tag:blogger.com,1999:blog-70307682911245334632024-03-08T03:34:13.496-08:00Riyan's Blogsegala ketikan seorang mahasiswaAnonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.comBlogger34125tag:blogger.com,1999:blog-7030768291124533463.post-81086397874740895392016-03-22T17:00:00.003-07:002016-03-22T17:00:42.445-07:00AKUNTANSI INTERNASIONAL<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Regulasi dan Pelaksanaan Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Commercial Code</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
dibuat oleh parlemen Ceko pada tahun 1991 dan mulai efektif pada 1 Januari
1992. Pada tahun 1991 legisiasi dikeluarkan oleh parlemen Ceko yang baru, Republic
Ceko menjalankan ketentuannya setelah adanya perpecahan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Accountancy
act, yang menentukan persyaratan untuk akuntansi pada tahun 1991 dan mulai
efektif pada tanggal 1 Januari 1993, berdasarkan pada <i style="mso-bidi-font-style: normal;">fourth and seventh directives</i> dari Uni Eropa. Pada tanggal 1
Januari 2002 dan 2004 terutama untuk mendekatkan akuntansi Ceko dengan IFRS,
mentri keuangan bertanggung jawab untuk prinsip – prinsip akuntansi. Jadi,
akuntansi di Republik Ceko dipengaruhi oleh <i style="mso-bidi-font-style: normal;">Commercial
Code, </i>Accountancy act, dan dekrit Mentri Keuangan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Accountancy
act yang diambil dari EU Directivies diartikan bahwa pajak dan akun keuangan
diperlakukan secara berbeda. Meskipun demikian, hukum memiliki kedudukan yang
lebih tinggi daripada subtansi ekonomi dalam beberapa kasus. Proses audit
diatur oleh act on auditor yang dikeluarkan pada tahun 1992. Sebuah audit
laporan keuangan diwajibkan untuk semua korporasi (perusahaan saham gabungan)
dan untuk perusahaan besar dengan kewajiban terbatas. Audit dirancang untuk
memastikan bahwa akun disimpan menurut legislasi yang wajar dan dekrit dan bahwa
laporan keuangan memberikan tinjauan yang baik dan benar dari posisi dan hasil
keuangan perusahaan.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan Keuangan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan
keuangan harus bersifat komparatif, terdiri atas: </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Neraca
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akun
keuntungan dan kerugian atau laporan laba rugi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sesuai
dengan persyaratan EU Directives, catatan meliputi penjelasan kebijakan
akuntansi dan informasi relevan lain untuk menilai laporan keuangan. Contoh
informasi yang relevan yaitu informasi pegawai, pendapat setiap bagian, dan
kewajiban bersyarat. Catatan juga harus memasukan sebuah laporan arus kas.
Perusahaan – perusahaan kecil tidak diwajibkan melakukan audit yang memiliki
persyaratan pengungkapan yang singkat. Perusahaan – perusahaan Ceko yang terdaftar
harus menggunakan IFRS, baik untuk laporan keuangan gabungan maupun untuk
laporan keuangan perusahaan pribadi mereka. Perusahaan – perusahaan yang tidak
terdaftar memiliki pilihan untuk menggunakan IFRS atau standar akuntansi Ceko.
Perusahaan – perusahaan yang terdaftar juga diwajibkan untuk memberikan laporan
laba rugi per 3 bulan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode
akuisisi (pembelian) digunakan untuk menghitung kombinasi bisnis atau
penggabungan usaha. <i style="mso-bidi-font-style: normal;">Goodwill </i>yang
muncul dari kombinasi bisnis dimasukan dalam tahun pertama penggabungan atau
dikapitalisasi dan diamortisasi selama tidak lebih dari 20 tahun. Metode
digunakan untuk perusahaan – perusahaan rekanan atau perusahaan yang
menggunakan pengaruh signifikan tapi tidak tergabung dan penggabungan
proporsional digunakan untuk usaha patungan atau bersama. Aset – aset berwujud
dan tidak berwujud dinilai berdasarkan biaya dan dihapus pada umur ekonomis
yang diharapkan. Aset – aset yang dipinjamkan biasanya tidak dikapitalisasi. </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengukuran
Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
<i style="mso-bidi-font-style: normal;">Commercial Code </i>(HGB), metode
pembelian (akuisisi) merupakan metode penggabungan yang mendasar, tapi
penyatuan kepentingan (<i style="mso-bidi-font-style: normal;">pooling of
interest</i>) bisa diterima dalam keadaan tertentu. Ada dua bentuk dalam
pembelian yang diizinkan: metode nilai buku dan metode revaluasi (biasanya
berbeda dalam laporan kepentingan minoritas). Asset dan utang dari badan usaha
yang diakuisisi dinaikan pada nilai yang ada, dan setiap jumlah yang
ditinggalkan merupakan nilai baik (<i style="mso-bidi-font-style: normal;">goodwill</i>),
yang biasa digunakan untuk menutup kerugian dalam ekuitas atau diamortisasi
secara sistematis melebihi masa manfaatnya. Undang-undang menyebutnya bahwa 4
tahun sebagai periode amortisasi yang berkala, tapi jangka waktu hingga 15
tahun merupakan hal yang wajar. Metode ekuitas digunakan untuk asosiasi yang
memiliki 20% atau lebih kepemilikan, tapi hanya dalam laporan keuangan
gabungan. Usaha bersama bisa dihitung dengan menggunakan penggabungan
porposional maupun metode ekuitas. Oleh karena HGB tidak memiliki persyaratan
untuk transalasi mata uang asing, perusahaan-perusahaan Jerman menggunakan
beberapa metode. Perbedaan transalasi juga diatasi dalam berbagai cara.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>GAS lebih restriktif daripada HGB
dalam laporan keuangan gabungan. Berdasarkan GAS 4, metode revaluasi harus
digunakan, dimana asset dan utang yang didapatkan dalam sebuah penggabungan
bisnis dinilai kembali berdasarkan harga pasar, dan kelebihannya dialokasikan
ke <i style="mso-bidi-font-style: normal;">goodwill. Goodwill </i>diuji setiap
tahun untuk mengetahui adanya penurunan pada perusahaan. GAS 14 menggunakan
pendekatan mata uang fungsional terhadap translasi mata uang asing, setara
dengan IFRS, seperti yang telah dijelaskan sebelumnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Harga perolehan merupakan dasar
untuk menilai asset berwujud. (Jerman merupakan salah satu penganut paling
loyal terkait prinsip harga perolehan. Sikap kuatnya terhadap anti-inflasi
merupakan hasil dari penghapusan dua periode inflasi yang mengerikan yang
dilalui pada abad ke-20) persediaan dicatat pada biaya atau pasar yang lebih
rendah: FIFO, LIFO, dan rata-rata merupakan metode untuk menentukan biaya.
Depresiasi asset tetap disesuaikan dengan penurunan tingkar pajak</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Biaya riset dan pengembangan
dibebankan saat terjadinya. Pinjaman dana biasanya tidak dikapitalisasi, tapi
kewajiban pensiun diakui berdasarkan penentuan nilai tafsiran yang sesuai
dengan undang-undang perpajakan. Pajak-pajak yang ditangguhkan biasanya tidak
muncul dalam akun pribadi perusahaan, karena pajak-pajak tersebut telah
ditetapkan. Namun, pajak-pajak tersebut bisa muncul dalam laporan gabungan jika
metode akuntansi yang digunakan untuk penggabungan berbeda dengan yang
digunakan akun pribadi. Dalam kasus ini, pajak-pajak yang ditangguhkan harus
disusun menggunakan metode utang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Provisi sebagai estimasi beban atau
kerugian masa depan digunakan. Provisi harus disusun untuk beban pemeliharaan
tanggungan, jaminan produk, kerugian potensial dari transaksi yang ditunda, dan
kewajiban tidak pasti lainnya. Provisi opsional, seperti perbaikan utama, juga
dibolehkan. Sebagian besar perusahaan membuat provisi sebesar mungkin karena
beban yang dibutuhkan secara hokum langsung mempengaruhi penentuan penghasilan
kena pajak. Provisi memberikan perusahaan-perusahaan Jerman banyak kesempatan
untuk mengatur pendapatan. Porsi laba ditahan sering kali dialokasikan untuk
simpanan tertentu, termasuk simpanan wajib dan hasil dari provisi yang telah
dijelaskan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Seperti ditulis sebelumnya,
perusahaan-perusahaan jerman yang terdapat harus menyusun laporan keuangan
gabungan mereka menurut IFRS. Perusahaan-perusahaan lain memiliki pilihan untuk
menggunakan IFRS ataupun peraturan Jerman yang dijelaskan diatas untuk tujuan
penggabungan. Kedua pilihan tersebut didapati dalam praktiknya, dan pembaca
laporan keuangan Jerman harus berhati-hati untuk mengetahui standar akuntansi
mana yang diikuti.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Republik Ceko</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Republik
Ceko (CR) terletak di Eropa Tengah dan berbatasan dengan Jerman sebelah barat
dan laut, Austria di selatan, Republik Slokavia ditimur, dan Polandia di utara.
Wilayahnya merupakan bagian dari kerajaan Astro-Hungaria selama hamper 300tahun
(dari tahun 1620-1918), dipimpin oleh monarki Austria<span style="mso-spacerun: yes;"> </span>Hapburgs. Kerajaan tersebut runtuh pada akhir
Perang Dunia I dan Negara merdeka Czechoslovakia didirikan pada tahun 1918.
Antara Perang Dunia, Czechoslovakia merupakan sebuah demokrasi parlementer yang
makmur dengan hak suara yang universal. Hal ini berakhir pada tahun 1938,
ketika inggris dan Prancis mengizinkan Nazi Jerman untuk mencaplok wilayah
perbatasan Jerman dengan Ceko. Dalam satu tahun hitler mengatur semua Negara
tersebut dan pendudukan Nazi pun dimulai. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Akuntasi di Republik Ceko telah berganti
arah beberapa kali, seiring dengan sejarah politik dinegaranya. Praktik dan
prinsip akuntansinya digambarkan oleh Negara-negara berbahasa Jerman di Eropa
hingga akhir Perang Dunia ke II.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Setelah tahun 1989, ceko bergerak
cepat menuju ekonomi berorientasi pasar. Pemerintah mengubah susunan hukum dan
administratifnya untuk merangsang ekonomi dan menarik investasi asing.
Undangan-undangan perdagangan dan praktik diubah untuk menyesuaiakan dengan
standar barat. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Divisi Ceko tidak berpengaruh
langsung oleh proses ini. Pada tahun 1993, Prague Stock Exchange mulai resmi
berjalan. Dengan mempertimbangkan perkembangan ekonomi dan politik yang dicapai
pada ceko pra-tahun 1938, peristiwa-peristiwa ini lebih merupakan kembali
memengang norma-norma sebelumnnya alih-alih menciptakan sesuatu yang baru,
laporan keuangan dari perusahaan-perusahaan Belanda lainnya. Namun, pengaruh
dari Amsterdam Stock Exchange sangat kecil karena tidak memberikan banyak modal
bisnis baru.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Inggris
</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
di Inggris berkembang sebagai sebuah ilmu tunggal, secara pragmatis merespon
terhadap kebutuhan dan praktik bisnis. Seiring waktu, secara berturut-turut
undang-undang perusahaan menambahkan susunan dan persyaratan lainnya, tapi
masih memperbolehkan fleksibilitas akuntan dalam penerapan penilaian
profesional. Sejak tahun 1970-an, sumber paling penting untuk pengembangan
dalam undang-undang perusahaan adalah <i style="mso-bidi-font-style: normal;">EU
Directive</i>, terutama <i style="mso-bidi-font-style: normal;">Fourth dan
Seventh Directive</i>. Pada saat yang sama, standar akuntansi dan proses
penyusunan standar telah menjadi lebih otoritatif.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Regulasi dan Pelaksanaan Akuntansi </span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dua
sumber utama untuk standar akuntansi keuangan di Kerajaan Inggris adalah
undang-undang perusahaan dan profesi akuntansi. Kegiatan perusahaan-perusahaan
yang tergabung di Kerajaan Inggris secara luas diatur oleh undang-undang yang
disebut undang-undang perusahaan. Undang-undang tahun 1981 juga menetapkan 5
prinsip akuntansi dasar:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendapatan dan beban disesuaikan dengan
dasar akrual.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Aset dan kewajiban individu dalam setiap
golongan aset dan kewajiban dihitung secara terpisah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Prinsip konservatisme (kehati-hatian)
diterapkan, khususnya dalam pengenalan penghasilan yang didapat dan semua
kewajiban dan kerugian yang ditemukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penerapan kebijakan akuntansi yang
konsisten diharuskan dari tahun ke tahun.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Prinsip perusahaan yang terus berjalan
bisa diterapkan untuk entitas yang sedang dihitung.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Undang-undang
tersebut berisi aturan valuasi yang luas yang didalamnya akun bisa didasarkan
pada harga perolehan atau biaya sekarang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Enam
dewan akuntansi di Kerajaan Inggris berikut ini dihubungkan melalui
Consultative Committee of Accountancy Bodies (CCAB), yang dibentuk pada tahun
1970.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The Institute of Chartered Accountants
in England and Wales </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The Institute of Chartered Accountants
in Ireland </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The Institute of Chartered Accountants
in Scotland </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The Association of Chartered Certified
Accountants </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The Chartered Institute of Management
Accountants </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The Chartered Institute of Public
Finance and Accountancy</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan Keuangan </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pelaporan
keuangan di Inggris termasuk yang paling komprehensif didunia. Laporan keuangan
umumnya mencakup :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan direksi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lapran laba rugi dan neraca </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan arus kas </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan total keuntungan dan kerugian
yang diakui </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan kebijakan akuntansi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan atas referensi dalam laporan
keuangan </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan auditor </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan Akuntansi </span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Goodwill dikapilasisasi dan diamortisasi
selama kurang dari 20 tahun </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Aset-aset dihitung pada harga perolehan,
biaya sekarang atau gabungan atau gabungan keduanya </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Depresiasi dan amortisasi harus
berhubungan dengan dasar perhitungan yang digunakan untuk aset-aset yang
mendasarinya </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan dihitung berdasarkan FIFO
atau rata-rata </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak yang ditangguhkan dihitung
menggunakan metode hutang dengan dasar provisi penuh untuk perbedaan
berdasarkan waktu </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Belanda</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Belanda memberikan paradoks yang menarik, Belanda memiliki undang – undang
akuntasi dan persyaratan laporan keuangan yang cukup bebas tetapi dengan
standar praktik professional yang sangat tinggi. Belanda merupakan sebuah
negara hokum, namun akuntansinya diorientasikan ke arah kewajaran penyajian.
Akuntansi di Belanda dianggap sebagai sebuah cabang ekonomi bisnis. Akibatnya,
banyak pemikiran ekonomi yang dicurahkan untuk topik- topik akuntansi dan
khususnya pada pengukuran akuntansi. Belanda merupakan penyokong awal dari
standar internasional untuk akuntansi dan laporan keuangan, dan laporan IASB
menerima perhatian besar dalam menentukan praktik yang bisa diterima.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Regulasi dan
Pelaksanaan Akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Regulasi
akuntansi di belanda tetap bersifat liberal hingga munculnya act on annual
Financial Statements pada tahun 1970. Undang-undang tersebut merupakan bagian
dari program perubahan yang ektensif dalam legalasi perusahaan dan sebagian
diperkenalkan untuk menggambarkan keselarasan undang-undang perusahaan yang
akan datang dalam uni eropa. Isi ketentuan undang-undang tahun 1970 adalah:</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan keuangan tahunan harus
menunjukan gambaran yang jelas dari posisi keuangan dan hasil tahun tersebut,
dan semua artikelnya harus dikelompokan dan dijelaskan dengan tepat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.3pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan keuangan harus disusun
berdasarkan praktik bisnis yang aman (misalnya prinsip-prinsip akuntansi yang
bias diterima oleh komunitas bisnis)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.3pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dasar-dasar untuk penulisan asset dan
utang serta untuk menentukan hasil operasi harus diungkapkan.</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan keuangan harus disusun pada
dasar yang konsisten, dan pengaruh material dari perubahan dalam
prinsip-prinsip akuntansi harus diungkapkan dengan tepat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.3pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Informasi keuangan yang komparatif untuk
periode terdahulu harus diungkapkan dalam laporan keuangan dan catatan kaki
yang meyertainya.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Undang-undang
tahun 1970 memperkenalkan audit berdasarkan perintah. Undang-undang tersebut
juga menyusun pembentukan tripartite accounting study group dan melahirkan
enterprise chamber. Undang-undang tersebut, yang digabungkan dalam
undang-undang siil pada tahun 1975, dikembangkan oleh legalasi pada tahun 1983
untuk menyesuaikan dengan EU Fourth Directive, dan selanjutnya dikembangkan
lagi pada tahun 1988 untuk menyesuaikan dengan EU Seventh Directive.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Dutch Accounting Standards Board
(DASB) mengeluarkan pedoman pada prinsip-prinsip akuntasi diterima (tidak
diterima) secara umum. Dewan ini diisi oleh angota-anggota dari tiga kelompok
yang berbeda, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusun
laporan keuangan (para pegawai)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggunaan
laporan keuangan (perwakilan serikat dagan dan analis keuangan)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Auditor
laporan keuangan.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DASB
merupakan organisasi swasta yang didanai oleh bantuan dari komunitas bisnis dan
profesi audit. Aktivitasnya diatur oleh Foundation for Annual Reporting (FAR).
FAR mengangkat anggota DASB dan memastikan adanya pendanaan yang cukup.
Walaupun pedoman dewan tidak memiliki kekuatan hokum, pedoman tersebut telah
lama diikuti oleh sebagian besar perusahaan dan auditor. Pedoman tersebut bias
dipahamin dalam cangkupannya dan menggabungkan sebanyak mungkin standar IASB.
(Sebagai sebuah bantuan dalam menyusun ata merevisi pedoman, DASB menggunakan
sebuah kerangka kerja konseptual yang merupakan translasi dari kerangka IASB.)
Meskipun demikian, satu-satunya aturan akuntansi yang bisa dilasanakan secara
hukum adalah aturan yang ditetapkan dalam keputusan laporan keuangan dan
akuntansi dari undag-undang sipil belanda.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Authority for the financial markets
(AMF) belanda mengawasi operasi bursa saham. Walaupun berada dibawah kekuasaan
menteri keuangan, AMF merupakan sebuah otoritas administrative yang memiliki
otonomi sendiri. Salah satu tanggung jawabnya pada tahun 2006 adalah mengawasi
laporan tahunan dan audit dari perusahaan-perusahaan yang terdaftar. Financial
reporting Division memeriksa laporan keuangan yang disimpan dengan AMF untuk
memastikan bahwa laporan tersebut sesuai dengan standard an undang-undang yang
berlaku. Audit Firm Oversight Division memastikan bahwa standar audit yang bisa
diterapkan diikuti dengan baik. Supervision of Auditors Organizations Act tahun
2006 juga mengizinkan AMF mengawasi profesi audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Enterprise Chamber, sebuah dewan
khusus yang berhubungan dengan High Court of Amsterdam, merupakan sebuah
keistimewaan khusus dari system Belanda dalam melaksanakan kepatuhan
persyaratan akuntansi. Setiap pihak yang tertarik bisa menyampaikan keluhan
pada majelis ini jika menyampaikan keluhan pada majelis ini jika menyakini
bahwa laporan keuangan sebua perusahaan tidak sesuai denga undang-undang yang
berlaku. Pemegang saham, pegawai, serikat dagang, dan bahkan penuntut umum
(tapi bukan auditor mandiri) bisa melanjutkannya kepada majelis tersebut.
Majelis tersebut terdiri dari tiga hakim dan dua akuntan berpegalaman, dan
tidak ada juri. Keputusan majelis bisa menyebabkan adanya perubahan dalam
lapora keuangan atau beragam hukuman lainnya. Walaupun peraturannya hanya
berlaku untuk perusahaan-perusahaan tergugat,<span style="mso-spacerun: yes;">
</span>peraturan tersebut kadang-kadang menyatakan peraturan umum yang bisa
memengaruhi praktik laporan perusahaan lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Audit merupakan sebuah profesi
dengan aturan sendiri dibelanda. Dewan pengaturnya adalah Netherlands Institute
of Registeraccountants (NIvRA), yang memiliki sekitar 14000 anggota. Dewan ini
bersifat otonomi dalam menyusun standar audit, dan undang-undang profesionalnya
yang kuat dalam menentukan keadaan hukumnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Hingga tahun 1993, hanya
anggota-anggota NIvRA yang bisa mensahkan laporan keuangan, tapi banyak
perubahan yangdibuat pada tahun tersebut untuk menggabungkan EU Eigth
Directive. Dibelanda ada dua jenis auditor registeraccountants (RAs, atau
anggota lembaga akuntansi) dan akuntansi administrative (AAs). Perubahan pada
tahun 1993 memungkinkan AAs untuk juga mensahkan laporan keuangan jika mereka
mengikuti pelatihan tambaha. Seiring waktu, kualifiksai pendidikan dan
pelatihan untuk RAs dan AAs akan distandarkan, dan undang-undang pengadaan akan
sama dalam hubungannya dengan pekerjaan audit, tanggung jawab auditor, dan
independensi. Salah satu bentuk aturan disipliner akan berlaku. Namun, NIvRA
mungkin akan mendominasi audit dan akuntansi di Belanda.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>NIRA dilibatkan dalam sesuatu ya
berhubungan dengan akuntansi di Belanda. Dewan ini berpartisipasi dalam Dutch
Accounting Standards Board dan dalam komisi-komisi yang berurusan dengan
perubahan undang-undang akuntansi dari undang-undang sipil. Para anggota NIvRA
tergabung dalam Enterprise Chamber, sebagai pengajar akuntansi di Universitas
terkemuka diBelanda, diIASB, dan di komite Uni Eropa, OECD, PBB, dan Internasional
Federation of Accountants.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">Laporan
Keuangan</b></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kualitas
laporan keuanga Belanda sangat tinggi. Laporan keuangan yang menurut
undang-undang harus disimpan di Belanda, tapi Inggris, Perancis, dan Jerman
juga bisa memakainya, laporan keuangan harus meliputi hal-hal berikut :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Neraca</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan
laba rugi</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan
direktur</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 21.25pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Informasi
lain sudah ditentukan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebuah
laporan arus kas dianjurkan untuk disertakan, dan sebagian besar perusahaan
Belanda meyertakannya. Catatan harus menjelaskan prinsip-prinsip akuntansi yang
digunakan dalam evaluasi dan penentuan hasil, dan pemikiran dibalik setiap
perubahan akuntansi. Laporan direktur membahas posisi keuangan menurut tanggal
neraca, dan kinerja yag diharapkan selama masa keuangna tesebut.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Laporan keuangan tahunan harus<span style="mso-spacerun: yes;"> </span>dipresentasikan pada dasar perusahaan induk
dan gabungan. Perusahaan-perusahaan kelompok untuk tujuan penggabungan
merupakan perusahaan yang membentuk sebuah satuan ekonomi dibawah kendali yang
sama. Sesuai dengan EU petunjuk, persyaratan laporan berbeda<span style="mso-spacerun: yes;"> </span>menurut ukuran perusahaannya.
Perusahaan-perusahaan kecil dibebaskan dari persyaratan audit dan untuk laporan
keuangan gabungan, dan mereka bisa menyusun sebuah laporan laba rugi singkat
dan neraca. Perusahaan-perusahaan menengah harus diaudit, tapi boleh
mengeluarkan sebuah laporan laba rugi singkat. Perusahaan-perusahaan kecil
menengah, dan besar ditentukan dalam undang-undang sipil. Perusahaan-perusahaan
Belanda yang terdaftar harus menyusun laporan gabungan IFRS. Laporan perusahaan
induk mereka jug abisa disusun menggunakan IFRS, pedoman akuntansi belanda,
atau gabungan keduanya. Semua perusahaan Belanda diperbolehkan untuk
menggunakan IFRS alih-alih pedoman Belanda.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">Pengukuran
Akuntansi</b></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Walaupun
metode akuntansi penyatuan kepentingan untuk penggabungan bisnis diperbolehkan
dalam keadaan-keadaan tertentu, metode ini jarang digunakan diBelanda. Metode
pembelian merupakan praktik yang umum. Goodwill merupaka selisih antara biaya
akuisisi dan nilai wajar dar asset dan utang yan diakuisisi. Selisih ini
dikapitalisasi dan diamortisasi berdasarkan masa manfaatnya, maksimal hingga 20
tahu. Metode ekuitas diperlukan ketika penanam modal menggunakan pengaruh
signifikan pada kebijakan bisnis dan keuangan. Usaha patunga bisa dihitung
menggunakan metode metode ekuitas atau penggabungan proporsional. Translasi
mata uang asing sama dengan IFRS. Neraca “entitas asing” ditranslasikan pada
tingkat penutupan (akhir tahun), sedangkan laporan laba rugi ditranslasikan
pada tingkat penutupan atau rata-rata. Penyesuaian translasi dibebankan kepada
ekuitas pemegang saham. Metode temporal digunakan untuk “kegiatan asing
langsung”, dengan penyesuaian translasi pada penghasilan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Fleksibilitas Belanda terhadap
pengukuran akuntansi sangat nyata dalam izin menggunakan nilai lancer untuk
asset berwujud seperti persediaan dan asset yang bias didepresiasi. Ketika
nilai lancer digunakan untuk asset-asset tersebut, jumlah laporan laba rugi
yang berhubungan, harga pokok penjualan, dan depresiasi dinyatakan dalam nilai
yang ada. Nilai lancer bisa berupa nilai pengganti, jumlah nilai yang dapat
dipulihkan, atau nilai bersih yang dapat dicapai. Nilai lancer akuntansi
diharapkan dapat berlaku secara konsisten, revaluasi perlahan biasanya tidak
diperbolehkan. Revaluasi merupakan pengganti kerugian dengan simpanan revaluasi
dengan ekuitas pemegang saham. Perusahaan-perusahaan yang mengunakan nilai
lancer harus menyertakan informasi harga perolehan dalam catatannya. Harga
perolehan juga bisa diterima. Ketika banyak telah dilakukan akuntansi nilai
lancer di belanda, beberapa perusahaan benar-benar menggunakannya. Philip,
merupakan contoh yang paling nyata , mulai menggunakan akuntansi nilai lancar
pada tahun 1951, tapi meninggalkannya pada tahun 1992 karena kepentingan
perbandingan internasional . meskipun demikian, nilai lancar memiliki tempat
dalam akuntansi belanda karena perusahaan-perusahaan yang menggunakan perolehan
untuk neraca dan laporan laba rugi diharapkan bisa mengungkapkan informasi
tambahan tentang biaya lancar dalam catatan mereka.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Ketika harga perolehan digunakan
untuk persediaan, hal ini biasanya dinyatakan dalam nilai rendah atau nilai
bersih yang bisa dicapai, dengan biaya yang ditentukan oleh FIFO, LIFO, atau
metode rata-rata. Semua asset yang tidak bewujud dengan usia lebih dari 20tahun
harus diuji penurunan nalainya setipa tahun. Biaya riset dan pengembangan harus
d kapitalisasi ketika jumlahnya bisa ditutupi kembali dan pasti mencukupi.
Pinjamn, kewajiban bersyarat, dan biaya pension biasanya dihitung seperti
halnya di Inggris atau USA, walaupun aturan yang berlaku bersifat lebih umum.
Pajak penghasilan yang ditangguhkan diakui berdasarkan konsep alokasi yang
komprehensif (ketentuan penuh) dan dihitung menurut metode kewajiban.
Pajak-pajak tersebut bisa dihitung pada nilai sekarang yang bisa didiskontokan.
Akuntansi nilai lancar tidak digunakan untuk tujuan pajak, sehingga ketika
lancar digunakan untuk laporan keuangan, muncul perbedaan yang tetap alih-alih
timbul perbedaan sementara.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Karena perusahaan-perusahaan Belanda
memiliki fleksibilitas dalam menerapkan aturan penghitungan, seseorang akan
mengira bahwa ada kesempatan untuk memanipulasi penghasilan. Selain itu, ada
fleksibilitas dalam penyertaan obligasi masa depan yang mungkin ada. Sebagai
contoh, provisi untuk pemeliharaan berkala dan pemeriksaan besar diizinkan. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-36017366429829041372015-11-22T07:46:00.000-08:002015-11-22T07:46:12.852-08:00TUGAS GCG <!--[if gte mso 9]><xml>
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<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; mso-bidi-font-size: 11.0pt;">Jurnal</span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 35.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 166.5pt;" width="222">
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; mso-bidi-font-size: 11.0pt;">Sekilas Abstrak</span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 35.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" width="229">
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; mso-bidi-font-size: 11.0pt;">Hasil Penelitian</span></b></div>
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<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" valign="top" width="187">
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<b style="mso-bidi-font-weight: normal;">Pengaruh
Kinerja Keuangan, Good Corporate Governance Terhadap Nilai Perusahaan Food
and Beverage</b></div>
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<span style="mso-bidi-font-size: 11.0pt; mso-bidi-font-weight: bold;">Tri Kartika
Pertiwi</span><span style="mso-bidi-font-weight: bold;"> &</span><span style="font-size: 14.0pt; mso-bidi-font-size: 12.0pt;"></span></div>
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<span style="mso-bidi-font-weight: bold;">Ferry
Madi Ika Pratama</span></div>
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<span style="mso-bidi-font-weight: bold;">UPN
Veteran Jawa Timur</span></div>
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<span style="mso-bidi-font-size: 10.0pt;">menganalisis
<i>Good Corporate Governance </i>sebagai variabel moderasi.Obyek penelitian
adalah perusahaan <i>Food and Bevarage</i>.</span></div>
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<i>Good Corporate Governance </i>tidak
mampu memoderasi pengaruh kinerja keuangan terhadap nilai perusahaan <i>food
and beverages </i>yang terdaftar di Bursa Efek Indonesia. Hal ini menunjukkan
bahwa variabel <i>Good Corporate Governance </i>yang diproksikan dengan
kepemilikan manajerial bukanlah variabel pemo-derasi. Disebabkan oleh karena
struktur kepemilikan manajerial di Indonesia masih sangat kecil dan
didominasi oleh keluarga. Pemilik (<i>principal</i>/investor/ pemegang saham)
belum bisa memberikan keper-cayaan penuh mengenai jalannya perusahaan kepada
manajemen perusahaan. Di samping itu, pemegang saham menganggap bahwa Dewan
Komisaris tidak memiliki pengetahuan yang cukup mengenai per-usahaan mereka.</div>
<a name='more'></a><br />
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<b style="mso-bidi-font-weight: normal;">PENERAPAN
PRINSIP-PRINSIP <i>GOOD CORPORATE GOVERNANCE </i>PADA PERUSAHAAN KELUARGA :
STUDI DESKRIPTIF PADA DISTRIBUTOR MAKANAN</b></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
Lukas William Andypratama dan Ronny H.
Mustamu</div>
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Universitas Kristen Petra</div>
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<span style="mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold;">Dalam perkembangannya perusahaan keluarga tidak
lepas dari konflik antara pihak pemilik dengan stakeholder. Untuk
penyelesaian konflik maka penerapan prinsip <i>Good Corporate Governance </i>(GCG),
yang terdiri dari prinsip <i>transparency, accountability, responsibility,
independency, dan fairness, </i>sangat dibutuhkan dalam perusahaan.</span></div>
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<span style="mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold;">Hal ini sangat penting karena dengan melaksanakan
GCG bisa menambah performance dan valuasi perusahaan tersebut.<span style="mso-spacerun: yes;"> </span>Penulisan ini meneliti bagaimana penerapan
prinsip <i>Good Corporate Governance </i>pada suatu perusahaan yaitu
distributor makanan.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 76.0pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229">
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="mso-bidi-font-weight: bold;">Dari
hasil penelitian yang dilakukan oleh peneliti, didapati masih ada bagian dari
prinsip GCG yang belum dilaksanakan, yaitu prinsip <i>accountability </i>dan <i>responsibility</i>.
Diharapkan perusahaan bisa melaksanakan prinsip <i>accountability </i>dan <i>responsibility
</i>yang belum terlaksana, sambil tetap mempertahankan prinsip-prinsip
lainnya.</span></div>
</td>
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<td style="border-top: none; border: solid black 1.0pt; height: 3.65pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 1.95in;" valign="top" width="187">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-size: 14.0pt; mso-bidi-font-size: 11.0pt;">Pengaruh <i>Good Corporate Governance </i>Terhadap
Kinerja Perusahaan</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="Default" style="text-align: center;">
<br /></div>
<div align="center" class="Default" style="text-align: center;">
<span style="mso-bidi-font-size: 11.5pt;">Tri Purwani</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="mso-bidi-font-size: 11.5pt;">Fakultas
Ilmu Komputer Universitas AKI</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 3.65pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 166.5pt;" valign="top" width="222">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
Tujuan dari penelitian ini adalah
menganalisis pengaruh Good Corporate Governance (CGG) terhadap kinerja
perusahaan. Penerapan GCG diukur berdasarkan hasil survei tahunan oleh The
Indonesia Institute for Corporate Governance (IICG) yang diterbitkan dalam
The Report of Performance Index Corporate Governance (CGPI). Penelitian ini
menggunakan regresi sebagai instrumen statistik. Sampel perusahaan yang
tercatat di Bursa Efek Jakarta yang mengambil bagian survei oleh IICG dan
mencetak gol di CGPI selama tahun 2004 sampai 2008. Dua variabel lain,
peluang pertumbuhan dan ukuran perusahaan ditambahkan sebagai variabel
kontrol dari variabel penerapan GCG.</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 3.65pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229">
<div class="Default">
<br /></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-size: 11.5pt;">Penerapan <i>good corporate governance </i>tidak
berpengaruh secara langsung terhadap kinerja perusahaan dengan alat ukur EVA
Momentum. Hal ini berarti tidak konsisten dengan teori yang</span></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-size: 11.5pt;">menyatakan bahwa penerapan <i>good corporate
governance </i>berpengaruh positif terhadap kinerja perusahaan yang kemudian
disebut dengan anomali.</span></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-size: 11.5pt;">Faktor anomali :</span></div>
<div class="Default">
<br /></div>
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<span style="font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 11.5pt;">Manfaat yang
dapat dirasakan dari penerapan GCG bersifat <i>long term </i>atau jangka
panjang </span></div>
<div class="Default" style="margin-left: 26.1pt; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: 26.1pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 11.5pt;">Banyak
perusahaan yang masih menerapkan prinsip GCG hanya karena dorongan regulasi.
Prinsip-prinsip GCG belum menjadi kultur dalam perusahaan dan belum
dimanfaatkan hingga pada tingkat penunjang kinerja perusahaan secara
signifikan dan dalam menilai kinerja perusahaan.</span></div>
<div class="Default">
<br /></div>
<div class="Default" style="margin-left: 26.1pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 11.5pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 11.5pt;">Sistem
birokrasi dan penegakan hukum yang masih sangat buruk di Indonesia, serta
pemberantasan korupsi yang lemah semakin mendukung kurangnya keseriusan
perusahaan-perusahaan di Indonesia dalam menerapkan <i>Good Corporate
Governance</i>.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="line-height: 150%; mso-bidi-font-size: 12.0pt;">Kesimpulan :</span></b><span style="line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="line-height: 150%; mso-bidi-font-size: 12.0pt;">Hasil kesimpulan kami berdasarkan ketiga referensi
jurnal diatas adalah bahwa penerapan Good Corporate Governance industri makanan
di Indonesia masih kurang efektif karena mayoritas pemegang saham adalah
keluarga, dimana Pemilik (<i>principal</i>/investor/ pemegang saham) belum bisa
memberikan keper-cayaan penuh mengenai jalannya perusahaan kepada manajemen
perusahaan. Dan berdasarkan alat hitung yang digunakan oleh masih-masih penulis
diatas menunjukkan bahwa GCG tidak memberikan pengaruh terhadap variabel
penelitian yang digunakan penulis. Prinsip-prinsip GCG belum menjadi kultur
dalam perusahaan dan belum dimanfaatkan hingga pada tingkat penunjang kinerja
perusahaan secara signifikan dan dalam menilai kinerja perusahaan.</span></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com1tag:blogger.com,1999:blog-7030768291124533463.post-68052123123377417912015-10-25T03:41:00.001-07:002015-10-25T03:41:07.277-07:00ETIKA PROFESI<!--[if gte mso 9]><xml>
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<br />
<div align="center" class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ETIKA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Etika berasal dari kata Yunani <i>ethos</i>,yang dalam bentuk jamaknya (<i>ta
etha</i>) berarti ‘adat istiadat’ atau ‘kebiasaan’. Etika berkaitan dengan
kebiasaan hidup yang baik, pada diri seseorang maupun pada suatu masyarakat
atau kelompok masyarakat. Ini berarti etika berkaitan dengan nilai – nilai,
tata cara hidup yang baik, aturan hidup yang baik, dan segala kebiasaan yang
dianut dan diwariskan dari satu orang ke orang yang lain atau dari satu
generasi ke generasi yang lain. Pengertian etika ini persis sama dengan
pengertian moralitas. Moralitas berasal dari kata Latin <i>mos</i>, yang dalam
bentuk jamaknya (<i>mores</i>) berarti ‘adat istiadat’ atau ‘kebiasaan’. Jadi,
dalam pengertian ini secara harfiah, etika dan moralitas sama – sama berarti
sistem nilai tentang bagaimana manusia harus hidup baik sebagai manusia yang
telah diinstitusionalisasikan dalam sebuah adat kebiasaan yang kemudian
terwujud dalam pola perilaku yang ajek dan terulang dalam kurun waktu yang lama
sebagaimana laiknya sebuah kebiasaan. </span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Kata-kata etika dan moral memiliki beberapa makna. Kamus Webster colliagate
memberikan empat dasar makna kata etika :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Disiplin
yang berurusan dengan apa baik dan buruk dan moral tugas serta kewajiban </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperangkat
prinsip-prinsip atau nilai-nilai moral </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebuah teori
atau sistem nilai-nilai moral </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip-prinsip
perilaku yang mengatur seorang individu atau kelompok</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip-Prinsip Etika </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam peradaban sejarah manusia
sejak abad keempat sebelum Masehi para pemikir telah mencoba menjabarkan
berbagai corak landasan etika sebagai pedoman hidup bermasyarakat. Para pemikir
itu telah mengidentifikasi sedikitnya terdapat ratusan macam ide agung (great
ideas). Seluruh gagasan atau ide agung tersebut dapat diringkas menjadi enam
prinsip yang merupakan landasan penting etika, yaitu keindahan, persamaan,
kebaikan, keadilan, kebebasan, dan kebenaran.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a) Prinsip Keindahan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip ini mendasari segala sesuatu yang mencakup
penikmatan rasa senang terhadap keindahan. Berdasarkan prinsip ini, manusia
memperhatikan nilai-nilai keindahan dan ingin menampakkan sesuatu yang indah
dalam perilakunya. Misalnya dalam berpakaian, penataan ruang, dan sebagainya
sehingga membuatnya lebih bersemangat untuk bekerja.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b) Prinsip Persamaan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap manusia pada hakikatnya memiliki hak dan
tanggung jawab yang sama, sehingga muncul tuntutan terhadap persamaan hak
antara laki-laki dan perempuan, persamaan ras, serta persamaan dalam berbagai
bidang lainnya. Prinsip ini melandasi perilaku yang tidak diskrminatif atas
dasar apapun.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c) Prinsip Kebaikan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip ini mendasari perilaku individu untuk selalu
berupaya berbuat kebaikan dalam berinteraksi dengan lingkungannya. Prinsip ini
biasanya berkenaan dengan nilai-nilai kemanusiaan seperti hormat- menghormati,
kasih sayang, membantu orang lain, dan sebagainya. Manusia pada hakikatnya
selalu ingin berbuat baik, karena dengan berbuat baik dia akan dapat diterima
oleh lingkungannya. Penyelenggaraan pemerintahan dan pelayanan yang diberikan
kepada masyarakat sesungguhnya bertujuan untuk menciptakan kebaikan bagi
masyarakat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d) Prinsip Keadilan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian keadilan adalah kemauan yang tetap dan
kekal untuk memberikan kepada setiap orang apa yang semestinya mereka peroleh.
Oleh karena itu, prinsip ini mendasari seseorang untuk bertindak adil dan
proporsional serta tidak mengambil sesuatu yang menjadi hak orang lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e) Prinsip Kebebasan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebebasan dapat diartikan sebagai keleluasaan individu
untuk bertindak atau tidak bertindak sesuai dengan pilihannya sendiri. Dalam
prinsip kehidupan dan hak asasi manusia, setiap manusia mempunyai hak untuk
melakukan sesuatu sesuai dengan kehendaknya sendiri sepanjang tidak merugikan
atau mengganggu hak-hak orang lain. Oleh karena itu, setiap kebebasan harus
diikuti dengan tanggung jawab sehingga manusia tidak melakukan tindakan yang
semena-mena kepada orang lain. Untuk itu kebebasan individu disini diartikan
sebagai:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. kemampuan untuk berbuat
sesuatu atau menentukan pilihan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. kemampuan yang memungkinkan
manusia untuk melaksanakan pilihannya tersebut</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. kemampuan untuk
mempertanggungjawabkan perbuatannya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f) Prinsip Kebenaran</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebenaran biasanya digunakan dalam logika keilmuan
yang muncul dari hasil pemikiran yang logis/rasional. Kebenaran harus dapat
dibuktikan dan ditunjukkan agar kebenaran itu dapat diyakini oleh individu dan
masyarakat. Tidak setiap kebenaran dapat diterima sebagai suatu kebenaran
apabila belum dapat dibuktikan.Semua prinsip yang telah diuraikan itu merupakan
prasyarat dasar dalam pengembangan nilai-nilai etika atau kode etik dalam
hubungan antarindividu, individu dengan masyarakat, dengan pemerintah, dan
sebagainya. Etika yang disusun sebagai aturan hukum yang akan mengatur
kehidupan manusia, masyarakat, organisasi, instansi pemerintah, dan pegawai
harus benar-benar dapat menjamin terciptanya keindahan, persamaan, kebaikan,
keadilan, kebebasan, dan kebenaran bagi setiap orang.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 296.25pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Basis Teori Etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika
Deontologi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Istilah ‘deontologi berasal dari kata Yunani <i>deon</i>,
yang berarti kewajiban. Karena itu,etika deontologi menekankan kewajiban mausia
untuk bertindak secara baik. Menurut etika deontologi, suatu tindakan itu baik
bukan dinilai dan dibenarkan berdasarkan akibat atau tujuan baik dari tindakan
itu, melainkan berdasarkan tindakan itu sendiri sebagai baik pada dirinya
sendiri. Dengan kata lain, tindakan itu bernilai moral karena tindakan itu
dilaksanakan berdasarkan kewajiban yang memang harus dilaksanakan terlepas dari
tujuan atau akibat dari tindakan itu. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika
Teleologi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika teleologi mengukur baik buruknya suatu tindakan
berdasarkan tujuan yang mau dicapai dengan tindakan itu, atau berdasarkan
akibat yang ditimbulkan oleh tindakan itu. Suatu tindakan dinilai baik, kalau
bertujuan mencapai sesuatu yang baik, atau kalau akibat yang ditimbulkannya
baik dan berguna.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Hak</span></div>
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Dalam pemikiran moral dewasa ini barangkali teori hak ini adalah pendekatan
yang paling banyak dipakai untuk mengevaluasi baik
buruknya suatu perbuatan atau perilaku. Teori Hak merupakan
suatu aspek dari teori deontologi, karena berkaitan dengan
kewajiban. Hak dan kewajiban bagaikan dua sisi uang logam yang sama. Hak
didasarkan atas martabat manusia dan martabat semua manusia itu sama. Karena
itu hak sangat cocok dengan suasana pemikiran demokratis.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori
Keutamaan (Virtue)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Memandang sikap atau akhlak seseorang. Tidak ditanyakan apakah
suatu perbuatan tertentu adil,
atau jujur, atau murah hati dan sebagainya. Keutamaan
bisa didefinisikan sebagai berikut: disposisi
watak yang telah diperoleh seseorang dan memungkinkan dia untuk
bertingkah laku baik secara moral.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh keutamaan :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
a. Kebijaksanaan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
b. Keadilan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
c. Suka bekerja keras</span></div>
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d. Hidup yang baik</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Fungsi Etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Sarana untuk
memperoleh orientasi kritis berhadapan dengan pelbagai moralitas yang
membingungkan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Etika ingin
menampilkanketrampilan intelektual yaitu ketrampilan untuk berargumentasi
secara rasional dan kritis.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Orientasi etis ini
diperlukan dalam mengabil sikap yang wajar dalam suasana pluralisme</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Faktor-faktor Yang Mempengaruhi Pelanggaran Etika :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Kebutuhan Individu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Tidak Ada Pedoman </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Perilaku dan Kebiasaan
Individu Yang Terakumulasi dan Tak Dikoreksi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Lingkungan Yang Tidak
Etis</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Perilaku Dari
Komunitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Sanksi Pelanggaran Etika :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">1. Sanksi Sosial</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;"> Skala relatif kecil, dipahami sebagai
kesalahan yangdapat ‘dimaafkan’</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">2. Sanksi Hukum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;"> Skala besar, merugikan hak pihak lain. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Jenis-jenis Etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">1. Etika umum yang berisi prinsip serta moral dasar </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">2. Etika khusus atau etika terapan yang berlaku
khusus. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-language: IN;">Egoism</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Egoisme adalah cara
untuk mempertahankan dan meningkatkan pandangan yang menguntungkan bagi dirinya
sendiri, dan umumnya memiliki pendapat untuk meningkatkan citra pribadi
seseorang dan pentingnya - intelektual, fisik, sosial dan lainnya. Egoisme ini
tidak memandang kepedulian terhadap orang lain maupun orang banyak pada umunya
dan hanya memikirkan diri sendiri</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egois ini memiliki rasa yang luar biasa dari
sentralitas dari 'Aku adalah':. Kualitas pribadi mereka Egotisme berarti
menempatkan diri pada inti dunia seseorang tanpa kepedulian terhadap orang
lain, termasuk yang dicintai atau dianggap sebagai "dekat," dalam
lain hal kecuali yang ditetapkan oleh egois itu.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Teori eogisme atau egotisme diungkapkan oleh Friedrich Wilhelm Nietche yang
merupakan pengkritik keras utilitarianisme dan juga kuat menentang teori
Kemoralan Sosial. Teori egoisme berprinsip bahwa setiap orang harus bersifat
keakuan, yaitu melakukan sesuatu yang bertujuan memberikan manfaat kepada diri
sendiri. Selain itu, setiap perbuatan yang memberikan keuntungan merupakan
perbuatan yang baik dan satu perbuatan yang buruk jika merugikan diri sendiri.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Kata "egoisme" merupakan istilah yang berasal dari bahasa latin yakni
ego, yang berasal dari kata Yunani kuno - yang masih digunakan dalam bahasa
Yunani modern - ego (εγώ) yang berarti "diri" atau "Saya",
dan-isme, digunakan untuk menunjukkan sistem kepercayaannya. Dengan demikian,
istilah ini secara etimologis berhubungan sangat erat dengan egoisme filosofis.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PROFESI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Kata atau istilah ‘profesi’ – dan juga profesional dan profesionalisme – sangat
sering kita dengar dan temukan dewasa ini, bahkan sering tanpa memahami
pengertiannya yang sebenarnya. Kata ‘profesional’ dan ‘profesionalisme’ menjadi
semacam istilah kunci bagi kehidupan modern, khususnya bisnis. Semua orang
seakan berlomba – lomba menjadi orang yang profesional, dan sejalan dengan itu
selalu didengungkan agar kita perlu meningkatkan profesionalisme kita. Profesi
dapat dirumuskan sebagai pekerjaan yang dilakukan sebagai nafkah hidup dengan
mengandalkan keahlian dan keterampilan yang tinggi dan dengan melibatkan
komitmen pribadi (moral) yang mendalam. Dengan demikian orang profesional
adalah orang yang melakukan suatu pekerjaan purna waktu dan hidup dari
pekerjaan itu dengan mengandalkan keahlian dan keterampilan yang tinggi serta
punya komitmen pribadi yang mendalam atas pekerjaannya itu. Ciri – ciri profesi
yang bersifat umum yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya keahlian dan keterampilan
khusus</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya komitmen moral yang tinggi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Orang yang hidup dari profesinya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengabdian kepada masyarakat </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada izin khusus untuk profesi
tertentu </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Di
pertengahan abad ke - 20 di Amerika Serikat, ketika disiplin akuntansi mencari
status profesi, Komisi standar pendidikan dan pengalaman untuk sertifikasi
Akuntan publik mengeluarkan laporan yang tercantum tujuh karakteristik profesi:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
(1) Badan khusus pengetahuan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (2)
Proses pendidikan formal yang diakui untuk memperoleh pengetahuan yang
diperlukan </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
(3) Standar kualifikasi profesional yang mengatur masuk ke profesi.
</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (4)
Standar perilaku yang mengatur hubungan antara praktisi dengan klien, rekan,
dan umum</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
(5) Pengakuan status. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (6)
Menerima tanggung jawab sosial yang melekat dalam pekerjaan diberkahi dengan
kepentingan
umum. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
(7) Sebuah organisasi yang ditujukan untuk kemajuan kewajiban sosial grup.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Hal ini jelas bahwa akuntansi memenuhi dua karakteristik pertama. Akuntansi
adalah disiplin yang rumit yang memerlukan studi formal untuk menjadi seorang
ahli. Untuk menjadi seorang akuntan publik bersertifikat biasanya membutuhkan
gelar sarjana akuntansi, serta kelulusan Akuntan publik (CPA) ketat.
Mempertahankan status CPA tetap memerlukan kesetaraan dari perkembangan terkini
dengan melanjutkan pendidikan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dikutip dari Huebner ada 4 Karakteristik profesional: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(1)
Profesional terlibat dalam panggilan berguna dan mulia cukup untuk
menginspirasi cinta dan antusiasme dari
praktisi.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 14.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(2)
Profesional dalam praktek yang memerlukan pengetahuan seorang ahli.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 42.55pt; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(3) Dalam menerapkan pengetahuan praktisi harus meninggalkan
pandangan komersial ketat egois dan pernah diingat keuntungan dari klien.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
(4) Praktisi harus memiliki semangat kesetiaan kepada rekan-rekan
praktisi.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber : Duska, Ronald, Brenda Shay Duska and Julie
Ragatz. 2011. <i>Accounting Ethics</i>.
Blackwell Publishing Ltd. United Kingdom.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Keraf, Sony. 1998. <i>Etika Bisnis Tuntunan dan Relevansinya</i>.
Yogyakarta: Kanisius.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
http://wiwiedyah.blogspot.co.id/2013/09/pengertian-etika-prinsip-prinsip-etika.html.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-71206912461486678452015-07-08T10:40:00.004-07:002015-07-08T10:40:59.727-07:00SAME SEX MARRIAGE<div style="font-size: 13px; line-height: 20px; margin-bottom: 5px; margin-top: 5px; outline: 0px; padding: 0px;">
<span style="font-family: Georgia, Times New Roman, serif;">While homosexuality is generally becoming more widely accepted among liberal minded people, same sex marriage is still a detrimental practice for the long-term good of society. If there are more people turning gay or lesbian for the fun of it, it would affect the population not just in numbers, but also the psychology and cultural identity of the children that are raised with same sex parents.</span></div>
<a name='more'></a><br />
<div style="font-size: 13px; line-height: 20px; margin-bottom: 5px; margin-top: 5px; outline: 0px; padding: 0px;">
<span style="font-family: Georgia, Times New Roman, serif;">The first argument against same sex marriages is quite obvious: the human population will dwindle. Same sex marriages means that offspring cannot be produced naturally. The married couple would have to opt for artificial insemination or to adopt a child if they plan on building a family. The amount of affection that a set of same sex parents may have on their child may differ from those born naturally, as the birthing process releases hormones such as oxytocin that allows the mother to bond with the newborn. If there is a rise in same sex marriages, it might lead to a decline in birthrates and quality of childhood life.</span></div>
<div style="font-size: 13px; line-height: 20px; margin-bottom: 5px; margin-top: 5px; outline: 0px; padding: 0px;">
<span style="font-family: Georgia, Times New Roman, serif;">Having a child requires a balance in role model in order for the child to develop well. Some homosexual couples have defined gender roles, but some may fall into different parts of the gender spectrum. A man may not fully be a female due to his physical structure and psychological make-up and vice versa. Hence, the parental roles for same sex marriages may not be wholesome. Ideally, a child should both a male and female role model so that “daddy issues” or other hidden psychological barriers don’t build up. A mistake like this on a young life is mostly irreversible, and the damage may be costly for the child in their later years.</span></div>
<div style="font-size: 13px; line-height: 20px; margin-bottom: 5px; margin-top: 5px; outline: 0px; padding: 0px;">
<span style="font-family: Georgia, Times New Roman, serif;">Furthermore, same sex marriages are a violation to religious beliefs and old traditional values that support procreation. Religions like Catholicism promote the creation of offspring freely, but same sex marriages cannot do that. Additionally, it is generally considered a sin by Abrahamic religions to be married to the same sex because of their inability to procreate. Cultural values would be lost as people become too liberal, and the nucleus family image would be a subject in textbooks, but not in practice. This will carry on to the next generation and so fourth until traditional values are forgotten.</span></div>
<div style="font-size: 13px; line-height: 20px; margin-bottom: 5px; margin-top: 5px; outline: 0px; padding: 0px;">
<span style="font-family: Georgia, Times New Roman, serif;">Same sex marriage is a difficult issue to tackle once you bring in the idea of raising children. It is safer to go by conventional methods of different sex marriages so that future generations are raised well.</span></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-77063406776399691892015-04-20T10:07:00.003-07:002015-04-20T10:08:31.457-07:00Mencari Kalimat Passive Voice dalam Artikel<div style="text-align: justify;">
<br /></div>
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Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
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<![endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 24.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">The Legend of Malin Kundang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Once
upon a time, on the north coast of Sumatra lived a poor woman and his son. The
boy<span style="mso-bidi-font-weight: bold;"> was called <b><u><span style="mso-spacerun: yes;"> </span></u></b></span>Malin Kundang<b><u> </u></b>.
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 <span style="mso-bidi-font-weight: bold;">they were<b><u> </u></b></span>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.”<br />
</span></div>
<a name='more'></a><br />
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.<br />
<br />
It <span style="mso-bidi-font-weight: bold;">had been</span> 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. <span style="mso-bidi-font-weight: bold;">There was </span>so
much prayer that <span style="mso-bidi-font-weight: bold;">had been</span> 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.<br />
<br />
After several years waiting without any news, Malin Kundang’s mother <span style="mso-bidi-font-weight: bold;">was s</span>uddenly 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 <span style="mso-bidi-font-weight: bold;">was </span>Malin Kundang, her son.<br />
<br />
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 <span style="mso-bidi-font-weight: bold;">was</span> 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.<br />
<br />
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 <span style="mso-bidi-font-weight: bold;">was<b> </b></span>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 <span style="mso-bidi-font-weight: bold;">she was</span> dragged by the bodyguard, ”Malin… my son. Why do you treat
your own mother like this?”<br />
<br />
Malin Kundang ignored his mother and ordered the ship crews to set sail. Malin
Kundang’s mother sat alone in the pier. Her heart <span style="mso-bidi-font-weight: bold;">was </span>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.<br />
<br />
In the quiet sea, suddenly the wind blew so hard and a thunderstorm came. Malin
Kundang’s huge ship <u><span style="mso-bidi-font-weight: bold;">was</span></u> wrecked.
He <span style="mso-bidi-font-weight: bold;">was </span>thrown by the wave out of
his ship, and fell on a small island. Suddenly, his whole body turned into
stone. He <span style="mso-bidi-font-weight: bold;">was </span>punished for not
admitting his own mother.<br />
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Passive Voice in this Story is:</span></b></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">boy<b><u> was called (</u></b><i><u>Passive
Voice Simple Past Tense</u></i><b><u>)</u></b></span><br />
<br />
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">they were (</span></u></b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Passive Voice Simple Past Tense</span></i><b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">)</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">It <b><u>had been</u></b> (<i><u>Passive
Voice </u>Past Perfect Tense</i>)</span><br />
<br />
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">There was (</span></u></b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Passive Voice simple past tense</span></i><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">)</span></b><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">that <b><u>had been</u></b> (<i><u>Passive
Voice </u>Past Perfect Tense</i>)</span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Malin Kundang’s mother <b><u>was</u></b>
<b><u>(</u></b><i>Passive Voice simple past tense</i><b>)</b></span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. Malin Kundang’s face <b><u>was (</u></b><i>Passive
Voice simple past tense</i><b>)</b></span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">The man <b><u>was(</u></b><i>Passive
Voice simple past tense</i><b>)</b></span><br />
<br />
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">she was</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <b><u>(</u></b><i>Passive Voice
simple past tense</i><b>)</b></span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Her heart <b><u>was(</u></b><i>Passive
Voice simple past tense</i><b>)</b></span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Malin Kundang’s huge ship <b><u>was(</u></b><i>Passive
Voice simple past tense</i><b>)</b></span><br />
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">He <b><u>was(</u></b><i>Passive
Voice simple past tense</i><b>)</b></span><br />
<br />
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</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: right; text-indent: -0.25in;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><b>sources: http://ceritarakyat.50webs.com</b></span></i></div>
<br />
<div style="text-align: justify;">
</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: right; text-indent: -0.25in;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-10026598228872252572015-04-20T09:44:00.002-07:002015-04-20T09:51:06.788-07:00Materi Passive Voice Bahasa Inggris Bisnis II<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1cm; text-align: center; text-indent: -1cm;">
<span style="color: #444444;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ASSIVE
VOICE (kalimat pasif)</span></b></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian </span></b></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 1.0cm; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
Voice (Kalimat Pasif) adalah kalimat yang subject-nya dikenai suatu pekerjaan
atau menderita suatu. Dengan kata lain subject kalimat tersebut menjadi sasaran
kegiatan yang dinyatakan oleh kata kerja. Dalam bahasa indonesia ciri-ciri
kalimat pasif adalah kata kerjanya yang berawalan dengan “di-“ dan beberapa
lagi memiliki awalan “ter-“ (tergantung pada konteks kalimat).</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 1.0cm; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/active-voice-kalimat-aktif.html" target="_blank"><i><span style="text-decoration: none;">Active Voice</span></i><span style="text-decoration: none;"> (Kalimat Aktif)</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> adalah kalimat yang <i>subject</i>-nya
berbuat sesuatau atau melakukan suatu pekerjaan. Dalam bahasa indonesia
ciri-ciri kalimat aktif adalah kata kerjanya selalu berawalan “me-“ dan
beberapa lagi memiliki awalan “ber-“.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bentuk dari Passive Voice (kalimat pasif) adalah :
TO BE / BE + VERB 3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
Voice digunakan jika kita hanya ingin fokus pada kejadian bukan pada siapa yang
melakukannya<b style="mso-bidi-font-weight: normal;">.</b></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example:</span></i></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: the man is kicking the ball now.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive<span style="mso-tab-count: 1;"> </span>: the ball is being kicked now</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
Voice digunakan untuk menghindari suatu subjek yang semu (someone, somebody).</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: someone hit the mirror last night.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 20.4pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive<span style="mso-tab-count: 1;"> </span>: the mirror was hit last night. </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Note
: </span></b></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam bahasa inggris terdapat beberapa kata kerja yang
bisa memiliki 2 object, seperti: teach, pay, give, ask, tell, show, over. </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pola
– Pola Passive Voice </span></b></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Simple
Present Tense </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumus:
</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: S + To Be (is, am, are) </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: S + To Be (is,am,are) + V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: Budi writtes a letter</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: a letter is written by budy</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Simple
Past </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumus
: </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active<span style="mso-tab-count: 1;"> </span>: S + To Be (was,were) + v2</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive<span style="mso-tab-count: 1;"> </span>: S + To Be (was, were) + V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example:
</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Actived<span style="mso-tab-count: 1;"> </span>: i eat fried rice yesterday</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passived
<span style="mso-tab-count: 1;"> </span>: fried rice was eaten by me yesterday</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Present
Perfect </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumus
: </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: S + To Be (has, have) + V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive<span style="mso-tab-count: 1;"> </span>: <span style="mso-spacerun: yes;"> </span>S
+ To Be + been + V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example
:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: we have been helping the poor
people</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: the poor people have been being
helped by us</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Past
Perfect </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumus
: </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: S + To Be (had) + V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: S + To Be + been +V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example
:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: we had watched titanic movie </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: Titanic movie had been watched by
us</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Present
Progresive </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumus
:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: S + To Be (is, am, are) + v-ing </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: S + To Be + being +v3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Active
<span style="mso-tab-count: 1;"> </span>: </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-style: italic; mso-fareast-language: IN;">Jane
is helping Tina</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Passive
<span style="mso-tab-count: 1;"> </span>: </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-style: italic; mso-fareast-language: IN;">Tina
is being helped by Jane</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;"></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Past Progresive</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Rumus :</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Active <span style="mso-tab-count: 1;"> </span>: S + To Be (was, were) + v-ing </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Passive <span style="mso-tab-count: 1;"> </span>: S + To Be + being Not + V3</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Example:</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Active <span style="mso-tab-count: 1;"> </span>: Noni </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-style: italic; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span><span lang="EN-US">was helping </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">ketrin </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Passive <span style="mso-tab-count: 1;"> </span>: Noni </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-style: italic; mso-fareast-language: IN;">was
being helped by </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-language: IN;">Ketrin</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">CAUSATIVE
VERBS (kata kerja kausative)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Causative
Verb ( Kata Kerja Kausatif ) adalah kata kerja utama atau pokok yang digunakan
untuk menyatakan bahwa seseorang menyuruh atau menyebabkan orang lain melakukan
sesuatu.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Beberapa
caustive verb :</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">have/has
had</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ask
asked </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">get
got</span></span><br />
<br />
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Active
Causative</span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Causative “Have</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">”</span></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rumus: Subject +
have/has + someone + kata kerja Bentuk I</span></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">I have him clean my shoes (saya
menyuruhnya membersihkan sepatuku)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mary has George climbs the tree</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">You must haveSusie study hard</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;">
</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Causative
“Get”</span></b></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rumus: Subject + Get +
someone + to infinitive</span></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">He gets John to brush the shoes</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">They get me to wash the clothes</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">She will get Anne to accompany her to
the party tomorrow</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;">
</div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Passive
Causative</span></b></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rumus: Subject +
have/get + object + kata kerja Bentuk III</span></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">The government got the bridge built
quickly</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">We must have the floor cleaned as soon
as possible</span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tambahan:</span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Causative
“Make“</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penggunaannya sama
dengan causative di atas, namun perintahnya lebih keras (sedikit memaksa)</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rumus: Subject + Make +
someone + Kata kerja bentuk I</span></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">The teacher always makes the students
stay in their own seats</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bob made his son be quiet in the library</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto;">
</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Causative
“Want“</span></b></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rumus:
Subject + Want + object + Kata Kerja Bentuk III</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; tab-stops: 192.3pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh:<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">I want this chairs painted
(saya mau kursi-kursi ini dicat)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">He wants the cars repaired</span><span style="mso-fareast-language: IN;"></span></div>
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">RELATIVE PRONOUN (kata ganti
penghubung)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Relative
Pronoun ( Kata Ganti Penghubung ) digunakan untuk menggabungkan Induk Kalimat
dan Anak Kalimat yang sama subyek maupun obyeknya. Sebagaimana kita tahu bahwa
dalam Bahasa Inggris tidak ada satu kata khusus yang dapat di gunakan sebagai
kata penghubung dengan arti yang dalam Bahasa Indonesia. Maka dalam hal ini
kita akan menggunakan kata – kata : who, whom, whose, which, that sebagai kata
ganti penghubung ( = Yang )</span></span></div>
<span style="color: #444444;"></span><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Misalnya
saja kita ingin mengatakan :</span></span><span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anak
wanita yang datang ke rumah mu tadi malam adalah adiknya Jhon.</span></span><span style="color: #444444;"></span><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></span></li>
</ul>
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> (
The girl who came to your house last night is Jhon’s sister </span></span><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">) </span></span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kalau
kalimat ini kita jadikan 2 kalimat akan menjadi :</span></span><span style="color: #444444;"></span><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></span></li>
</ul>
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> The
girl is jhon’s sister The girl came to your house last night. ( Anak Kalimat )</span></span><br />
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Relatitive
Pronoun terdiri dari 2 Jenis Yaitu :</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Defining
Relative : Hanya menjelaskan terbatas kepasa Subyek dan ditulis tanpa tanda koma.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Example:</span></span></div>
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
The boy who broke the school-window is Tom.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> 2. Non
Defining Relative : Menjelaskan tidak terbatas hanya kepada Subyek tetapi ada
suatu keterangan lebih lanjut tentang Subyek itu sendiri dan ditulis dengan
tanda koma.Tom, who is naughty boy, broke the school-window</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggunaan Relative Pronoun</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Who
/ What digunakan untuk orang sebagai subject.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
man is My father. The man helped you yesterday. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
man who helped you yesterday is My father.</span></span></div>
<span style="color: #444444;"></span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I
Have met the man. The man writes this book.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I
have meet the man who writes this book.</span></span></div>
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Do
you know the boy ? The boy bought my bicycle.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Do
you know the boy who bought my bicycle. </span></span><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></span></div>
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Susanti
works for garuda. Susanti is an air hostess.</span></span>
</li>
</ul>
<span style="color: #444444;"></span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Susanti,
who work for garuda, is an air hostess</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">My
Uncle is nearly fifty. He still plays badminton. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">My
uncle, who is nearly fifty, still plays badminton.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Note : That dapat digunakan untuk menggantikan who,
whom, which.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Whom
/ That digunakan untuk orang sebagai Object.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
man is my father. You helped the man yesterday. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
man whom you helped yesterday is my father.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
girl is Jhon’s sister. You spoke to the girl on the phone last night.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
girl whom you spoke to on the phone last night is Jhon’s sister</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
teacher is Mr. Winata. You studied English with him last year</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
teacher whom you studied english with last year is Mr. Winata</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
girl is Marry. You received a letter from her yesterday</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
girl whom you recevived a letter from yesterday is Marry</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yesterday
I saw your friend. I first met him at the party last month</span></span></li>
</ul>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
Yesterday I saw your friend whom I first me at the party las month</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Note : Whom dalam percakapan sering di hilangkan
kemungkinan lain untuk contoh ke 2, 3, dan 4 ialah : </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The girl to whom you spoke on the phone last night
is Jhon’s sister. </span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The teacher with whom you studied english last year
is Mr. Winata.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The girl form whom you received a letter yesterday
is Marry.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Which
/ That digunakan untuk benda sebagai subject maupun object</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">we
are waiting for the bus. The bus goes to bogor. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">We
are waiting for the bus that goes to bogor.</span></span></div>
<span style="color: #444444;"></span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">He
work for a company. The company sells second-hand ear.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">He
work for a company which sells secand hand ear.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
letter is in the drawer. The letter came from Jhon.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
letter that came form Jhon is in the drawer.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
bag is full of money. I found the bag on the bus this morning.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
bag which I found on the bus this morning is full of money.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
film was not good. We saw the film at Roy theater last night.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
film that we saw at Roy theater last night was not good.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Note : which / that sebagai pokok anak kalimat (
lihat contoh 1, 2 dan 3 ) tidak dihalangkan, tetapi bila sebagai obyek ( contoh
4, 5 ) sering dihilangkan dalam percakapan.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Whose
digunakan untuk orang yang memiliki</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
lady is my negihbour. Her child is in hospital now.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
Lady whose child is in hospital now is my neighbour.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
man is very proud. His son is a pilot.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
man whose son is a pilot is very proud</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Our
new english teacher is an America. His name is Tom Grey.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Our
new english teacher whose name is Tom Grey is an America.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Do
you know the boy ? his moto-car is damage.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Do
you know the boy whose motor-car is damage ?</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
</div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Note : Whose dalam percakapan tidak dihilangkan.
Kata – kata Where (=dimana ) dan When (= Ketika ) dapat di gunakan sebagai
Relative Pronoun untuk menggantikan keterangan tempat dan keterangan
waktu.<span style="mso-spacerun: yes;"> </span></span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Example:</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">That
is the office. My ucle work is that office. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">This
is the office where my uncles works in </span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">This
is the street. Mary lives on this street. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">This
is the street where Marry lives on</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pelase
tell me the bank. Jhon works in that bank.</span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Please
teel me the bank where jhon work in</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I
have forgotten the day. She left for abroad on that day. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I
have forgotten the day when she left for abroad.</span></span></div>
<span style="color: #444444;">
</span><br />
<ul>
<li><span style="color: #444444;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Do
you still remember that day ? we went for a picnic on that day. </span></span></li>
</ul>
<span style="color: #444444;">
</span><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Do
you still remember that day when we went for a picnic.</span></span></div>
<span style="color: #444444;">
</span><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Note : Dalam percakapan Where dan When boleh di
hilangkan.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">References Book :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Raymond,murphy basic crammar in use.
Cambridge university press 1998</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">English Grammar, Oleh Henricus Budi
H.</span></div>
<span style="color: #444444;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></span></div>
<span style="color: #444444;">
</span>Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-1586171140033690562015-03-09T00:33:00.000-07:002015-03-09T00:33:03.520-07:00TUGAS 1 BAHASA INGGRIS BISNIS 2<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PENGERTIAN TOEFL DAN TOEIC </span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">MENURUT BEBERAPA SUMBER</span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TOEFL</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Test
of English as a Foreign Language</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> disingkat <b>TOEFL</b>
adalah ujian kemampuan berbahasa Inggris (logat Amerika) yang diperlukan untuk
mendaftar masuk ke <a href="http://id.wikipedia.org/wiki/Universitas" title="Universitas"><span style="color: windowtext; text-decoration: none; text-underline: none;">universitas</span></a> di <a href="http://id.wikipedia.org/wiki/Amerika_Serikat" title="Amerika Serikat"><span style="color: windowtext; text-decoration: none; text-underline: none;">Amerika
Serikat</span></a> atau negara-negara lain di dunia. Ujian ini sangat
diperlukan bagi pendaftar atau pembicara yang <a href="http://id.wikipedia.org/wiki/Bahasa_ibu" title="Bahasa ibu"><span style="color: windowtext; text-decoration: none; text-underline: none;">bahasa ibunya</span></a>
bukan <a href="http://id.wikipedia.org/wiki/Bahasa_Inggris" title="Bahasa Inggris"><span style="color: windowtext; text-decoration: none; text-underline: none;">bahasa Inggris</span></a>. Ujian TOEFL ini diselenggarakan
oleh kantor ETS <i>(Educational Testing Service)</i> di <a href="http://id.wikipedia.org/wiki/Amerika_Serikat" title="Amerika Serikat"><span style="color: windowtext; text-decoration: none; text-underline: none;">Amerika
Serikat</span></a> untuk semua peserta tes di seluruh dunia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://belajar-toefl-online.blogspot.com/search/label/Pengertian%20TOEFL"><b><span style="color: windowtext; text-decoration: none; text-underline: none;">TOEFL</span></b><span style="color: windowtext; text-decoration: none; text-underline: none;"> <b>adalah</b>
</span></a>standardisasi kemampuan bahasa inggris seseorang secara tertulis
yang meliputi empat aspek penguasaan: <i>Listening, Writing </i>dan <i>Reading</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>Test
of English As a Foreign Language atau TOEFL</b>, tes ini dilakukan untuk mengukur
dan mengetahui kapabilitas dan kecakapan kita dalam berbahasa Inggris. Tes ini
diselenggarakan oleh ETS atau Educational Testing Service dan pertama kali
diperkenalkan pada tahun 1963</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -0.25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TOEIC</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><b>TOEIC </b>adalah tes kemahiran bahasa Inggris bagi
orang-orang yang bahasa aslinya bukan bahasa Inggris. Skor tes TOEIC
menunjukkan seberapa baik orang dapat berkomunikasi dalam bahasa Inggris dengan
orang lain pada lingkungan kerja global. Tes tersebut tidak memerlukan
pengetahuan atau kosakata khusus, tes ini hanya mengukur jenis bahasa Inggris
yang dipakai dalam aktivitas sehari-hari.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tes TOEIC
adalah tes kemahiran berbahasa Inggris yang terkemukan di dunia pada konteks
lingkungan kerja global.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>TOEIC</b>
itu sama seperti TOEFL dan IELTS, hanya saja kalau TOEIC lebih spesifik
fungsinya. <b>TOEIC </b>(<i>Test of English for International Communication</i>)
adalah tes keahlian berbahasa inggris untuk orang-orang yang bahasa ibunya
bukan bahasa inggris. TOEIC itu sendiri terdiri dari 2 ujian yaitu listening
dan reading. Range nilainya mulai dari 10 sampai 990. Tes TOEIC dapat mengukur
kemampuan berbahasa inggris untuk individu yang dalam kesehariannya bekerja di
lingkungan international. Nilai- nilainya menunjukkan seberapa baik seseorang
dapat berkomunikasi dalam bahasa inggris dengan individu lainnya dalam
komunikas umum, termasuk di lingkup pendidikan, bisnis, perdagangan, dan
industry. Tes ini tidak memerlukan pengetahuan khusus atau istilah yang tidak
umum yang digunakan orang dalam aktivitasnya sehari-hari.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><b>TOEIC </b>adalah kepanjangan dari Test
of English for International Communication. TOEIC lebih spesifik untuk
orientasi pekerjaan, jadi jika Anda ingin bekerja di luar negeri, maka Anda
harus memiliki sertifikat TOEIC.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kesimpulan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TOEFL </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>merupakan test untuk mengukur kemampuan
seseorang dalam berbahasa inggirs yang meliputi test membaca, menulis,
mendengarkan dan berbicara. Test ini sering digunakan untuk masuk ke
universitas asing. Sedangkan, </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TOEIC</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">, merupakan test kemampuan dan
keterampilan dalam berbahasa inggris. Test ini meliputi test mendengarkan,
menulis, membaca, mendengarkan dan berbicara. Sebenarnya hampir sama saja
dengan toefl namun dalam hal ini toeic lebih spesifik untuk dalam dunia
perbisnisan dan menguji kemampuan seorang individu untuk bisa menulis atau
berkomunikasi dalam dunia bisnis serta berkomunikasi dengan orang asing.</span></div>
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<br /></div>
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<br /></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber: <a href="http://www.belajaringgris.net/jenis-jenis-tes-toefl-dan-perbedaannya-pbt-cbt-ibt-5763.html"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://www.belajaringgris.net/jenis-jenis-tes-toefl-dan-perbedaannya-pbt-cbt-ibt-5763.html</span></a></span></i></div>
<div align="right" class="MsoNormal" style="line-height: 150%; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://belajar-toefl-online.blogspot.com/2012/12/pengertian-toefl-dan-tujuan-test-toefl.html"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://belajar-toefl-online.blogspot.com/2012/12/pengertian-toefl-dan-tujuan-test-toefl.html</span></a></span></i></div>
<div align="right" class="MsoNormal" style="line-height: 150%; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://id.wikipedia.org/wiki/TOEFL"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://id.wikipedia.org/wiki/TOEFL</span></a></span></i></div>
<div align="right" class="MsoNormal" style="line-height: 150%; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://oky-d-ace.blogspot.com/2013/03/ielts.html"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://oky-d-ace.blogspot.com/2013/03/ielts.html</span></a></span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://aryanihilda5.blogspot.com/2013/03/apa-itu-toefl-ielts-and-toeic.html"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://aryanihilda5.blogspot.com/2013/03/apa-itu-toefl-ielts-and-toeic.html</span></a></span></i></div>
<div align="right" class="MsoNormal" style="line-height: 150%; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><a href="http://www.exnim.com/2013/05/-toefl-ielts-toeic-dan.html#ixzz3Ts366FSs"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://www.exnim.com/2013/05/-toefl-ielts-toeic-dan.html#ixzz3Ts366FSs</span></a></span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></i></div>
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<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-47745527755511468702014-12-24T06:19:00.001-08:002014-12-24T06:21:59.762-08:00PROSAL PENELITIAN TENTANG MASALAH SOSIAL<!--[if gte mso 9]><xml>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PENELITIAN TENTANG MASALAH SOSIAL DALAM HAL KENAKALAN REMAJA </span></b><br />
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PENDAHULUAN</span></b></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kenakalan
remaja dalam studi masalah sosial dapat dikategorikan ke dalam perilaku
menyimpang. Dalam perspektif perilaku menyimpang masalah sosial terjadi karena
terdapat penyimpangan perilaku dari berbagai aturan-aturan sosial ataupun dari
nilai dan norma social yang berlaku. Perilaku menyimpang dapat dianggap sebagai
sumber masalah karena dapat membahayakan tegaknya sistem sosial. Penggunaan
konsep perilaku menyimpang secara tersirat mengandung makna bahwa ada jalur
baku yang harus ditempuh. Perilaku yang tidak melalui jalur tersebut berarti
telah menyimpang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk
mengetahui latar belakang perilaku menyimpang perlu membedakan adanya perilaku
menyimpang yang tidak disengaja dan yang disengaja, diantaranya karena si
pelaku kurang memahami aturan-aturan yang ada. Sedangkan perilaku yang
menyimpang yang disengaja, bukan karena si pelaku tidak mengetahui aturan. Hal
yang relevan untuk memahami bentuk perilaku tersebut, adalah mengapa seseorang
melakukan penyimpangan, sedangkan ia tahu apa yang dilakukan melanggar aturan.
Becker (dalam Soerjono Soekanto,1988,26), mengatakan bahwa tidak ada alasan
untuk mengasumsikan hanya mereka yang menyimpang mempunyai dorongan untuk
berbuat demikian. Hal ini disebabkan karena pada dasarnya setiap manusia pasti
mengalami dorongan untuk melanggar pada situasi tertentu, tetapi mengapa pada
kebanyakan orang tidak menjadi kenyataan yang berwujud penyimpangan, sebab
orang dianggap normal biasanya dapat menahan diri dari dorongan-dorongan untuk
menyimpang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Masalah
sosial perilaku menyimpang dalam tulisan tentang “Kenakalan Remaja” bisa
melalui pendekatan individual dan pendekatan sistem. Dalam pendekatan
individual melalui pandangan sosialisasi. Berdasarkan pandangan sosialisasi,
perilaku akan diidentifikasi sebagai masalah sosial apabila ia tidak berhasil
dalam melewati belajar sosial (sosialisasi). Tentang perilaku disorder di
kalangan anak dan remaja (Kauffman , 1989 : 6) mengemukakan bahwa perilaku
menyimpang juga dapat dilihat sebagai perwujudan dari konteks sosial. Perilaku
disorder tidak dapat dilihat secara sederhana sebagai tindakan yang tidak
layak, melainkan lebih dari itu harus dilihat sebagai hasil interaksi dari
transaksi yang tidak benar antara seseorang dengan lingkungan sosialnya.
Ketidak berhasilan belajar sosial atau “kesalahan” dalam berinteraksi dari
transaksi sosial tersebut dapat termanifestasikan dalam beberapa hal.</span><br />
<a name='more'></a></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Proses
sosialisasi terjadi dalam kehidupan sehari-hari melalui interaksi sosial dengan
menggunakan media atau lingkungan sosial tertentu. Oleh sebab itu, kondisi
kehidupan lingkungan tersebut akan sangat mewarnai dan mempengaruhi input dan
pengetahuan yang diserap. Salah satu variasi dari teori yang menjelaskan
kriminalitas di daerah perkotaan, bahwa beberapa tempat di kota mempunyai sifat
yang kondusif bagi tindakan kriminal oleh karena lokasi tersebut mempunyai
karakteristik tertentu, misalnya (Eitzen, 1986 : 400), mengatakan tingkat
kriminalitas yang tinggi dalam masyarakat kota pada umumnya berada pada bagian
wilayah kota yang miskin, dampak kondisi perumahan di bawah standar,
overcrowding, derajat kesehatan rendah dari kondisi serta komposisi penduduk
yang tidak stabil. Penelitian inipun dilakukan di daerah pinggiran kota yaitu
di Pondok Pinang Jakarta Selatan tampak ciri-ciri seperti disebutkan Eitzen
diatas. Sutherland dalam (Eitzen,1986) beranggapan bahwa seorang belajar untuk
menjadi kriminal melalui interaksi. Apabila lingkungan interaksi cenderung
devian, maka seseorang akan mempunyai kemungkinan besar untuk belajar tentang
teknik dan nilai-nilai devian yang pada gilirannya akan memungkinkan untuk
menumbuhkan tindakan kriminal.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengenai
pendekatan sistem, yaitu perilaku individu sebagai masalah sosial yang
bersumber dari sistem sosial terutama dalam pandangan disorganisasi sosial
sebagai sumber masalah. Dikatakan oleh (Eitzen, 1986:10) bahwa seorang dapat
menjadi buruk/jelek oleh karena hidup dalam lingkungan masyarakat yang buruk.
Hal ini dapat dijelaskan bahwa pada umumnya pada masyarakat yang mengalami
gejala disorganisasi sosial, norma dan nilai sosial menjadi kehilangan kekuatan
mengikat. Dengan demikian kontrol sosial menjadi lemah, sehingga memungkinkan
terjadinya berbagai bentuk penyimpangan perilaku. Di dalam masyarakat yang disorganisasi
sosial, seringkali yang terjadi bukan sekedar ketidak pastian dan surutnya
kekuatan mengikat norma sosial, tetapi lebih dari itu, perilaku menyimpang
karena tidak memperoleh sanksi sosial kemudian dianggap sebagai yang biasa dan
wajar.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">RUMUSAN
MASALAH</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa saja bentuk-bentuk
kenakalan yang dilakukan remaja?</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa hubungaanan antara
kenakalan remaja dengan keberfungsian sosial keluarga</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimana sumbangan bagi
pemecahan masalah kenakalan remaja dengan memanfaatkan keluarga sebagai
basis dalam pemecahan masalah.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TUJUAN PENELITIAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengidentifkasi dan memberikan
gambaran bentuk-bentuk kenakalan yang dilakukan remaja </span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk mengetahui hubungaanan
aaantara kenakalan remaja dengan keberfungsian sosial keluarga</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penelitian ini ingin memberikan
sumbangan bagi pemecahan masalah kenakalan remaja dengan memanfaatkan
keluarga sebagai basis dalam pemecahan masalah.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-34914806161734248432014-11-07T01:55:00.000-08:002014-11-07T01:55:00.578-08:00TUGAS 2_ BAHASA INDONESIA 2<div style="text-align: center;">
<b>MITOS DAN FAKTA ILMIAH</b></div>
<div style="text-align: center;">
<b>AURORA</b></div>
<div style="text-align: left;">
<br /></div>
<div style="left: -99999px; position: absolute;">
Aurora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a>V<div style="left: -99999px; position: absolute;">
Aurora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
</div>
<div style="text-align: left;">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam
tugas softskill kali ini, saya akan membahas tentang mitos Aurora ( fenomena
pancaran cahaya yang menyala-nyala pada lapisan atmosfer ) beserta pembuktian
ilmiah terhadap mitos ini yang telah dibuktikan oleh para peneliti.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Terlebih
dahulu saya akan mengulas sedikit tentang apa itu Aurora dan dari mana asal
usulnya serta dimana kita bisa menemukan fenomena Aurora tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aurora
adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari
sebuah planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada daerah
Kutub utara dan kutub selatan dimana medan magnetnya paling besar.yaitu aurora
borealis pada kutub utara dan aurora austrialis pada selatan. Aurora adalah
fenomena pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet sebagai akibat adanya interaksi antara medan magnetik yang dimiliki
planet tersebut dengan partikel bermuatan yang dipancarkan oleh matahari (angin
matahari).<br />
Di bumi, aurora terjadi di daerah di sekitar kutub Utara dan kutub Selatan
magnetiknya.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aurora yang terjadi di daerah sebelah Utara dikenal dengan
nama Aurora Borealis <span style="mso-spacerun: yes;"> </span>yang dinamai
bersempena Dewi Fajar Rom, Aurora, dan nama Yunani untuk angin utara, Boreas.
Ini karena di Eropa, aurora sering terlihat kemerah-merahan di ufuk utara
seolah-olah Matahari akan terbit dari arah tersebut. Aurora borealis selalu
terjadi di antara September dan Oktober dan Maret dan April. Fenomena aurora di
sebelah Selatan yang dikenal dengan Aurora Australis mempunyai sifat-sifat yang
serupa.Tapi kadang-kadang aurora muncul di puncak gunung di iklim tropis.
Kemunculan aurora di angkasa kawasan Kutub Utara selalu mengundang decak kagum.
Misteri mengenai sumber energi penyebab cahaya spektakuler itu kini terkuak.
Satelit-satelit NASA telah menemukan semacam tali magnetik raksasa yang
menghubungkan atmosfer bumi dan matahari. Tali magnetik itulah yang menyalurkan
energi matahari sehingga tercipta aurora. Tali magnetik adalah medan magnet
yang terjalin seperti tali tambang. Wahana antariksa sebelum ini sudah
mengetahui keberadaan tali magnetik itu sekilas, namun belum ada yang berhasil
memetakan strukturnya. Di Eropa, aurora sering terlihat kemerah-merahan di ufuk
utara seolah-olah matahari akan terbit dari arah tersebut. Aurora borealis
selalu terjadi di antara September dan Oktober dan Maret dan April. Fenomena
aurora di sebelah Selatan yang dikenal dengan Aurora Australis mempunyai
sifat-sifat yang serupa.Tapi kadang-kadang aurora muncul di puncak gunung di
iklim tropis. <br />
<span style="mso-tab-count: 1;"> </span>Mitosnya pada zaman dahulu kaAl
ada mitologi Romawi kuno, Aurora adalah Dewi Fajar yang muncul setiap hari dan
terbang melintasi langit untuk menyambut terbitnya matahari. Profil Dewi Aurora
juga dapat kita temukan pada tulisan hasil karya Shakespeare. Sejak zaman dulu,
telah banyak teori yang diajukan untuk menjelaskan fenomena ini dan sebagian
teori kelihatannya sudah tidak relefan pada masa sekarang. Benjamin Franklin
berteori bahwa </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">“Misteri Cahaya Utara” itu disebabkan oleh konsentrasi
muatan listrik di daerah kutub yang didukung oleh salju dan uap air. Kristian
Birkeland juga berteori bahwa Auroral Elektron terjadi dari sinar yang
dipancarkan matahari, dan elektron tersebut dibimbing menuju kutub utara.
Aurora Borealis memang sering terjadi antara bulan Maret-April dan
Agustus-September-Oktober. Aurora Borealis adalah fonemana pancaran cahaya yang
terjadi di daerah utara atau kutub utara. Pada saat Aurora Borealis terjadi,
seakan-akan matahari akan terbit dari sebelah utara.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Namun
seiring dengan perkembangan zaman dan ilmu pengetahuan yang pesat pada zaman
global seperti sekarang ini, maka dilakukannya suatu penelitian ilmiah tentang
mitos Aurora ini.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pada tahun
1958 suatu regu peneliti yang dipimpin oleh James van Allen menemukan
sabuk-sabuk radiasi yang terdiri dari partikel-partikel bermuatan (kebanyakan
adalah elektron-elekton dan proton-proton) yang bergerak mengitari bumi dalam
lintasan yang berbentuk donat. Mereka menemukan sabuk-sabuk radiasi ini setelah
mengevaluasi data-data yang dikumpulkan oleh peralatan yang ada di Satelit
Explorer I. Partikel-partikel bermuatan yang terperangkap oleh medan magnetik
tak seragam bumi, mengitari garis-garis medan magnetik bumi dari kutub ke kutub
dengan lintasan spiral. Partikel-partikel ini terutam a berasal dari matahari
serta sebagian lain berasal dari bintang-bintang dan benda-benda langit
lainnya. Oleh karena itu, partikel ini dinamakan sinar-sinar kosmik. Kebanyakan
sinar-sinar kosmik dibelokkan oleh medan magnetik bumi dan tidak pernah
mencapai bumi. tapi beberapa sinar-sinar kosmik lolos dan terperangkap.
Sinar-sinar kosmik inilah yang menyusun sabuk-sabuk radiasi yang ditemukan oleh
regu peneliti di atas dan diberi nama sabuk-Sabuk van Allen. Ketika partikel
bermuatan ini berada di atmosfer bumi akn sering bertumbukan dengan atom-atom
lainnya, menyebabkan partikel-partikel ini memancarkan cahaya tampak yang
sekarang dikenal dengan nama aurora. Aurora terbagi berdasarkan wilayah dimana
aurora itu terlihat. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aurora yang ada di sebelah utara
dsikenal dengan nama Aurora Borealis. Nama borealis berasal dari bahasa Yunani
yang berarti Angin Utara. Hal ini disebabkan Aurora ini tampak kemerah-merahan
di ufuk utara seolah olah matahari akan terbit dari arah tersebut. Suku Inuit
atau orang Eskimo mempercayai bahwa hal tersebut karena para arwah sedang
bermain bola menggunakan kepala singa laut. Mereka juga percaya bahwa orang
yang sering menonton “pertandingan” itu akan menjadi gila. Aurora yang berada
di sebelah selatan disebut Aurora Australis karena aurora ini sering terlihat
di Benua Australia. Aurora ini sering terlihat berwarna kehijau-hijauan.
Fenomena ini terjadi pada lapisan ionosfer bumi akibat medan magnetik, dan
partikel yang dipancarkan matahari. Sumber energi utama dari aurora adalah
angin matahari yang mengalir melewati Bumi. Magnetosfer dan angin matahari
terdiri dari gas terionisasi yang menghantarkan listrik. Aurora yang terjadi
tanggal 28 Agustus dan 2 September 1859 mungkin adalah yang paling spektakuler
sepanjang sejarah. Aurora di Boston tanggal 2 September 1859 juga dimuat oleh
New York Times. Fenomena Aurora Borealis telah lama menarik perhatian para
Ilmuwan. Andres Celcius, antara rentang tahun 1716 sd. 1732 mengamati Aurora
Borealis dan menghasilkan sekitar 300 pengamatan yang dipublikasikannya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Celcius adalah seorang Professor
Astronomi yang namanya diabadikan sebagai satuan pengukur suhu. Penerima nobel
asal Belanda bernama Pieter Zeeman mempublikasikan laporan tentang Aurora
Borealis yang terlihat di Zonnemaire. Elias Loomis juga menerbitkan serangkaian
laporan mengenai Aurora di American Journal of Science. Aurora juga terjadi
pada Planet lain dalam tata surya, misalnya Planet Uranus dan Neptunus. Jupiter
dan Saturnus memiliki medan magnet yang lebih kuat dari Bumi dan memiliki sabuk
radiasi yang besar. Teleskop Huble digunakan untuk menangkap terjadinya Aurora
di planet lain. Tgl. 14 Agustus 2004, Pesawat Mars Express mendeteksi
terjadinya Aurora di planet Mars, para Ilmuwan mempelajari dengan memasukkan
data-data yang dihasilkan Mars Global Surveyor, dimana daerah emisi berhubungan
dengan suatu daerah yang memiliki medan magnet paling kuat, dan menunjukkan
bahwa asal-usul emisi cahaya adalah aliran elektron. Pada sebuah fenomena
Aurora, satelit menangkap gambar Aurora yang terlihat seperti “cincin api”.
Aurora-aurora jenis lain juga diamati dari luar angkasa, misalnya “Poleward
Busur”, tapi tampaknya masih perlu penelitian lebih lanjut mengenai fenomena
ini, mengingat fenomena ini sangat jarang akan terjadi. Aurora dan arus terkait
menghasilkan emisi radio sekitar 150 kHz, dikenal sebagai radiasi Auroral
Kilometric yang ditemukan pada tahun 1972 dan dapat diamati dari luar angkasa.
Masih banyak hal lain yang harus di teliti dan di pelajari menyangkut proses
yang terjadi pada Aurora<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <span style="font-style: italic;">sumber: http://rickymartinsinaga.blogspot.com/2013/02/fakta-dan-mitos-tentang-aurora.html</span></span></div>
<i></i><div style="left: -99999px; position: absolute;">
Aurora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
<div style="left: -99999px; position: absolute;">
Aurora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
<div style="left: -99999px; position: absolute;">
Aurora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
<div style="left: -99999px; position: absolute;">
urora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
<div style="left: -99999px; position: absolute;">
urora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
<div style="text-align: left;">
<b> </b></div>
<div style="left: -99999px; position: absolute;">
Aurora adalah fenomena
pancaran cahaya yang menyala-nyala pada lapisan ionosfer dari sebuah
planet akibat dari interaksi antara medan magnet dengan partikel
bermuatan yang dipancarkan oleh matahari. Di bumi aurora terdapat pada
daerah Kutub utara dan kutub selatan dimana medan magnetnya paling
besar.yaitu aurora borealis pada kutub utara dan aurora austrialis pada
selatan.
Aurora adalah fenomena pancaran cahaya yang menyala-nyala pada lapisan
ionosfer dari sebuah planet sebagai akibat adanya interaksi antara medan
magnetik yang dimiliki planet tersebut dengan partikel bermuatan yang
dipancarkan oleh matahari (angin matahari).<br /><br /> Make money by copying the best: <a href="http://bit.ly/best_tips">http://bit.ly/best_tips</a></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-35178916735862751872014-11-07T01:08:00.000-08:002014-11-07T01:08:52.200-08:00TUGAS1_BAHASA INDONESIA2<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nama
<span style="mso-tab-count: 2;"> </span>:Riyan Hardiyanto</span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NPM<span style="mso-tab-count: 2;"> </span> :26212502</span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelas<span style="mso-tab-count: 2;"> </span>:2EB03</span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mata
Kuliah <span style="mso-tab-count: 1;"> </span>:Bahasa Indonesia Softskill </span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
pembelajaran mata kuliah Bahasa Indonesia yang dipelajari oleh mahasiswa di
bangku perkuliahan yaitu bertujuan untuk mengasah kemampuan berbahasa dengan
baik terutama untuk menulis atau menghasilkan suatu karya ilmiah ataupun non
ilmiah, memerlukan beberapa tahapan-tahapan serta prosedur yang harus di
pelajari terlebih dahulu agar menciptakan suatu rangkaian bahasa yang baik dan
benar serta setiap mahasiswa diwajibkan untuk mengenal dan memahami hal-hal apa
saja yang diperlukan dalam proses penulisan.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Di dalam proses penulisan terdiri dari memahami fungsi
dan kedudukan bahasa Indonesia, ragam bahasa, ejaan, diksi, kalimat efektif,
alinea dan pengembangannya, perencanaan karangan ilmiah, kerangkan karangan,
kutipan serta daftar pustaka. Bagian-bagian tersebut ialah rangkaian penting
yang saling berkaitan dalam berbahasa Indonesia serta dalam<span style="mso-spacerun: yes;"> </span>proses penulisan.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Dimulai dari tahapan yang paling awal, terlebih dahulu
sebelum kita memperlajari bahasa Indonesia lebih dalam kita harus mengetahui
dan memahami <i style="mso-bidi-font-style: normal;">fungsi dan kedudukan bahasa.
</i>Dalam tahap ini mahasiswa diwajibkan untuk mengetahui tentang tujuan
kedudukan bahasa guna mengetahui arah dan tujuan penggunaan bahasa untuk
menghindari penyalahgunaan dari bahasa itu sendiri dan mengetahui seberapa
besar peranan bahasa untuk berkomunikasi dalam kehidupan sehari-hari.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kemudian dilangkah selanjutnya adalah <i style="mso-bidi-font-style: normal;">ragam bahasa, </i>dalam sebuah penulisan
diperlukan adanya ragam bahasa atau bisa disebut variasi bahasa / dialek untuk
menarik perhatian dari pembacanya. Selanjutnya ialah dengan mempelajari ejaan
terutama EYD ( Ejaan Yang Disempurnakan ) hal ini merupakan hal penting yang
tidak kalah penting untuk diperhatikan karena dalam penulisan terutama untuk
penulisan yang bersifat resmi dan formal kita harus memperhatikan EYD, EYD itu
sendiri mencakup penulisan dan penepatan kata depan, pemakaian huruf, penulisan
partikel serta tanda baca.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Tahap berikutnya adalah dengan mempelajari <i style="mso-bidi-font-style: normal;">diksi dan kalimat efektif</i>, dalam tahap
ini mahasiswa mempelajari bagaimana memilih kata yang tepat dan sesuai untuk
digunakan karena diksi sendiri ialah memiliki pengertian pemilihan kata yang
tepat dan sesuai. Dalam diksi penulis dituntut untuk memelih sebuah kata untuk
dapat menimbulkan gagasan yang sama pada pemikiran dan imajinasi pembaca. Dalam
hal ini diperhatikan juga dalam hal menggunkan lafal intonasi serta tekanan
dalam pemilihan kata. </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kalimat efektif,
kalimat efektif ini memilik cirri yaitu sebuah kalimat yang memiliki kata-kata
yang tidak di ulang-ulang serta kalimatnya memiliki kata yang efektif yang
bermaksud agar tidak ada kata atau kalimat yang sia-sia.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kemudian dilangkah berikutnya mahasiswa mempelajari tentang
<i style="mso-bidi-font-style: normal;">alinea dan pengembangannya. </i>Dalam
membuat alinea ini penulis harus mengembangkan topik-topik yang dibahasnya
dalam tulisannya tersebut, yang dikembangkannya seperti pola dan bentuk alinea
yang kemudian ditulis menjadi sebuah tulisan. Setelah mempelajari alines dan
pengembanganya, mahasiswa mempelajari tentang<span style="mso-spacerun: yes;">
</span><i style="mso-bidi-font-style: normal;">perencanaan karangan, </i>dalam
hal ini mahasiswa harus mempersiapkan untuk penulisannya dimulai dari bahan
materi yang akan ditulis, judul, tema dan sebagainya. Lalu mahasiswa membuat
sebuah kerangka karangan sebagai acuan struktur untuk penulisannya.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Tahap selanjutnya yang merupakan tahap terakhir dari
penulisan adalah bagaimana mahasiswa memahami <i style="mso-bidi-font-style: normal;">kutipan </i>dan mempelajari <i style="mso-bidi-font-style: normal;">daftar
pustaka. </i>Dalam aturan sebuah penulisan, penulis diharuskan untuk menuliskan
kembali sebuah kutipan yang dijadikannya sebagai sumber dari penulisannya
kedalam sebuah paragraph atau alinea yang berkaitan dengan tema dari penulisan
yang dibuatnya. </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Daftar pustaka juga
merupakan suatu unsur yang penting dalam sebuah penulisan, agar tulisan yang
dibuat oleh sang penulis dipercaya dan dibuat dari sumber-sumber yang
terpercaya penulis harus juga mengikut sertakan sumber-sumber<span style="mso-spacerun: yes;"> </span>penulisannya itu di akhir halaman dengan
memuat sumber-sumbernya yang dijadikan acuan dalam penulisannya.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Dari tahapan penulisan diatas dapat disimpulkan bahwa
semua materi yang telah dipelajari dalam mata kuliah Bahasa Indonesia merupakan
sebuah rangkaian atau proses dalam pembuatan penulisan guna mencapai dan
menciptakan sebuah tulisan yang baik bagi mahasiswa. Semua unsur-unsur diatas
merupakan sebuah proses yang saling keterkaitan agar bisa diciptakannya sebuah
tulisan yang baik dan benar. </span></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-63664389184826628432014-06-12T07:21:00.000-07:002014-06-12T07:21:21.987-07:00Penyelesaian Masalah Antara Pasien, Manager Rumah Sakit, dan Dokter<!--[if gte mso 9]><xml>
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Masalah, tentunya kita tidak akan pernah terlepas dari hal yang satu ini dan
kita tidak bisa terhindarkan dari hal tersebut. Tetapi dari masalah tersebut
pasti akan ada jalan keluar untuk penyelesaian nya, dan dalam kesempatan kali
ini saya akan membahas tentang penyelesaian masalah antar pasien, manager rumah
sakit dan dokter.</span></div>
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<a name='more'></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Permasalahan juga sering sekali
menghampiri disegala segi kehidupan individu maupun instansi, rumah sakit pun
tak luput dari hal ini. Sudah banyak contoh dan permasalahan yang terjadi
dibanyak rumah sakit di Indonesia. Contohnya adalah seperti seorang </span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokter dan
RSPI (Rumah Sakit Pondok Indah) , melalui kuasa hukum masing-masing, saling
menyerang dan adu argumen di hadapan majelis hakim PN Jaksel yang dipimpin oleh
Johanes Suhadi. Pada intinya, yang menjadi masalah kedua
pihak adalah mengenai pihak yang paling bertanggung jawab terhadap
pasien. </span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pasiennya itu bernama Sita Dewati
yang mengalami tumor ovarium. Rumah sakit dalam hal ini dokter yang
memeriksanya itu menyatakan tumor yang diderita oleh pasien termasuk tumor
jinak. Akan tetapi </span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">belakangan, diagnosa laboratoium di Singapura atas
rujukan RS Medistra terhadap sampel yang sama memperlihatkan hasil yang
bertolak belakang. Dari hasil diagnosa laboratorium di Singapura, disimpulkan
terdapat tumor ganas di diri pasien tersebut, begitu tertulis dalam gugatan. </span></div>
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Ketika setelah dilakukan operasi tumor, di kemudian hari pasien tersebut
divonis mengidap kanker liver stadium 4. RSPI tidak melaksanakan perawatan
terhadap pasien berdasarkan standar pelayanan medis dengan mengutamakan
penyembuhan dan pemulihan pasien dan akhirnya pasien itu meninggal dunia.
Menurut Said Damanik, kuasa hukum Ichramsjah, menegaskan bahwa tanggung jawab
terhadap diri pasien adalah sepenuhnya dibebankan kepada pihak rumah sakit.
Setiap tindakan kepada pasien seperti, pemeriksaan, pengawasan, rekam medik,
administrasi, hingga perawatan pasien menjadi tanggung jawab rumah sakit. Said
beralasan bahwa ketika menangani pasien, dokter hanya menjalankan tugas dan
kewajiban yang diberikan oleh rumah sakit. Sementara Mohamad Zaky Achtar, kuasa
hukum RSPI, berpendapat lain. Seperti terurai dalam berkas jawaban, Zaky
menyatakan bahwa seharusnya Ichramsjah yang bertanggung jawab terhadap pasien.
Hal tersebut semakin dipertegas dengan Pasal 3 Kode Etik Kedokteran
Indonesia yang menyebutkan bahwa seorang dokter haruslah independen, dan
tidak boleh dipengaruhi oleh pihak manapun dalam memberikan pendapat atau
nasihat kepada pasiennya.</span></div>
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Di kasus ini terlihat ada 2 kesalahan pada tim Dokter dan RSPI terhadap
pasiennya yaitu hasil diagnosa yang berbeda / tidak sesuai dengan keadaan
pasien sehingga memicu penyakit yang semakin memburuk, tidak terkoordinasinya
tindakan di antara sesama anggota tim yang mengakibatkan pasien mengalami sakit
yang berlarut-larut. Pasien dalam hal ini harus teliti terhadap hasil pemeriksaan
dari dokter dan bila terdapat kejanggalan harus langsung melaporkannya kepada
pihak dokternya / rumah sakit/ bisa juga langsung melaporkan kepada pihak yang
wajib disertai bukti yang jelas. Akan tetapi, bila dokter yang menangani
pasiennya dengan tidak sesuai dengan peraturan rumah sakitnya maka pihak rumah
sakit tersebut dapat melakukan pemecatan terhadapnya. Tetapi, harus diusut
sampai tuntas terlebih dahulu, dimulai dari bukti dan fakta yang berada di
lapangan. Dokter yang menangani pasien pun harus benar-benar menjalankan
profesinya sesuai dengan kode etik IDI (Ikatan Dokter Indonesi) sehingga jelas
apa yang terjadi, tetapi dalam kasus di atas menurut saya seharusnya pihak RSPI
dan dokter harus bekerja sama dengan baik sehingga terjadi keseimbangan dan
keselarasan yang baik dalam pekerjaannya masing-masing. </span></div>
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Saran yang lain adalah di perlukan konsep manajemen yang baik dan tata
kelola yang baik, setiap dokter yang berprofesi di rumah sakit harus melalui
suatu proses kredensial dan diberikan privileges dalam melakukan pekerjaan
profesinya. Lalu sebelum mulai berprofesi harus membuat suatu perjanjian dalam
penyelenggaraan profesinya, disebut perjanjian pemberian pelayanan profesional.
Manager Rumah sakit sebagai institusi dimana dokter tersebut berprofesi harus
juga mempunyai peraturan dan regulasi , dan pedoman perilaku profesional medis,
danrumah sakit. Jadi dalam dokumen-dokumen tersebut sebenarnya sudah tercantum
yang mana menjadi tanggung jawab dokter dan rumah sakit. Setiap rumah sakit, ada
sistem dalam menjalankan operasional pelayanannya. Sehingga bila terjadi
masalah harus di teliti bagaimana dengan sistemnya berjalan atau tidak. Rumah
sakit yang baik tentunya mempunyai sistem manajemen risiko yang baik, tujuannya
untuk menjaga agar pasien, dokter, dan karyawannya dapat terhindar dari hal-hal
yang tidak diinginkan bila terjadi. Perlu penerapan tata kelola klinik dan
korporat yang baik. Maka, Semua staf rumah sakit harus memahami visi dan misi
pengembangan RS serta kebijakan operasional pimpinan. Seharusnya masing-masing
profesi yang bekerja di rumah sakit sebaiknya mengetahui bagaimana suatu fungsi
manajemen yang baik agar dapat menjalankan profesinya tersebut sekaligus
menjaga jalannya fungsi rumah sakit yang baik dan benar. Sehingga tidak terjadi
hal-hal yang menyebabkan pasien dirugikan, rumah sakit yang tidak menjalankan
aturan dengan benar, dan dokter yang tidak melakukan pekerjaan sesuai dengan
profesinya. </span></div>
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<span style="font-size: x-small;"><i><span style="font-family: "Times New Roman","serif"; line-height: 150%;">Sumber
: http://www.hukumonline.com/berita/baca/hol16449/pasien-tanggung-jawab-dokter-atau-rumah-sakit</span><span style="font-family: "Times New Roman","serif"; line-height: 150%;"></span></i></span></div>
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Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-222257997742675062014-06-12T07:18:00.004-07:002014-06-12T07:34:30.052-07:00Merk Kolektif<!--[if !mso]>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://www.blogger.com/blogger.g?blogID=7030768291124533463" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a></div>
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> Merek Kolektif (1)</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> adalah merek yang digunakan pada barang atau jasa dengan
karakteristik yang sama yang diperdagangkan oleh beberapa orang atau badan
hukum secara bersama-sama untuk membedakan dengan barang atau jasa sejenis
lainnya. (<i>Pasal 1 Angka 4 UU Nomor 19 Tahun 1992 Tentang Merek)</i>. <b>Merek
Kolektif (2)</b> adalah Merek yang digunakan pada barang dan/atau jasa dengan
karakteristik yang sama yang diperdagangkan oleh beberapa orang atau badan
hukum secara bersama-sama untuk membedakan dengan barang dan/atau jasa sejenis
lainnya. (<i>Pasal 1 Angka 1 UU Nomor 15 Tahun 2001 Tentang Merek</i>).</span><br />
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Merk
kolektif ini biasanya digunakan untuk barang-barang yang di produksi meniru barang
aslinya atau bisa dikatakan juga mengikuti merk yang sudah ada dan terkenal
dimasyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;"> Sebelumnya saya akan membahas sedikit tentan pengertian Merk
didalam tulisan saya kali ini. Hak merek adalah suatu hak ekslusif yang
diberikan negara kepada pemilik Merek yang terdaftar dalam Daftar Umum Merek
untuk jangka waktu tertentu dengan menggunakan sendiri Merek tersebut atau
memberikan ijin kepada pihak lain untuk menggunakannya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;"> Berdasarkan Undang-Undang Nomor 15
Tahun 2001 Tentang Merek : Merek adalah tanda yang berupa gambar, nama, kata,
huruf- huruf, angka- angka, susunan warna, atau kombinasi dari unsur- unsur
tersebut yang memiliki daya pembeda dan digunakan dalam kegiatan perdagangan
barang atau jasa.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;"><br />
Merek di bedakan atas :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">1. <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Merek Dagang: merek digunakan
pada barang yang diperdagangkan oleh seseorang/beberapa orang/badan hukum untuk
membedakan dengan barang sejenis.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2. <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Merek Jasa: merek digunakan
pada jasa yang diperdagangkan oleh seseorang/beberapa orang/badan hukun untuk membedakan
dengan jasa sejenis.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">3. <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Merek Kolektif: merek digunakan
pada barang/jasa dengan karakteristik yang sama yang diperdagangkan oleh
beberapa orang/badan hukum secara bersama-sama untuk membedakan dengan
barang/jasa sejenis.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Menurut Imam Sjahputra, fungsi merek adalah sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">1. <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Sebagai tanda pembeda
(pengenal);</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2. <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Melindungi masyarakat konsumen
;</span> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">3. Menjaga dan mengamankan
kepentingan produsen;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">4. Memberi gengsi karena reputasi;</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">5. Jaminan kualitas. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> Merek
merupakan nama, istilah , tanda, symbol. Lambing, desain, warna, gerak atau
kombinasi atribut-atribut produk lainnya yang diharapkan dapat memberikan
identitas dan diferensiasi terhadap produk pesaing. Pada dasarnya suatu merek
juga merupakan janji penjual untuk secara konsisten menyampaikan serangkaian
ciri-ciri , manfaat dan jasa tertentu kepada para pembeli. Merek yang baik juga
menyampaikan jaminan tambahan berupa jaminan kualitas. Merek sendiri digunakan
untuk beberapa tujuan yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: normal; mso-add-space: auto; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">1.
Sebagai identitas, yang bermanfaat dalam diferensiasi atau membedakan produk
suatu perusahaan dengan produk perusahaan saingannya. Ini akan memudahkan
konsumen untuk mengenalinya saat berbelanja dan saat melakukan pembelian ulang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: normal; mso-add-space: auto; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2.
Alat promosi, yaitu sebagai daya tarik produk.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: normal; mso-add-space: auto; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">3.
Untuk membina citra yaitu dengan memberikan keyakinan, jaminan kualitas, serta
prestise tertentu kepada konsumen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: normal; mso-add-space: auto; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">4.
Untuk mengendalikan pasar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="background: white; mso-background-themecolor: background1; mso-line-height-alt: 13.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Merek juga dapat diklasifikasikan
menurut bentuk dan wujudnya. Berikut ini adalah jenis merek menurut bentuk dan
wujudnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; mso-background-themecolor: background1; mso-line-height-alt: 13.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">1. Merek lukisan (bell mark)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; mso-background-themecolor: background1; mso-line-height-alt: 13.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2. Merek kata (word mark)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; mso-background-themecolor: background1; mso-line-height-alt: 13.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">3. Merek bentuk (form mark)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; mso-background-themecolor: background1; mso-line-height-alt: 13.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">4. Merek bunyi-bunyian (klank mark)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; mso-background-themecolor: background1; mso-line-height-alt: 13.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">5. Merek judul (title mark)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> Merek
memegang peranan penting dalam pemasaran. Ada perbedaan yang cukup besar antara
produk dan merek (Aaker, 1996). Produk hanyalah sesuatu yang dihasilkan pabrik.
Sedangkan merek merupakan sesuatu yang dibeli konsumen. Bila produk bisa dengan
mudah ditiru pesaing maka merek selalu memiliki keunikan yang relative sukar
untuk dijiplak. Merek berkaitan erat dengan persepsi, sehingga persaingan yang
terjadi antara perusahaan adalah pertarungan persepsi dan bukan pertarungan
produk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Contoh produk yang memiliki kesamaan kata dan kesamaan
bentuk adalah sebagai berikut:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">1. Coca cola dengan Big cola, produk ini memiliki kemasan
dan nama produk yang hampir sama</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2. Mizone dengan Vitazone, vitazone
memiliki kesamaan kemasan dan nama produk dengan mizone</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 0in 0in 0in;"><br /></td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0in 0in 0in 0in;"><br /></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">3. Rexona dengan Roxana, roxana meniru merek produk rexona</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">4. Adidas dengan Adadis, adadis meniru nama merek dan logo
adidas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">5. PSP dengan Yinlips, Yinlips meniru produk PSP</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">6. Puma dengan Numa, Numa meniru produk Puma</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">7. Play Station dengan Poly Station, Poly Station meniru
produk Play Station</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">8. Oreo dengan Oriorio, Oriorio meniru produk Oreo</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">9. Larutan Cap Badak dengan Larutan Cap Kaki Tiga, larutan
cap kaki tiga memiliki kesamaan kemasan dengan larutan cap badak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">10. Blackberry dengan Blueberry, Blueberry memiliki kesamaan
nama produk dengan Blackberry</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">11. Nike dengan Nkie, Nkie meniru produk Nike</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">12. Lacoste dengan Lokasta, Lokasta meniru produk Lacoste</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">13. Nokia dengan Nokla, Nokla meniru produk Nokia</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">14. Pizza Hut dengan Pizza Huh, Pizza Huh meniru brand Pizza
hut</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><u><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Analisis Merek Produk yang Ditiru</span></u></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> Banyak contoh
produk yang dapat kita lihat diatas yang memiliki kemasan dan nama yang tidak
jauh berbeda. Produk ini banyak merugikan konsumen karena belum tentu kualitas
yang ditawarkannya sama atau setara dengan produk yang telah sukses tersebut.
Peniruan dilakukan karena tidak perlu mengeluarkan uang banyak untuk
mempromosikan produknya karena produk yang dia jual memiliki kesamaan merek dan
kemasan dengan merek terkenal. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"> Bisa kita lihat
salahsatu contoh yang memiliki kesamaan nama merek yaitu Oreo dengan Oriorio,
disamping memiliki kesamaan nama merek Oriorio membuat kemasan yang tidak jauh
berbeda dengan produk Oreo. Oreo adalah jenis makanan/biskuit yang sudah tidak
asing lagi ditelinga kita semua, sudah bertahun-tahun Oreo menjual produknya
dan laris dipasaran. Keuntunang demi keuntungan sangat banyak diterima oleh
perusahaan. Dengan produk yang sangat laris ada perusahaan lain yang ingin
meraih keuntungan dengan menjual produk yang hampir sama yatiu produk Oriorio.
Oriorio tidak perlu repot-repot mempromosikan produknya secara besar-besaran,
karena dia sudah tertolong oleh produk yang ditiru yaitu Oreo karena
banyak konsumen yang keliru memilih Oriorio karena kemasannya sama. Meski
Oriorio meniru produk Oreo tapi konsumen produk Oreo masih memilih produk oreo
karena pengalaman, kualitas produk, dan image Oreo sudah baik dimata konsumen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Ada beberapa hal yang penjiplakan merek dilakukan yaitu:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">1. Produk mudah dipasarkan, karena tertolong oleh produk
yang ditiru.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2. Biaya promosi lebih murah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">3. Tidak perlu memikirkan disain produk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">4. Tidak perlu mengurus nomor pendaftaran ke Dirjen HKI . </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="right" class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: #4f6228; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent3; mso-themeshade: 128;">Sumber: </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://id.shvoong.com/business-management/2129780-definisi-dan-pengertian-merek/#ixzz2R7ckdejT"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://id.shvoong.com/business-management/2129780-definisi-dan-pengertian-merek/#ixzz2R7ckdejT</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 0in .25in 40.5pt 49.5pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://www.investasionline.net/perlindungan-hak-atas-kekayaan-intelektual-141.html"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://www.investasionline.net/perlindungan-hak-atas-kekayaan-intelektual-141.html</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 0in .25in 40.5pt 49.5pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://www.sittirasuna.com/2012/02/cap-badak-vs-cap-kaki-tiga.html"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://www.sittirasuna.com/2012/02/cap-badak-vs-cap-kaki-tiga.html</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 0in .25in 40.5pt 49.5pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://www.clubdarwin.net/seccion/negocios/coca-cola-tendria-que-indemnizar-big-cola-con-us-24-millones"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://www.clubdarwin.net/seccion/negocios/coca-cola-tendria-que-indemnizar-big-cola-con-us-24-millones</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://seu-nerd.blogspot.com/2010/06/falsificacoes-fail.html"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://seu-nerd.blogspot.com/2010/06/falsificacoes-fail.html</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://www.businessinsider.com/hilariously-bad-chinese-knock-offs-of-famous-american-and-european-brands-2012-8?op=1"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://www.businessinsider.com/hilariously-bad-chinese-knock-offs-of-famous-american-and-european-brands-2012-8?op=1</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="background: white; line-height: normal; mso-background-themecolor: background1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 0in .25in 40.5pt 49.5pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: #244061; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent1; mso-themeshade: 128;"><a href="http://portuguese.alibaba.com/product-tp/sian-oriorio-biscuit-chocolate-125862978.html"><span style="color: #244061; mso-themecolor: accent1; mso-themeshade: 128;">http://portuguese.alibaba.com/product-tp/sian-oriorio-biscuit-chocolate-125862978.html</span></a></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right; text-indent: .5in;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<br /></div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-4794922463694376902014-05-10T23:54:00.002-07:002014-05-10T23:54:28.134-07:00Seberapa Pentingnya CSR (Corporate Social Responsibility) bagi Perusahaan ???<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><a href="http://hidayatisri.blogspot.com/2014/05/pentingnya-csr-bagi-perusahaan.html"><span style="color: windowtext; text-decoration: none; text-underline: none;"></span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian
Corporate Social Responsibility (CSR)</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut
Kotler dan Nancy (2005) Corporate Social Responsibility (CSR) didefinisikan
sebagai komitmen perusahaan untuk meningkatkan kesejahteraan komunitas melalui
praktik bisnis yang baik dan mengkontribusikan sebagian sumber daya perusahaan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut CSR
Forum (Wibisono, 2007) Corporate Social Responsibility (CSR) didefinisikan
sebagai bisnis yang dilakukan secara transparan dan terbuka serta berdasarkan
pada nilai-nilai moral dan menjunjung tinggi rasa hormat kepada karyawan,
komunitas dan lingkungan.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Corporate
Social Responsibilit(CSR) adalah suatu tindakan atau konsep yang dilakukan oleh
perusahaan (sesuai kemampuan perusahaan tersebut) sebagai bentuk tanggungjawab
mereka terhadap sosial/lingkungan sekitar dimana perusahaan itu berada. Contoh
bentuk tanggungjawab itu bermacam-macam, mulai dari melakukan kegiatan yang
dapat meningkatkan kesejahteraan masyarakat dan perbaikan lingkungan, pemberian
beasiswa untuk anak tidak mampu, pemberian dana untuk pemeliharaan fasilitas
umum, sumbangan untuk desa/fasilitas masyarakat yang bersifat sosial dan
berguna untuk masyarakat banyak, khususnya masyarakat yang berada di sekitar
perusahaan tersebut berada.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; vertical-align: baseline;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Program
Corporate Social Responsibility (<i>CSR</i>) merupakan investasi jangka panjang
yang berguna untuk meminimalisasi risiko sosial, serta berfungsi sebagai sarana
meningkatkan citra perusahaan di mata publik. Salah satu implementasi
program <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">CSR</span> adalah dengan pengembangan atau pemberdayaan
masyarakat (Community Development). Program CSR merupakan investasi bagi
perusahaan demi pertumbuhan dan keberlanjutan (sustainability) perusahaan dan
bukan lagi dilihat sebagai sarana biaya (cost centre) melainkan sebagai sarana
meraih keuntungan (profit centre). Program CSR merupakan komitmen perusahaan
untuk mendukung terciptanya pembangunan berkelanjutan (sustainable
development). Disisi lain masyarakat mempertanyakan apakah perusahaan yang
berorientasi pada usaha memaksimalisasi keuntungan-keuntungan ekonomis memiliki
komitmen moral untuk mendistribusi keuntungan-keuntungannya membangun
masyarakat lokal, karena seiring waktu masyarakat tak sekedar menuntut
perusahaan untuk menyediakan barang dan jasa yang diperlukan, melainkan juga
menuntut untuk bertanggung jawab sosial.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerapan
program CSR merupakan salah satu bentuk implementasi dari konsep tata kelola
perusahaan yang baik (Good Coporate Governance). Diperlukan tata kelola
perusahaan yang baik (Good Corporate Governance) agar perilaku pelaku bisnis
mempunyai arahan yang bisa dirujuk dengan mengatur hubungan seluruh kepentingan
pemangku kepentingan (stakeholders) yang dapat dipenuhi secara proporsional,
mencegah kesalahan-kesalahan signifikan dalam strategi korporasi dan memastikan
kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Istilah CSR (Corporate Social
Responsibility) mulai digunakan sejak tahun 1970a</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> dan di Indonesia istilah CSR baru
digunakan sejak tahun 1990-an. Sebagian besar perusahaan di Indonesia
menjalankan CSR melalui kerjasama dengan mitra lain, seperti LSM, perguruan
tinggi atau lembaga konsultan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><br />
Dimana pengertian dari CSR (Corporate Social Responsibility) dapat
didefenisikan sebagai Kepedulian perusahaan yang menyisihkan sebagian
keuntungannya (profit) bagi kepentingan pembangunan manusia (people) dan
lingkungan (planet) secara berkelanjutan berdasarkan prosedur (procedure) yang
tepat dan profesional.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Undang-undang tentang CSR di
Indonesia diatur dalam UU PT No.40 Tahun 2007 yang menyebutkan bahwa PT yang
menjalankan usaha di bidang dan/atau bersangkutan dengan sumber daya alam wajib
menjalankan tanggung jawab sosial dan lingkungan (Pasal 74 ayat 1). UU No.25
Tahun 2007 tentang Penanaman Modal. Pasal 15 (b) menyatakan bahwa ”Setiap
penanam modal berkewajiban melaksanakan tanggung jawab sosial perusahaan.”
Selajutnya lebih terperinci adalah UU No.19 Tahun 2003 tentang BUMN. UU ini
kemudiaan dijabarkan lebih jauh oleh Peraturan Menteri Negara BUMN No.4 Tahun
2007 yang mengatur mulai dari besaran dana hingga tatacara pelaksanaan CSR. <br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Permasalahan yang dihadapi oleh CSR</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Program
CSR belum tersosialisasikan dengan baik di masyarakat.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Masih
terjadi perbedaan pandangan antara departemen hukum dan HAM dengan
departemen perindustrian mengenai CSR dikalangan perusahaan dan Industri.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Belum
adanya aturan yang jelas dalam pelaksanaan CSR dikalangan perusahaan.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Manfaat CSR bagi perusahaan</span></b></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: -23.25pt;">
<b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">1.</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meningkatkan
Citra Perusahaan</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Dengan melakukan kegiatan CSR, konsumen dapat lebih mengenal perusahaan sebagai
perusahaan yang selalu melakukan kegiatan yang baik bagi masyarakat</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -23.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-background-themecolor: background1; text-align: justify; text-indent: -23.25pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperkuat
“Brand” Perusahaan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Melalui kegiatan memberikan product knowledge kepada konsumen dengan
cara membagikan produk secara gratis, dapat menimbulkan kesadaran konsumen akan
keberadaan produk perusahaan sehingga dapat meningkatkan posisi brand
perusahaan</span></div>
<div class="MsoNormalCxSpMiddle" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -23.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-background-themecolor: background1; text-align: justify; text-indent: -23.25pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">3.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengembangkan
Kerja Sama dengan Para Pemangku Kepentingan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Dalam melaksanakan kegiatan CSR, perusahaan tentunya tidak mampu mengerjakan
sendiri, jadi harus dibantu dengan para pemangku kepentingan, seperti
pemerintah daerah, masyarakat, dan universitas lokal. Maka perusahaan dapat
membuka relasi yang baik dengan para pemangku kepentingan tersebut.</span></div>
<div class="MsoNormalCxSpMiddle" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -23.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-background-themecolor: background1; text-align: justify; text-indent: -23.25pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">4.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membedakan
Perusahaan dengan Pesaingnya</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Jika CSR dilakukan sendiri oleh perusahaan, perusahaan mempunyai kesempatan
menonjolkan keunggulan komparatifnya sehingga dapat membedakannya dengan
pesaing yangmenawarkan produk atau jasa yang sama.</span></div>
<div class="MsoNormalCxSpMiddle" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -23.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-background-themecolor: background1; text-align: justify; text-indent: -23.25pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">5.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menghasilkan
Inovasi dan Pembelajaran untuk Meningkatkan Pengaruh Perusahaan<br />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memilih
kegiatan CSR yang sesuai dengan kegiatan utama perusahaan memerlukan
kreativitas. Merencanakan CSR secara konsisten dan berkala dapat memicu inovasi
dalam perusahaan yang pada akhirnya dapat meningkatkan peran dan posisi
perusahaan dalam bisnis global.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-background-themecolor: background1; text-align: justify; text-indent: -23.25pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">6.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuka
Akses untuk Investasi dan Pembiayaan bagi Perusahaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -23.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><br />
Para investor saat ini sudah mempunyai kesadaran akan pentingnya
berinvestasi pada perusahaan yang telah melakukan CSR. Demikian juga penyedia dana,
seperti perbankan, lebih memprioritaskan pemberian bantuan dana pada perusahaan
yang melakukan CSR.</span></div>
<div class="MsoNormalCxSpMiddle" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -23.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-background-themecolor: background1; text-align: justify; text-indent: -23.25pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">7.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Comic Sans MS"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meningkatkan Harga
Saham</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Pada akhirnya jika perusahaan rutin melakukan CSR yang sesuai
dengan bisnis utamanya dan melakukannya dengan konsisten dan rutin,
masyarakat bisnis (investor, kreditur,dll), pemerintah, akademisi,
maupun konsumen akan makin mengenal perusahaan. Maka permintaan terhadap saham
perusahaan akan naik dan otomatis harga saham perusahaan juga akan meningkat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Sumber : </span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 3.0pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://id.wikipedia.org/wiki/Tanggung_jawab_sosial_perusahaan</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">http://markusadam201131246.student.esaunggul.ac.id/fungsi-corporate-social-responsbility-csr-rumah-sakit-dampaknya-pada-masyarakat/</span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 3.0pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://kelompok003.wordpress.com/2012/10/16/menjalankan-tanggung-jawab-sosial-terhadap-konsumen-dan-lingkunganya-dalam-sebuah-wirausahaperusahaan-besarkecil/"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://kelompok003.wordpress.com/2012/10/16/menjalankan-tanggung-jawab-sosial-terhadap-konsumen-dan-lingkunganya-dalam-sebuah-wirausahaperusahaan-besarkecil/</span></a></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><a href="http://matamahasiswa.blogspot.com/2012/11/pentingnya-program-tanggung-jawab.html"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://matamahasiswa.blogspot.com/2012/11/pentingnya-program-tanggung-jawab.html</span></a></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">http://ramadhanaga.blogspot.com/2013/10/pengertian-csr-manfaat-bagi-masyarakat.html</span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 3.0pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://ekonomi.kompasiana.com/bisnis/2010/01/25/implementasi-tanggung-jawab-sosial-perusahaan-di-indonesia/"><span style="color: windowtext; text-decoration: none; text-underline: none;">http://ekonomi.kompasiana.com/bisnis/2010/01/25/implementasi-tanggung-jawab-sosial-perusahaan-di-indonesia/</span></a></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sinarharapan.co.id
</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
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<br /></div>
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Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-1245272226421266902014-05-03T08:33:00.001-07:002014-05-03T08:33:27.530-07:00PENGGUNAAN HAK CIPTA YANG BAIK<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hak
cipta adalah hak eksklusif Pencipta atau Pemegang Hak Cipta untuk mengatur
penggunaan hasil penuangan gagasan atau informasi tertentu. Pada dasarnya, hak
cipta merupakan "hak untuk menyalin suatu ciptaan". Hak cipta dapat
juga memungkinkan pemegang hak tersebut untuk membatasi penggandaan tidak sah
atas suatu ciptaan. Pada umumnya pula, hak cipta memiliki masa berlaku tertentu
yang terbatas.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Hak cipta merupakan salah satu jenis </span><span style="font-family: "Times New Roman","serif";"><a href="http://id.wikipedia.org/wiki/Hak_kekayaan_intelektual" title="Hak kekayaan intelektual"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">hak kekayaan intelektual</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">, namun hak cipta berbeda secara
mencolok dari </span><span style="font-family: "Times New Roman","serif";"><a href="http://id.wikipedia.org/wiki/Hak_kekayaan_intelektual" title="Hak kekayaan intelektual"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">hak kekayaan intelektual</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> lainnya (seperti </span><span style="font-family: "Times New Roman","serif";"><a href="http://id.wikipedia.org/wiki/Paten" title="Paten"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">paten</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">, yang memberikan hak </span><span style="font-family: "Times New Roman","serif";"><a href="http://id.wikipedia.org/wiki/Monopoli" title="Monopoli"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">monopoli</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> atas penggunaan </span><span style="font-family: "Times New Roman","serif";"><a href="http://id.wikipedia.org/wiki/Invensi" title="Invensi"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">invensi</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">), karena hak cipta bukan merupakan
hak monopoli untuk melakukan sesuatu, melainkan hak untuk mencegah orang lain
yang melakukannya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Pendapat saya tentang pengambilan suatu hak cipta tanpa meminta izin/ tanpa
pemberitahuan kepada pemiliknya itu merupakan suatu hal yang bisa di sebut
mencuri karena tidak memiliki izin sang pemilik. Hal merugikan sang pemilik hak
cipta<span style="mso-spacerun: yes;"> </span>karena perilaku tersebut sudah
melanggar dari aturan dari undang-undang yang mengatur hak cipta dan tidak
menghargai/ dianggap telah mencuri karya cipta yang dihasilkan orang tersebut.
Di indonesia terdapat banyak kasus pelanggaran hak cipta, salah satunya adalah
fotokopi buku yang dibuku, pembajakan karya music, film dan banyak lagi dimana
hal tersebut sudah ada hak ciptanya dan terdapat hukuman yang tertulis disana.
Tapi masih saja ada <span style="mso-spacerun: yes;"> </span>oknum pelaku yang
melalukan hal tersebut (pembajakan) dan masih saja ada orang yang menyadari
bahwa ia sedang menggunakan atau membeli barang bajakan. Jika kegiatan
pembajakan ini tetap dilakukan dan tidak ada penangan yang tegas oleh pihak
yang berwajib maka bisa saja menimbulkan kerugian yang banyak serta membuat
para pencipta barang dan yang lain nya enggan lagi untuk berproduksi karena
barang yang ia ciptakan selalu menjadi objek pembajakan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Jika sebagian dari kita ingin menggunakan karya orang lain dan pemilik tersebut telah mempunyai hak cipta yang telah terdaftar, maka sebaiknya kita harus membayarkan sejumlah royalti kepada pemilik karya tersebut. Agar pencipta karya tersebut tidak merasa dirugikan dan kita yang menikmati karya nya bisa nyaman tanpa takut akan di kenakan sanksi pidana karena pelanggaran hak cipta.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dibawah ini adalah Undang-undang yang mengatur tentang HAK CIPTA beserta sanksi yang di berikan kepada pelaku pelanggaran:</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 19 TAHUN 2002</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.25pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KETENTUAN PIDANA</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.25pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pasal 72</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(1) Barangsiapa dengan sengaja dan tanpa hak melakukan perbuatan
sebagaimana dimaksud dalam Pasal 2 ayat (1) atau Pasal 49 ayat (1) dan ayat (2)
dipidana dengan pidana penjara masing-masing paling singkat 1 (satu) bulan
dan/atau denda paling sedikit Rp 1.000.000,00 (satu juta rupiah), atau pidana
penjara paling lama 7 (tujuh) tahun dan/ atau denda paling banyak Rp
5.000.000.000,00 (lima miliar rupiah).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(2) Barangsiapa dengan sengaja menyiarkan, memamerkan, mengedarkan,
atau menjual kepada umum suatu Ciptaan atau barang hasil pelanggaran Hak Cipta
atau Hak Terkait sebagaimana dimaksud pada ayat (1) dipidana dengan pidana
penjara paling lama 5 (lima) tahun dan/ atau denda paling banyak Rp
500.000.000,00 (lima ratus juta rupiah).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Dari pasal tersebut sudah jelas bahwa yang melanggar itu akan dikenakan
denda pidana. Tetapi di negara kita ini sulit dihilangkan atau dikurangi dengan
yang namanya pelanggaran hak cipta, karena hal ini sudah mendarah daging dan
sudah banyak yang melakukannya. Untuk itu, kita perlu meninggalkan hal yang
menyangkut dari pelanggaran hak cipta dan kita harus berlatih kreatifitas agar
karya yang akan kita buat tidak ada yang sama atau plagiat.</span></div>
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<br /></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.0pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber : </span></i></div>
<div align="right" class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 6pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;"><a href="http://masterbiznet.com/catatan-hak-cipta"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://masterbiznet.com/catatan-hak-cipta</span></a></span></i><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;"> </span></i></div>
<div align="right" class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 150%; margin-bottom: 6pt; text-align: right;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;"> </span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;"><a href="http://id.wikipedia.org/wiki/Hak_cipta"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://id.wikipedia.org/wiki/Hak_cipta</span></a></span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.0pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;"><a href="http://masterbiznet.com/catatan-hak-cipta"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"><br /></span></a></span></i><cite><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">siyanki.ui.ac.id/sites/default/files/UU_HC_19.pdf</span></cite><i style="mso-bidi-font-style: normal;"><span style="font-size: 10.0pt; line-height: 150%;"></span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-16246020380255117572014-04-12T06:57:00.000-07:002014-04-12T06:57:02.009-07:00PERKEMBANGAN HAKI DALAM INDUSTRI KREATIF <!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hak Atas Kekayaan Intelektual
merupakan hak privat (private rights) yang artinya siapapun bebas untuk
mengajukan atau mendaftarkan karya intelektualnya. Hak Atas Kekayaan
Intelektual tidak lain sebagai bentuk penghargaan negara atas suatu hasil karya
dan sebagai pendorong agar dapat lebih lanjut lagi mengembangkannya. Dengan
adanya pencatatan atas HAKI maka kemungkinan dihasilkannya teknologi atau karya
lainnya yang sama dapat dihindari.<span style="mso-spacerun: yes;">
</span>HAKI diharapkan dapat dimanfaatkan oleh masyarakat dengan maksimal untuk
keperluan hidupnya atau mengembangkannya lebih lanjut untuk membei nilai lebih
lagi atas penemuan tersebut.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pada awal
tahun 1990, di Indonesia, HAKI (Hak Atas Kekayaan Intelektual) itu tidak
populer. HAKI mulai populer memasuki tahun 2000 sampai dengan sekarang.
Perubahan undang-undang perjalanan perundang-undangan HAKI di Indonesia sebagai
berikut : UU No 6 Tahun 1982<span style="mso-spacerun: yes;">
</span>diperbaharui menjadi UU No 7 Tahun 1987 kemudian menjadi UU No 12 Tahun
1992 dan terakhir Terakhir, UU tersebut diperbarui menjadi UU No 19 Tahun 2002
tentang Hak Kekayan Intelektual yang disahkan pada 29 Juli 2002 ternyata
diberlakukan untuk 12 bulan kemudian, yaitu 19 Juli 2003, inilah kemudian
menjadi landasan diberlakukannya UU HAKI di Indonesia. Bagi Indonesia,
pengembangan sistem HAKI telah diarahkan untuk menjadi pagar, penuntun dan
sekaligus rambu bagi aktivitas industri dan lalu lintas perdagangan. Dalam
skala ekonomi makro, HAKI dirancang untuk memberi energi dan motivasi kepada
masyarakat untuk lebih mampu menggerakkan seluruh potensi ekonomi yang
dimiliki.<br />
Ketika menghadapi badai krisis ekonomi,
HAKI terbukti dapat menjadi salah satu payung pelindung bagi para tenaga kerja
yang memang benar-benar kreatif dan inovatif. Lebih dari itu, HAKI sesungguhnya
dapat diberdayakan untuk mengurangi kadar ketergantungan ekonomi pada luar
negeri. Produk-produk industri kreatif di Indonesia rawan mengalami pelanggaran
atas hak atas kekayaan intelektual (HAKI). Pemahaman dan sosialisasi HAKI yang
intensif dan berkelanjutan kepada masyarakat harus terus dilakukan. Menteri
Pariwisata dan Ekonomi Kreatif (Menparekraf) Mari Elka Pangestu mengatakan,
industri kreatif merupakan salah satu katalis yang akan mendorong Indonesia
menjadi negara maju. <span style="mso-bidi-font-weight: bold;">Hak
Cipta </span> <span style="mso-bidi-font-weight: bold;">dan </span> <span style="mso-bidi-font-weight: bold;">Merek</span> sebagai salah satu karya
intelektual manusia yang erat hubungannya dengan kegiatan ekonomi dan
perdagangan memegang peranan yang sangat penting. Karena <span style="mso-bidi-font-weight: bold;">Hak Cipta </span> <span style="mso-bidi-font-weight: bold;">dan </span> <span style="mso-bidi-font-weight: bold;">Merek</span> mempunyai beberapa fungsi, yaitu sebagai tanda pengenal
suatu produk untuk membedakan dengan produk lainnya, disamping itu
juga sebagai sarana promosi dan jaminan atas mutu barang dan jasa serta
penunjukan asal barang itu d<a href="https://www.blogger.com/blogger.g?blogID=7030768291124533463" name="_GoBack"></a>iproduksi. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pada bulan
kemarin, tepatnya tanggal 25 Maret 2014 bertempat di Hotel Dafam & Resorts
Jl. Imam Bonjol, Semarang diselenggarakan acara Sosialisasi Hak Kekayaan
Intelektual. Peserta yang mengikuti sosialisasi ini sebanyak 70 orang yang
terdiri dari pelaku usaha IKM/UKM unggulan daerah dan aparatur pemerintah
di wilayah Bakorwil I dan Bakorwil II, serta beberapa
Pejabat Struktural jajaran Dinas Perindustrian dan Perdagangan Provinsi Jawa
Tengah. Di dalam sosialisasi tersebut. Acara ini di pimpin oleh Dinas
Perindustrian dan Perdagangan Provinsi Jawa Tengah. Menurut Ratna Kawuri, SH, Kepala
Dinas Perindustrian dan Perdagangan Provinsi Jawa Tengah. Menurut beliau,
tujuan dari acara ini adalah untuk memberikan pemahaman kepada masyarakat
mengenai Hak Kekayaan Intelektual yang meliputi Hak Cipta, Paten, Merek,
dan Desain Industri, serta memberikan motivasi dan
wawasan, tentang arti pentingnya HAKI dalam rangka peningkatan daya saing
produk IKM/UKM dan perlindungan hukum dan jaminan keamanan dalam berusaha.
Peluang pertumbuhan industri kreatif yang lebih pesat masih sangat terbuka
lebar mengingat adanya peran pemerintah yang memberi dukungan sektor tersebut.
Kelemahan dari industri kreatif, yakni rendahnya kualitas sumber daya manusia
dan keterbatasan kepemilikan serta penguasaan teknologi. Maka dari itu, penting
sekali penerapan HAKI dalam industri kreatif. Dahulu memang masyarakat
Indonesia<span style="mso-spacerun: yes;"> </span>masih awam / tidak mengenal
dan tidak peduli dengan HAKI. Tetapi dengan berjalannya waktu dan perkembangan
industri kreatif, serta kesadaran dalam diri masyarakat maka lambat laun
industri kreatif di Indonesia semakin berkembang dan semakin , khususnya di
Jawa Tengah. <span style="background: white;">Kabupaten Semarang yang didominasi
dataran tinggi menjadikan daerah ini kaya akan hasil pertanian, seperti buah,
sayuran, dan aneka bunga hias. Namun, lokasi strategis Kabupaten Semarang yang
menghubungkan tiga penting Semarang dengan Solo dan Yogyakarta, juga menjadi
incaran investor yang membuka usaha manufaktur, taman rekreasi, dan restoran</span>.
<span style="background: white;">Puluhan pabrik tekstil dan garmen beserta
industri turunnya banyak tersebar di kabupaten ini. Perusahaan tekstil berkelas
dunia seperti PT Apac Inti Corpora dan lainnya berdiri dan berkembang di daerah
ini.<span style="mso-tab-count: 1;"> </span></span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> sumber:</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hukum Ekonomi secara umum dapat
diartikan sebagai keseluruhan norma-norma yang dibuat oleh pemerintah atau
penguasa sebagai satu personifikasi dari masyarakat yang mengatur kehidupan
ekonomi di mana kepentingan individu dan kepentingan masyarakat saling berhadapan.
Dalam norma-norma ini, pemerintah mencoba memasukkan ketentuan-ketentuan yang
lebih ditekankan kepada kepentingan masyarakat, bahkan apabila perlu membatasi
kepentingan dan hak-hak individu.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Hukum ekonomi merupakan suatu hubungan sebab akibat atau pertalian peristiwa
ekonomi yang saling berhubungan satu dengan yang lain dalam kehidupan ekonomi
sehari-hari dalam masyarakat/ lahirnya hukum ekonomi disebabkan oleh
meningkatnya pertumbuhan dan perkembangan perekonomian dimasyarakat. <br />
<br />
Sunaryati Hartono, SH., mengemukakan bahwa Hukum Ekonomi merupakan penjabaran
Hukum Ekonomi Pembangunan dan Hukum Ekonomi Sosial, sehingga Hukum Ekonomi
memiliki dua aspek, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aspek pengaturan usaha-usaha
pembangunan ekonomi dalam arti peningkatan kehidupan ekonomi nasional
secara keseluruhan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aspek pengaturan usaha-usaha
pembagian hasil pembangunan ekonomi secara merata di antara seluruh
lapisan masyarakat, sehingga setiap warga negara dapat menikmati hasil
pembangunan ekonomi itu sesuai dengan sumbangannya kepada usaha
pembangunan ekonomi tersebut. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lebih
lanjut, Sunaryati Hartono menyatakan bahwa Hukum Ekonomi Indonesia dibedakan
menjadi:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hukum Ekonomi Pembangunan yang
menyangkut pengaturan dan pemikiran hukum mengenai cara-cara peningkatan
dan pengembangan kehidupan ekonomi Indonesia secara nasional. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hukum Ekonomi Sosial, yang
menyangkut pengaturan dan pemikiran hukum mengenai cara-cara pembagian
hasil pembangunan ekonomi nasional itu secara adil dan merata sesuai
dengan martabat kemanusian (hak asasi manusia) Indonesia. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengembangan
eksistensi Hukum Ekonomi menyangkut aspek penting, yaitu: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menampung perkembangan kegiatan
ekonomi yang tidak dapat diatur dalam cabang hukum yang ada dan memang
tidak dapat ditampung dalam cabang hukum yang ada, karena materi dan sifat
kegiatan ekonomi itu sendiri. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memantapkan pengaturan hukum
yang berkaitan dengan bidang hukum ekonomi yang terdapat pada peraturan
cabang-cabang hukum yang lain seperti Ketentuan Perjanjian dalam
Burgerlijk Wetboek, Undang-Undang Perburuhan pada Hukum Perburuhan, dan
sebagainya. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Modernisir hukum yang mengatur
kegiatan ekonomi, sehingga interaksi pembangunan ekonomi dapat berperan
secara serasi dengan pembangunan hukum. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atas dasar
tersebut di atas, Hukum Ekonomi mempunyai peranan dalam pengaturan bidang
ekonomi modern yang tidak dicakup dalam peraturan perundang-undangan yang ada,
serta dapat memantapkan pengaturan yang berkaitan dengan bidang ekonomi yang
terdapat pada cabang hukum yang lain. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem Ekonomi yang Berlaku di Indonesia</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem
Ekonomi Komando, Sistem Ekonomi Pasar, dan Sistem Ekonomi Campuran adalah tiga
sistem ekonomi yang secara umum dikenal di seluruh dunia. Bagaimana dengan
sistem ekonomi yang berlaku di Indonesia? Indonesia tidak menganut Sistem
Ekonomi Komando, Sistem Ekonomi Pasar, maupun Sistem Ekonomi Campuran. Sistem
ekonomi yang diterapkan di Indonesia adalah Sistem Ekonomi Pancasila, yang di
dalamnya terkandung demokrasi ekonomi maka dikenal juga dengan Sistem Demokrasi
Ekonomi. Demokrasi Ekonomi berarti bahwa kegiatan ekonomi dilakukan dari, oleh,
dan untuk rakyat di bawah pengawasan pemerintah hasil pemilihan rakyat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Landasan
Sistem Ekonomi Indonesia<br />
<br />
Secara normatif landasan idiil sistem ekonomi Indonesia adalah Pancasila dan
UUD 1945. Dengan demikian maka sistem ekonomi Indonesia adalah sistem ekonomi
yang berorientasi kepada : </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketuhanan
Yang Maha Esa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kemanusiaan
yang adil dan beradab</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persatuan
Indonesia</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerakyatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keadilan
Sosial</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari
butir-butir di atas, keadilan menjadi sangat utama di dalam sistem ekonomi
Indonesia. Keadilan merupakan titik-tolak, proses dan tujuan sekaligus.<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pasal 33 UUD
1945 adalah pasal utama bertumpunya sistem ekonomi Indonesia yang berdasar
Pancasila, dengan kelengkapannya, yaitu Pasal-pasal 18, 23, 27 (ayat 2) dan 34.<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain ter cantum dalam penjelasan Pasal 33 UUD 1945,
demokrasi ekonomi tercantum dalam Tap MPRS No. XXII/MPRS/1966 sebagai cita-cita
sosial dengan ciri-cirinya. Selanjutnya, setiap Tap MPR tentang GBHN
mencantumkan demokrasi ekonomi sebagai dasar pelaksanaan pembangunan dengan
ciri-ciri positif yang selalu harus dipupuk dan dikembangkan. Ciri-ciri positif
diuraikan dalam poin-poin berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perekonomian disusun sebagai
usaha bersama berdasar atas asas kekeluargaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cabang-cabang produksi yang
penting bagi negara dan menguasai hajat hidup orang banyak dikuasai oleh
negara.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bumi, air, dan kekayaan alam
yang terkandung di dalamnya dikuasai oleh negara dan dipergunakan untuk
sebesar-besarnya kemakmuran rakyat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perekonomian nasional
diselenggarakan berdasarkan atas demokrasi ekonomi dengan prinsip
kebersamaan, efesiensi berkeadilan, berkelanjutan, berwawasan lingkungan,
kemandirian, serta dengan menjaga keseimbangan kemajuan dan kesatuan
ekonomi nasional.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber-sumber kekayaan dan
keuangan negara digunakan dengan pemufakatan lembaga-lembaga perwakilan
rakyat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Warga memiliki kebebasan dalam
memilih pekerjaan dan penghidupan yang layak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hak milik perseorangan diakui
pemanfaatannya tidak boleh bertentangan dengan kepentingan masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Potensi, inisiatif, dan daya
kreasi setiap warga negara dikembangkan dalam batas-batas yang tidak
merugikan kepentingan umum.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fakir miskin dan anak-anak
terlantar dipelihara oleh negara.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Landasan
normatif-imperatif ini mengandung tuntunan etik dan moral luhur, yang
menempatkan rakyat pada posisi mulianya, rakyat sebagai pemegang kedaulatan,
rakyat sebagai ummat yang dimuliakan Tuhan, yang hidup dalam persaudaraan satu
sama lain, saling tolong-menolong dan bergotong-royong.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Orientasi atau substansi Hukum Ekonomi harus sejalan dengan Undang-Undang Dasar
Negara Republik Indonesia Tahun 1945 dan Pancasila, meliputi aspek-aspek hukum
yang mempunyai kaitan dengan kegiatan ekonomi. Dalam arti sempit, mencakup
kegiatan ekonomi yang mempunyai sifat pembangunan atau perkembangan ekonomi. <br />
<br />
Berdasarkan pendekatan pembangunan tersebut, maka Hukum Ekonomi mempunyai
orientasi pembangunan sehingga pengkajian hukum ini sering ditegaskan sebagai
mengkaji Hukum Ekonomi Pembangunan. Pendekatan ini juga searah dengan fungsi
hukum sebagai agent for modernization dan sebagai tool of social engineering. <br />
<br />
Atas dasar itu pulalah, dalam kajian Hukum Ekonomi diuraikan bidang-bidang yang
secara menyeluruh menjadi ruang lingkup pengaturan-pengaturan Hukum Ekonomi
seperti Penanaman Modal Asing, pengalihan teknologi, pengembangan golongan
ekonomi lemah, perusahaan multinasional, pasar modal, pembaharuan Undang-Undang
Penanaman Modal Asing, dan sebagainya. <br />
<br />
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</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Sumber:<span style="mso-tab-count: 1;"> </span></span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">http://indonesiaindonesia.com/f/8803-sistem-ekonomi-indonesia/</span></i></div>
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Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-43688648664115407832013-11-24T01:45:00.002-08:002013-11-24T01:55:57.924-08:00KOPERASI PARUNG<br />
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">SEJARAH BERDIRINYA K P 4</span></div>
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<br /></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dalam rangka
memsyarakatkan koperasi di negara republik indonesia yang berfalsafat pancasila
yang kita cintai ini, dan berkat rahmat tuhan yang maha esa yang telah
menganugrahkan kita dengan negara subur dan makmur serta kekayaan alam yang
melimpah ruah, sehingga dikaruniai masyarakat yang pada umumnya mempunyai jiwa
sosial yang sangat tinggi, yang dapt kita buktikan dengan jiwa
kegotongroyongannya.</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Sesuai dengan
undang-undang dasr 1945 pasal 33 ayat (1) beserta penjelasannya telah jelas
menyatakan bahwa perekonomian indonesia disusun sebagai usaha bersama
berdasarkan atas azas kekeluargaan dan koperasi adalah satu bangun usaha sesuai
dengan susunan perekonomian yang dimaksud itu.</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Maka dalam
rangka memperingati hari koperasi yang ke 45 yang akan kita peringati pada
tanggal 12 juli 1992, kami mencoba untuk menulistentang berdirinya dan
perkembangan K. P. 4 dalam tulisan ini kami bagi dalam 4 fase yang tersebut di
bawah ini :</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Pembahasan</span></b></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dalam rangka melakukan </span><span lang="IN"><a href="http://desailmu.blogspot.com/2011/11/metode-observasi.html"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">observasi ini</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">,</span></a></span><span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">
yang merupakan suatu cara pengumpulan data dengan mengadakan pengamatan
langsung terhadap koperasi K. P. 4 ( koperasi Pengusaha dan pedagang pasar
parung ) Untuk mengetahui kegiatan dan permasalahan yang dihadapi oleh koperasi
tersebut. Dari semua itu dapat kita analisis bahwa koperasi pasar itu lebih
riskas daripada koperasi karyawan atau yang lainnya dikarenakan kebanyakan dari
anggota maupun<span style="mso-spacerun: yes;"> </span>non anggota koperasi ini
adalah sebagai pengusaha dan pedagang, terutam pada pedagang kaki lima yang
mana pedagang tersebut dalam penjualan tidak mempunyai tempat yang tepat saat
berjualan yang menyebabkan dalam pendataan ataupun penagihan uang pinjaman
terhadap pedagang tersebut menyulitkan pengurus koperasi sehingga dalam sistem
peminjaman ataupun pendataan sebagai anggota dalam koperasi pasar ini haruslah
teliti dalam mengetahui tempat dan usah yang digeluti secara jelas.</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Terkadang koperasi itu sering
mengalami kendala dalam pendanaan, tidak di koperasi ini aja tertapi setiap
koperasi sering mengalami permaslahan dalam pendanaan, oleh karena itu dalam
mengatasi permasalahan tersebut koperasi pasar ini dalam menghadapi maslah
tersebut dengan menggunakan dana dari simpanan anggota, suka rela, tabungan khusus
anggota atau non anggota maupun orang ketiga, tetapi untuk masalah pedanaan
saat ini koperasi tidak ada kendalanya.</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">I. Organisasi dan manajemen</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Kepengurusan
:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Susunan pengurusan
untuk laporan pembukuan tahun 2012, terdiri dari 3 (tiga) orang pengurus yaitu
:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">sekretaris</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">bendahara</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">untuk susunan pengurus lengkap K. P.
4/KOPPAS parung terdiri dari:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">pengurus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">badan
pengawasan</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">dewan
penasehat</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">susunan
kepengurusan K. P.4/KOPPAS parung, sebagai berikut:</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">engurus </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">H</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">arian</span></b><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua<span style="mso-tab-count: 1;"> </span>: ajang supendi md</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">sekretaris<span style="mso-tab-count: 1;"> </span>: cecep sulaemi hd</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">bendahara<span style="mso-tab-count: 1;"> </span>: wirda .h. salam</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">engawasan</span></b><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua<span style="mso-tab-count: 1;"> </span>: jamaludin amd</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: h. Hidayat</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: Drs. Ade helmi</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">D</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ewan </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">enasehat</span></b><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua<span style="mso-tab-count: 1;"> </span>: H. M. Nasir hk</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: he. Djamhoer</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: h. Djoron</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: hm. Chozin</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: mad husen lc</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: abd. Rozak ag</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">elindung</span></b></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">MUSPIKA </span><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">K</span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ecamatan </span><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">arung</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Karyawan</span></b></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Jumlah karyawan
K. P. 4/KOPPAS Parung 7 orang karyawan dan karyawati, sebagaimana terinci pada
tabel dibawah ini nama dan tugasnya masing-masing.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 222px; margin-left: 0.25in; width: 600px;">
<tbody>
<tr style="height: 15.1pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NO.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NAMA</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">STATUS</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">TUGAS</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">MAMIEK
SUMITRA HD</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Administrasi keanggotaan dan Simpan pinjam</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">MULYANI
R</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Kasir
dan membantu merekap tahunan</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NENENG
SUMIYATI</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Penagihan tabungan dan Simpoan Pinjam</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NURHAYATI</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Penagihan Tabungan Biasa dan simpan pinjam</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">SITI
ROHIMAH</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Penagihan Tabungan, Tabungan Kios dan Simpan Pinjam</span></div>
</td>
</tr>
<tr style="height: 15.85pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">ROMLAH</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Peangihan Tabungan dan Simpan Pinjam</span></div>
</td>
</tr>
<tr style="height: 15.85pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">GUNAWAN</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Keamanan
( Security ) dan Melayani Penjualan Rekening Listrik</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo1; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Keanggotaan</span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Keanggotaan tahun 2012
lebih banyak anggota yang keluar dibanding yang masuk, hal tersebut dapat
dilihat pada tabel dibawah ini:</span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 158px; margin-left: 0.5in; width: 574px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">URAIAN</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">KEANGGOTAAN</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">KETERANGAN</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Akhir
31<span style="mso-spacerun: yes;"> </span>Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">828
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Keluar
Januari s/d Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">37
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Berhenti,
meninggal Dunia dan dikeluarkan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Masuk
Januari s/d Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">31
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Anggota
Baru</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah
keanggotan s/d Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">822
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">-</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Keterangan:
<i style="mso-bidi-font-style: normal;">daftar anggota yang berhenti, dikeluarkan
dan meninggal dunia secara rinci dapat dilihat pada lampiran dibawah ini.</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l7 level1 lfo1; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Sarana
administrasi KP.4 masih menggunakan sarana manual walau menggunakan komputer
dan tidak menggunakan sistem akuntansi komputerisasi akan tetapi didalam
penyampaian laporan kami berusaha untuk memenuhi standart management dan
accounting perkoperasian secara accountable dan transparansi sesuai dengan
proses yang sudah berjalan dalam satu tahun berjalan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Surat
Menyurat</span></div>
<div class="MsoNormal" style="margin-left: .5in; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Untuk kegiatan korespondensi / surat
menyurat selama tahun 2012 hampir sama pada tahun 2011 yaitu lebih banyak surat
keluar dibandingkan surat masuk.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat keluar
yaitu surat yang ditunjukan kepada instansi Pemerintah Daerah baik yang
menyangkut masalah pasar maupun koperasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat tagihan
hutang simpan pinjam kepada anggota jenis surat seperti: Surat pemberitahuan,
undangan, teguran, dan surat penyitaan jaminan atas pinjaman. Sementara untuk
tahun 2012 ini surat masuk dan keluar sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat masuk
sebanyak 25 pucuk surat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat keluar
sebanyak 35 pucuk surat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Peralatan
Kantor</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 49.65pt; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Untuk
peralatan dan perlengkapan kantor pada tahu 2012 ada pembelian 1set kursi tamu,
dan 1 unit kamera digital yang fungsinya untuk memotret lokasi yang merupakan
jaminan pinjaman anggota kepada KP/4/KOPPAS Parung.</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">II. KEUANGAN
DAN PERMODALAN</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Didalam menjalan
operasional dan uasaha permodalan ditahun 2012 AS Parung tidak menggunakan dana
suntikan<span style="mso-spacerun: yes;"> </span>/ pinjaman dari lembaga
keuangan atau perbankan lainnya.</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>KP.4/KOPPAS Parung
menggali permodalan untuk menjalankan usaha simpan pinjam dan usaha bersumber
dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penerimaan
simpanan tabungan dari anggota dan non anggota baik di Pasar Parung maupun<span style="mso-spacerun: yes;"> </span>Pasar Ciseeng dan diberikan jasa disesuaikan
dengan bunga perbankkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penerimaan
simpanan khusus yaitu, tabungan kios yang berfungsi untuk pembayaran
/kepemilikan kios khusus untuk anggota , tabungan ini tidak diberikan jasa atau
bunga akan tetapi akan mendapatkan prioritas dalam kepemilikan kios/los pada
saat proses pembangunan selesai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penerimaan
simpanan pihak ke III atau simpanan berjangka ( Deposito ) dengan ketentuan
jasa/bunga disesuaikan.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penghasilan
dari usaha simpan pinjam( USP )<span style="mso-spacerun: yes;"> </span>dan
usaha-usaha lainnya.</span></div>
<div class="MsoNormal" style="margin-left: 68.25pt; tab-stops: 68.6pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 68.25pt; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">III.
USAHA</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l2 level1 lfo7; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dalam
perjalanan usaha Simpan Pinjam ( SP ) pada tahun 2012 bila dibandingkan tahun
2011 menggalami penurunan dari segi jumlah peminjam ( kwantitas ), akan tetapi
dalam jumlah nominal yang diberikan mengalami peningkatan sekitar 20% ini bukti
meningkatnya nominal pinjaman perorangnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l2 level1 lfo7; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dari
permodalan yang diperoleh sebagaimana serinci point II, telah disalurkan dalam
usaha simpan pinjam, untuk anggota KP.4 pasar Parung dan Pasar Ciseeng dengan
jumlah dana dan anggota dalam 1 (satu) tahun perjalanan, sebagaimana terurai
dalam tabel dibawah ini:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<u><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">BIDANG
PELAYANAN SIMPAN PINJAM TAHUN 2012</span></u></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 353px; margin-left: 86.25pt; width: 452px;">
<tbody>
<tr style="height: 14.55pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NO</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bulan
Pinjaman</span></b></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 277.55pt;" valign="top" width="370"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah </span></b></div>
</td>
</tr>
<tr style="height: 7.7pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Anggota
Peminjam</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Pinjaman yang
dikeluarkan Rp.</span></b></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Januari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">246.100.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Februari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">120.000.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Maret</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">117.700.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">April</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">289.000.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Mei</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">30</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">125.000.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juni</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">34</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">423.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">27</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">498.083.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Agustus</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">221.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">September</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">186.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Oktober</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">13.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">November</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">107.200.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Desember</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">142.500.000</span></div>
</td>
</tr>
<tr style="height: 15.3pt; mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 194.85pt;" valign="top" width="260"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah </span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">256</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2.609.583.000</span></b></div>
</td>
</tr>
</tbody></table>
</div>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l2 level1 lfo7; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Didalam
pelaksanaan usaha penjualan jasa rekening listrik telah mengalami beberapa kali
perubahan dan saat ini KP.4/KOPPAS Parung telah bekerjasama dengan PT. Duta
Aries dengan pendapatan fee sebesar Rp. 1.050,- ( seribu lima puluh rupiah )
untuk pertransaksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.75in; mso-add-space: auto; mso-list: l3 level1 lfo8; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dalam
usaha jasa penjualan rekening listrik sering ada kendala tentang gangguan
jaringan terhadap koneksi maupun server dan mengakibatkan transaksi /pelayanan
tidak dapat dilaksanakan dan berdampak tidak maksimalnya penjualan/pendapatan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.75in; mso-add-space: auto; mso-list: l3 level1 lfo8; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">KP.4/KOPPAS
Parung dalam penerimaan fee penjualan langsung ditransfer ke rekening
KP.4/KOPPAS Parung setiap bulannya, oleh PT. Duta Aries dengan menggunakan
Bank<span style="mso-spacerun: yes;"> </span>BNI Cab. Depok.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.75in; mso-add-space: auto; mso-list: l3 level1 lfo8; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Transaksi
pendapatan dan biaya perbulannya dapat dilihat pada tabel dibawah ini:</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div align="center" class="MsoNormal" style="tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">BIDANG PELAYANAN JASA
PENJUALAN REKENING LISTRIK TAHUN 2012</span></u></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 295px; width: 570px;">
<tbody>
<tr style="height: 13.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NO</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">BULAN</span></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.2pt;" valign="top" width="236"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">PENDAPATAN</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">BIAYA</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">RUGI LABA</span></div>
</td>
</tr>
<tr style="height: 7.3pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">LEMBAR</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NOMINAL</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">OPERASIONAL</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Januari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.138</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.194.900</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">117.700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.077.900</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Februari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.128</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.184.400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">125.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.059.400</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Maret</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.094</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.148.700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.046.700</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">April</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.095</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.149.750</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.047.750</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Mei</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.105</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.160.250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.058.250</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juni</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.127</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.183.350</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">167.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.016.350</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.125</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.181.250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">107.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.074.250</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Agustus</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.085</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.139.250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">97.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.042.250</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">September</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.087</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.141.350</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.039.350</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Oktober</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.140</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.197.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">174.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.023.000</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">November</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.096</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.150.800</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">107.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.043.800</span></div>
</td>
</tr>
<tr style="height: 14.45pt; mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Desember</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.155</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.212.750</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">317.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">895.750</span></div>
</td>
</tr>
<tr style="height: 14.45pt; mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 133.0pt;" valign="top" width="177"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">13.375</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">14.043.750</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.619.000</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">12.424.750</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="tab-stops: 68.6pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">Demikianlah data yang saya dapat dari hasil observasi
terhadap K.P 4 di Parung.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt; text-align: right;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpLast" style="tab-stops: 68.6pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">Sumber: Koperasi K P 4 Parung</span></i></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com1tag:blogger.com,1999:blog-7030768291124533463.post-63407396727109192572013-11-24T01:44:00.001-08:002013-11-24T01:44:52.217-08:00KOPERASI PARUNG
<br />
<div class="MsoNormal">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">SEJARAH BERDIRINYA K P 4</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dalam rangka
memsyarakatkan koperasi di negara republik indonesia yang berfalsafat pancasila
yang kita cintai ini, dan berkat rahmat tuhan yang maha esa yang telah
menganugrahkan kita dengan negara subur dan makmur serta kekayaan alam yang
melimpah ruah, sehingga dikaruniai masyarakat yang pada umumnya mempunyai jiwa
sosial yang sangat tinggi, yang dapt kita buktikan dengan jiwa
kegotongroyongannya.</span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Sesuai dengan
undang-undang dasr 1945 pasal 33 ayat (1) beserta penjelasannya telah jelas
menyatakan bahwa perekonomian indonesia disusun sebagai usaha bersama
berdasarkan atas azas kekeluargaan dan koperasi adalah satu bangun usaha sesuai
dengan susunan perekonomian yang dimaksud itu.</span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Maka dalam
rangka memperingati hari koperasi yang ke 45 yang akan kita peringati pada
tanggal 12 juli 1992, kami mencoba untuk menulistentang berdirinya dan
perkembangan K. P. 4 dalam tulisan ini kami bagi dalam 4 fase yang tersebut di
bawah ini :</span></div>
<a name='more'></a><br />
<div class="MsoNormal">
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<div class="MsoNormal">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Pembahasan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: 14.7pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dalam rangka melakukan </span><span lang="IN"><a href="http://desailmu.blogspot.com/2011/11/metode-observasi.html"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">observasi ini</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">,</span></a></span><span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">
yang merupakan suatu cara pengumpulan data dengan mengadakan pengamatan
langsung terhadap koperasi K. P. 4 ( koperasi Pengusaha dan pedagang pasar
parung ) Untuk mengetahui kegiatan dan permasalahan yang dihadapi oleh koperasi
tersebut. Dari semua itu dapat kita analisis bahwa koperasi pasar itu lebih
riskas daripada koperasi karyawan atau yang lainnya dikarenakan kebanyakan dari
anggota maupun<span style="mso-spacerun: yes;"> </span>non anggota koperasi ini
adalah sebagai pengusaha dan pedagang, terutam pada pedagang kaki lima yang
mana pedagang tersebut dalam penjualan tidak mempunyai tempat yang tepat saat
berjualan yang menyebabkan dalam pendataan ataupun penagihan uang pinjaman
terhadap pedagang tersebut menyulitkan pengurus koperasi sehingga dalam sistem
peminjaman ataupun pendataan sebagai anggota dalam koperasi pasar ini haruslah
teliti dalam mengetahui tempat dan usah yang digeluti secara jelas.</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Terkadang koperasi itu sering
mengalami kendala dalam pendanaan, tidak di koperasi ini aja tertapi setiap
koperasi sering mengalami permaslahan dalam pendanaan, oleh karena itu dalam
mengatasi permasalahan tersebut koperasi pasar ini dalam menghadapi maslah
tersebut dengan menggunakan dana dari simpanan anggota, suka rela, tabungan khusus
anggota atau non anggota maupun orang ketiga, tetapi untuk masalah pedanaan
saat ini koperasi tidak ada kendalanya.</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">I. Organisasi dan manajemen</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo1; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Kepengurusan
:</span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Susunan pengurusan
untuk laporan pembukuan tahun 2012, terdiri dari 3 (tiga) orang pengurus yaitu
:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">sekretaris</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">bendahara</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">untuk susunan pengurus lengkap K. P.
4/KOPPAS parung terdiri dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">pengurus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">badan
pengawasan</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">dewan
penasehat</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">susunan
kepengurusan K. P.4/KOPPAS parung, sebagai berikut:</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">engurus </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">H</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">arian</span></b><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">:</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua<span style="mso-tab-count: 1;"> </span>: ajang supendi md</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">sekretaris<span style="mso-tab-count: 1;"> </span>: cecep sulaemi hd</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">bendahara<span style="mso-tab-count: 1;"> </span>: wirda .h. salam</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">engawasan</span></b><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>:</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua<span style="mso-tab-count: 1;"> </span>: jamaludin amd</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: h. Hidayat</span></div>
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<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: Drs. Ade helmi</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">D</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ewan </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">enasehat</span></b><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>:</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ketua<span style="mso-tab-count: 1;"> </span>: H. M. Nasir hk</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: he. Djamhoer</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: h. Djoron</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: hm. Chozin</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: mad husen lc</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">anggota<span style="mso-tab-count: 1;"> </span>: abd. Rozak ag</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">elindung</span></b></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">MUSPIKA </span><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">K</span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">ecamatan </span><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">P</span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">arung</span></div>
<div class="MsoNormal" style="margin-left: .25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Karyawan</span></b></div>
<div class="MsoNormal" style="margin-left: .25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Jumlah karyawan
K. P. 4/KOPPAS Parung 7 orang karyawan dan karyawati, sebagaimana terinci pada
tabel dibawah ini nama dan tugasnya masing-masing.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 222px; margin-left: 0.25in; width: 600px;">
<tbody>
<tr style="height: 15.1pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NO.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NAMA</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">STATUS</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">TUGAS</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">MAMIEK
SUMITRA HD</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Administrasi keanggotaan dan Simpan pinjam</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">MULYANI
R</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Kasir
dan membantu merekap tahunan</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NENENG
SUMIYATI</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Penagihan tabungan dan Simpoan Pinjam</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NURHAYATI</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Penagihan Tabungan Biasa dan simpan pinjam</span></div>
</td>
</tr>
<tr style="height: 15.1pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">SITI
ROHIMAH</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Penagihan Tabungan, Tabungan Kios dan Simpan Pinjam</span></div>
</td>
</tr>
<tr style="height: 15.85pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">ROMLAH</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bag.
Peangihan Tabungan dan Simpan Pinjam</span></div>
</td>
</tr>
<tr style="height: 15.85pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 32.2pt;" valign="top" width="43"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 139.5pt;" valign="top" width="186"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">GUNAWAN</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 66.15pt;" valign="top" width="88"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Karyawan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 266.95pt;" valign="top" width="356"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Keamanan
( Security ) dan Melayani Penjualan Rekening Listrik</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo1; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Keanggotaan</span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Keanggotaan tahun 2012
lebih banyak anggota yang keluar dibanding yang masuk, hal tersebut dapat
dilihat pada tabel dibawah ini:</span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 158px; margin-left: 0.5in; width: 574px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">URAIAN</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">KEANGGOTAAN</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">KETERANGAN</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Akhir
31<span style="mso-spacerun: yes;"> </span>Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">828
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Keluar
Januari s/d Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">37
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Berhenti,
meninggal Dunia dan dikeluarkan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Masuk
Januari s/d Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">31
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Anggota
Baru</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 138.15pt;" valign="top" width="184"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah
keanggotan s/d Desember 2012</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 128.95pt;" valign="top" width="172"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">822
orang</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 159.0pt;" valign="top" width="212"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">-</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Keterangan:
<i style="mso-bidi-font-style: normal;">daftar anggota yang berhenti, dikeluarkan
dan meninggal dunia secara rinci dapat dilihat pada lampiran dibawah ini.</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l7 level1 lfo1; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Administrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Sarana
administrasi KP.4 masih menggunakan sarana manual walau menggunakan komputer
dan tidak menggunakan sistem akuntansi komputerisasi akan tetapi didalam
penyampaian laporan kami berusaha untuk memenuhi standart management dan
accounting perkoperasian secara accountable dan transparansi sesuai dengan
proses yang sudah berjalan dalam satu tahun berjalan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Surat
Menyurat</span></div>
<div class="MsoNormal" style="margin-left: .5in; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Untuk kegiatan korespondensi / surat
menyurat selama tahun 2012 hampir sama pada tahun 2011 yaitu lebih banyak surat
keluar dibandingkan surat masuk.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat keluar
yaitu surat yang ditunjukan kepada instansi Pemerintah Daerah baik yang
menyangkut masalah pasar maupun koperasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat tagihan
hutang simpan pinjam kepada anggota jenis surat seperti: Surat pemberitahuan,
undangan, teguran, dan surat penyitaan jaminan atas pinjaman. Sementara untuk
tahun 2012 ini surat masuk dan keluar sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat masuk
sebanyak 25 pucuk surat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 104.6pt; mso-add-space: auto; mso-list: l1 level1 lfo5; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Untuk surat keluar
sebanyak 35 pucuk surat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Peralatan
Kantor</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 49.65pt; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Untuk
peralatan dan perlengkapan kantor pada tahu 2012 ada pembelian 1set kursi tamu,
dan 1 unit kamera digital yang fungsinya untuk memotret lokasi yang merupakan
jaminan pinjaman anggota kepada KP/4/KOPPAS Parung.</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">II. KEUANGAN
DAN PERMODALAN</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Didalam menjalan
operasional dan uasaha permodalan ditahun 2012 AS Parung tidak menggunakan dana
suntikan<span style="mso-spacerun: yes;"> </span>/ pinjaman dari lembaga
keuangan atau perbankan lainnya.</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>KP.4/KOPPAS Parung
menggali permodalan untuk menjalankan usaha simpan pinjam dan usaha bersumber
dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penerimaan
simpanan tabungan dari anggota dan non anggota baik di Pasar Parung maupun<span style="mso-spacerun: yes;"> </span>Pasar Ciseeng dan diberikan jasa disesuaikan
dengan bunga perbankkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penerimaan
simpanan khusus yaitu, tabungan kios yang berfungsi untuk pembayaran
/kepemilikan kios khusus untuk anggota , tabungan ini tidak diberikan jasa atau
bunga akan tetapi akan mendapatkan prioritas dalam kepemilikan kios/los pada
saat proses pembangunan selesai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penerimaan
simpanan pihak ke III atau simpanan berjangka ( Deposito ) dengan ketentuan
jasa/bunga disesuaikan.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l5 level1 lfo6; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Penghasilan
dari usaha simpan pinjam( USP )<span style="mso-spacerun: yes;"> </span>dan
usaha-usaha lainnya.</span></div>
<div class="MsoNormal" style="margin-left: 68.25pt; tab-stops: 68.6pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 68.25pt; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">III.
USAHA</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l2 level1 lfo7; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dalam
perjalanan usaha Simpan Pinjam ( SP ) pada tahun 2012 bila dibandingkan tahun
2011 menggalami penurunan dari segi jumlah peminjam ( kwantitas ), akan tetapi
dalam jumlah nominal yang diberikan mengalami peningkatan sekitar 20% ini bukti
meningkatnya nominal pinjaman perorangnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l2 level1 lfo7; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dari
permodalan yang diperoleh sebagaimana serinci point II, telah disalurkan dalam
usaha simpan pinjam, untuk anggota KP.4 pasar Parung dan Pasar Ciseeng dengan
jumlah dana dan anggota dalam 1 (satu) tahun perjalanan, sebagaimana terurai
dalam tabel dibawah ini:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<u><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">BIDANG
PELAYANAN SIMPAN PINJAM TAHUN 2012</span></u></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 277px; margin-left: 86.25pt; width: 532px;">
<tbody>
<tr style="height: 14.55pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NO</span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Bulan
Pinjaman</span></b></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 277.55pt;" valign="top" width="370"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah </span></b></div>
</td>
</tr>
<tr style="height: 7.7pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Anggota
Peminjam</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Pinjaman yang
dikeluarkan Rp.</span></b></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Januari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">246.100.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Februari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">120.000.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Maret</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">117.700.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">April</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">21</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">289.000.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Mei</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">30</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">125.000.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juni</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">34</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">423.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">27</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">498.083.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Agustus</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">221.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">September</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">26</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">186.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Oktober</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">16</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">13.500.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">November</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">18</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">107.200.000</span></div>
</td>
</tr>
<tr style="height: 14.55pt; mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.9pt;" valign="top" width="55"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.95pt;" valign="top" width="205"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Desember</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">17</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">142.500.000</span></div>
</td>
</tr>
<tr style="height: 15.3pt; mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 194.85pt;" valign="top" width="260"><div align="center" class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah </span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 141.75pt;" valign="top" width="189"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">256</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.8pt;" valign="top" width="181"><div align="right" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2.609.583.000</span></b></div>
</td>
</tr>
</tbody></table>
</div>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; mso-list: l2 level1 lfo7; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Didalam
pelaksanaan usaha penjualan jasa rekening listrik telah mengalami beberapa kali
perubahan dan saat ini KP.4/KOPPAS Parung telah bekerjasama dengan PT. Duta
Aries dengan pendapatan fee sebesar Rp. 1.050,- ( seribu lima puluh rupiah )
untuk pertransaksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 86.25pt; mso-add-space: auto; tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.75in; mso-add-space: auto; mso-list: l3 level1 lfo8; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Dalam
usaha jasa penjualan rekening listrik sering ada kendala tentang gangguan
jaringan terhadap koneksi maupun server dan mengakibatkan transaksi /pelayanan
tidak dapat dilaksanakan dan berdampak tidak maksimalnya penjualan/pendapatan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.75in; mso-add-space: auto; mso-list: l3 level1 lfo8; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">KP.4/KOPPAS
Parung dalam penerimaan fee penjualan langsung ditransfer ke rekening
KP.4/KOPPAS Parung setiap bulannya, oleh PT. Duta Aries dengan menggunakan
Bank<span style="mso-spacerun: yes;"> </span>BNI Cab. Depok.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.75in; mso-add-space: auto; mso-list: l3 level1 lfo8; tab-stops: 68.6pt; text-indent: -.25in;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Transaksi
pendapatan dan biaya perbulannya dapat dilihat pada tabel dibawah ini:</span></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div align="center" class="MsoNormal" style="tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">BIDANG PELAYANAN JASA
PENJUALAN REKENING LISTRIK TAHUN 2012</span></u></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; height: 295px; width: 570px;">
<tbody>
<tr style="height: 13.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NO</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">BULAN</span></div>
</td>
<td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.2pt;" valign="top" width="236"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">PENDAPATAN</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">BIAYA</span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">RUGI LABA</span></div>
</td>
</tr>
<tr style="height: 7.3pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">LEMBAR</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">NOMINAL</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 7.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">OPERASIONAL</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Januari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.138</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.194.900</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">117.700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.077.900</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">2</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Februari</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.128</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.184.400</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">125.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.059.400</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">3</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Maret</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.094</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.148.700</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.046.700</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">4</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">April</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.095</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.149.750</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.047.750</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">5</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Mei</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.105</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.160.250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.058.250</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">6</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juni</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.127</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.183.350</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">167.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.016.350</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">7</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Juli</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.125</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.181.250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">107.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.074.250</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">8</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Agustus</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.085</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.139.250</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">97.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.042.250</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">9</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">September</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.087</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.141.350</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">102.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.039.350</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">10</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Oktober</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.140</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.197.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">174.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.023.000</span></div>
</td>
</tr>
<tr style="height: 13.8pt; mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">11</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">November</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.096</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.150.800</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">107.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.043.800</span></div>
</td>
</tr>
<tr style="height: 14.45pt; mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.75pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">12</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Desember</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.155</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.212.750</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">317.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">895.750</span></div>
</td>
</tr>
<tr style="height: 14.45pt; mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 133.0pt;" valign="top" width="177"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">Jumlah</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">13.375</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 85.05pt;" valign="top" width="113"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">14.043.750</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.15pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">1.619.000</span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 68.6pt; text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman";">12.424.750</span></b></div>
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</tr>
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<div class="MsoNormal" style="tab-stops: 68.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="tab-stops: 68.6pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">Demikianlah data yang saya dapat dari hasil observasi
terhadap K.P 4 di Parung.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="tab-stops: 68.6pt; text-align: right;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpLast" style="tab-stops: 68.6pt; text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">Sumber: Koperasi K P 4 Parung</span></i></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-45243833514778019262013-11-17T06:13:00.001-08:002013-11-17T06:13:46.357-08:00EKONOMI KOPERASI BAB 9 - 12<!--[if !mso]>
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<br />
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BAB 9</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">EVALUASI KEBERHASILAN KOPERASI</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">DILIHAT DARI SISI ANGGOTA</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1. EFEK-EFEK
EKONOMIS KOPERASI</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Salah satu hubungan penting koperasi
adalah dengan para anggotanya, yang sekaligus sebagai pemilik dan pengguna jasa
koperasi.<br />
Motivasi ekonomi anggota sebagai pemilik dan anggota akan mempersoalkan dana
(simpanan) yang telah diserahkannya, apakah menguntungkan atau tidak. Sedangkan
anggota sebagai pengguna akan mempersoalkan kontinuitas pengadaan kebutuhan
barang dan jasa, untuk tidaknya tergantung pelayanan koperasi.<br />
Setiap anggota akan berpartisipasi dalam kegiatan pelayanan perusahaan koperasi
:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1. Jika kegiatan tersebut sesuai
kebutuhannya<br />
2. Jika pelayanan ditawarkan dengan harga, mutu dan syarat-syarat lebih
menguntungkan disbanding dari pihak-pihak luar perusahaan</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2. EFEK HARGA DAN
EFEK BIAYA</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Partisipasi anggota menentukan
keberhasilan koperasi, sedangkan tingkat partisipasi anggota dipengaruhi oleh
besarnya nilai manfaat pelayanan koperasi secara utilitarian dan normative.
Motivasi utilitarian sejalan dengan kemanfaatan ekonomis,maksudnya insentif
berupa pelayanan barang-jasa yang dilakukan koperasi secara efisien, atau
adanya pengurangan biaya atau diperolehya harga menguntungkan serta penerimaan
bagian SHU secara tunai maupun bentuk barang. Bila dilihat dari peranan
anggota, maka setiap harga yang ditetapkan koperasi harus dibedakan antara
harga unruk anggota dan harga non anggota, perbedaan ini megharuskan daya
analisis yang lebih tajam dlam melihat koperasi dalam pasar yang bersaing.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3. ANALISIS HUB.
EFEK EKONOMIS DENGAN KEBERHASILAN KOPERASI</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Koperasi merupakan badan usaha
ekonomi yang bertujuan untuk menigkatkan kesejahteraan hidup para anggotanya.
Ditinjau dari konsep koperasi, fungsi laba tergantung pada besarnya partisipasi
ataupun transaksi anggota dengan koperasinya. Semakin tinggi partisipasi
anggota semakin tinggi manfaat yang terima oleh anggotanya.<br />
Keberhasilan koperasi ditentukan salah satu faktornya adalah partisipasi
anggota, partisipasi anggota sangat erat hubungannya dengan efek ekonomis
koperasi yaitu manfaat yang diperoleh oleh anggota koperasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4. PENYAJIAN DAN
ANALISIS NERACA PELAYANAN</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bila suatu koperasi bisa lebih
memenuhi pelayan yang sesui dengan kebutuhan anggotanya dibandingkan dengan
pesaingnya, maka partisipasi anggota terhadap koperasi akan meningkat. Untuk
lebih meningkatnkan pelayanannya kepada anggota koperasi membutuhkan informasi
yang dating dari anggotanya sendiri.<br />
Ada 2 faktor koperasi harus meningkatkan pelayanan kepada anggota koperasinya :<br />
1. Adanya tekanan persaingan dari organisasi lain<br />
2. Perubahan kebutuhan manusia sebagai akibat dari perubahan waktu dan
peradaban. Perubahan kebutuhan akan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BAB 10</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">EVALUASI KEBERHASILAN KOPERASI</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">DILIHAT DARI SISI PERUSAHAAN</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Efisiensi
Perusahaan Koperasi</b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Koperasi adalah badan usaha yang
kelahirannya di landasi oleh pikiran sebagai usaha kumpulan orang-orang bukan
kumpulan modal. Oleh karena itu koperasi tidak boleh terlepas dari ukuran
efisiensi bagi usahanya, meskipun tujuan utamanya melayani anggota.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ukuran kemanfaatan ekonomis adalah manfaat ekonomi dan
pengukurannya dihubungkan dengan teori efisiensi, efektivitas serta waktu
terjadinya transaksi atau diperolehnya manfaat ekonomi.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Efisiensi adalah penghematan input yang diukur dengan
cara membandingkan input anggaran atau seharusnya (la) dengan input
realisasi atau seharusnya (ls), jika ls < la disebut efisien.</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dihubungkan dengan waktu terjadinya
transaksi atau diperolehnya manfaat ekonomi oleh anggota dapat dibagi menjadi
dua jenis manfaat yaitu:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.1.Manfaat Ekonomi Langsung (MEL)
adalah manfaat ekonomi yang diterima oleh anggota langsung diperoleh pada saat
terjadinya transaksi antara anggota dengan koperasinya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.2.Manfaat Ekonomi Tidak Langsung
(METL) adalah manfaat ekonomi yang diterima oleh anggota bukan pada saat
terjadinya transaksi, tetapi diperoleh kemudian setelah berakhirnya suatu
periode tertentu atau periode pelaporan keuangan atau pertanggung jawaban
pengurus dan pengawas, yakni penerimaan SHU (Sisa Hasil Usaha) anggota.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manfaat ekonomi pelayanan koperasi
yang diterima anggota dapat dihitung dengan cara sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">TME = MEL + METL</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">MEN = (MEL + METL) – BA</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bagi suatu badan usaha koperasi yang
melaksanakan kegiatan serba usaha (multipurpose), maka besarnya manfaat ekonomi
langsung dapat dihitung dengan cara sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">MEL = EfP + EfPK + EvP + EvPU</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">METL = SHUa</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Efisiensi Perusahaan atau Badan
Usaha Koperasi:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a. Tingkat
efisiensi biaya pelayanan badan usaha ke anggota</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(TEBP) = <u>Realisasi Biaya
Pelayanan</u></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
Anggaran biaya pelayanan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> = Jika TEBP < 1 berarti
efisiensi biaya pelayanan badan usaha ke anggota</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b. Tingkat
efisiensi badan udaha ke bukan anggota</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(TEBU) = <u>Realisasi Biaya
Usaha</u></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
Anggaran biaya usaha</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> = Jika TEBU < 1
berarti efisiensi biaya usaha</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Efektivitas
Koperasi</b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Efektivitas adalah pencapaian target
output yang diukur dengan cara membandingkan output anggaran atau seharusnya
(Oa), dengan output realisasi atau seharusnya (Os), jika Os > Oa disebut
efektif.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Rumus perhitungan efektivitas
koperasi (EvK) adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">EvkK = <u>Realisasi SHUk +
Realisasi MEL</u></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
Anggaran SHUk + Anggaran MEL</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> =
Jika EvK > 1, berarti Efektif</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Produktivitas
Koperasi</b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Produktivitas adalah pencapaian
target output (O) atas input yang digunakan (I), jika (O>1) di sebut
produktif.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Rumus perhitungan Produktivitas
Perusahaan Koperasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><img height="2" src="file:///C:%5CUsers%5Chp%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image001.gif" width="104" />PPK
= <u> SHUk </u>x
100 %</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1)
Modal Koperasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><img height="2" src="file:///C:%5CUsers%5Chp%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image001.gif" width="104" />PPK
= <u>Laba
bersih dari usaha dengan non anggota </u>x 100 %</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(2)
Modal Koperasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (1) Setiap Rp.1,00 Modal
koperasi menghasilkan SHU sebesar Rp…..</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (2) Setiap Rp.1,00 modal
koperasi menghasilkan laba bersih dari usaha dengan non anggota sebesar Rp….</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>Analisis
Laporan Keuangan Koperasi</b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Analisis laporan keuangan koperasi
merupakan bagian dari laporan pertanggungjawaban pengurus tentang tata
kehidupan koperasi. Laporan keuangan sekaligus dapat dijadikan sebagai salah
satu alat evaluasi kemajuan koperasi. Laporan Keuangan Koperasi berisi:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Neraca.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perhitungan hasil usaha (income statement).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Laporan arus kas (cash flow).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Catatan atas laporan keuangan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Laporan perubahan kekayaan bersih sbg laporan keuangan tambahan.</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BAB 11</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PERANAN KOPERASI</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Menurut
Undang-undang No. 25 tahun 1992 Pasal 4 dijelaskan bahwa koperasi memiliki
fungsi dan peranan antara lain yaitu mengembangkan potensi dan kemampuan
ekonomi anggota dan masyarakat, berupaya mempertinggi kualitas kehidupan
manusia, memperkokoh perekonomian rakyat, mengembangkan perekonomian nasional,
serta mengembangkan kreativitas dan jiwa berorganisasi bagi pelajar bangsa.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Peran koperasi
dalam memajukan perekonomian masyarakat dari dulu hingga saat ini sangat
lah banyak. Karena masyarakat dapat meminjam atau berdagang pada koperasi
tersebut. Bukan hanya itu saja peranan yang dilakukan koperasi juga dapat
membantu Negara untuk menggembangkan usaha kecil yang ada dalam masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IT" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IT; mso-fareast-font-family: "Times New Roman";">Peranan
koperasi dalam perekonomian Indonesia adalah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">Alat
pendemokrasi ekonomi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">Alat
perjuangan ekonomi untuk mempertinggi kesejahteraan rakyat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">Membantu
pemerintah dalam mengelola cabang-cabang produksi yang tidak menguasai
hajat hidup orang banyak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">Sebagai
soko guru perekonomian nasional Indonesia (tiang utama pembangunan ekonomi
nasional)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";">Membantu
pemerintah dalam meletakkan fondasi perekonomian nasional yang kuat dengan
menjalankan prinsip-prinsip koperasi Indonesia</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Peran Koperasi diberbagai Keadaan
Persaingan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">A.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Di Pasar Persaingan Sempurna</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ciri-ciri pasar persaingan sempurna
:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Adanya penjual dan pembeli yang
sangat banyak</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Produk yang dijual perusahaan adalah
sejenis (homogen)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perusahaan bebas untuk mesuk dan
keluar</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Para pembeli dan penjual memiliki
informasiyang sempurna</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">B.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Di Pasar Monopolistik</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Banyak pejual atau pengusaha dari
suatu produk yang beragam</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Produk yang dihasilkan tidak homogen</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ada produk substitusinya Keluar atau
masuk ke industri relatif mudah</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">berbeda-beda sesuai dengan keinginan
penjualnya</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">C.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Di Pasar Monopsoni</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
Disini ada penjual banyak tetapi hanya ada satu Pembeli.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-indent: -.25in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">D.</span></b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Di Pasar Oligopoli</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
Oligopoli adalah struktur pasar dimana hanya ada beberapa perusahaan(penjual)
yang menguasai pasar . Dua strategi dasar untuk Koperasi dalam pasar
oligopoli yaitu strategi harga dan nonharga.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk menghindari perang harga,
perusahaan akan mengadakan product defferentiation dan memperluas pasar dengan
cara melakukan kegiatan advertensi, membedakan mutu dan bentuk produk.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penawaran Harga yang bersifat Predator</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Symbol;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Price Leadership</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BAB 12</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PEMBANGUNAN KOPERASI</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span style="background: orange; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembangunan
Koperasi di Negara Berkembang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kendala yang dihadapi masyarakat :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perbedaan pendapat masayarakat mengenai Koperasi</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Cara mengatasi perbedaan pendapat tersebut dengan
menciptakan 3 kondisi yaitu :</span></li>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level2 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Koqnisi</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level2 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Apeksi</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level2 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Psikomotor</span></li>
</ol>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Masa Implementasi UU No.12 Tahun 1967</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahapan membangun Koperasi :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ofisialisasi</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">De-ofisialisasi</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Otonomisasi</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Misi UU No.25 Tahun 1992</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">merupakan gerakan ekonomi rakyat
dalam rangka mewujudkan masyarakat yang maju, adil, makmur berlandaskan
Pancasila dan UUD 1945.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahapan Pembangunan Koperasi di
Negara Berkembang menurut A. Hanel, 1989</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahap
I :
Pemerintah mendukung perintisan pembentukan organisasi koperasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahap
II :
Melepaskan ketergantungan kepada sponsor dan pengawasan teknis, manajemen</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> dan keuangan secara
langsung dari pemerintah dan atau organisasi yang dikendalikan oleh pemerintah.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahap
III : Perkembangan
koperasi sebagai organisasi koperasi yang mandiri.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Referensi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://anitapurwati.wordpress.com/2011/12/05/bab-9-evaluasi-keberhasilan-koperasi-di-lihat-dari-sisi-anggota/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">http://anitapurwati.wordpress.com/2011/12/05/bab-9-evaluasi-keberhasilan-koperasi-di-lihat-dari-sisi-anggota/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://ridwanalghofur.blogspot.com/2012/12/evaluasi-keberhasilan-koperasi-dilihat_9540.html"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">http://ridwanalghofur.blogspot.com/2012/12/evaluasi-keberhasilan-koperasi-dilihat_9540.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://rachmadhidayatullah02.blogspot.com/2013/01/peranan-koperasi.html"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">http://rachmadhidayatullah02.blogspot.com/2013/01/peranan-koperasi.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://alimah930617.wordpress.com/2012/12/04/pembangunan-koperasi-di-negara-berkembang/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">http://alimah930617.wordpress.com/2012/12/04/pembangunan-koperasi-di-negara-berkembang/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-5434724518905311302013-10-28T06:17:00.003-07:002013-10-28T06:31:14.751-07:00BAB 5-8 EKONOMI KOPERASI<div style="color: black;">
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">SISA HASIL USAHA</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">(SHU)</span></b></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">PENGERTIAN SHU</span></div>
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<br /></div>
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<span style="font-size: 12.0pt; line-height: 150%;">SHU atau
Sisa Hasil Usaha adalah pendapatan usaha dalam Koperasi dalam tahun buku
dikurangi dengan biaya-biaya, penyusutan, kewajiban lain dan termasuk pajak
dalam tahun yang bersangkutan. Setelah penghitungan dilakukan kemudian SHU
tersebut dibagikan kepada para anggota koperasi sebanding dengan jasa anggota
koperasi berikan kepada koperasi tersebut dalam arti sesuai dengan transaksi
usaha serta partisipasi modal dan sesuai dengan apa yang telah disepakati pada
rapat anggota.</span></div>
<a name='more'></a><br />
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<br /></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">RUMUS PEMBAGIAN SHU</span></div>
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<span style="font-size: 12.0pt; line-height: 150%;">Pembagian SHU ini didasari pada acuan
hukum </span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">pasal 5 ayat 1 UU No.
25 Tahun 1992 tentang Perkoperasian yang dalam penjelasannya menjelaskan bahwa
“ Pembagian SHU kepada anggota dilakukan tidak semata-mata berdasarkan modal
yang dimiliki seseorang dalam koperasi, tetapi juga berdasarkan perimbangan
jasa usaha anggota terhadap koperasi. Ketentuan ini merupakan perwujudan
kekeluargaan dan keadilan”.</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Di dalam AD/ART, koperasi telah
ditentukan pembagian SHU sebagai berikut:</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Cadangan koperasi
40%</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">jasa anggota 40%</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dana pengurus 5%</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 0.75in; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dana karyawan 5%</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 0.75in; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Dana
pendidikan 5%,</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dana sosial 5%,</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dana pembangunan lingkungan 5%.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">PRINSIP
PEMBAGIAN SHU</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1.25in; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">SHU yang dibagi adalah yang bersumber
dari anggota.<br />
2. SHU anggota adalah jasa dari modal dan transaksi usaha yang dilakukan
anggota sendiri.<br />
3. Pembagian SHU anggota dilakukan secara transparan.<br />
4. SHU anggota dibayar secara tunai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1.25in;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">PEMBAGIAN SHU
PER ANGGOTA</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-left: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">SHU JASA Peranggota bisa dihitung
sebagai berikut:</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-left: 0.25in;">
<b><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">SHU<sub>A</sub> = JUA + JMA</span></b></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-left: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dimana:</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-left: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">SHU<sub>A</sub> = Sisa Hasil Usaha
Anggota</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-left: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">JUA= Jasa Usaha Anggota</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; text-indent: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">JMA= Jasa Modal Anggota</span></div>
<div class="MsoListParagraph" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<br /></div>
<div align="center" class="MsoNormal" style="color: black; line-height: 150%; text-align: center;">
<b><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">POLA MANAJEMEN KOPERASI</span></b></div>
<div align="center" class="MsoNormal" style="color: black; line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="color: black; line-height: 150%; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">PENGERTIAN
MANAJEMEN dan PERANGKAT KOPERASI</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Menurut Paul
Hubert Casselman dalam bukunya yang berjudul “ The Cooperative Movement and
Some of its Problems “ yang menyatakan bahwa: “ Cooperative is an economic
system with social content. “</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Yang artinya,
koperasi harus bekerja dengan prinsip-prinsip ekonomi dengan melandaskan pada
azaz-azaz koperasi yang mengandung unsure-unsur sosial didalammya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Unsur sosial
yang dimaksud yaitu lebih menekankan kepada hubungan antar anggota, hubungan
anggota dengan pengurus tentang hak suara , cara pembagian dari sisa hasil
usaha.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Sedangkan
menurut UU NO. 25/1992 yang termasuk pada Perangkat Organisasi Koperasi adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1in; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Rapat anggota</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1in; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pengurus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1in; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pengawas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">RAPAT ANGGOTA</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Rapat anggota
adalah, sebuah forum musyawarah yang biasa dilakukan oleh para<span style="mso-spacerun: yes;"> </span>anggota yang terlibat pada sebuah koperasi.
</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Rapat anggota merupakan kekuasaan tertinggi di tata kehidupan koperasi
yang berarti berbagai persoalan mengenai suatu koperasi hanya ditetapkan dalam
rapat anggota. Di sini para anggota dapat berbicara, memberikan usul dan
pertimbangan, menyetujui suatu usul atau menolaknya, serta memberikan himbauan
atau masukan yang berkenaan dengan koperasi. Rapat Anggota Tahunan (RAT)
diadakan paling sedikit sekali dalam setahun, ada pula yang mengadakan dua kali
dalam satu tahun, yaitu satu kali untuk menyusun rencana kerja tahun yang
akan datang dan yang kedua untuk membahas kebijakan pengurus selama tahun yang
lampau.</span></div>
<div class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Hal-hal
yang biasa dibicarakan pada Rapat Anggota, yaitu:</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 38.4pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Menetapkan anggaran dasar koperasi;</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 38.4pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Menetapkan kebijakan umum koperasi;</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 38.4pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Menetapkan anggaran dasar koperasi;</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 38.4pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Memilih serta mengangkat pengurus koperasi;</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 38.4pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Memberhentikan pengurus; </span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 38.4pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Mengesahkan pertanggungjawaban pengurus dalam
pelaksanaan tugasnya.</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpFirst" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">PENGURUS</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Berdasarkan Undang – Undang Koperasi
Nomer 25 Tahun 1992 yang dimaksud dengan pengurus adalah “sedikit – dikitnya
terdiri dari ketua, sekretaris dan bendahara yang dipilih dari dan oleh anggota
dalam suatu rapat anggota”.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Fungsi dari pengurus itu sendiri
ialah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pusat pengambilan keputusan tertinggi</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pemberi nasihat</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pengawas atau orang yang dapat
dipercaya</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Penjaga kesinambungan dalam koperasi</span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">PENGAWAS</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 0.25in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Pengawas dalam koperasi ini bisa
diartikan sebagai bagian dari koperasi yang bertugas untuk mengawasi tata
kehidupan didalam koperasi tersebut termasuk organisasi, usaha-usaha dan
pelaksanaan kebijakan pengurus serta pembuatan laporan tertulis tentang
pemeriksaan.</span></div>
<div class="MsoListParagraph" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">MANAGER</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 0.25in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Seperti pada umumnya, Manager ialah
seseorang yang membuat perencenaan untuk organisasi yang dipimpinnya sesuai
dengan ruang lingkup dan wewenangnya. Dalam koperasi, fungsi dari seorang
manager ialah:</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Mengelola sumber daya secara efisien</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Memberikan perintah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Bertindak sebagai pemimpin yang mampu
bekerja sama dengan orang lain untuk mencapai tujuan organisasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">PENDEKATAN
SISTEM PADA KOPERASI</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Menurut Draheim koperasi memiliki
sifat ganda, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 0.75in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pendekatan Sosiologi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Dimana organisasi dari orang-orang
dengan unsure eksternal ekonomi dan sifat-sifat sosial</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 0.75in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pendekatan Neo Klasik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Dimana perusahaan biasa yang harus
diolah sebagaimana perusahaan biasa yang harus dikelola dalam ekonomi pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: justify;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 1in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">JENIS dan BENTUK KOPERASI</span></b></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<a href="http://www.blogger.com/blogger.g?blogID=7030768291124533463" name="9103143690020628565"></a><span style="font-size: 12.0pt; line-height: 150%;"><br />
</span><a href="http://www.bukupr.com/search/label/Koperasi" target="_blank"><span style="font-size: 12.0pt; line-height: 150%;">Koperasi</span></a><span style="font-size: 12.0pt; line-height: 150%;"> dapat kita kelompokkan berdasarkan
jenis usahanya, keanggotaannya dan tingkatannya. Seperti yang sudah saya
rangkum seperti dibawah ini</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: black; line-height: 150%; margin-left: 22.5pt; text-indent: 0in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Jenis-Jenis
Koperasi<span style="mso-bidi-font-weight: bold;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-left: 1.5in;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; margin-left: 0.75in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">1. Berdasarkan jenis usahanya</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;">Berdasarkan jenis usahanya koperasi dapat kita bedakan
sebagai berikut:</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
<span style="mso-bidi-font-weight: bold;">a. <span style="mso-spacerun: yes;"> </span>Koperasi produksi</span><br />
Koperasi jenis ini melakukan </span><a href="http://www.ok-rek.com/" target="_blank"><span style="font-size: 12.0pt; line-height: 150%;">usaha produksi</span></a><span style="font-size: 12.0pt; line-height: 150%;"> atau menghasilkan barang.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Barang-barang yang dijual di koperasi
adalah hasil produksi anggota koperasi. Bagi para anggota yang memiliki
usaha, dapat memasok hasil produksinya ke koperasi. Misalnya, berupa hasil
kerajinan, pakaian jadi, dan bahan makanan.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">b. Koperasi konsumsi</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
Koperasi ini menyediakan semua kebutuhan para anggota dalam bentuk barang
antara lain berupa bahan makanan, pakaian, alat tulis atau peralatan rumah
tangga.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
<span style="mso-bidi-font-weight: bold;">c. Koperasi Simpan Pinjam (KSP)</span></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Koperasi ini melayani para anggotanya
untuk menabung dengan mendapatkan imbalan jasa. Bagi anggota yang
memerlukan dana dapat meminjam dengan memberikan jasa kepada koperasi.
Pengembalian pinjaman dilakukan dengan mengangsur. Jasa yang diberikan
kepada penabung dan jasa yang diterima koperasi dari peminjam
sesuai dengan kesepakatan pada rapat anggota.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">d. Koperasi Serba Usaha (KSU)</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
Koperasi Serba Usaha (KSU) terdiri atas berbagai jenis usaha.
Seperti menjual kebutuhan pokok dan barang-barang hasil produksi
anggota, melayani simpan pinjam dan pelayanan jasa.<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
<span style="mso-bidi-font-weight: bold;"></span></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">2.
Berdasarkan keanggotaannya</span><span style="font-size: 12.0pt; line-height: 150%;"><br />
Berdasarkan keanggotaannya koperasi dapat dibedakan antara lain, sebagai
berikut:<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">a. Koperasi Pegawai Negeri (KPN)</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
Koperasi ini beranggotakan para pegawai negeri baik pegawai pusat maupun
daerah. Koperasi pegawai negeri didirikan untuk meningkatkan kesejahteraan
para pegawai negeri.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">b. Koperasi Pasar (Koppas)</span><span style="font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Koperasi ini beranggotakan para
pedagang pasar. Pada umumnya pedagang di setiap pasar mendirikan koperasi
untuk melayani kebutuhan yang berkaitan dengan kegiatan para pedagang.
Misalnya modal dan penyediaan barang dagangan. Di tingkat kabupaten
atau provinsi terdapat Pusat Koperasi Pasar (Puskoppas) yang
bertujuan memberikan bimbingan kepada koperasi pasar yang ada di
wilayah binaannya.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">c. Koperasi Unit Desa (KUD)</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
Koperasi Unit Desa beranggotakan masyarakat pedesaan. </span><a href="http://www.bukupr.com/2012/01/koperasi-dalam-perekonomian-indonesia.html" target="_blank"><span style="font-size: 12.0pt; line-height: 150%;">Koperasi</span></a><span style="font-size: 12.0pt; line-height: 150%;"> ini melakukan </span><a href="http://www.bukupr.com/search/label/Ekonomi" target="_blank"><span style="font-size: 12.0pt; line-height: 150%;">kegiatan usaha bidang ekonomi</span></a><span style="font-size: 12.0pt; line-height: 150%;"> terutama berkaitan dengan
pertanian atau perikanan (nelayan).<br />
Beberapa usaha KUD, antara lain:<br />
1) Menyalurkan sarana produksi pertanian seperti pupuk, bibit tanaman,
obat pemberantas hama, dan alat-alat pertanian.<br />
2) Memberikan penyuluhan teknis bersama dengan petugas penyuluh
lapangan kepada para petani.<span style="mso-bidi-font-weight: bold;"></span></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">d. Koperasi Sekolah</span><span style="font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%;">Koperasi sekolah beranggotakan warga
sekolah yaitu guru, karyawan, dan siswa. Koperasi sekolah biasanya
menyediakan kebutuhan warga sekolah. Misalnya alat tulis menulis,
buku-buku pelajaran, serta makanan. Keberadaan koperasi sekolah sangat
penting. Selain menyediakan kebutuhan bagi warga sekolah, juga sebagai
sarana pendidikan bagi siswa untuk belajar berorganisasi dalam bentuk
usaha bersama.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-left: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
<span style="mso-bidi-font-weight: bold;">3. Berdasarkan Tingkatannya</span><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;">Berdasarkan tingkatannya koperasi dapat dibedakan
sebagai berikut:<br />
a. Koperasi primer<br />
Koperasi primer merupakan koperasi yang beranggotakan orang-orang. Anggota
koperasi primer paling sedikit 20 orang.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
b. Koperasi sekunder<br />
Koperasi sekunder merupakan koperasi yang beranggotakan beberapa koperasi.
Koperasi sekunder meliputi:<br />
- </span><a href="http://www.bukupr.com/2012/01/koperasi-dalam-perekonomian-indonesia.html" target="_blank"><span style="font-size: 12.0pt; line-height: 150%;">Pusat koperasi</span></a><span style="font-size: 12.0pt; line-height: 150%;"><br />
Pusat koperasi merupakan koperasi yang anggotanya paling sedikit lima buah
koperasi primer dan berada di satu kabupaten/kota.<br />
- Gabungan koperasi<br />
Gabungan koperasi merupakan koperasi yang anggotanya paling sedikit tiga
buah pusat koperasi. ilayahnya meliputi satu provinsi atau lebih.<br />
- Induk koperasi<br />
</span><a href="http://www.bukupr.com/2012/01/koperasi-dalam-perekonomian-indonesia.html" target="_blank"><span style="font-size: 12.0pt; line-height: 150%;">Induk koperasi</span></a><span style="font-size: 12.0pt; line-height: 150%;"> merupakan koperasi yang anggotanya
paling sedikit tiga buah gabungan koperasi.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%;">
<br /></div>
<div class="MsoListParagraph" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 45pt; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">KETENTUAN
PENJENISAN KOPERASI</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%;">Ketentuan Penjenisan Koperasi Sesuai &am p;nb sp; Undang – Undang No.
12 /67 tentang Pokok - pokok Perkoperasian (pasal 17)<br />
<br />
1. Penjenisan Koperasi didasarkan pada kebutuhan dari dan untuk efisiensi suatu
<br />
golongan dalam masyarakat yang homogen karena kesamaan aktivitas /kepentingan<br />
ekonominya guna mencapai tujuan bersama anggota-anggotanya.<br />
2. Untuk maksud efisiensi dan ketertiban, guna kepetingan dan perkembangan
Koperasi<br />
Indonesia, di tiap daerah kerja hanya terdapat satu Koperasi yang sejenis dan<br />
setingkat.</span></div>
<div class="MsoListParagraph" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">BENTUK KOPERASI (PP No. 60 / 1959) </span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 1.2pt;">
<span style="font-size: 12.0pt; line-height: 150%;">a. Koperasi
Primer<br />
b. Koperasi Pusat<br />
c. Koperasi Gabungan<br />
d. Koperasi Induk</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">Daerah kerja koperasi di sini adalah
luas-sempit wilayah yanh dijangkau oleh suatu adan usaha koperasi dalam
melayani kepentingan para anggotanya atau melayani masyarakat. Berdasarkan
daerah kerjanya, koperasi digolongkan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;"><br />
a. Koperasi primer </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">Koperasi yang beranggotakan orang
yang biasanya didirikan pada lingkup wilayah terkecil tertentu.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">b. Koperasi pusat </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">Koperasi yang beranggotakan
koperasi-koperasi primer biasanya didirikan sebagai pemusatan dari berbagai
koperasi primer dalam lingkup wilayah tertentu.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">c. Koperasi gabungan koperasi
gabungan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Hampir sama dengan koperasi pusat, koperasi
gabungan tidak beranggotakan orang-orang, melainkan beranggotakan
koperasi-koperasi pusat yang berasal dari wilayah tertenu.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">d. Koperasi induk </span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; margin-left: 31.5pt;">
<span style="font-size: 12.0pt; line-height: 150%;">Koperasi yang beranggotakan berbagai
koperasi pusat atau koperasi-koperasi gabungan yang berkedudukan di ibukota
negara.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%;">PERMODALAN KOPERASI</span></div>
<div class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%;">ARTI MODAL KOPERASI</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 0.5in; text-align: justify; text-indent: 0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Modal merupakan dana
yang akan digunakan untuk melaksanakan usaha-usaha koperasi. Modal terdiri dari
modal jangka panjang & modal jangka pendek.</span></div>
<div class="MsoNormal" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 0.5in; text-align: justify; text-indent: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">SUMBER
MODAL</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sumber – sumber modal koperasi ( UU.
NO.12/1967)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Simpanan
pokok</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Simpanan
wajib</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Simpanan
sukarel</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Modal
sendiri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sumber – sumber modal koperasi ( UU NO.
25/1992)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Modal
sendiri (equity capital)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.5in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Bersumber
dari simpanan pokok anggota, simpanan wajib, dana cadangan, dan donasi/hibah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Modal
pinjaman (debt capital)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Bersumber
dari anggota koperasi lainnya, bank atau lembaga keuangan lainnya, penerbitan
obligasi dan surat hutang lainnya, serta sumber lain yang sah.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">DISTRIBUSI
CADANGAN KOPERASI</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Distribusi Cadangan Koperasi Menurut
UU. 25/1992</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sejumlah
uang yang diperoleh dari penyisihan sisa hasil usaha yang dimasukan untuk
menumpuk modal sendiri serta untuk menutup kerugian koperasi bila diperlukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sesuai Anggaran Dasar Merujuk pada UU
NO. 17/1967</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Menjelaskan
bahwa 25% sisa dari SHU yang diperoleh dari usaha anggota disisihkan untuk
cadangan, sedangkan SHU yang berasal bukan dari usaha anggota sebesar 60%
disisihkan untuk cadangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">MANFAAT
DISTRIBUSI CADANGAN</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Memenuhi
kebutuhan tertentu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Meningkatkan
jumlah operating capital koperasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sebagai
jaminan untuk kemungkinan-kemungkinan rugi dikemudian hari</span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: black; line-height: 150%; margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Perluasan
usaha</span></div>
<div class="MsoListParagraphCxSpLast" style="color: black; line-height: 150%; margin-bottom: 1.2pt; text-align: right;">
<br />
<br />
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<w:LsdException Locked="false" Priority="65" SemiHidden="false"
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<w:LsdException Locked="false" Priority="66" SemiHidden="false"
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<w:LsdException Locked="false" Priority="67" SemiHidden="false"
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<w:LsdException Locked="false" Priority="68" SemiHidden="false"
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<w:LsdException Locked="false" Priority="70" SemiHidden="false"
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<w:LsdException Locked="false" Priority="71" SemiHidden="false"
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<w:LsdException Locked="false" Priority="72" SemiHidden="false"
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<w:LsdException Locked="false" Priority="21" SemiHidden="false"
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<w:LsdException Locked="false" Priority="31" SemiHidden="false"
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<w:LsdException Locked="false" Priority="32" SemiHidden="false"
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<w:LsdException Locked="false" Priority="33" SemiHidden="false"
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<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
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<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-para-margin-top:0in;
mso-para-margin-right:0in;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0in;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;}
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<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-size: 14pt; line-height: 36.78125px;">JOB DESCRIPTION</span></b></div>
<div class="MsoNormal">
<span style="color: black; font-size: 12pt; line-height: 35.28125px;">Lowongan Pekerjaan:</span></div>
<div class="MsoNormal" style="line-height: 24px;">
<br /></div>
<div class="MsoNormal" style="line-height: 24px;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
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" 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ZLu/RWgK4DVxkL/rogpxLAOYKH2OPxCfgGQyr354yvNzeGBAVbYujIx6jYx6s5vuExwvAS6Muo9wfHvar8gTbp07S+9s+PwXw/prP9Jb/1Peut/1lv/k967x85ZhyU7RmUcsnDXcgvVcb963MFH1yMcd97321MOio5+e00vKTr6yZ0+f+JC4I/GrlqXQnacdTp5OUzbLXTHWaeNWlYK1p7fnzn/s6X7Jm3rPUYXTl4ONQ2M03YL1bwYfNY7yjk63e5qckDGreN2V97Yq7Zun8baferr9mus268hjc3Lxsv2DuJqYorRsDC2InQEYwIyAABYCfi6Ulnh7eJyDrMfzH0ccofpiufEqNd8q0U2Xfn51DqFM+sVzqxXOLP2Z/1PNKyb6czGnv7grOK00obQ66TaDno3Cypv7da6fLWmgx5fUGUalEimDfim511OvE7tH1JzDblZ21JIpn6r7/gvVVNiRaN5cEJodpFv2i3jgLiChraEgkqNSyGX4rL2mlw0C4x3ik73z8g7bOP15gGtdYe01x06yW8tLXeeigLeusEavQBIhP9aJFJbphgN6F0AAGAl4evK/OCKkK5wLt8Z95ziuo9DgoGWcchzYtSbv3VLrys7D/9N/vT6w+fWHzZcf9hw/eFzn510qOvuL2/r9UjLT6+gmIakDIyOp5DqWxlsx2hiG2OoqZepYOtbROn8xSGgmNLZTGfaR2Z6puS6xGb95wHdT9Wtazv7ChqpWZWU2PxKFwIxLr/KKyU3uaT2WkWj2sXQuIKqIkpHXWff5cQbbx7SXf+zHn/7m4L+cuepKOa7iUBr5bmYEnR/YS3kAgAAVh6+rtjY6IVftSbEONTV+CB05TbPva/bZbDvwiTHfRwSqMvE6JW7E34P7vj3dUunK3aX/veHIx+q2263D/9Qx3X9LyZvK5l/rOusEZS+y8pP3TdJ0ydhl8UVnSux3xu5q7lHHXUKOWjjp3Y5cruxO/5SxE4TD+PgFKULV42DU7S9YpRcw95UOPtPNZvLSbnytv6uCTnOsdkGfvFFlM68hnaH6Gu3Gqj55A6fa8U5dW3GQUkfnbBaJ39mvYLBW4cN1iuceUvhzHLnKQAAALzOuLudzkx3gtgxD+6kPbibfv9OJkJX7Gy11NSU83PNH97xvDfp+fCO991Jn4lRr9Zm18x0S1trdWni0LW79O7uX+TMvHXjSnY7R32k6/yeusP7Bl5fOcVuOOvxvr7bVssAOTPvj3Vd3sHbrj1m+uYvputxFmuPma47brr2mMm6YyZrfzFZ+4vJ+uNm63EW/3fC7tNTrh9oOLyjYvXWcdP/VjT/UMP2X5p23xm5bTW4uPXsRYXzgacCEnfbBih7xv1gf/UjXdf/Om6y/qjhe3jrvx0zWnfk7HLnKQAAALzO9NP9H97L+HU8dYKTODGWMcnLxnjfvrjAcpJzmVx3PiXJNDTkXF+3q44OXvp1J/m6stXwspx10DYrfzmrgK3WQadSym/SuZappSrB145eSd7vFL7bIeyT05c/O+P2remV97Uv/A1v91cVm7+q2LylZP2WktVfVazfUrP/75Mun5v6bbUK2mzu96Geq5ypl55f/BHnkD1WPpvOum3Qd/3ayH2rscd2a9/vzK/I2QZfLGw/FU/aYnzlAw27f2id/7u67f8omS93ngIAAMDrTEer+zgnnjcawRuNmOCmTPGuYehKdaVtdJQh/7f+qRO0TldtTRUZdeXY10bu31j5f2sVsN0u5HuHsPjqttlns49+/33qwaNeaDy5uu18WvHljOKjFyMLWrq3mPuuU3d6W9Pln6c93tG68Fe8/dvaLlvPhxKqml1yqnZfSXbMJHlml4XlVT2cecyZutPNHo0uqjsdkbXLKXynY9jBK/GKQamHPOJwQdnHA67ttAvZbhnwnYXvN6Ze3xp7LneeAgAAwOtMR+vFMShwDArkjYaNj0aPj8Zg6EpttX1QoGDRYxNjDVqHq5aWqsy6YuL9nW3Y3stJB7zSdl6KD67tnnnyx29Pnjx7Nvvs2bM//5y9P/O4vJOhGZCa19KzxyXqv055fmgacMg7RTMk8//OeL5r7OuWW3Xv8WPGxO30Nvqj33//c3Z25vffZ2dn+abOPpu9P/O4tpdV3j1Qw2Czbt9pHITMkgt/8kzY7Ry+2+HqNuug3a6EPc7Ry52nAAAA8DpDbXEZg/zGoEAeFMKDQrgjQVi6UuUQEnyW/9vUWIPWdVFWXfnf3cc+NfLZ5hx7KqVGO6nyUFDOLfrYrYEJ79aRsZnfns3Ozs7OPnn6p8u18lPRuURy5y63hPfNQn/0v2ZVQD6bVbXHL+PnoGu1g8PlDPb9x48fP3nCvwTFszmN+e3J0yd//sl58Mi3hnoqtfgH58htloG7zkeYZNbpJZQtd54uDhoNzD0GvEYAh3+Foba48CDfKa7/3cngu5MhE5xQDF2pq3YIChC0V0xNNOjdl7S0ZOoHu/h/e45/Zh2240qmUnSxahxJJbHCtZZlT+aoVg2H9E08/EOgE7TR8ZJu5uMnf1ytpG72yFBMLpcLypMLyfer79a/VhlR31k3CD398ymWpszOzs4+ezY7+XA6u2OwsG8kmwZdKO3wp/R6NvapEUp2X4hRD8vyLm6xy5D4vUhxC7SIptB+8ROIaRH4F/NOi8hFVbDSjDklGvtEsQkvtF984oQNXolJ2rQIvEzxPo8vyMBiolmWr1jLDNzhn8c9ECB8ZWVSuGRpeamixqC7/QIP8uvv9SwrcSREmY4OBWLoSkOdo7+fQFfMTTVpnW4aGjLoio7dxX8cUFaKurk7NP8UsdmprNeynBbUzfXqndRtGHVs4k5M//bsmaDF8efsLPRgxreJbVjac+waZU9C7RlSVyiV3c6dujMzI0ZU+LrSM3ZbndjgS2Y4VPRqX6u3KWp1r2eY3GzWii3Qii7IaBkIKaJIsle4FpGm3n9pdAVhZKE9WjMl2PLCTOWDNljY3hfBq6MrhfZycnj8C72FWCy9FyHzghaBX3nxfJ2pLrerq3TW1sLjcDi8qhKD5omhK40Nrn6+gtfxLS20ejrc1NSUZdKVDw+qaKSQFNIaTIvp7uQR86r+YOrwyVsUw0q6V8dE76+Pns0Jw/0nT2pvT2eOPkwauefTwwsdmAoZmCqGbpMn7lZAU+PTvz39809MUXk6++dvfz5tn7of2MnxaB/LoE+4U4avtDCvdo+EUQccS9rSOkbim1g/emVKsherFkE8DcCe2ZHLXQl9tpEWgResHCYnh4+gIZ1f8B8sNMF/85fIydkXYr1OKcoAfESh+Hf6hWsioRL+PLqC/VFjWN6J/OoxPJfEGozYIVM+YGa+GKtQ6ZpfLFNUJsOWcouQ1UihDwkIGyO0hpsIlxML/wrhe4gRuIidEp0f8R9mdiEdfsE9FpG38BOQKULYII1t8DAx04jwUjweccVcqAtmYAYhTcjYZUtytSBNNr44MlJNS4sFX/QyMFCrq7qAoSvkBhdfH0F7xcZGu7dTdl05oGJ0rUopuxV3g2pY0XeJzHRpGNgXdu1ocLpjI5Q1MDV0b/rB73/035sp4t6PZT+4xpvJu/04e3wmjfMwY/Q+/f704IOZsrEH1eMPeTO/z4+mwLn/xx8993+rvT1Tdvtxxuh06sDd9JEHkX1cF/Lg1U62SV5rYP2gC6nnc7drkuwVryuIQgn7Z861EI9KtAi8NMUPFgy8gkAvgLlQLEUZgFjHUcRntoR1BbFn8bqCCLzQXg5RgGliTkDlkjiDC+0ReStLPoipXzCtQiVaxCLMGF4htG4pTGAxjYSdJCYPFz6uAI9IyOXEMXcnUDdRbOCIneKSIypvpcgujM8WoQLH+hAE+g6JyAKpbINdL8qvkF4qdKPmlgKf/wYEPJvEO4MY/0ekT2y1IDEbXyg3r1sX5Ap0xcxUMybKBLO94uLjLdAVezudQbq7rLqy4Wd8emOPWy3TuIRuWEqL6xoK6xj+wTN649nz9jWD8d08N8pw/fi9G8O3nZrYhrVsz97baWPTsSPTydxHDXdnfn/69Nns7NPZ2cdP/+Q9/u3x06dTvz0Ze/zHn3xm/3w6+5R9fzpn6C4RenhzfObm5EzW+HQGe0ov/rpBcXtAC0snh3IgovhURq1STJEke4V1RWQJgp3MP4C6j6IKMOo/tPcKuyTikUicAdhRidy7qH4wFJIUQUTPL2bysU7Cjk7mfJAmf0TsR+oKRiCoqxB1MrobT+wFIowRdzelrjqk8TJp80GsfZLzXKSuYOcteqFvTAGBuQoiO6SzTXL5El2WhV1dttyToldQYrUgMRtfLPm5Nrk3bPmSYWiobm6uhdVeaXT19RHMBztroBYTacz/Lb2ufLBf+UR8iUEhzaWG9VMW1b95kMjg/BKR/U+8wQ8ZLbszOo/k9fp3cyIZY+7NzKjuUT8az5c+GTJ4P3rofsX4g9nZhb6vu3/8wZ15XDz+4Cb3Aev+dDX3zsiDafLYnbjesYsNw3ZkiMC+E9k/4d3FM7xes9nEWTevKbpr+GRe2+GEsvA6WlBFpyR7sYamEQ0QzJpu3q3RzV6R1YdIXYE/FKEfkMQbII2uSBCF5x1fgUeBqSvCJ4gZvsAq5XL4CNoi8kF8/ghbhUq0uEDQmQLXOOxORtQBjDoLboyITMd0OZEgA5Gg6tgxikvOcumKyNpYJHPZIlTrC9mGcQtE+5U0ojof5kIwiKixc0+M/wudiw5olepKUb41McOCLxOqqkrKyooYutLSdMHP12B+ZUo8XklRUfHkSbyFhZo0cejZX/rfvYp/v5T5cWjVl5H1m2PqHato2X0jellVH6jofxFTvSWt7Yesrn05PUfyaXVjd549mx19NBPHmLzQzjNtgExqWDHdo3nsyd+ePp2dnf396ZOcgXHzaqZ9PTuqi+NBYftSBszLaG5kllZRrwap71I7pFHSd6ygd8+l8E0Gdpca+rL7oFNFXQeTa1xL2p1uNkmyF3GbC5EdI6KrVdjzDnIkZul1RZouIynbK9ipX3w/2EIlh1GARZ0gg648Rz6I249lFSrRL0ZXsI0RoytCLicKjJYfZqcYyiB0GC+BrqASILuuYGemkJcKgkK1HoTaSvAHntdGV8pKrFOTzXEwMHSltcmp4Jbg8yw2VjoNta4NtS5Mhie9S6rvRZ5z8frwoIoigbQxrPJD39JPAstO57Wl09gmxU0faRp/HET6NL79m/QOuWudW9Pbr1KHnzx98uzZ7PSTJyEdo/uudR7MbFfIpuqX0kYezDx79ozz8LFZRZ9mXpdJeZ91JUPrBtWikBrY2OdH7nes64+kcdQKurZfa9t9vWODvv0+z4iYruGELtahrPbv4+u+8s//yCVDkr1Yniy+0wBxAN0fvbS6IoUBYuxcTl3BaJYIdQ5gn7AYXZE9H0TsF2kVKtGSAsG8z7L2g4kyRsLdlKIjBTsjRXfaSMgHsfYtqa6g8gS7HwzDWhltk+xX2N3j9hGop1Dh+zCXWLH9YK+YrlSW2sZGm4rTFR0d1fYm+zsT7vU19o21jjzI/96U/71J/ymeX1erszRxmLv7f6GgFl3d+XNi43se+X/3uKWSVnetl+1a273FxHnb1aLtGV0/Ent2ZnRsIDTJxZMZU/efPZvtnrinU9y9M4W8N4l8IIlsWNzNvPPg2bPZzqkHQW1DXs3s6F6OXXW/5vU2vevN50mdJ7MaA+oYvjW0A0l1uzKaD2aSP9MyVU8tTqENXazv/T6j49Oohg99Cj+4mCXJXmwHmtslPHwndDsXdqKCghcK+EicLLoijQFC/4nfK5T6xerKfNiCbgDkiKLIE2TsB4OPEciQDyIyX6RVqERLrijhtx9rP8xGxDkibEfnobAIY7ocNlg3HqO1gRk4bKeo5Ihy7KXQFfTJWB2VKGdAGCTONqz8E+VXGF4quEUIozFdHdY5JiL3XjFdqa20CQ8z4iuKjo7qCbwyQldqK22YfU68EWfeyMW7E173Jv0muX48yI836j8O+TsFJLQAACAASURBVHe2SvUdYnuf0A8PqZ5IrtweV/8P76J3L93USK8vGhgJpw7+4Br0nX8OvrBft3TweG7vxpimfYmU8YczrNv3cWmNWwl1u5LqDyQ17Iqp+jmxtnxw7M704xjqkFNln3PtoBuZZUTq1bjeujuqQjmpphma+HP2T/av9zWvNX4XV3s0qeqYq78lqSWth2VE6lQr6PnpWuumq5X/8rolyV6s24xwQngfrPANnvsH6xFlLiA5OTn+XEBkiPaFUjiQVAasgK7A0iYnZ1+I4fGiTpCgK0jQKiNLPmBnvgirUIkWX1HCjZFynrGcvb290H7RxmD02GO6HNYzs4ibtlDPYQ0HYO/ETo6ovBWZXbAaWZoKERZ4hMhOP4SvSGkb1i0Q4VdYXopuPWG6Onaeiuotx2zyvIS6YhXoLxg6ueCiY2muidCVuxOXpriXx4ZdxoYv8SCfcch/nBM0wQmb4ISOjwZKqSsugRF/P6CyJ7x4V2rL1zG1G4JLz9xsKmdChC72fh+CnA/xlxv04zm0w1ndOxJaNLPbW0en8CkN73nkfxpYujWicktY+cbg0s2hpca32vzr+3VvtJ4gtmrfoGrkUA8lU7aElm/0LzkcXXGze6iwb/Th77/71dC2Eap/DMzC+ceFtA3e6GNrXW/5MqLuk/DafwSU/90zf7nzFIAEu6S83ixncadF2L/C2b1k3rRCNa5EXonb11Br5eN9iq8rAX5nAv3PIHSFO+w8NuzCHXbhQV48yHuCc3WSGzXBCR+H/HmQd0freWnicAuNeX+/ilxg4XeExi0x9V/H1hsVtRX1D0V2sA6HZ37rmXooi3boWvfBjI6d8RST/C6/avoGn6IPPAs3+JduDC7fHFr+iX/J5uAyhaQGfHrTQULtodg6nRsdCilNm8KqPrxStMG76F8eeR9dKdhytcy8iLovvmZ/aqNqUKK8f3xSz1DR4LBSWv27nsXv+pS+5036x5WiZc5SABIpOv9fP5axUnsl6iUYiC6+JXSmVaorr8btI9dbebrr8XUlLNTgZrY5SlccucNO3GFn3og7b8R9HPKdGA2e4ISOQz68EXdqq4M0cXhGxL+7T3mT962vrtZ9HFj5eXCVYX5TZndfJHVQMSHvC2fCrrSOg5ndB9Kpu+ObTmS2muRSNweVfRVUviWk8jP/0s0hFZ8HlH4dUvlVYLl8fMMviY2nc6i4tKatV6s/Cij70Kd0S3D55sDSv3vk/9On+Ovomm2JDSo323+8eFU5MT+9d6igf+iXxJov/Eo3BVV87Ev6l3fxMmcpYAGhDmgAn1Vaqa1OMLulnhtwC5aR5kbLS646Al0JOdPW5IjSlfOc4fO8EQ/eiOfY8IWxYVfeiAcPusKDPHmQF7XVUZo4vKMS39un/Kl7zidBNZ8EVH0RVHU2l5zcQYvpGNAiVnxkFbgpmnwku+cwsWtfUuuPcWS5iNrNIVVmed1WBT3meV3ncjqUUpuNc7vsi2nni3udSL3etQNOpX3n8rrUiO0KSU1fhVZ96l/2T++Sf14p/jSwfFt8467Upk0OgafzGtO6WRldjCOJ1Z/6lHzhV/qxD+nDK0BXAAAAYBlpbrC0s9HC4XC6OqrEDFPOsCtKV5zGhl3HIV8e5MUbcedBrlPcCxOjLtxh9zHIi9oiVT+Yb0zSu/tUPnbP/SS4bkNwzZehNUb5TZld9Mwepl1V11d2QRsCyvemUg+kdexLavsuivxpUM2GwGq5yIafEppU09v0b3RqEqkmeT1m+TTLgl6nUoYjqc+ykGZaSDt9q1sxo21TeO2XYbVfh9duC6/72K/8k+CqDX6FW+z8rMo7UrsGIpu71DLIuyLr5MKqP/Ip/dCbtNx5CgAAAK8zzQ0WOdlmFSTLQboTd9iVw7qA1hUedGUc8h+HPO5NeoxDFztbbLvb7Mahi2OQZ1+3VOP2foTk9/arfOKV92lY44bQ+i+v1hsWUK5103PoLO+mfjmX0E1eN/endhxI6did0PZlWMMnIXWfBNd+FFQrF01WzKBaFtFtSxi2JX3G+b3Geb22xX22JX0Gt3rMiuhH0ts/Dav7LKz+87D6rVHk7wmUz4JrPwqo+ad93KGQdN/mfmLPQHhTl2p60/5YyoE4yjdXa//lV7HceQoAAACvM20Ui0mOyyTnAmfIGWI6Qyxke2Vs+CIP8prgeA4PXoyKOGtro6miopiccO7Br+53JryvXzOWJg6+rnzmXfhFRNPn4eRNkY22pOasHvqtPmZY28Ber+jd/jlK2R0/JrVtiqJ8drXxs6uNG8IaNoQ1fBbW8GV4o/aNbpNCumEBXe9mjxqx06G03760Xz+X9i2h6RtC86ZoyueR5M8iyJ9FkD+92vBJaP3HQTUfGXvrZlUldjNv0geCG6nH0poOJLQcSmzZHUvZEFy93HkKAAAArzOtZCuI6QwxnQQbqr0ywXHnjbhNcdwG6S6KioI3J02M1Rpq7Brrzh89qiBNHHxd+cKveGN0y8ao5m8ITY7lzTdofQV9rNAWunVeVXRjR2Rr77H0ui/CG7+MbPoigvJ5BGVDOGVXQptxEcOmdOBcQZ9ebu+R9A4lYpdZMUPnJu3Urd5fMru2xrZ8GkH5PJKyidCyKably0jKd7GUb8OrvjD3tC1ry+pl3+odCGhs3x1fvz22+VBSm1xM04bQ+uXOUwBAPOBTiYBXm7Yme4jlCjH5jRWh9srQwIXbPLdfeW6EqLNKSnPCgsPl5Zi7OOtIue6kHyH5vQOqXwWWbomjbia0b4tvPV/enNVDz6cPRDR3JXX0FA8M3uwdMM2t2ny16quY1q9iWuUzunBZPdq59LOFDJ1bdI2c3rOFDK2bvabFAxakgdP5fVq5dJUbtEMZXd/Gt22Lb/uK0PpFVMuu2GqP2o5wSs/ZtMJLtd05dOatXpZ/A3VPAvnLCMrW6JYvw8mfh5Ml2QuffiJmEooUb8mKZEkm4WO+ewx/o1hi7C/+zZLFxfgC7BTzBqv47ER6i9DreEKXSjNTVtapSsJvj4KZTi81dFUC0YW70lY8B+1NDqMsN4h1AWK5QCyXUdZFhK7o6eF9vU8N9V8wN9WYF5WkeKN+msuJE0rS68r7B1S3hlR8l9T9TULnzuR2x7LmzE5aHn0grrUrvYNWyWRfp/XZFNVsj67cEkf9Oo6qk9dvU862rWAblwwez+rVyWO4VA85VLIdq4bMSEzj4kH9/H7HKrZdBcu8lKmTx/gqtm1TZP3JTNK17oGK/o6izrTM5oiuPvuavltxjSk7E1q+iGz5KrplY1TzxqhmSfZiLjCHKqirYQJtob0cHo8ylRaBF9onPoSXYbL8ctspfDfRi3+Ie8Ub+b61yDf/YSEvh64IeexLcWcBmLwCuuI4ynKDmBcglivEdIWYWN/1io4821hvi8cL2it5N81pnU6KitKuk8/XlW3hVTvSaN+n0Pamd16sbM7s7Mmn90dS2kMaW4jdvbGtnbYl9bsjCrcldn2f1G1YwrIqH7IoH7KuGDIoZjrXjDhWj5iQWCfzByzK2BZlbNNSlls9ZFs5ZFXO1s7r/zqhQy6m2iy/sqAzu5fh8pDx9v2Bv/3G/ss0+797uraZ5ETuSazYRGjfTGjbTGiTZK+IhYDga0nKycnh7e2lqL9RJX7uX1hFiXzeFRGgqLVA8BER9qjqELEQHnbg4tsrNKGv12Ev3YGxl59NEfYL8RXaI+OWQiFg66EgUkpDHZZkjJjdwrGh76bQCi0YNwZbIWB7hdYtsY9YsEd4TSDUKi8L58rqZdOYDouRpYXzR9CrXQp2LixII2J1EKnu+OIuFOu92JbDUi+qi0Gm/WjoqgTCGgJhDYHoQiGtIZDSBPu5LkT+fsIaIgVWv4jaLzHMV0BXnDhsT4h1EWK5QUzXkUFnDF254KLd3+t44oTSXCeYaVernaKiovS68vcDqtsja3dfY+zK6DuS3eVd25xG7c6nM8IaWyKa2pLau69SqGYF1d97p+5M6dmZ1rMng6Z0s9+pFrKvHrGtHLavGjlTzDIvH9IvYtlUDjvVQM610PnqEYvyIZ2CwWM3GNuSu3ddLbAvLu2j7v594D/+YK95Aq15yl3zlLvm9+H/d2fgLZOc8C3xtG8SOr9JkOr7KyLX6JuepkVEFIo6TRihZY7ELOaD0S5CxY2utvARtEJ7REHkf2UWoy6ABS5RV9CLF2HEDg8bUVnAK6K534jLxJdgVMVDm9spduU+TGNE5hsqtZh3U4r2iugQ0XmEsFqoxsdYiBDRw4leg0pcpiGMEMpGtOYh6n7YfvgCjFLoisQ7vgQXIr0X03Lhu4BVmmTdvwBdlUDYSOFOT09PcykbCYQ5DeC6EAlrSHT+SWmkeQkRtV+aMF9+XWl25bB9RtkeEMsDGnQaGXTB0BUXF+3uDtsTeIGu3Mox6Wy1lU1XDuJ3E+oPZA/sy+pXv9UZ2tiaSu3O7qaHNDTHNLXHNFO96lo0M/K/tg34Mb13Tyb9YFbfibxBw7Khs6VDhmVDmgVMfN6AcdmQUenQudIhx1rIrnrEvGLYsHTolxv9O9J6dyZ37LkSnVtvda/r63tJXzyq+Oxe6sYHt754VPr53fivHlM/ae3G6d3MlUvp/T6lR5K9mIIhpuiKB3bhwk8R1Stm/wd653y8gkAWhIUWgbcvFGkXRuwidQX16IwRu8g+HowKHktQRYDdAzR3FTppsOafDPmGCcZR4QdoKUydRiZWTtwnREUlR1QrVySi+8HEOQ9WdY+8P7D7KU4eJN3xxV0oKokiAsRkrjWKdjlZ909PT9NJcGFooxAFGsClbFxouEzzpUKVLnq/NGG+/LrSRnGEWO4Qyx1iuXGGznOHsdorLs5a3VQb/Jyu5N00bm+ykv57kbHXcj44iN+f0KiQy5bPYeoXtoc2NiW3daS2d4c0tBCa20PJbbZl5EOBsZstrxzM7t+fPXC2bCSMOhlGnYjpmgpumwhtn/BuHvNv4XlSxs7Xjl6o5zjWjjrWjuJuDtpWQ6p5zF2Jbd9YupU2Wj9l6N6JMbl/3fDeNeN76cZ3E43uXz87U6N/n6t7Lq9wZ3qfVv6AJHuXVlcwSxiqeoWPu2K1lISAL1w734gX/MCqrZCBS9YVEV0R8NixVruVYdVVbES0AeauQl89fzqGMaItFxkzqioXP04ipa4IRSvU4MRIDuqAxCEZ+C1GxCjWeTBqZ5FKJ747S8IdX9yFwkmTXVcWTsLMPxn2t1GI842P6enpafpcnxVSG/jNlI0Ursj90oT58usKtdmWO+wMMS+Mspy62906Wi9j6IrrBa2u9gVdKbxl3NZsI72uZBWVfnAQL59MwRUMHc9jnS1s9q9tJDS3xbe0B9dTopravWoo1qT6vR5BP1xJO5I3rJDLOl0G+bZOeDVPeDaPu5J54Z1TAe2T4Z1Tge2TwdTJsI6p2J7bUV23z5ZDJpWjqgVDe1M7lS84selOf/K0HuTiHpYeu3/j9KMqp8ftQdMNsX+wY5/cu5rWevNgVp9DzYgkeyX0g4k7DROB66MeyhYa+3KITggpYp5GBrKgJ6iHelGBy6grUlVp81GviK5gGCPN+LioVEtVsUvfD4YIbbl0BdMVxTrPKtcVMd67Au0VoCsykZrs1tPhxh12pHVeioqM8fNLwtAVt0vaHW1WqiqCcftyktkA3UF6Xeno7ftKUe9YWsuJEghfNHymoMmtojqkgRLfSg2sI4c1tgTUN7tUkQ+6B+zxSlYphpQKh5QLh1QKh5QKhyxqOI6NY7Z1XNs6rk0d16KGY1nDsa8X/NYsGVYqGPolj30kZ2C/k1d54fa+kv9I8VybF/NGdcra/IT/yUv7gpS5l1xy7M7gvoul147nDRUP3pZkL4ZgYJVPqXWF7/sR8NNFVJRS9efAD8AaKoWwZgtmHb4oXZHueXAue55bVxbZD4ZpjFSWI66STVckRA8/jh5TWfZ+MMlHlrAfbHl0RZz3SuGfSz6+AvrBZMHTMyAkJL6n42JNpXdkVIy/fwKGrlzx0ulst1JRFujKeQethmoLL4+TUurK9PR0QGKmCrHlZMWodtno6SLqxfKqwLrGFGpXUD0lktwa3dR+pa7ll8DIbZZeGiXDGiUj6iUjasUjmiWQff2YV8tEYPukX9ukX9ukcyPPvXncu3XCt23CsWFMtXBIpXBItXAId71HztimLH9L961/T/ZbmxXxZk7sG5mRb2aEv5EU9JfqzH+f7FjvTEpK6p6SwlghwSi0F+WJUtZbQk4L05X5vSKflZAD6Qs9NAslj38purYSGbgsuiIqdnTgS9NegYcLswOuoAvRInJC2BiR+YaJpH4w0U/9Qr02WF06C0HIPG4vwXBURFjpEuE8mLUz3Dy4GXBTYWPuku/4Yi8U572SdIW2HPPB4A0O/iSu5x+3FxXmS68ryYkXk5PCaZ0XSEW+SQmRNRXeGLpCiNLv67aBf6w4JfHMxKh9QuxJ6WNqhyaDO6fM68fOkHovlFWHNlCIXT2hDU0xTW1xLdSAxhat5KxPcZqK8VV6FVzdMo5uGUe/nHOBPB7T82tK392Ynl/Du26Hd932bp0k9Pwa1f1rEHVKp3RUswTSLOUcjSn77qyFR44/s/Gz6Y41j7rXPOpd87D33x71/tvDnjX3ut8taYugcials1S4U1qUM6KfNkU6J6ICQZwL6z9G9ZWJMgmrNKIrK1iVhBG4TLoiKnZ44PB6Q1pdEZldGGMl8HNhxsCuxzBGtOVYCKcaFqRUPYHCZyLu5nyVjnzIwExOIWIqLTKZWLZI1Rkk5Dyiauf5BKE+zgjbXziXW1INkyzyQtHeK2t7eqlAzgle0AnZ5hmnkeAdYphhvvS64uXpV13uxRmy47AcOEOOvBEHtK7g8YptFMtxyN73io6JEd7DXZuYcba303Icsulpl2p9sNcF2ivxRZ4XBsiu1Y/E5uVrC3r4ZLWGuUK0kU3GIetRlsPwoPMoy4nDPo/QFVVVxRvEc7fHHDjDdrwR25FBmymO/R2ew9iwLcS0aSUbrrT9qwhQT8oEyK7VCKLTTcapD682dNKahTYExiD8aglzddDeZNzZ6trZ6jY27NBPc+luR64PRq41n+I6jLJsIZbNKMuGw7YdZdlATOtRlu0oy66VfG6l7QcAAEuJ9F2HrxttFKKgU4uwZAKwHGGuBtzcAsLCYjtb3fppF2IJkb6+yHH7KY49X1FGWTYQk68oNvNbG2ivAAAAAADJ1VCPojz/B3fMc3MCvLySUpLCELoCLajIgqJA/CYL0xboCgAAAABQREe6FeT5TnHMWylucbERdZVuCF0ZZdrAGygQywZiWUNMa4hlA7FsWhuBrgAAAAAAQVqyc0ONG4dlDTFtOCyLUZY5Ulf43V8sm1GmNcS0hpiWENMSYlpBTBuIadPaCMZXAAAAAICglWwIMW3Z/Tbsfquhfgt2P7auWEOC8RVLaNAKGrSCBq0hpk0r+exK2w8AAACA1UVzg/HQgO1QvzW734rNMGcx0LpiDTGtIKbVKMt6lGUFMS2hQf5mxR2yaCOfWWn7lw0uZSOR0iZp8l8aiTA/nQM2ZRAxzQO+qdKnsSYU8t+fgq/6MC14YYqEWvkBAAAAVjtN9YZ8UWExzNkMMzbDFDluz7QQ9H0NWkKDliODlpwhU+6QOYdl0VB9iVL3yrZX2ijEjRSu2EnlQvU+nbRGeAkgLmUj+tVZzDDRoYlY+AEAAABWO031Bux+S3a/OYthxmKYstC6MmgODVqMDFpwWGYclgWHbdre5NRY5zoOmeZc96uvemXH7dNIotoWCycINybaKES0GEirK8iXpBZ+I5ero5OEmjUAAACwumiqP83uN+UrCqvPmEU3QuvKyKA5Z8i0n2bDYljwRkzCwmJiCeFTHKPw8KjqMqOVtn+ZoKvCFpXD0hWpF/CRXlcW2ijo1eiArgAAgJcISu0pFsOU1WfCohvxN5SumHHYpg21riHBsYnxoXd5BilJISWFnre558KvRlWSXlFdoZPm2iIiNAC9CLZoZNEVwXdJifBGD9AVAADwkkGu1Z1TFEP+htAVDsuUwzYtyPWOjIgKC425yzPIy/FOSQrhDhlRm+3JtadX2v5lYa4TbFpaXRF8mxo9ej93SHpdQS0ZNA10ZaV4BGOlbQEAlowX49hzunKORT+HoSsshuUoyzQ0JCYhLuxWjjdnyGhkwJTFMIUGTcaGDJsbdJfPspVjvhNsWuZ+MGEVkVVXxH8OCOjKsgEkBPDasuTOT67RnhMVwYbQlVs5Phy2CaPberDXnDd8bnjAZGTQCBo0YjFMB+lm1GbtJTRltSCYYSz4R6Zxe6ArLyNATgAAPktVFsg1Wiz6WZiuoMdXTKBBEw7LGBo0Gh4wGhkw4rDO8YYNivPdr2d55+WYL4kRq4q5GcZ8JM0zhs/+EvSGLa2uwL86h/maC2DxAEUBAIR5/nJBrtFk0Q1YdAO+qKB1ZWTAmMMyhAYNhweMRgYNh/qNGuvOc1jnSIVudg7X4mKcliQZqwmuCxEuA7Avvs1vsGYK6v1H9Msr0yJ1RWSYGDMCYF+Uo0s9XwAgFulLDhhlAbwayOrJz+Pzc/1ghiy6EZN+joket2cbFN66nJPtNQ7pZ6b7NTfYhYZEDQ8YFuZddrmQ5uV5ZdERAwArhfgCAyQE8PqwTGWBXKPNFMwEO8ekn2OixlcmIP2Q4OjMDN8pjm5oaFThLTdf37jhgXNV5c61lU5lRa/uOi6AVxQgGwCA9CyuvJBrtJj0s0z6ORb9HJN+ltlrgNCVuzydlKSAm9meUxyd3BseSQmB1RWObMZZaPAMNKjf2qi+5MkAAJYPWQsJ6AEDvGIswqUXUQTINZqDdAMm3WCQbsCinxkZOI1qr+jWVDjm57pBg2dGB09zmPpctt5Q/+mhfgM240xTvaas8QEAqwogGwAAnCUpEeQaTTbDgMM6w2GfYdH1KXWnUOP2+hzmKQ7r1FC/wVC/wVD/GTbjDLv/NLv/NJtxpqlO4/ktAABeDBILjJgTgPwAXnaex71l9f9WslYvVZ9UqBcepmNtdVJbWxuhK0P9Z9iM0+x+A8Hf/jNshv781lSnJlNkAMBKIVwwwOg94HVGVv+XqUSct8OfO3fyxAktZWWtEye0NTWRusJmnGYzTrMZ+mzGaXa/Prt/XlT02Aw9oCuAl5TFPbsBsQG8jLx4bz92TEVDQ1tTU0tTU1NLS1NLSwulK3wVOYX8y9/0yLUnFh0xAPDCAHoAALxIVFRUtLS0NDU1NTQ0NDQ01NXVhXVlQUhYfXrsPj0WXY/dp8fq0yPX4lfafgBAMihdATIDACwrx48f19TUVFdXV1VVVVZW1tDQQOpKnx6bocdi6LH7dNl9unxRmd+ArgBeajAFZnGqMyMFz23v0iCNqavKYOl5xZIzLcvNWlUJ1NbWVlZWxuPx5ubmLi4ueXl5KF3RYfXpsvp0WX06LPr8psui67HouuRa1ZW2HwCQDemHK2USmJeo2L+M9ZSUwI3XKS/XKS9/qZMz/dLqSkZGhp2dXV1d3fXr1wMDAxMSEpDr5PfpCDY6xvZq6griYypYn1RZhihdiFhriwGWAlHyML9f+McigBfvvsnJrdnZ4oo9ho/Jvuyb9B+XE22qtPWUrAYv1rbnDA1+C/h29k1OSpMckevALtrUJcqBReoKP4GwlQzTSEuzZK2UZSQlJSUsLIxMJp84cSI9PT0lJUVIVwQqcvJ10pUXvLYj0JVl5MWMpsyXbSKD8XZi4hoCQVKxR/hYG4WIWBtbGp5DVygcztuJiW8nJlI4nJmZGZ3yctRCqM9r8ErrynyK4E2W5TIPk5XXFeJGEuyzs0TiktgjZWlycHAIDAzMzc1VU1Oj0WjXr19H6gr95JyinBTeyDWvka6kkQQPNW0U4hoSnf/5LxfBesawBg3sUUggFVzKRiLFhSS85vHcQsVEkirQlWXjeVatkP5afsE2r6tDVc1S6gpyz/wK1vA9Qs42d8nC500Rnw4SCV9U+EaKkpbnM3hhBe6NRJht85bTSXOaJJxSMaFJrhbn0yW8vZ2YKC45C/th5RT9KSa+/UL2cCkbiSRV/jcsBCEvPgkoZmZmcgcH309NfT81NXdwUPy/qASqkhZcRZVEEudg8CSINVj69kpgYGB4eDgOh9PX1z958iSmrqA2bWavNrNXm1z9GunK3Hck578mCfv+ysLntmDfkUS0iOca2gslakGopukk7DX2AcvPUrVm+H1fqLrsX+np5nV1810xC2eLffwXeoKZxna2+UDopHlHkqY/B1X5vp2YCBe/RbRXMAyeO3/+a0b8L0rwnXx+J1ZKxYUmESKDIUpXiAyGmOTMZTKq8MK+mjGnMYhiy88BLmUj/CFSqB8MM5lSMjMz835qKj8J76emiv8XnUA6aS7DSfBPbEhIwvMZzMfV1RWPx/OH7pWUlJSVlVG6oi288UWF2atNrlZZRJSrHeGu5Lnywy8bc0UX/iVH1FdbpudOEOppXfiN/tox0JUXgExvEcskOf9KTxfzpEzo6RGqprF9DPmJa8RDDNrZ4L4kqPKkGggU1g/pdEUWg+HV67xtFNIaEh354I+ZUtGhSZE0v7Y24Vvg19YmLjkYVacgargubqRwkcV2zlTMAo4o6cLJlBa4cryHFBLhf5EJJKVxKRsFGT7fkJqWnITnM5iPvLy8srKyioqKqqqqqqqqiooKQleYCEXRmlcUZq/WK60rIrIS8ZEuxCfuF/oiBENksFakBLdDXw5YPpZPVygcjnB7Bd4yILHZC2fD7z6dhJwYMt8FQYD1emE520Ig/JpaoC4SWayuyGIwuhajqyL6iFCdLaiUiglNctLG7t0T1pWxe/ckdOvNgVF4iZQ2DC2fxhJ4UboinExpmZmZuTkw8F5q6gdpaTcHBsT/K5RArguJ0jZNVyXRRdQ8mOl6LoP5HD16dx/yvQAABOlJREFUlK8r839RuqLFomsx6VpMuiaTrsns1YJt2uRqZZkjXP2I9TlVEgnWNTGf44i+VzEtYtBeWW0sVT8Yv0aDj1LM19Rj9+65UChbs7MXzkb6WBuFiBpKEddFg1UXtFGIqiSpOsGmReuKcP/Y4g1G9gKpUuYfnOdbLWJSKi40iUkj9PQI6wpWexEzaqHCy7eZPj/Qsrj2yuIHzIWFXwzCCeQ3EzdSuCLsEdVeed4R/iNHjswrCh+0rjDpmkyaJrNXk9mryaRpMmma7D5NaFCTy9JsaVB8vthXJWLG9OBPLnxV55cQRDcl3MNEux0YX3lRvMhxe369hjkfjMLhLJyN9jGuC5EgPMCAHt+WxtmkNhVe7fInTQmP5y/eYHT7hiA8yiIipZJCk5Q0XHExf2SL0NND6Onh90/iiosl64qI/ET2fksyT+z4CjyZUvKcurLQuBRvj1D3iSiDpSwRfF2Bg9SVXg0mXYNJ02D2agz3a3BYGly2xiBNo65CPYFwwtz0mCxZ9JKAMVWfoEqHNSkEeU1XJRBVSej5YAtfvJ+f5SVCV6bnP3QP5oMtJy94njG/gpbi/RXh6VWIoTukX2E5G9qXpH3GFNYVlLTMTxJ7DoP5vj1fw8JmgmFP/cLsWMMKTVLS3k5M5I+mwJX+X+npknUFs/BOC2s21mQqjN9wmzGTKRXPqyvY3V9ikyDW4KXRFXafBjSowWVpjPRrdDSr52ar+XnjjQxVlZVVcDgVefmjsmXSKwWiyxuwannx70VKLvYyI8nZBCO0S2bqcxu8MrxiyZlefe/bS1lGDh8+rKSkxJ8JhqErgqZJDN7JQVVLQwWHE2xKSsoqKipHjhxZ7mSsYoCuvJS8nOu4iHO2NgpRpgfhVVVPLS2vWHKmV5+uSAlfV/iKoqSkhJ4PZnROhd80weFUFBUXBveVlJRwONzhw4dX2n4AYPEs4bqTAABgHr6uqKqqnlBT09DS0j6pg9AVHE5ZSQk1sK+spKSkrq5uZGQkLy+/0vYDAJIB6+QDAC8SnKKipra2to7O/IbQFdTYi6KiIg6Hw+FwPj4+ZWVleDxYJx/wEgCEBAB4kaio4uGigtYVHA6npKQ0LyeKioqmpqbKysr+/v7V1dUJCQkrbT8AsBjAd4gBrw8v3tsl6EpiYuLJkydxOJydnZ2RkVFCQkJdXV1eXp6Pj8/t27fb29sXHTEA8CKR6U17iUcBgJcdWf1fphIhQVeio6PNzc3r6uoqKytTU1ObmppiY2Nzc3Ojo6PJZHJcXNxiEgQArAQSCwZoqQBeYZ7HvWX1fwm6QiaT3d3dWSyWhoZGdnZ2S0vL1atXg4KC/Pz8EhISjh59nd9fAbwKAMEAAOAsSYmQoCvt7e0eHh6dnZ04HM7BwaG5uTkvL8/c3Jw/NxnMBwO8XCxiTRcgPIBXiUW49CKKgARdodFoly5dunnzprKyMg6H4y+mj5tDQUFB1vgAgJUF6AQAID2LKy8SdMXDwwOPx/Png8FnhfEBugJ4GQEj9gAAn2UqC5LnGaO0BA7QFcBLivQF5tEcy2oPALDcyOrJyzjPGFNOgK4AXg2AWgAAwjx/uVikrvAbMfLy8uMAwEvFhBDijwIArzzSFxApkUFXcELIy8s/AwBeCWYBgNebJSxNEnQFAAAAAIAlAegKAAAAAJaS/w90UEhxZr/PFQAAAABJRU5ErkJggg==" /></a></div>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;">PT. FAJAR BENUA INDOPACK adalah PT. Fajar Benua Indopack ialah sebuah perusahaan yang mengkhususkan diri dalam Engineering Services, Instalasi, Konstruksi, dan Distributor Pemasaran kelompok dengan 12 cabang dan 1 Divisi Proyek berlokasi di seluruh Indonesia</span>. Perusahaan yang bergerak dalam bidang bisnis perusahaan dengan produk-produk teknologi tinggi seperti sendi Ekspansi, Mechanical Seal, Lining Fluoroplastic, Advanced Selang Aplikasi, dan Exotic Logam Pressure Vessels. Selain itu PT. FAJAR BENUA INDOPACK juga bekerja dalam bidang seperti Analisis Tegangan, Instalasi, Konstruksi, Troubleshooting, dan Emergency Repair Breakdown.</div>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;"> Pada kesempatan kali ini PT. FAJAR BENUA INDOPACK membuka kesempatan kepada para tenaga kerja untuk bergabung bersama PT. FAJAR INDOPACK yang tengah membuka lowongan pekerjaan sebagai ACCOUNTING SUPERVISOR, dengan syarat dan ketentuan sebagai berikut:</span></div>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;">Tanggung Jawab</span></div>
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<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Menyiapkan Laporan Keuangan sesuai dengan Standard Akuntansi (PSAK), melakukan review dan analisa Laporan Keuangan untuk keperluan Management.</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Bertanggung jawab atas Laporan bulanan (closing), laporan akhir tahun, dan pelaporan pajak</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Membuat prosedur penghitungan akuntansi biaya yang paling tepat bagi perusahaan dan mereview perhitungan harga yang di berikan kepada Customer</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Membuat dan mengimprove Standard Operating Procedure perusahaan. Memastikan bahwa sistem pengawasan internal dipatuhi.</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Berpartisipasi di dalam menyusun anggaran Perusahaan dan membuat pelaporan variance bulanan per cost center.</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Memonitor dan mendevelop staff bagian akuntansi.</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Melakukan dukungan terhadap Tim Penjualan serta berupaya mengembangkan produk baru.</span></li>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;">Persyaratan :</span></div>
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<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Memahami prinsip-prinsip akuntansi secara baik dan jelas (PSAK) dan perpajakan</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Di utamakan yang sudah pernah bekerja pada KAP dan pernah bekerja di perusahaan Manufacturing</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Mampu melakukan analisa, dapat berkomunikasi dengan team dan berkepribadian “can do attitude”.</span></li>
<li class="MsoNormal" style="line-height: 36.171875px;"><span style="font-size: 12pt;">Penempatan di Cibinong (di utamakan yang bertempat tinggal di Cibubur, Cibinong, Bogor dan sekitarnya)</span></li>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;">Lowongan ditutup tanggal 18 Oktober 2013, jika anda tertarik dan memenuhi kualifikasi di atas segera kirimkan lamaran berikut cv anad ke alamat email <a href="mailto:hrd@fajarbenua.co.id"><span style="color: black;">hrd@fajarbenua.co.id</span></a> .</span></div>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;"> Accounting Supervisor adalah suatu bidang pekerjaan dimana ia harus </span><span style="color: black; font-size: 12pt; line-height: 38.28125px;">memastikan verifikasi dan finalisasi setiap entri jurnal keuangan harian perusahaan, menyiapkan laporan perputaran cash, laporan pajak perusahaan dan laporan keuangan. Seorang <a href="http://www.jobsdb.co.id/ID/EN/Search/FindJobs?AD=30&Blind=1&Career=0%2c1%2c2%2c3%2c4&Host=J&JobCat=3%2c4%2c6%2c7&JSRV=1"><span style="color: black; text-decoration: none;">accounting supervisor</span></a> juga harus menciptakan prosedur dan terus mengembangkan sistem internal untuk memastikan efektifitasnya.</span></div>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;"><br />Kualifikasi untuk seorang <a href="http://www.jobsdb.co.id/ID/EN/Search/FindJobs?AD=30&Blind=1&Career=0%2c1%2c2%2c3%2c4&Host=J&JobCat=3%2c4%2c6%2c7&JSRV=1"><span style="color: black;">Accounting S</span><span style="color: black; text-decoration: none;">upervisor</span></a>:</span></div>
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<span style="color: black; font-size: 12pt;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="color: black; font-size: 12pt; line-height: 33.234375px;">Sarjana Akuntansi</span></div>
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<span style="color: black; font-size: 12pt;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="color: black; font-size: 12pt; line-height: 33.234375px;">Memahami PSAK / IFRS</span></div>
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<span style="color: black; font-size: 12pt;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="color: black; font-size: 12pt; line-height: 33.234375px;">Memiliki pengalaman yang cukup (min. 5 tahun)</span></div>
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<span style="color: black; font-size: 12pt;">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 33.234375px;">Memahami a</span></span><span class="hps"><span lang="IN" style="font-size: 12pt; line-height: 33.234375px;">kuntansi</span></span><span lang="IN" style="font-size: 12pt; line-height: 33.234375px;">,</span><span style="color: black; font-size: 12pt;"></span></div>
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<span class="hps"><span style="color: black; font-size: 12pt;">5.<span style="font-size: 7pt; line-height: normal;"> </span></span></span><span style="font-size: 12pt; line-height: 33.234375px;">Memiliki kemampuan dalam <span class="hps">mengawasi kegiatan accounting<span style="color: black;"></span></span></span></div>
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<span style="color: black; font-size: 12pt;">6.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="font-size: 12pt; line-height: 33.234375px;">Memiliki kemampuan dalam bidang</span><span style="font-size: 12pt; line-height: 33.234375px;"> </span><span class="hps"><span style="font-size: 12pt; line-height: 33.234375px;">a</span></span><span class="hps"><span lang="IN" style="font-size: 12pt; line-height: 33.234375px;">udit</span></span><span style="color: black; font-size: 12pt;"></span></div>
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<span class="hps"><span style="color: black; font-size: 12pt;">7.<span style="font-size: 7pt; line-height: normal;"> </span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 33.234375px;">p</span></span><span class="hps"><span lang="IN" style="font-size: 12pt; line-height: 33.234375px;">erhatian terhadap </span></span><span class="hps"><span style="font-size: 12pt; line-height: 33.234375px;">setiap detail kegiatan<span style="color: black;"></span></span></span></div>
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<span class="hps"><span style="color: black; font-size: 12pt;">8.<span style="font-size: 7pt; line-height: normal;"> </span></span></span><span style="font-size: 12pt; line-height: 33.234375px;">Memiliki </span><span style="font-size: 12pt;"> <span class="hps"><span lang="IN">Keterampilan</span></span><span lang="IN"> <span class="hps">Matematika</span> <span class="hps">Umum</span></span></span><span class="hps"><span style="color: black; font-size: 12pt;"></span></span></div>
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<span style="color: black; font-size: 12pt; line-height: 38.28125px;">Tugas Accounting Supervisor:</span></div>
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1.<span style="font-size: 7pt; line-height: normal;"> </span><span style="font-size: 12pt;">memastikan verifikasi dan finalisasi setiap entri jurnal keuangan harian perusahaan,<span style="color: black;"></span></span></div>
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2.<span style="font-size: 7pt; line-height: normal;"> </span><span style="font-size: 12pt;">menyiapkan laporan perputaran cash, laporan pajak perusahaan dan laporan keuangan.<span style="color: black;"></span></span></div>
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3.<span style="font-size: 7pt; line-height: normal;"> </span><span style="font-size: 12pt;"> menciptakan prosedur dan terus mengembangkan sistem internal untuk memastikan efektifitasnya.<span style="color: black;"></span></span></div>
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4.<span style="font-size: 7pt; line-height: normal;"> </span><span style="font-size: 12pt;"> memiliki inisiatif tinggi dan bisa bekerja di bawah pengawasan minimal<span style="color: black;"></span></span></div>
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Supervisor Accounting</div>
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Yaitu suatu bidang pekerjaan yang bergerak dalam bidang financial support, fungsi manajerial dan pembuatan keputusan ( decision making ).</div>
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Tugas dari Supervisor accounting</div>
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1. Merencanakan, memprioritaskan, menempatkan dan mereviewpekerjaan dari para staff, yg menangani, utang-piutang, grants, payroll, dan pemasukan/ pengumpulan data lainnya.<br />
2. Merekomendasikan dan menangani bagaian accounting suatu perusahhaan teramasuk masalah gaji karyawan, staff training, dan pengimplementasikan prosedur2 yg ada.<br />
3. Merekomendasikan dan menanggani tujuan dan objectives perusahaan.<br />
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4. Berpartisipasi dalam perkembangan implementasi dari tujjuan dan objective perusahaan.<br />
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5. Menyediakan informasi tehnis.<br />
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6. Menyediakan analisis komplex tentang transaksi2 accunting beserta accounting treatment nya.<br />
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Sumber:<br />
indojobhunter.com<br />
Twitter @lokerdir</div>
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<div align="center" class="MsoNormal" style="mso-line-height-alt: 1.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">EKONOMI
KOPERASI</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-line-height-alt: 1.0pt; mso-list: l33 level1 lfo17; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Pendahuluan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-line-height-alt: 1.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-line-height-alt: 1.0pt; mso-list: l16 level1 lfo18; text-indent: -13.5pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Konsep Koperasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-line-height-alt: 1.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt; mso-list: l6 level1 lfo19; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt;">Konsep Koperasi
Barat </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt;">
<span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Konsep koperasi barat adalah konsep yang </span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">menjelaskan bahwa koperasi adalah organisasi swasta yang
dibentuk secara sukarela oleh orang- orang yang mempunyai persamaan kepentingan,
untuk mengurusi kepentingan para anggotanya serta menciptakan keuntungan timbal
balik bagi anggota koperasi maupun perusahaan koperasi.</span></div>
<a name='more'></a><br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt; mso-list: l6 level1 lfo19; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Konsep Koperasi
Sosialis</span><span style="font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Konsep koperasi sosialis adalah konsep yang
menjelaskan bahwa koperasi itu direncanakan dan dikendalikan oleh pemerintah
dan dibentuk dengan tujuan merasionalkan produksi untuk menunjang perencanaan
nasional. Konsep ini juga menjelaskan bahwa koperasi itu tidak berdiri sendiri
melainkan merupakan subsistem dari sistem sosialis untuk mencapai tujuan sistem
sosialis-komunis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt; mso-list: l6 level1 lfo19; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Konsep Koperasi
Negara Berkembang</span><span style="font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Konsep koperasi Negara berkembang adalah
konsep yang menjelaskan bahwa koperasi ini sudah berkembang dengan ciri
sendiri, yaitu dominasi campur tangan pemerintah dalam pembinaan dan
pengembangan. Konsep ini juga menjelaskan tujuan koperasi dibentuk, yaitu untuk
meningkatkan kondisi sosial ekonomi anggotanya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-line-height-alt: 1.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-line-height-alt: 1.0pt; mso-list: l16 level1 lfo18; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Latar Belakang Timbulnya Aliran Koperasi</span></b></div>
<div class="MsoNormal" style="margin-left: .5in; mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Perbedaan ideology suatu bangsa akan mengakibatkan perbedaan
system perekonomiannya dan tentunya aliran koperasi yang dianutpun akan
berbeda. Sebaliknya, setiap system perekonomian suatu bangsa juga akan menjiwai
ideology bangsanya dan aliran koperasinya pun akan menjiwai system perekonomian
dan ideologi bangsa tersebut. </span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Secara umum aliran koperasi yang dianut oleh pelbagai negara
di dunia dapat dikelompokan berdasarkan peran gerakan koperasi dalam system
perekonomian dan hubungnnya dengan pemerintah. Paul Hubert Casselman membaginya
menjadi 3 aliran.</span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-list: l21 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran Yardstick</span></li>
<li class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-list: l21 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran Sosialis</span></li>
<li class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-list: l21 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran Persemakmuran
(Commonwealth)</span></li>
</ul>
<div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<ol start="1" type="a">
<li class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-list: l9 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran Yardstick</span></li>
</ol>
<div class="MsoNormal" style="margin-left: .5in; mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran ini pada umumnya dijumpai pada negara-negara yang
berideologi kapitalis atau yang menganut system perekonomian liberal. Menurut
aliran ini, koperasi dapat menjadi kekuatan untuk mengimbangi,
menetralisasikan, dan mengoreksi berbagai keburukan yang ditimbulkan oleh
system kapitalisme. Walaupun demikian, aliran ini menyadari bahwa organisasi
koperasi sebenarnya kurang berperan penting dalam masyarakat, khususnya dalam
system dan struktur perekonomiannya. Pengaruh aliran ini cukup kuat, terutama
di negara-negara barat dimana industri berkembnag dengan pesat dibawah system
kapitalisme.</span></div>
<div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraph" style="mso-add-space: auto; mso-line-height-alt: 1.0pt; mso-list: l9 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran Sosialis</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Menurut aliran ini koperasi dipandang sebagai alat yang
paling efektif untuk mencapai kesejahteraan masyarakat, di samping itu
menyatukan rakyat lebih mudah melalui organisasi koperasi. Pengaruh aliran ini
banyak dijumpai di negara-negara Eropa Timur dan Rusia.</span></div>
<div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraph" style="mso-add-space: auto; mso-line-height-alt: 1.0pt; mso-list: l9 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran persemakmuran</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Aliran persemakmuran (Comminwealth) memandang koperasi sebagai
alat yang efisieen dan efektif dalam meningkatkan kualitas ekonomi masyarakat.</span></div>
<div class="MsoNormal" style="mso-line-height-alt: 1.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 22.5pt; mso-add-space: auto; mso-line-height-alt: 1.0pt; mso-list: l16 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Sejarah Lahirnya Koperasi</span></b></div>
<div style="margin-left: .5in; mso-line-height-alt: 1.0pt; text-indent: .5in;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Koperasi lahir pertama kali di Inggris, yaitu
di kota Rochdale tahun 1884. koperasi timbul pada masa perkembangan kapitalisme
sebagai akibat revolusi industri. Pada tahun 1851 koperasi tersebut akhirnya
dapat mendirikan sebuah pabrik dan mendirikan perumahan bagi anggota-anggotanya
yang belum mempunyai rumah.</span></div>
<div style="margin-left: .5in; mso-line-height-alt: 1.0pt; text-indent: .5in;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Perkembangan koperasi di Rocchdale sangat
mempengaruhi perkembangan gerakan koperasi di Inggris maupun di luar Inggris.
Pada tahun 1852 jumlah koperasi di Inggris sudah mencapai 100 unit. Pada tahun
1862, dibentuklah pusat koperasi pembelian dengan nama The Cooperative Whole
Sale Society (CWS).</span></div>
<div style="margin-left: .5in; mso-line-height-alt: 1.0pt; text-indent: .5in;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pada tahun 1876, koperasi ini telah melakukan
ekspansi usaha di bidang transportasi, perbankan dan asuransi. Pada tahun 1870,
koperasi tersebut juga membuka usaha di bidang penerbitan berupa surat kabar
yang terbit dengan nama Cooperative News. Pada tahun 1919, didirikanlah
Cooperative College di Manchester yang merupakan lembaga pendidikan tinggi
koperasi pertama.</span></div>
<div style="margin-left: .5in; mso-line-height-alt: 1.0pt; text-indent: .5in;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Dalam perjalanan sejarah, koperasi tumbuh dan
berkembang ke seluruh dunia di samping badan usaha lainnya. Setengah abad
setelah pendirian koperasi Rochdale, seiring dengan berkembangnya koperasi di
berbagai negara, para pelopor koperasi sepakat untuk membentuk Internacional
Cooperative Alliance (ICA-persekutuan Koperasi Internasional) dalam kongres
Koperasi Koperasi Internasional yang pertama pada tahun 1896, di London. Dengan
terbentuknya ICA, maka koperasi telah menjadi suatu gerakan internasional.</span></div>
<div style="margin-left: .5in; mso-line-height-alt: 1.0pt; text-indent: .5in;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Sejarah singkat koperasi di Indonesia sendiri
dikenalkan di Indonesia oleh<b> </b> </span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">seorang Pamong Praja Patih R.Aria Wiria Atmaja di Purwokerto</span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">, Jawa Tengah pada tahun 1896. Pada tanggal
12 juli 1947, pergerakan koperasi di Indonesia mengadakan <i>konggres koperasi
yang pertama di Tasikmalaya</i>. Tanggal dilaksanakannya konggres ini kemudian
ditetapkan sebagai<b> </b><i><u>Hari Koperasi Indonesia.</u></i></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">B. PENGERTIAN
DAN PRINSIP-PRINSIP KOPERASI</span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 3; text-align: center;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi adalah suatu kumpulan
orang – orang untuk bekerja sama demi kesejahteraan bersama.<br />
Koperasi Indonesia adalah organisasi ekonomi rakyat yang berwatak social dan
beranggotakan orang – orang, badan - badan hukum koperasi yang merupakan tata
susunan ekonomi sebagai usaha bersama berdasar atas asas kekeluargaan.<br />
Koperasi berkaitan dengan fungsi - fungsi :</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l14 level1 lfo1; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">fungsi sosial</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l14 level1 lfo1; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">fungsi ekonomi</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">fungsi politik</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-list: l14 level1 lfo1; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">fungsi etika</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Definisi Koperasi Menurut
Beberapa Aspek</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l38 level1 lfo16; text-indent: -.25in;">
<span style="font-size: 14.5pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Definisi Koperasi menurut ILO<br />
Dalam definisi ILO terdapat 6 elemen yang dikandung dalam koperasi, yaitu :</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi adalah perkumpulan
orang-orang</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Penggabungan orang-orang
berdasarkan kesukarelaan</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Terdapat tujuan ekonomi yang
ingin dicapai</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi berbentuk organisasi
bisnis yang diawasi dan dikendalikan secara demokratis</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Terdapat kontribusi yang adil
terhadap modal yang dibutuhkan</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Anggota koperasi menerima resiko
dan manfaat secara seimbang</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l38 level1 lfo16; text-indent: -.25in;">
<span style="font-size: 14.5pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Definisi Koperasi menurut Chaniago<br />
Drs. Arifinal Chaniago (1984) dalam bukunya Perkoperasian Indonesia memberikan
definisi, “ Koperasi adalah suatu perkumpulan yang beranggotakan orang - orang
atau badan hukum yang memberikan kebebasan masuk dan keluar sebagai anggota
dengan bekerja sama secara kekeluargaan menjalankan usaha untuk mempertinggi
kesejahteraan jasmaniah para anggotanya”.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l38 level1 lfo16; text-indent: -.25in;">
<span style="font-size: 14.5pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> Definisi Koperasi menurut
Dooren<br />
Menurut P.J.V. Dooren tidak ada satu definisi koperasi yang diterima secara
umum. Disini Dooren memperluas pengertian koperasi, dimana koperasi tidak hanya
kumpulan orang-orang melainkan juga kumpulan badan-badan hukum.</span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l38 level1 lfo16; text-indent: -.25in;">
<span style="font-size: 14.5pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Definisi Koperasi menurut Hatta<br />
Definisi koperasi menurut “Bapak Koperasi Indonesia” Moh. Hatta adalah usaha
bersama untuk memperbaiki nasib penghidupan ekonomi berdasarkan
tolong-menolong.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l38 level1 lfo16; text-indent: -.25in;">
<span style="font-size: 14.5pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> Definisi Koperasi menurut
Munkner<br />
Munkner mendefinisikan koperasi sebagai organisasi tolong – menolong yang
menjalankan “urusniaga” secara kumpulan, yang berazaskan konsep tolong –
menolong. Aktivitas dalam urusniaga semata - mata bertujuan ekonomi, bukan
social seperti yang dikandung gotong - royong.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l38 level1 lfo16; text-indent: -.25in;">
<span style="font-size: 14.5pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Definisi UU No.25 / 1992<br />
Koperasi adalaah badan usaha yang beranggotakan orang seorang atau badan hukum
koperasi, dengan melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus
sebagai gerakan ekonomi rakyat, yang berdasar atas azas kekeluargaan.<br />
5 unsur koperasi Indonesia</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi adalah badan usaha</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l34 level1 lfo24; tab-stops: list .5in; text-indent: -.25in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi adalah kumpulan orang - orang atau badan hukum koperasi</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi Indonesia , koperasi yang bekerja berdasarkan prinsip - prinsip
koperasi</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi Indonesia adalah gerakan ekonomi rakyat</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l34 level1 lfo24; tab-stops: list .5in; text-indent: -.25in;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi Indonesia berazaskan kekeluargaan</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">2.Prinsip Koperasi<br />
</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Berdasarkan UU No. 25 tahun 1992 tentang
Perkoperasian pasal 3 , tujuan koperasi adalah memajukan kesejahteraan anggota
pada khususnya dan masyarakat pada umumnya, serta ikut membangun tatanan
perekonomian nasional , dalam rangka mewujudkan masyarakat yang maju, adil, dan
makmur berlandaskan Pancasila dan UUD 1945.<br />
Prinsip - Prinsip Koperasi </span></div>
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<br /></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi menurut Munker</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Menurut Hans H. Munkner ada 12 prinsip koperasi
yakni sebagai berikut.</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Keanggotaan bersifat sukarela</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Keanggotaan terbuka</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pengembangan anggota</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Identitas sebagai pemilik dan
pelanggan</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Manajemen dan pengawasan
dilakukan secara demokratis</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Koperasi sebagai kumpulan
orang-orang</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Modal yang berkaitan dengan aspek
sosial tidak dibagi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Efisiensi ekonomi dari perusahaan
koperasi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Perkumpulan dengan sukarela</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Kebebasan dalam pengambilan
keputusan dan penetapan tujuan</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pendistribusian yang adil dan
merata akan hasil-hasil ekonomi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo3; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pendidikan anggota</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l31 level2 lfo2; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi menurut Rochdale</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip ini dipelopori oleh 28 koperasi konsumsi di Rochdale, Inggris
(1944) dan menjadi acuan bagi koperasi diseluruh dunia.<br />
Adapun unsur-unsurnya sebagai berikut.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pengawasan secara demokratis</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Keanggotaan yang terbuka</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Bunga atas modal dibatasi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pembagian sisa hasil usaha (SHU)
kepada anggota sesuai jasanya.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Penjualan sepenuhnya dengan tunai</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Barang yang dijual harus asli dan
tidak dipalsukan</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Menyelenggarakan pendidikan
kepada anggotanya sesuai prinsip koperasi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l26 level1 lfo4; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Netral terhadap politik dan agama</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l31 level2 lfo2; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi menurut
Raiffeisen</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Menurut Freidrich William Raiffeisen (1818-1888) , dari Jerman , prinsip
koperasi adalah sebagai berikut.</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Swadaya</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l18 level1 lfo5; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Daerah kerja terbatas</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l18 level1 lfo5; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">SHU untuk cadangan</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l18 level1 lfo5; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Tanggung jawab anggota tidak
terbatas</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l18 level1 lfo5; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pengurus bekerja atas dasar
kesukarelaan</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l18 level1 lfo5; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Usaha hanya kepada anggota</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l18 level1 lfo5; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Keanggotaan atas dasar watak,
bukan uang</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l31 level2 lfo2; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi menurut Herman
Schulze</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip koperasi menurut Herman Schulze (1800-1883)
adalah sebagai berikut.</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Swadaya</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo6; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Daerah kerja tak terbatas</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo6; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">SHU untuk cadangan dan untuk
dibagikan kepada anggota</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo6; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Tanggung jawab anggota terbatas</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo6; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pengurus bekerja dengan mendapat
imbalan</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo6; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Usaha tidak terbatas tidak hanya
untuk anggota</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l31 level2 lfo2; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi menurut ICA (
International Cooperative Alliance )</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">ICA didirikan pada tahun 1895 merupakan organisasi gerakan koperasi
tertinggi di dunia. Sidang ICA di Wina pada tahun 1966 merumuskan
prinsip-prinsip koperasi sebagai berikut.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Keanggotaan koperasi secara
terbuka tanpa adanya pembatasan yang dibuat-<span style="mso-spacerun: yes;">
</span>buat</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Kepemimpinan yang demokrasi atas
dasar satu orang satu suara</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Modal menerima bunga yang
terbatas, itupun bila ada</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">SHU dibagi 3 :</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Sebagian untuk cadangan</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Sebagian untuk masyarakat</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Sebagian untuk dibagikan kembali
kepada anggota sesuai jasanya</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Semua koperasi harus melaksanakan
pendidikan secara terus-menerus</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo7; tab-stops: list .75in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Gerakan koperasi harus
melaksanakan kerja sama yang erat, baik di tingkat regional, nasional, maupun
internasional.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l31 level2 lfo2; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi Indonesia
Menurut UU No. 12 tahun 1967</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi Indonesia Menurut UU No. 12 tahun 1967 adalah sebagai
berikut.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Sifat keanggotaannya sukarela dan
terbuka untuk setiap WNI</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Rapat anggota merupakan kekuasaan
tertinggi sebagai pencerminan demokrasi dalam koperasi.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pembagian SHU diatur menurut jasa
masing-masing anggota</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Adanya pembatasan bunga atas
modal</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Mengembangkan kesejahteraan
anggota khususnya dan masyarakat umumnya</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Usaha dan ketatalaksanaannya
bersifat terbuka</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l28 level1 lfo8; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Swadaya, swakarya, dan swasembada
sebagai pencerminan prinsip dasar percaya pada diri sendiri.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l31 level2 lfo2; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi Indonesia
Menurut UU No.25 tahun 1992</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Prinsip Koperasi Indonesia Menurut UU No.25 tahun
1992 adalah sebagai berikut.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Keanggotaan bersifat sukarela dan
terbuka</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pengelolaan dilakukan secara
demokrasi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pembagian SHU dilakukan secara
adil sesuai dengan jasa masing-masing</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pemberian batas jas yang terbatas
terhadap modal</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Kemandirian</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Pendidikan perkoperasian</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l24 level1 lfo9; tab-stops: list .5in; text-indent: 0in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Kerja sama antar koperasi</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 3.0pt;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">3. Tujuan Koperasi</span></b></div>
<div class="MsoNormal">
<br /></div>
<div style="line-height: 15.0pt; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: minor-latin; padding: 0in;"> </span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">Tujuan utama
Koperasi Indonesia adalah mengembangkan kesejahteraan anggota, pada khususnya, dan
masyarakat pada umumnya. Koperasi Indonesia adalah perkumpulan orang-orang,
bukan perkumpulan modal sehingga laba bukan merupakan ukuran utama
kesejahteraan anggota. Manfaat yang diterima anggota lebih diutamakan daripada
laba. Meskipun demikian harus diusahakan agar koperasi tidak menderita rugi.
Tujuan ini dicapai dengan karya dan jasa yang disumbangkan pada masing-masing
anggota. Selain itu tujuan utama lainnya adalah mewujudkan masyarakat adil
makmur material dan spiritual berdasarkan Pancasila dan Undang – Undang Dasar
1945.</span></div>
<div style="line-height: 15.0pt; margin-bottom: 15.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; vertical-align: baseline;">
<br /></div>
<div style="line-height: 15.0pt; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">“Keanggotaan
Koperasi Indonesia bersifat sukarela dan didasarkan atas kepentingan bersama
sebagai pelaku ekonomi. Melalui koperasi, para anggota ikut, secara aktif
memperbaiki kehidupannya dan kehidupan masyarakat melalui karya dan jasa yang
disumbangkan. Dalam usahanya, koperasi akan lebih menekankan pada pelayanan
terhadap kepentingan anggota, baik sebagai produsen maupun konsumen. Kegiatan
koperasi akan lebih banyak dilakukan kepada anggota dibandingkan dengan pihak
luar. Oleh karena itu, anggota dalam koperasi, bertindak sebagai pemilik
sekaligus pelanggan.”</span><b><span style="border: none windowtext 1.0pt; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: minor-latin; padding: 0in;">(SAK,1996:27.1)</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;"></span></div>
<div style="line-height: 15.0pt; margin-bottom: 15.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; vertical-align: baseline;">
<br /></div>
<div style="line-height: 15.0pt; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: minor-latin; padding: 0in;">Menurut
Undang-Undang Nomor 25 Tahun 1992 Pasal 3 tujuan koperasi Indonesia adalah</span></b><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;"></span></div>
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<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">“Koperasi bertujuan memajukan kesejahteraan anggota pada khususnya dan
masyarakat pada umumnya serta ikut membangun tatanan perekonomian nasional
dalam rangka mewujudkan masyarakat yang maju, adil dan makmur berlandaskan
Pancasila dan Undang-Undang Dasar 1945”.</span></div>
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<br /></div>
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<b><span style="border: none windowtext 1.0pt; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: minor-latin; padding: 0in;">Bung
Hatta</span></b><span class="apple-converted-space"><b><span style="border: none windowtext 1.0pt; font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-border-alt: none windowtext 0in; mso-hansi-theme-font: minor-latin; padding: 0in;"> </span></b></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">berpendapat tujuan
koperasi mencari laba yang sebesar-besarnya, melainkan melayani kebutuhan
bersama dan wadah partisipasi pelaku ekonomi skala kecil.</span></div>
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<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">Dari beberapa tujuan koperasi diatas, garis besarnya adalah :</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Mensejahterakan para anggota koperasi dan masyarakat</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Mewujudkan masyarakat yang maju, adil dan makmur</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Memperbaiki kehidupan para anggota dan masyarakat terutama dalam bidang
perekonomian</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Membangun tatanan perekonomian nasional</span></div>
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<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-theme-font: minor-latin;">Keempat garis besar tujuan koperasi tersebut tertuang dalam Fungsi
Koperasi yang diatur dalam UU No. 25/1992 Pasal 4 yang isinya adalah
sebagi berikut :</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Membangun dan mengembangkan potensi dan kemampuan ekonomi anggota pada
khususnya dan masyarakat pada umumnya untuk meningkatkan kesejahteraan ekonomi
dan sosialnya.</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Berperan serta secara aktif dalam upaya mempertinggi kualitas kehidupan
manusia dan masyarakat.</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Memperkokoh perekonomian rakyat sebagai dasar kekuatan dan ketahanan
perekonomian nasional dengan koperasi sebagai sokogurunya.</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Arial;">Berusaha untuk mewujudkan dan mengembangkan perekonomian nasional yang
merupakan usaha bersama berdasar atas azas kekeluargaan dan demokrasi ekonomi.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">C.<span style="mso-spacerun: yes;">
</span>Organisasi dan Manajemen</span></b><span style="font-size: 12.0pt; line-height: 115%;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">BENTUK
ORGANISASI</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Bentuk-bentuk organisasi dapat
dibedakan atas :</span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">1. Organisasi
Garis</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Merupakan bentuk organisasi
tertua dan paling sederhana, diciptakan oleh Henry Fayol. Ciri-ciri bentuk
organisasi ini yaitu organisasinya masih kecil, jumlah karyawan sedikit dan
saling mengenal serta spesialisasi kerja belum tinggi. Suatu bentuk organisasi
yang didalamnya terdapat garis wewenang yang menghubungkan langsung secara
vertikal antara atasan dan bawahan.</span></div>
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<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Ciri-ciri
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Hubungan antara atasan dan bawahan masih besifat langsung melalui garis
wewenang</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Jumlah karyawan sedikit, maka struktur oranisasi masih sederhana</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pimpinan dengan karyawan saling mengenal dan dapat berhubungan setiap
hari kerja</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Masing-masing kepala unit mempunyai wewenang dan tanggung jawab penuh
atas segala bidang pekerjaan yang ada di dalam unitnya</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Puncuk pimpinan biasanya pemilik perusahaan</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pucuk pimpinan dipandang sebagai sumber kekuasaan tunggal, segala
keputusan/kebijakan dan tanggung jawab ada pada satu tangan</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Tingkat spesialisasi belum terlalu tinggi juga alat-alat yang diperluka
tidak beraneka ragam</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Organisasinya kecil</span></div>
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<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kebaikannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kesatuan komando terjamin sepenuhnya karena pimpinan berada pada satu
tangan.</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Garis komando berjalan secara tegas, karena pimpinan berhubungan
langsung dengan bawahan.</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Proses pengambilan keputusan cepat.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l25 level1 lfo26; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Karyawan yang memiliki kecakapan yang tinggi serta yang rendah dapat
segera diketahui, juga karyawan yang rajin dan malas.</span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Rasa solidaritas tinggi</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kelemahannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Seluruh organisasi tergantung pada satu orang saja, apabila dia tidak
mampu melaksanakan tugas maka seluruh organisasi akan terancam kehancuran.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l27 level1 lfo27; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Adanya kecenderungan pimpinan bertindak secara otokratis.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l27 level1 lfo27; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kesempatan karyawan untuk berkembang terbatas.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 30.0pt; margin-right: 30.0pt; margin-top: 0in; mso-list: l1 level1 lfo13; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">2. </span></b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;"> Organisasi Garis dan Staf</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Dianut oleh organisasi besar,
daerah kerjanya luas dan mempunyai bidang tugas yang beraneka ragam serta rumit
dan jumlah karyawannya banyak. Staf yaitu orang yang ahli dalam bidang tertentu
tugasnya memberi nasihat dan saran dalam bidang kepada pejabat pimpinan di
dalam organisasi. Organisasi ini juga mencakup kelompok-kelompok orang yang
berpengaruh dalam menjalankan organisasi yaitu :</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l35 level1 lfo29; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Orang yang melaksanakan tugas pokok organisasi dalam rangka pencapaian
tujuan yang digambarkan dengan garis atau lini</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l35 level1 lfo29; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Orang yang melaksanakan tugas berdasarkan keahlian yang dimilikinya,
orang ini berfungsi hanya untuk memberikan saran-saran kepada unit operasional.
Orangorang tersebut disebut staf.</span></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Ciri-ciri :</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l13 level1 lfo28; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Organisasinya besar dan bersifat
kompleks</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l13 level1 lfo28; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Jumlah karyawan banyak</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l13 level1 lfo28; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Hubungan antara atasan dan
bawahan tidak bersifat langsung</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l13 level1 lfo28; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pimpinan dan para karyawan tidak
semuanya saling mengenal</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l36 level1 lfo30; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Spesialisasi yang beraneka ragam diperlukan dan dipergunakan secara
maksimal</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l36 level1 lfo30; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kesatuan perintah tetap dipertahankan , setiap atasan mempunyai bawahan
-bawahan tertentu dan setiap bawahanhanya mempunyai seorang atasan langsung</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l36 level1 lfo30; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Terdapat 2 kelompok wewenang yakni wewenang lini dan wewenang staf :</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l36 level1 lfo30; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Wewenang Lini adalah yang dapat/harus merealisasi tujuan organisasi<br />
secara langsung</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l36 level1 lfo30; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Wewenang staf adalah karyawan yang tidak dapat merealisasi tujuan<br />
perusahaan secara langsung tetapi hanya memberika bantuan pelayanan,<br />
saran-saran untuk mempermudah tugas wewenang lini.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; text-indent: 2.25pt; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kebaikannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Dapat digunakan dalam organisasi yang besar maupun kecil, serta apapun
tujuan perusahaan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Terdapatnya pembagian tugas antara pimpinan dengan pelaksana sebagai
akibat adaya staf ahli.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Bakat yang berbeda yang dimiliki oleh setiap karyawan dapat ditentukan
menjadi suatu spesiali-sasi.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Prinsip penempatan orang yang tepat pada posisi yang tepat pula.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pengambilan keputusan dapat cepat walaupun banyak orang yang diajak
berkonsultasi, karena pimpinan masih dalam satu tangan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi lebih baik karena adanya pembagian tugas yang terperinci.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l10 level1 lfo31; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Semangat kerja bertambah besar karena pekerjaannya disesuaikan dengan
bakat dan kemampuan yang dimiliki.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kelemahannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l22 level1 lfo32; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Rasa solidaritas menjadi berkurang, karena karyawan menjadi tidak
saling mengenal.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l22 level1 lfo32; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Perintah-perintah menjadi kabur dengan nasehat dari staf, karena atasan
dengan staf</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l22 level1 lfo32; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Dapat terjadi adanya perintah sendiri-sendiri padahal kewenangannya
berbeda.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l22 level1 lfo32; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kesatuan komando berkurang.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l22 level1 lfo32; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi kurang baik pada tingkat staf dapat mengakibatkan adanya
hambatan pelaksanaan tugas.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 30.0pt; margin-right: 30.0pt; margin-top: 0in; mso-list: l0 level1 lfo14; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">3. Organisasi
Fungsional</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Suatu organisasi yang
berdasarkan pembagian tugasnya serta kegiatannya pada spesialisasi yang
dimiliki oleh pejabat-pejabatnya. Jadi organisasi ini tidak terlalu menekankan
pada hirakhi struktural tetapi lebih pada sifat dan macam fungsi yang perlu
dijalankan. Organisasi ini dipakai pada perusahaan yang pembagian tugasnya
dapat dibedakan dengan jelas.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Ciri-ciri
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l4 level1 lfo33; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pembagian tugas secara tegas dan jelas dapat dibedakan</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l4 level1 lfo33; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Spesialisasi para karyawan dapat dikembangkan dan digunakan secara
optimal</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l4 level1 lfo33; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Bawahan akan menerima perintah dari beberapa orang atasan</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l4 level1 lfo33; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi menyeluruh pada umumnya cukup pada tingkat eselon atas</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l4 level1 lfo33; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi antara karyawan yang menjalankan fungsi yang sama biasanya<br />
mudah, karena masing-masing sudah mempunyai pengertia yang mendalam<br />
mengenai bidangnya.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kebaikannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pembidangan tugas menjadi lebih jelas.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Spesialisasi karyawan lebih efektif dan dikembangkan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Solidaritas kerja, semangat kerja karyawan tinggi.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi berjalan lancar dan tertib.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kelemahannya :</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Karyawan terlalu memperhatikan bidang spesialisasi sendiri saja.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi menyeluruh sukar dilaksanakan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l12 level1 lfo34; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Menimbulkan rasa kelompok yang sangat sempit dari bagian yang sama
sehingga sering timbul konflik.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; text-indent: 2.25pt; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 30.0pt; margin-right: 30.0pt; margin-top: 0in; mso-list: l20 level1 lfo15; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">4. Organisasi
Panitia</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Organisasi dibentuk hanya untuk
sementara waktu saja, setelah tugas selesai maka selesailah organisasi
tersebut.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kebaikannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l19 level1 lfo35; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Segala keputusan dipertimbangkan masak-masak dalam pembahasan yang
dalam dan terperinci.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l19 level1 lfo35; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kemungkinan pimpinan bertindak otoriter sangat kecil.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l19 level1 lfo35; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koordinasi kerja telah dibahas oleh suatu team.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Kelemahannya
:</span></b><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Proses pengambilan keputusan
memerlukan diskusi yang berlarut-larut yang menghambat pelaksanaan tugas.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Tanggung jawabnya tidak jelas,
karena tanggung jawabnya sama.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kreatifitas karyawan terhambat
dan sukar untuk dikembangkan, karena faktor kreatifitas lebih dipentingkan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-add-space: auto; mso-list: l20 level1 lfo15; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">POLA
MANAJEMEN</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-add-space: auto; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Koperasi seperti halnya
organisasi yang lain membutuhkan pola manajemen yang baik agar tujuan koperasi
tercapai dengan efisien.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Hal yang membedakan manajemen
koperasi dengan manajemen umum adalah terletak pada unsur-unsur manajemen
koperasi yaitu rapat anggota, pengurus, dan pengawas. Adapun tugas
masing-masing dapat diperinci sebagai berikut : Rapat anggota bertugas untuk
menetapkan anggaran dasar, membuat kebijaksanaan umum,
mengangkat/memberhentikan pengurus dan pengawas. Pengurus koperasi bertugas
memimpin koperasi dan usaha koperasi sedangkan Pengawas tugasnya mengawasi
jalannya koperasi.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Untuk koperasi yang unit
usahanya banyak dan luas, pengurus dimungkinkan mengangkat manajer dan
karyawan. Manajer atau karyawan tidak harus anggota koperasi dan seyogyanya
memang diambil dari luar koperasi supaya pengawasannya lebih mudah. Mereka
bekerja karena ditugasi oleh pengurus, maka mereka juga bertanggung jawab
kepada pengurus. Di bawah ini akan dibahas mengenai beberapa pola
manajemen koperasi yang nantinya akan membantu koperasi tersebut dalam mencapai
tujuannya :</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">a. Perencanaan</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Perencanaan merupakan proses
dasar manajemen. Dalam perencanaan manajer memutuskan apa yang harus dilakukan,
kapan harus dilakukan, bagaimana melakukan dan siapa yang harus
melakukan. etiap organisasi memerlukan perencanaan. Baik organisasi yang
bersifat kecil maupun besar sama saja membutuhkan perencanaan. Hanya dalam
pelaksanaannya diperlukan penyesuaian-penyesuaian mengingat bentuk, tujuan dan
luas organisasi yang bersangkutan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Perencanaan yang baik adalah
perencanaan yang fleksibel, sebab perencanaan akan berbeda dalam situasi dan
kondisi yang berubah-ubah di waktu yang akan datang. Apabila perlu dalam
pelaksanaannya diadakan perencanaan kembali sehingga semakin cepat
cita-cita/tujuan organisasi untuk dicapai.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<u><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Perencanaan
dalam Koperasi :</span></u><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Organisasi koperasi sama dengan
organisasi yang lain, perlu dikelola dengan baik agar dapat mencapai tujuan
akhir seefektif mungkin. Fungsi perencanaan merupakan fungsi manajemen
yang sangat penting karena merupakan dasar bagi fungsi manajemen yang lain.
Agar tujuan akhir koperasi dapat dicapai maka koperasi harus membuat rencana
yang baik, dengan melalui beberapa langkah dasar pembuatan rencana yaitu
menentukan tujuan organisasi mengajukan beberapa alternatif cara mencapai
tujuan tersebut dan kemudian alternatif-alternatif tersebut harus dikaji satu
per satu baik buruknya sebelum diputuskan alternatif mana yang dipilih</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Tipe rencana yang dapat diambil
dalam koperasi dapat bermacam-macam tergantung pada jangka waktu dan jenjang
atau tingkatan manajemen.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">b. Pengorganisasian dan
Struktur Organisasi</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pengorganisasian merupakan suatu
proses untuk merancang struktur formal, mengelompokkan dan mengatur serta
membagi tugas-tugas atau pekerjaan di antara para anggota organisasi, agar
tujuan organisasi dapat dicapai secara efisien. Pelaksanaan proses
pengorganisasian akan mencerminkan struktur organisasi yang mencakup beberapa
aspek penting seperti:</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">1. Pembagian kerja,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">2. Departementasi,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">3. Bagan organisasi,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">4. Rantai perintah dan kesatuan
perintah,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">5. Tingkat hierarki manajemen,
dan</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">6. Saluran komunikasi dan
sebagainya.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<u><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Struktur Organisasi dalam Koperasi :</span></u><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Sebagai pengelola koperasi,
pengurus menghadapi berbagai macam masalah yang harus diselesaikan. Masalah
yang paling sulit adalah masalah yang timbul dari dalam dirinya sendiri, yaitu
berupa keterbatasan. Keterbatasan dalam hal pengetahuan paling sering terjadi,
sebab seorang pengurus harus diangkat oleh, dan dari anggota, sehingga belum
tentu dia merupakan orang yang profesional di bidang perusahaan. Dengan
kemampuannya yang terbatas, serta tingkat pendidikan yang terbatas pula, pengurus
perlu mengangkat karyawan yang bertugas membantunya dalam mengelola koperasi
agar pekerjaan koperasi dapat diselesaikan dengan baik.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Dengan masuknya berbagai pihak
yang ikut membantu pengurus mengelola usaha koperasi, semakin kompleks pula
struktur organisasi koperasi tersebut. Pemilihan bentuk struktur organisasi
koperasi harus disesuaikan dengan macam usaha, volume usaha, maupun luas pasar
dari produk yang dihasilkan. Pada prinsipnya semua bentuk organisasi baik,
walaupun masing-masing mempunyai kelemahan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">c. Pengarahan</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pengarahan merupakan fungsi
manajemen yang sangat penting. Sebab masing-masing orang yang bekerja di dalam
suatu organisasi mempunyai kepentingan yang berbeda-beda. Supaya kepentingan
yang berbeda-beda tersebut tidak saling bertabrakan satu sama lain, maka
pimpinan perusahaan harus dapat mengarahkannya untuk mencapai tujuan
perusahaan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Seorang karyawan dapat mempunyai
prestasi kerja yang baik, apabila mempunyai motivasi. Maka dari itu, tugas
pimpinan perusahaan adalah memotivasi karyawannya agar mereka menggunakan
seluruh potensi yang ada dalam dirinya untuk mencapai hasil yang
sebaik-baiknya. Supaya manajer atau pimpinan perusahan dapat memberikan
pengarahan yang baik, pertama-tama ia harus mempunyai kemampuan untuk memimpin
perusahaan dan harus pandai mengadakan komunikasi secara vertikal.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<u><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Manajemen Kepegawaian :</span></u><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Seorang manajer kepegawaian
adalah pembantu pengurus yang diserahi tugas mengurus administrasi kepegawaian,
yang mencakup:</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l23 level1 lfo36; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Mendapatkan pegawai yang mau bekerja dalam koperasi,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l23 level1 lfo36; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Meningkatkan kemampuan kerja pegawai,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l23 level1 lfo36; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Menciptakan suasana dan hubungan kerja yang baik sehingga para karyawan
tersebut tidak bosan bekerja bahkan dapat meningkatkan prestasinya,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l23 level1 lfo36; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Melaksanakan kebijaksanaan yang dibuat pengurus, mengawasi
pelaksanaannya dan menyampaikan informasi maupun laporan kepada pengurus secara
teratur,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l23 level1 lfo36; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Memberikan saran-saran/usul-usul perbaikan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">d. Pengawasan</span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pengawasan adalah suatu usaha
sistematik untuk membuat semua kegiatan perusahaan sesuai dengan rencana.
Proses pengawasan dapat dilakukan dengan melalui beberapa tahap, yaitu
menetapkan standar, membandingkan kegiatan yang dilaksanakan dengan standar
yang sudah ditetapkan, mengukur penyimpangan-penyimpangan yang terjadi,
kemudian mengambil tindakan koreksi apabila diperlukan. Setiap perusahaan
mengadakan pengawasan dengan tujuan agar pelaksanaan kegiatan sesuai dengan
rencana yang sudah ditetapkan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Ada beberapa alasan yang dapat
diberikan mengapa hampir setiap perusahaan menghendaki adanya proses pengawasan
yang baik. Alasan-alasan tersebut antara lain:</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l30 level1 lfo37; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Manajer dapat lebih cepat mengantisipasi perubahan lingkungan,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l30 level1 lfo37; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Perusahaan yang besar akan lebih mudah dikendalikan,</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .5in; margin-right: 30.0pt; margin-top: 0in; mso-list: l30 level1 lfo37; tab-stops: list .5in; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 10.0pt; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kesalahan-kesalahan yang dilakukan oleh anggota organisasi dapat
dikurangi.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Berdasarkan waktu melakukan
pengawasan, dikenal ada tiga tipe pengawasan yaitu, feedforward controll,
concurrent controll, dan feedback control.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; vertical-align: baseline;">
<u><span style="border: none windowtext 1.0pt; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in;">Teknik dan Metode
Pengawasan :</span></u><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Secara garis besar pengawasan
dapat dibagi menjadi dua, yaitu metode pengawasan kualitatif dan metode
pengawasan kuantitatif. Pengawasan kualitatif dilakukan oleh manajer untuk
menjaga performance organisasi secara keseluruhan, sikap serta performance
karyawan. Metode pengawasan kuantitatif dilakukan dengan menggunakan data,
biasanya digunakan untuk mengawasi kuantitas maupun kualitas produk. Ada
beberapa cara yang biasa digunakan untuk mengadakan pengawasan kuantitatif,
antara lain: dengan menggunakan anggaran, mengadakan auditing, analisis break even,
analisis rasio dan sebagainya.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kita dapat melihatnya dalam
program keterkaitan yang dicanangkan sebagai Gerakan Nasional muncul 4
(empat) macam pola hubungan kemitraan, yaitu:</span></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: 22.5pt; margin-right: 30.0pt; margin-top: 0in; mso-add-space: auto; mso-list: l34 level2 lfo24; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pola Dagang.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Keterkaitan merupakan hubungan
dagang biasa antara produsen/koperasi dan pemasar/pengusaha.</span></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .25in; margin-right: 30.0pt; margin-top: 0in; mso-add-space: auto; mso-list: l34 level2 lfo24; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pola Vendor.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kerjasama dilakukan untuk
memenuhi kebutuhan operasional perusahan yang menjadi bapak angkat.</span></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .25in; margin-right: 30.0pt; margin-top: 0in; mso-add-space: auto; mso-list: l34 level2 lfo24; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pola Subkontrak.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Kerjasama dilakukan dalam
hubungan produk yang dihasilkan oleh koperasi menjadi bagian dalam sistem produksi
bapak angkat.</span></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.75pt; margin-bottom: 9.0pt; margin-left: .25in; margin-right: 30.0pt; margin-top: 0in; mso-add-space: auto; mso-list: l34 level2 lfo24; text-indent: -.25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pola Pembinaan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pola ini dikembangkan untuk
memberi kesempatan kepada koperasi yang memiliki potensi produksi tetapi lemah
dalam pemasaran.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Ke-empat pola tersebut
memperlihatkan bahwa koperasi ditempatkan sebagai sub sistem dari perusahaan
swasta/BUMN. Padahal koperasi mempunyai kemampuan untuk ditempatkan sebagai
related system. Dengan demikian fokus perhatian umumnya terarah kepada koperasi
primer, sedangkan pengembangan koperasi sekunder dan tersier tidak berjalan
sebagaimana mestinya. Dengan hanya menjadi subsistem maka koperasi berada pada
posisi bargaining yang lemah.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Memasuki millennium ketiga ini
sudah seharusnya dilakukan upaya-upaya yang lebih teratur dan konsisten untuk
membuat koperasi mampu berusaha di bidang ekpor-impor. Koperasi harus didorong
untuk tumbuh dalam satu jaringan kerja (network) dan tidak hanya menjadi sub
sistem perusahaan swasta.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Pemerintah dapat mengalokasikan
dana untuk pengembangan koperasi dengan membangun unit-unit quality control
guna menetapkan standar ekspor serta meningkatkan kualitas produk dari
koperasi-koperasi produksi. Disamping itu juga membangun unit-unit promosi
(Rumah Produk Indonesia) yang memperlihatkan bebagai sample produk dari
koperasi yang mempunyai standar ekspor.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";">Telah disinggung terdahulu bahwa
perhatian pembinaan yang hanya terfokus kepada koperasi primer akan
memperlambat perkembangan koperasi di Indonesia. Untuk itu sudah seharusnya
focus perhatian pembinaan disebarkan meliputi juga koperasi sekunder dan
tersier dalam suatu sistem pembinaan terpadu.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .25in; vertical-align: baseline;">
<br /></div>
<div style="margin-left: .25in; mso-line-height-alt: 1.0pt; mso-list: l9 level3 lfo21; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">TUJUAN dan FUNGSI KOPERASI </span></b></div>
<div style="margin-left: .25in; mso-line-height-alt: 1.0pt;">
<br /></div>
<div style="margin-left: 22.5pt; mso-line-height-alt: 1.0pt; mso-list: l7 level2 lfo22; text-indent: -.25in;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pengertian Badan Usaha</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Badan usaha adalah kesatuan
yuridis (hukum), teknis, dan ekonomis yang bertujuan mencari laba atau
keuntungan. Badan Usaha seringkali disamakan dengan perusahaan, walaupun pada
kenyataannya berbeda. Perbedaan utamanya, Badan Usaha adalah lembaga sementara
perusahaan adalah tempat dimana Badan Usaha itu mengelola faktor – faktor
produksi.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 22.5pt; mso-add-space: auto; mso-list: l7 level2 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Koperasi Sebagai
Badan Usaha</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Koperasi
adalah badan usaha (UU No.25 tahun 1992). Sebagai badan usaha, koperasi tetap
tunduk terhadap kaidah-kaidah perusahaan dan prinsip –prinsip ekonomi yang
berlaku. Dengan mengacu pada konsepsi system yang bekerja pada suatu badan
usaha, maka koperasi sebagai badan usaha juga bearti merupakan kombinasi dari
manusia, aset-aset fisik dan non fisik, informasi, dan teknologi </span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Ciri utama koperasi yang membedakannya dengan badan usaha lainnya (non
koperasi) adalah posisi anggota. Dalam UU No. 25 tahun 1992 tentang
perkoperasian disebutkan bahwa, anggota koperasi adalah pemilik dan
sekaligus pengguna jasa koperasi.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> 3. <span style="mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;"> </span>Tujuan dan Nilai Koperasi</span></span></div>
<ol start="1" type="a">
<li class="MsoNormal" style="line-height: normal; mso-list: l37 level1 lfo38; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Memaksimumkan
keuntugan (Maximize profit)</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l37 level1 lfo38; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Memaksimumkan
nilai perusahaan (Maximize the value of the firm)</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l37 level1 lfo38; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Memaksimumkan
biaya (minimize profit)</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">4.<span style="mso-spacerun: yes;"> </span></span></b><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Mendefinisikan Tujuan Perusahaan Koperasi</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Tujuan koperasi sebagai perusahaan atau badan usaha tidaklah
semata-semata hanya pada orientasi laba (profit oriented), melainkan juga
pada orientasi manfaat (benefit oriented). Karena itu, dalam banyak kasus
koperasi, nmanajemen koperasi tidak mengejar keuntungan sebgai tujuan
perusahaan karena mereka bekerja didasari dengan pelayanan (service at cost).
Untuk koperasi diindonesia, tujuan badan usaha koperasi adaalah memajukan
kesejahteraan anggota pada khususnya dan masyarakat pada umumnya (UU No.
25/1992 pasal 3).</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">5.
Keterbatasan Teori Perusahaan</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="a">
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo39; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Adanya
kesulitan menentukan apakah manajemen suatu perusahaan memaksimumkan nilai
perusahaan atau hanya memuaskan pemiliknya sembari mencari tujuan lainnya.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo39; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Biaya
dan manfaat dari setiap tindakan harus dipertimbangkan sebelum keputusan
diambil.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo39; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kritikan
atas tanggung jawab sosial.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">6. Teori Laba</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam perusahaan koperasi laba disebut Sisa Hasil Usaha (SHU). Menurut
teori laba, tingkat keuntungan pada setiap perusahaan biasanya berbeda pada
setiap jenis industry. Terdapat beberapa teori yang menerangkan perbedaan ini
sebagai berikut.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" type="a">
<li class="MsoNormal" style="line-height: normal; mso-list: l17 level1 lfo40; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Teori
Laba Menanggung Resiko (Risk- Bearing Theory Of profit). Menurut Teori
ini, keuntungan ekonomi diatas normall akan doperoleh perusahaan dengan
resiko diatas rata-rata.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l17 level1 lfo40; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Teori
Laba Frisional (frictional Theory Of Profit). Teori ini menekankan bahwa
keuntungan menigkat sebagai suatu hasil ari friksi keseimbangan jagka
panjang (long run equilibrium).</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l17 level1 lfo40; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Teori
Laba Monopoli (Monopoly Theory Of Profits). Teori ini mengatakan bahwa
beberapa perusahaan dengan kekuatan monopoli dap[at membatasi output dan
menekankan harga ang lebih tinggi daripada bila perusahaan beroperasi
dalam kondisi persaingan sempurna. Kekuatan monopoli ini dapat diperoleh
melalui Penguasaan penuh atas supply bahan baku tertentu, skala ekonomi,
kepemilikan hak paten, pembatasan dari pemerintah.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">7. Fungsi
Laba</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Laba yang tinggi adalah pertanda bahwa konsumen menginginkan output yang
lebih dari industri. Sebaliknya laba yang rendah atau rugi adalah pertanda
bahwa konsumen menginginkan kurang dari produk yang ditangani, laba memberikan
pertanda krusial untuk realokasi sumber daya yang dimiliki masyarakat. Profit
bukanlah satu-satunya yang di kejar oleh manajemen, melainkan juga aspek
pelayanan. Fungsi laba bagi koperasi tergantung pada besar kecilnya pada besar
kecilnya partisipasi ataupun transaksi anggota dengan koperasinya.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">8. Kegiatan
Usaha Koperasi</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Dalam fungsinya sebagai badan usaha, maka koperasi tetap tunduk pada
prinsip ekonomi perusahaan dan prinsip-prinsip dasr koperasi. Khusus yang
menyangkut aspek perkoperasian, ada aspek dasar yang menjadi pertimbangan untuk
mencapai tujuan koperasi sebagai badan usaha yaitu</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .25in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; mso-add-space: auto; mso-list: l12 level2 lfo34; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.</span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Status dan Motif anggota koperasi</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Anggota koperasi adalah orang-orang atau badan hukum koperasi yang
mempunyai kepentingaan ekonomi yang sama sebagai pemilik dan sekaligus pengguna
jasa, berpartisipasi aktif untuk memngaembangkan usaha koperasi serta terdaftar
dalam buku daftar anggota. Status anggota koperasi sebagia badan usaha adalah
sebagia pemilik (owner) dan sebagai pemakai (users).</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 31.5pt; mso-add-space: auto; mso-list: l12 level2 lfo34; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kegiatan usaha</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pada awalnya,
koperasi dibentuk oleh beberapa orang untuk memenuhi kebutuhan ekonomi mereka.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 31.5pt; mso-add-space: auto; mso-list: l12 level2 lfo34; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Permodalan koperasi</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Modal adalah
sejumlah harga (uang/barang) yang dipergunakan untuk menjalankan usaha, modal
berupa uang tunai, barang dagangan bangunan dan lain sebagainya.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Modal
koperasi dibituhkan untuk membiayai usaha dan organisasi koperasi. Modal usaha
terdiri :</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">· Modal
investasi adalah sejumlah uang yang ditana,m atau dipergunakan untuk pengadaan
sarana operasional suatu perusahaan yang bersifat tidak mudah diuangkan
(unliquid).</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">· Modal kerja
adalah sejumlah uang yang tertanan di aktifa lancar perusahaan atau yang
digunakanuntuk membiyayai operasi jangka pendek perusahaan</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 31.5pt; mso-add-space: auto; mso-list: l12 level2 lfo34; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">SHU koperasi</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Untuk
melengkapi tulisan koperasi sebagai badan usaha , maka topik yang tidak kalah
pentingnya untuk diuraikan adalah cara membagi shu kepada anggota.</span><span style="font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="right" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.0pt; margin-right: 30.0pt; margin-top: 0in; text-align: right; vertical-align: baseline;">
<i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt;">Sumber : </span></i></div>
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<br /></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.0pt; margin-right: 30.0pt; margin-top: 0in; text-align: right; vertical-align: baseline;">
<a href="http://luffybersahabat.blog.com/2011/01/19/bentuk-bentuk-organisasi/"><i style="mso-bidi-font-style: normal;"><span style="border: none windowtext 1.0pt; color: windowtext; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in; text-decoration: none; text-underline: none;">http://luffybersahabat.blog.com/2011/01/19/bentuk-bentuk-organisasi/</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.0pt; margin-right: 30.0pt; margin-top: 0in; text-align: right; vertical-align: baseline;">
<a href="http://tyo-web.faa.im/bentuk-bentuk-organisasi-2.xhtml"><i style="mso-bidi-font-style: normal;"><span style="border: none windowtext 1.0pt; color: windowtext; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in; text-decoration: none; text-underline: none;">http://tyo-web.faa.im/bentuk-bentuk-organisasi-2.xhtml</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.0pt; margin-right: 30.0pt; margin-top: 0in; text-align: right; vertical-align: baseline;">
<a href="http://echadarmaputri.wordpress.com/2010/12/20/hirarki-tanggung-jawab-pengurus-pengelola-dan-pengawas/"><i style="mso-bidi-font-style: normal;"><span style="border: none windowtext 1.0pt; color: windowtext; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in; text-decoration: none; text-underline: none;">http://echadarmaputri.wordpress.com/2010/12/20/hirarki-tanggung-jawab-pengurus-pengelola-dan-pengawas/</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.0pt; margin-right: 30.0pt; margin-top: 0in; text-align: right; vertical-align: baseline;">
<a href="http://eko87kurnia.multiply.com/journal/item/8"><i style="mso-bidi-font-style: normal;"><span style="border: none windowtext 1.0pt; color: windowtext; font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-border-alt: none windowtext 0in; mso-fareast-font-family: "Times New Roman"; padding: 0in; text-decoration: none; text-underline: none;">http://eko87kurnia.multiply.com/journal/item/8</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; mso-bidi-font-family: Tahoma; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<div align="right" class="MsoNormal" style="margin-left: 13.5pt; tab-stops: .5in 1.0in 1.5in 2.0in 2.5in; text-align: right; text-indent: -1.5pt;">
<a href="http://riyanikusuma.wordpress.com/2011/10/10/tujuan-koperasi/"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;">http://riyanikusuma.wordpress.com/2011/10/10/tujuan-koperasi/</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></i><a href="http://www.slideshare.net/adi223/konsep-koperasi-15150151"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;">http://www.slideshare.net/adi223/konsep-koperasi-15150151</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;"></span></i></div>
<div align="right" style="text-align: right;">
<a href="http://abbinoto.wordpress.com/2009/12/22/rangkuman-koperasi-bab-1/"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">http://abbinoto.wordpress.com/2009/12/22/rangkuman-koperasi-bab-1/</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"></span></i></div>
<div align="right" style="text-align: right;">
<a href="http://alimah930617.wordpress.com/2012/12/04/konsep-latar-belakang-timbulnya-aliran-koperasi-sejarah-perkembangan-koperasi/"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">http://alimah930617.wordpress.com/2012/12/04/konsep-latar-belakang-timbulnya-aliran-koperasi-sejarah-perkembangan-koperasi/</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"></span></i></div>
<div align="right" style="tab-stops: 308.55pt; text-align: right;">
<a href="http://elza05.blogspot.com/"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">http://elza05.blogspot.com/</span></i></a><i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><span style="mso-tab-count: 1;"> </span></span></i></div>
<div align="right" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">http://p4hrul.wordpress.com/2012/01/09/tujuan-dan-fungsi-koperasi/</span></i></div>
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Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-20912288541015306462013-05-17T21:55:00.001-07:002013-09-27T06:26:51.645-07:00Tugas 4<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Cambria","serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Tindakan yang Dilakukan BI dalam Peredaran Uang yang Berlebihan dalam Kebijakan Moneter</span></b><br />
<a name='more'></a></div>
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<h2 style="margin-left: 21.3pt; mso-list: l3 level1 lfo3; mso-text-indent-alt: -18.0pt; text-indent: -21.3pt;">
<span style="mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span></h2>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan luas wilayah yang begitu
besar, Indonesia merupakan Negara dengan tingkat peredaran uang yang amat
besar. Setiap hari lebih dari 1800 Triliun rupiah uang beredar di Indonesia
dengan begitu cepat. Peredaran uang tentu harus dikoordinasi dengan baik guna
menjaga stablitas perekonomian secara keseluruhan. Guna menjalankan
fungsi koordinasi terhadap peredaran uang, maka diperlukan adanya sebuah
lembaga Negara yang berperan sebagai otoritas moneter. Di Indonesia otoritas
moneter dipegang oleh Bank Indonesia.</span></div>
<div class="MsoNormalCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 9.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai otoritas moneter, Bank
Indonesia bertanggung jawab penuh atas peredaran uang di Indonesia. Lebih dari
itu kestabilan nilai rupiah juga merupakan tanggung jawabnya sebagaimana
yang tertulis dalam Pasal 7 ayat 1 UU.No.3 Tahun 2004 yang menyatakan:</span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Tujuan Bank
Indonesia adalah mencapai dan memelihara kestabilan nilai rupiah”.</span></i></div>
<div class="MsoNormalCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bank Indonesia memiliki 4 instrumen
yang merupakan bagian dari kerangka bijakan moneter yang terdiri atas :</span></div>
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</div>
<a href="http://www.blogger.com/blogger.g?blogID=7030768291124533463" name="more"></a><br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 1. Fasilitas diskonto </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan suatu tingkat suku bunga
yang mencerminkan perkembangan laju inflasi di Indonesia. Dalam transmisi
kebijakan moneter, Fasilitas diskonto merupakan instrument utama karena
memiliki dampak dan pengaruh yang bersifat sistemik terhadap perekonomia. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
</div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 2. Giro Wajib Minimum</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan instrument kebijakan
moneter yang bertujuan mengendalikan kemampuan pinjaman perbankan terhadap masyarakat.
Bila Giro Wajib Minimum dinaikan maka yang akan terjadi adalah kemampuan
perbankan dalam memberikan pinjaman kepada masyarakat dan dunia usaha akan
melemah. Begitu juga sebaliknya. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
</div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3. Operasi Pasar Terbuka</span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merupakan instrument kebijakan moneter
yang berfungsi sebagai pengendali inflasi melalui penjualan dan pembelian surat
– surat berharga. Dengan penjualan terhadap surat – surat berharga maka uang
yang berlebih akan masuk ke dalam otoritas moneter dengan demikian inflasi
dapat dikendalikan. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
</div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 4. Imbauan Moral </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Imbauan moral merupakan kebijakan
moneter yang bersifat kualitatif, dimana dalam pelaksanaanya kebijakan moneter
ini merupakan peringatan atau saran dari dewan gubernur Bank Indonesia mengenai
tindakan – tindakan yang semestinya dilakukan oleh pasar agar stabilitas
perekonomian tidak terganggu. </span></div>
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</div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam upaya menjaga kestabilan
moneter dan stabilitas sistem keuangan akibat peredaran uang , maka setidaknya
ada 3 langkah strategis yang dapat ditempuh oleh Bank Indonesia . Ketiga langkah
tersebut meliputi:</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;"> 1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengendalian inflasi</span></b></div>
<div class="MsoNormalCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengendalian inflasi melalui
fasilitas diskonto merupakan suatu langkah yang utama dalam pengendalian
inflasi. Bahwa pengendalian inflasi melalui fasilitas diskonto merupakan suatu
langkah yang bersifat sistemik bagi perekonomian Indonesia secara keseluruhan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fasilitas diskonto dikatakan
berdampak sistemik karena dapat mempengaruhi konsumsi, investasi, ekspor –
impor, PDB, dan selanjutnya adalah pertumbuhan ekonomi. Fasilitas diskonto yang
ditetapkan oleh Bank Indonesia yang biasa disebut BI rate, akan mempengaruhi
perekonomian melalui 5 jalur transmisi diantaranya: jalur suku bunga deposito,
jalur kredit, jalur harga asset, jalur nilai tukar,dan jalur ekspektasi
inflasi.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melalui jalur suku bunga deposito dan kredit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> , Bank Indonesia ingin
mengendalikan jumlah uang yang beredar di masyarakat. Apabila jumlah uang
beredar dirasa terlalu banyak beredar, maka Bank Indonesia akan menempuh
kebijakan moneter kontraktif yang bertujuan mengerem peredaran uang beredar.
Kebijakan moneter kontraktif diimplementasikan dengan jalan meningkatkan
tingkat suku bunga. Dengan meningkatnya suku bunga, maka hasrat masyarakat
untuk melakukan konsumsi akan menurun, Sebab dalam keadaan ini, masyarakat
lebih memilih menabung karena dirasa menguntungkan. Sementara bagi perbankan,
akan mengalami pelemahan kemampuan memberikan pinjaman. Dampak – dampak
tersebut akan menyebabkan peredaran uang melambat karena peredaran uang umumnya
masuk ke dalam deposito. Dalam jangka waktu kurang dari satu tahun umumnya
kondisi ini akan menjinakan inflasi. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melalui jalur nilai tukar,</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Bank Indonesia ingin mengembalikan nilai tukar rupiah
terhadap mata uang asing ke posisi yang stabil. Langkah ini dilakukan guna
menjaga agar kinerja eskpor dan impor tetap membaik dan pertumbuhan ekonomi
tetap tumbuh. Kembali menggunakan kasus apabila Bank Indonesia menaikan suku
bunganya. Kenaikan suku bunga dengan asumsi tidak diikuti oleh kenaikan suku
bunga di Negara lain khususnya Amerika Serikat, akan menyebabkan terjadinya kenaikan
selisih tingkat suku bunga. Keadaan ini akan membuat investor asing akan
menanamkan modalnya pada instrument – instrument di pasar uang seperti: SBI.
Kondisi ini akan memberikan tingkat pengembalian yang lebih tinggi bagi
investor. Sementara dari sisi kinerja ekspor dan impor dengan banyaknya
investor yang meminta rupiah, atau dengan kata lain meningkatnya permintaan
terhadap rupiah, akan membuat rupiah terapresiasi. Kondisi ini akan mendorong
pertumbuhan impor. Pertumbuhan impor yang kemudian diikuti dengan melemahnya
ekspor akan membuat pertumbuhan ekonomi melambat. Kondisi ini merupakan
cerminan bahwa tingkat inflasi mulai dapat dikendalikan. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melalui jalur harga asset</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, kenaikan suku bunga akan menurunkan harga aset
seperti saham dan obligasi sehingga mengurangi kekayaan individu dan perusahaan
yang pada gilirannya mengurangi kemampuan mereka untuk melakukan kegiatan
ekonomi seperti konsumsi dan investasi. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dan <b style="mso-bidi-font-weight: normal;">melalui jalur ekspektasi inflasi</b>, Bank Indonesia ingin memberikan
prospek yang baik bagi para pelaku ekonomi bahwa perekonomian masih akan
tetap tumbuh dan berkembang. Caranya adalah dengan menunjukan bahwa trend
perekonomian cenderung meningkat. Melalui trend tersebutlah, maka inflasi dapat
dikendalikan. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fasilitas diskoton, merupakan upaya
untuk menjaga stabilitas kebijakan moneter, sementara untuk menjaga stabilitas
keuangan, Bank Indonesia perlu melakukan dan mengefektifkan pengawasan dan
kinerja terhadap perbankan dan menjaga kelancaran sistem pembayaran. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;"> 2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>Menjaga Kelancaran Sistem Pembayaran</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melalui sistem pembayaran, Bank
Indonesia berupaya menjaga kelancaran aktivitas perekonomian. Kita semua tentu
tahu bahwa dalam perekonomian yang modern, tidak ada satupun yang dapat
terlepas dari uang dan alat pembayaran sejenis lainnya. Guna menjaga kelancaran
sistem pembayaran, Bank Indonesia dapat memusnahkan peredaran uang dari
masyarakat guna mengerem inflasi yang terjadi. Lebih dari itu Bank Indonesia
perlu menjamin keamanan dalam penggunaan alat pembayaran. Langkah tersebut
dapat tercapai apabila adanya monitoring yang baik pada Bank Indonesia.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;"> 3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>Mengefektifkan Pengawasan dan Kinerja
Perbankan </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sementara pengawasan terhadap sistem
perbankan ditujukan dalam rangka mendukung upaya Bank Indonesia untuk menjaga
kelancaran sistem pembayaran. Lebih dari itu pengawasan terhadap perbankan juga
ditujukan sebagai upaya untuk meningkatkan efektifitas kebijakan moneter dalam
mempengaruhi pertumbuhan ekonomi dan inflasi. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam menjalankan fungsi pengawasan
terhadap perbankan, maka Bank Indonesia dapat melakukan langkah – langkah yang
meliputi:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 1. <span style="mso-tab-count: 1;"> </span>Memberikan dan mencabut izin atas kelembagaan dan kegiatan usaha
tertentu dari Bank.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 2. Menetapkan
peraturan di bidang perbankan </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3. Melakukan
pengawasan secara langsung dan tidak langsung</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 4. Menetapkan
sanksi terhadap bank. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keempat hal tersebut merupakan satu
kesatuan dalam mendukung terciptanya sistem perbankan yang sehat, kuat, dan
efisien. Guna mendukung hal tersebut, maka langkah utama yang diperlukan adalah
integritas dari pengelola Bank dalam mematuhi rambu – rambu lalu lintas moneter
yang telah ditetapkan oleh Bank Indonesia. Disisi lain yang menjadi kunci dari
itu semua adalah pengawasan perbankan. Pengawasan perbankan diperlukan
guna menghindari munculnya praktek – praktek yang dapat mengganggu stabilitas
sistem keuangan. Di sisi lain pengawasan perbankan adalah bertujuan guna
memastikan kelayakan sebuah bank dalam beroperasi. Apabila dinilai tidak
memenuhi kelayakan maka Bank Indonesia dengan kewenangannya dapat mencabut izin
dari perbankan tersebut.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://ryanalief.blogspot.com/2011/03/peran-bank-indonesia-dalam-menjaga.html"> http://ryanalief.blogspot.com/2011/03/peran-bank-indonesia-dalam-menjaga.html</a></span></div>
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<b><span style="font-family: "Cambria","serif"; font-size: 14pt; line-height: 115%;">FAKTOR UTAMA
PENYEBAB PERDAGANGAN INTERNASIONAL</span></b></div>
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<span style="font-family: "Cambria","serif"; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Tiap negara
ingin agar penduduknya makmur dan sejahtera. Untuk itu, segala sumber daya yang
dimiliki dikerahkan untuk menghasilkan berbagai macam barang dan jasa. Produksi
untuk berbagai jenis komoditas tertentu mungkin berlebih (surplus),
tetapi untuk komoditas lainnya mungkin kurang (minus), atau tidak ada sama.
Kelebihan produksi atas kebutuhan dalam negeri dijual atau diekspor ke luar
negeri, sedang kekurangannya didatangkan atau diimpor dari luar negeri. Adanya
kelebihan dan kekurangan produksi inilah yang mendorong timbulnya perdagangan
internasional. Selain untuk menjual kelebihan produksi, perdagangan
internasional diperlukan untuk mengimpor kekurangan produksi.<br />
Faktor utama penyebab dari perdagangan internasional:</span></div>
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<span style="font-family: "Cambria","serif"; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"><span style="mso-tab-count: 1;"> </span>Sumber
daya manusia,</span></div>
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<span style="font-family: "Cambria","serif"; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Menurut saya
sendiri, penyebab utama dari perdagangan internasional ini adalah karna
kurangnya sumber daya manusia di indonesia yang kurang terampil. Dimana
kebanyakan di indonesia memiliki banyak sumber daya manusia akan tetapi tidak
banyak dari sumber daya manusia tersebut mempunyai kapabilitas dalam suatu
bidang untuk mengerjakan suatu proses industri. Sedangkan, dikebanyakan negara
maju diluar sana mereka tidak terlalu memiliki SDM yang relatif banyak tetapi
mereka mempunyai SDM yang ahli sehingga bisa menggerakan industri dengan mudah,
ketika SDM sudah ahli dengan bidangnya maka pembuatan biaya produksi dapat
ditekan seminim mungkin dengan menggunakan teknologi canggih dan SDM
tersebutlah yang menjadi operator teknologi tersebut jadi bisa menekan biaya
produksi. Jika saja indonesia bisa menumbuhkan SDM yang profesional maka bisa
saja industri indonesia bisa dikuasi oleh rakyatnya sendiri tanpa harus
mengimport tenaga kerja atau barang jadi dari luar sendiri.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Cambria","serif"; font-size: 14.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">CIRI KEBERHASILAN SUATU NEGARA</span></b></div>
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<b><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptical711BT-BoldItalic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">1) Pendapatan Per Kapita Ekonomi</span></i></b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptBT; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Salah satu kriteria pengukuran kemajuan suatu negara adalah pendapatan per
kapita. Besarnya pendapatan per kapita menjadi indikasi kondisi perekonomian
suatu negara. Hal ini berarti, pendapatan per kapita yang tinggi menunjukkan
kondisi ekonomi yang baik.</span></div>
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<b><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptical711BT-BoldItalic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">2) Tingkat Pertumbuhan Ekonomi</span></i></b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptBT; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Tingkat pertumbuhan ekonomi menjadi salah satu indikator kemajuan suatu
negara. Negara maju pada umumnya mempunyai pertumbuhan ekonomi yang pesat
hingga pada suatu masa mencapai kestabilan. Pada saat kestabilan tercapai,
negara-negara maju mulai melirik negara-negara berkembang untuk menanamkan
investasi. Pada saat itulah pertumbuhan ekonomi wilayah berkembang mulai
terdongkrak. </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptBT; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Kestabilan pertumbuhan ekonomi yang dialami negara-negara maju sangat
ditunjang oleh faktor ekonomi dan nonekonomi. Faktor ekonomi antara lain sumber
daya alam, sumber daya manusia, modal, usaha, dan teknologi. Sedangkan faktor
nonekonomi yaitu kestabilan keamanan, politik, tunjangan lembaga sosial,
pemerintahan yang jujur, serta nilai-nilai moral bangsa yang mendukung.</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptical711BT-BoldItalic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">3) Kegiatan Perekonomian Utama</span></i></b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptBT; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Kegiatan perekonomian menjadi salah satu indikator untuk mengukur tingkat
kemajuan suatu negara. Sektor perekonomian di negara maju pada umumnya bergerak
di sektor industry dan jasa. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptical711BT-BoldItalic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">4) Pemanfaatan Sumber Daya Alam</span></i></b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptBT; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Banyaknya sumber daya alam di suatu negara tidak menentukan apakah negara
itu maju atau tidak. Namun, sumber daya alam menjadi modal yang penting bagi
pembangunan dan kesejahteraan manusia.</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptical711BT-BoldItalic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">5) Pertumbuhan Penduduk</span></i></b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: ZapfElliptBT; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Laju pertumbuhan penduduk yang tinggi menjadi salah satu ciri yang dimiliki
oleh hampir semua negara berkembang. Mengapa hal ini bisa terjadi? Bagaimana
menurutmu? Kita lihat saja negara kita Indonesia yang merupakan salah satu
negara berkembang. Di negara kita, pernah tertanam mitos banyak anak banyak
rezeki. Mitos ini masih dipercaya oleh beberapa kalangan masyarakat di
Indonesia. Tingkat usia perkawinan juga memengaruhi laju pertambahan penduduk.</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-12540769560577588452013-05-14T01:16:00.002-07:002013-05-20T00:19:45.755-07:00TUGAS 3<blockquote class="tr_bq">
<br /></blockquote>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">PEREKONOMIAN INDONESIA #</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tentang</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">PENANAMAN MODAL ASING</span></b><br />
<a name='more'></a></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN; mso-no-proof: yes;">
</span></b><span style="font-family: "Arial","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCwSzZbXbJGEUKA3kLkcRAPIAP5FjrftJq08YBaamcsVggb1ldEViVEz-nyrkTKUaiG7uCElFvekvC3aRfLkI6wEjgmeYGz0bFSxdFoIzIueJeOVTzeIMr7TIVox8VP2E6g7EDJNsN6IE/s1600/logoug.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCwSzZbXbJGEUKA3kLkcRAPIAP5FjrftJq08YBaamcsVggb1ldEViVEz-nyrkTKUaiG7uCElFvekvC3aRfLkI6wEjgmeYGz0bFSxdFoIzIueJeOVTzeIMr7TIVox8VP2E6g7EDJNsN6IE/s320/logoug.jpg" width="318" /></a></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">1EB02 </span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">UNIVERSITAS GUNADARMA<span style="mso-spacerun: yes;"> </span></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">2013</span></b></div>
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<br />
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table.MsoNormalTable
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mso-para-margin-right:0cm;
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font-size:11.0pt;
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mso-hansi-theme-font:minor-latin;
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<![endif]-->
<br />
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; vertical-align: baseline;">
<b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 20.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; padding: 0cm;">KATA
PENGANTAR</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 20.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Puji syukur kami panjatkan
kehadirat Tuhan Yang Maha Esa yang telah memberikan rahmat serta karunia-Nya kepada
kami sehingga kami berhasil menyelesaikan paper ini tepat pada waktunya yang
membahas tentang “PENANAMAN MODAL ASING ”</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">.</span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Makalah ini berisikan informasi
tentang penanaman modal asing atau yang lebih khususnya membahas mengenai
perananan penanaman modal asing, faktor-faktor dan masalah yang ada.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><br />
<span style="background: white;">Diharapkan paper ini dapat memberikan informasi
kepada para pembaca tentang penanaman modal asing.</span> <span style="background: white;">Penulis menyadari bahwa paper ini masih terdapat
kekurangan , oleh karena itu kritik dan saran dari semua pihak yang bersifat
membangun selalu kami harapkan demi kesempurnaan paper ini.</span></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Akhir kata, kami sampaikan
terima kasih kepada semua pihak yang telah berperan serta dalam penyusunan
paper ini dari awal sampai akhir. Semoga Tuhan Yang Maha Esa senantiasa
meridhai segala usaha kita. Aamiin.</span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depok,<span style="mso-spacerun: yes;"> </span>Mei
2013</span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
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<br /></div>
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<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENULIS</span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: right;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB I</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENDAHULUAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">LATAR BELAKANG</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanaman modal merupakan segala
kegiatan menanamkan modal, baik oleh penanam modal dalam negeri maupun penanam
modal asing untuk melakukan usaha di wilayah negara Republik Indonesia.
Indonesia sebagai sebuah negara kepulauan yang memiliki sumber daya alam melimpah
dari pertanian, peternakan, perikanan, kehutanan, maupun pertambangan. Tidak
serta merta sumber daya alam melimpah, dapat diambil dengan sendirinya ataupun
diolah. Perlu dibangun infrstruktur sarana prasarana dalam mengolahnya oleh
negara indonesia melalui pemerintah. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk itu,
timbulnnya keinginan untuk menarik investor, yang dimulai sejak jaman
orde baru hingga sekarang. Tetapi Pada pertengahan tahun 1997 Indonesia
mengalami krisis moneter. Krisis moneter ini diawali dengan terdefresiasinya nilai
tukar rupiah terhadap dollar Amerika Serikat. Defresiasi nilai tukar rupiah
makin tajam sehingga krisis moneter yang terjadi tersebut berlanjut menjadi
krisis ekonomi yang dampaknya terasa hingga saat ini.sehingga investor asing
enggan menaruh investasinnya lagi dan Pertumbuhan ekonomi berjalan sangat
lambat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Salah satu cara
untuk membangkitkan atau menggerakkan kembali perekonomian nasional seperti
sediakala sebelum terjadinya krisis ekonomi adalah kebijakan mengundang
masuknya investasi di Indonesia. Investasi, khususnya investasi asing sampai
hari ini merupakan faktor penting untuk menggerakkan dan mendorong pertumbuhan
ekonomi. Harapan masuknya investasi asing dalam kenyataannya masih sulit untuk
diwujudkan. Faktor yang dapat mempengaruhi investasi yang dijadikan bahan
pertimbangan investor dalam menanamkan modalnya, antara lain : Pertama faktor
Sumber Daya Alam, Kedua faktor Sumber Daya Manusia, Ketiga faktor stabilitas
politik dan perekonomian, guna menjamin kepastian dalam berusaha, Keempat faktor
kebijakan pemerintah, Kelima faktor kemudahan dalam perizinan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di era reformasi,
sejak pemerintahan BJ Habibie, kemudian Abdurrahman Wahid, Megawati, dan kini
Presiden Susilo Bambang Yudhoyono, Pemerintah justru berupaya menarik sebanyak
mungkin investasi asing melalui rentetan kunjungan kenegaraan ke luar negeri,
privatisasi BUMN, penegakkan supremasi hukum, serta revisi terhadap berbagai
undang-undang yang menyangkut bisnis dan investasi perpajakkan, ketenagakerjaan
dan seterusnya. Semua upaya ini tentu bertujuan menciptakan iklim dunia usaha
dalam negeri yang lebih kondusif demi meningkatkan <i>capital inflow</i> yang
pada gilirannya diharapkan meningkatkan kesejahteraan rakyat. Memasuki tahun
2007, semua indikator makro ekonomi menunjukkan semakin membaiknya iklim dunia
usaha, institusi perbankan yang kian berpeluang untuk meningkatkan penyaluran
kredit, kian meningkatnya investor confidence, dan country risk yang juga
membaik, kinerja pemerintahan yang secara umum mulai dapat dipercaya, walaupun
masih ada berbagai ketidakberesan yang perlu segera dibenahi di sektor
birokrasi dan penegakkan hukum.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tetapi dengan
masuknya perusahaan asing ini dalam kegiatan investasi di Indonesia dimaksudkan
sebagai pelengkap untuk mengisi sektor-sektor usaha dan industri yang belum
dapat dilaksanakan sepenuhnya oleh pihak swasta nasional, baik karena alasan
teknologi, manajemen, maupun alasan permodalan. Modal asing juga diharapkan
secara langsung maupun tidak langsung dapat lebih merangsang dan menggairahkan
iklim atau kehidupan dunia usaha dalam berbagai bidang usaha, serta dapat
dimanfaatkan sebagai upaya menembus jaringan pemasaran internasional melalui
jaringan yang mereka miliki. Selanjutnya modal asing diharapkan secara langsung
dapat mempercepat proses pembangunan ekonomi Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">RUMUSAN MASALAH</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam
paper ini, penyusun akan memberikan gambaran mengenai pembahasan-pembahasan
tentang penanaman modal asing, antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.75pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apa peranan penanaman modal asing bagi negara
berkembang? </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.75pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor-faktor apakah yang menyebabkan sebagian besar
investor asing enggan masuk ke <span style="mso-spacerun: yes;"> </span>indonesia
atau juga enggan untuk merealisasi rencana investasi mereka yang telah
disetujui pemerintah?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.75pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagaimana eksistensi penanaman modal asing diera
otonomi daerah?</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.75pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagaimanakah
penyeleseaian sengketa dalam penanaman modal asing?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">TUJUAN PENULISAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adapun tujuan dari penyusunan paper ini yaitu sebagai
berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Untuk menambah ilmu dan pengetahuan mengenai
masalah yang diangkat dalam paper. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Untuk memenuhi tugas softskill Perekonomian
Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB II</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PEMBAHASAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENGERTIAN
PENANAMAN MODAL ASING</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam literatur
ekonomi makro, investasi asing dapat dilakukan dalam bentuk, yaitu investasi
portofolio dan investasi langsung atau <i>foreign direct investment</i> (FDI).
Investasi portofolio ini dilakukan melalui pasar modal dengan instrumen surat
berharga seperti saham dan obligasi. Sedangkan investasi langsung yang dikenal
dengan Penanaman Modal Asing (PMA) merupakan bentuk investasi dengan jalan
membangun, membeli total atau mengakuisisi perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara yuridis
mengenai Penanaman Modal di Indonesia diatur dalam Undang-Undang Nomor 25 tahun
2007 tentang Penanaman Modal. Dalam pasal 1 ayat 3 Undang-Undang nomor 25 tahun
2007 tentang penanaman modal menyatakan bahwa:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Penanaman Modal Asing adalah kegiatan menanam modal
untuk melakukan usaha di wilayah Republik Indonesia yang dilakukan oleh penanam
modal asing, baik menggunakan modal asing sepenuhnya maupun yang berpatungan
dengan penanam modal dalam negeri .”</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di dalam
Undang-Undang Nomor 25 tahun 2007 tentang Penanaman Modal ini, jika diadakan
perbandingan dari investasi portofolio dengan Penanaman Modal Asing (PMA) lebih
banyak mempunyai kelebihan, diantaranya sifatnya permanen (jangka panjang), banyak
memberikan andil dalam alih teknologi, alih keterampilan manajemen, membuka
lapangan kerja baru. Lapangan kerja ini, sangat penting bagi negara sedang
berkembang mengingat terbatasnya kemampuan pemerintah untuk penyediaan lapangan
kerja. Sedangkan, dalam investasi portofolio, dana yang masuk ke perusahaan
yang menerbitkan surat berharga (emiten), belum tentu akan sanggup untuk
membuka lapangan kerja baru di dalam Negara tujuan investasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Sekalipun ada emiten yang setelah mendapat dana dari pasar modal untuk
memperluas usahanya atau membuka usaha baru yang hal ini berarti membuka
lapangan kerja. Tidak sedikit pula dana yang masuk ke emiten hanya untuk
memperkuat struktur modal atau mungkin malah untuk membayar utang bank. Selain
itu proses ini tidak terjadi alih teknologi atau alih keterampilan manajemen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PERANAN
PENANAMAN MODAL ASING BAGI NEGARA SEDANG BERKEMBANG</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara garis besar, penanaman modal asing terhadap pembangunan bagi
negara sedang berkembang seperti negara Indonesia dapat diperinci menjadi
lima hal yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber dana eksternal (modal asing) dapat dimanfaatkan
oleh negara sedang berkembang sebagai dasar untuk mempercepat investasi dan
pertumbuhan ekonomi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertumbuhan ekonomi yang meningkat perlu diikuti
dengan perpindahan struktur produksi dan perdagangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Modal asing dapat berperan penting dalam memobilisasi
dana maupun transformasi struktural.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebutuhan akan modal asing menjadi menurun segera
setelah perubahan struktural benar-benar terjadi meskipun modal asing di masa
selanjutnya lebih produktif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagi negara-negara sedang berkembang yang tidak mampu
memulai membangun industri-industri berat dan industri strategis, adanya modal
asing akan sangat membantu untuk dapat mendirikan pabrik-pabik baja, alat-alat
mesin, pabrik elektronik, industri kimia dasar dan sebagainya.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selama ini investor
domestik di negara sedang berkembang yang enggan melakukan usaha yang beresiko
tinggi seperti eksploitasi sumber-sumber daya alam yang belum dimanfaatkan dan
membuka lahan-lahan baru, maka hadirnya investor asing akan sangat mendukung
merintis usaha dibidang-bidang tersebut. Adanya pengadaan prasarana negara,
pendirian industri-industri baru, pemanfaatan sumber-sumber baru, pembukaan
daerah-daerah baru, akan membuka kecenderungan baru yaitu meningkatkan lapangan
kerja. Sehingga tekanan pendudukan pada tanah pertanian berkurang dan
pengangguran dapat diatasi. Inilah keuntungan sosial yang diperoleh adanya
kehadiran investor asing. Adanya transfer teknologi mengakibatkan tenaga kerja
setempat menjadi terampil, sehingga meningkatkan marginal produktifitasnya,
akhirnya akan meningkatkan keseluruhan upah riil. Semua ini menunjukkan bahwa
modal asing cenderung menaikkan tingkat produktifitas, kinerja tenaga kerja
Negara tujuan penanaman modal dan pendapatan nasional.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
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<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="mso-tab-count: 1;"> </span>Dengan demikian, kehadiran PMA bagi negara sedang
berkembang sangat diperlukan untuk mempercepat pembangunan ekonomi. Modal asing
membantu dalam industrialisasi, pembangunan modal dan menciptakan kesempatan
kerja, serta keterampilan teknik. Melalui modal asing terbuka daerah-daerah dan
tergarap sumber-sumber baru. Resiko dan kerugian pada tahap perintisan juga
tertanggung, selanjutnya modal asing mendorong pengusaha setempat untuk
bekerjasama. Modal asing juga membantu mengurangi problem neraca pembayaran dan
tingkat inflasi, sehingga akan memperkuat sektor usaha negara dan swasta
domestic dari negara tuan rumah atau yang sering disebut <i>host country</i>.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanaman modal asing di Indonesia
tidak terlepas dari cita-cita hukum ekonomi Indonesia yaitu menggagas dan
menyiapkan konsep hukum tentang kehidupan ekonomi. Kehidupan ekonomi yang
diharapkan adalah kehidupan ekonomi berbangsa dan bernegara yang rakyatnya
memiliki kesejahteraan dalam keadilan sosial, sebagaimana yang dicita-citakan
Pancasila dan Indonesia sebagai negara berdaulat sekaligus sebagai negara
berkembang mempunyai pola tertentu terhadap konsep hukum dalam kegiatan
ekonomi, meliputi konsep pencapaian masyarakat adil dan makmur berdasarkan
Pancasila, Konsep ekonomi kekeluargaan yang Pancasilais, konsep ekonomi
kerakyatan untuk membela kepentingan rakyat.</span></div>
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<br /></div>
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<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Oleh karena itu,
peranan PMA di Indonesia cukup mendukung juga perkembangan kehidupan ekonomi
sesuai dengan konsep hukum dalam kegiatan ekonomi dan cita-cita hukum ekonomi Indonesia.
Dan untuk mendukung investasi di Indonesia maka perlu pembentukan hukum ekonomi
dengan perangkat peraturan membutuhkan kajian yang bersifat komprehensif dan
pendekatan secara makro dengan informasi yang akurat demi multidisipliner dari
berbagai aspek antara lain :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Ekonomi dan sosial.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Sosiologis dan budaya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c. Kebutuhan-kebutuhan dasae dan pembangunan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d. Praktis dan operasional dan kebutuhan kedepan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e. Moral dan etika bisnis yang berlaku dalam konsep
kelayakan dan kepatutan dalam kehidupan manusia dan kemanusiaan yang beradab.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KENDALA
INVESTASI ASING DI NEGARA INDONESIA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Secara teoritis ada beberapa teori
yang mencoba menjelaskan mengapa investor-investor dari negara-negara maju ke
negara-negara berkembang yakni, <i>The Product Cycle Theory dan The Industrial
Organization Theory of Vertical Organization</i>. <i>The Product Cyrcle Theory</i>
yang dikembangkan oleh Raymond Vermon ini menyatakan bahwa setiap teknologi
atau produk berevolusi melalui tiga fase : Pertama fase permulaan atau inovasi,
kedua fase perkembangan proses dan ketiga fase standardisasi. Dalam setiap fase
tersebut sebagai tipe perekonomian negara memiliki keuntungan komparatif (<i>Comparative
advantage</i>). <i>The Industrial Organization Theory of Vertical Integration</i>
merupakan teori yang paling tepat untuk diterapkan pada new multinasionalism
dan pada investasi yang terintegrasi secara vertikal. Pendekatan teori ini
berawal dari penambahan biaya-biaya untuk melakukan bisnis diluar negeri
(dengan investasi) harus mencakup biaya-biaya lain yang harus dipikul lebih
banyak daripada biaya yang diperuntukkan hanya untuk sekedar mengekspor dari
pabrik-pabrik dalam negeri. Oleh karena itu perusahaan itu harus memiliki
beberapa kompensasi atau keunggulan spesifik bagi perusahaan seperti keahlian
teknis manajerial keadaan ekonomi yang memungkinkan adanya monopoli. Menurut
teori ini, investasi dilakukan dengan cara integrasi secara vertikal yakni
dengan penempatan beberapa tahapan produksi di beberapa lokasi yang
berbeda-beda di seluruh dunia. Motivasi utamanya adalah untuk mendapatkan
keuntungan berupa biaya produksi yang rendah, manfaat pajak lokal dan
lain-lain. Di samping itu motivasi yang lain adalah untuk membuat rintangan
perdagangan bagi perusahaan-perusahaan lain, artinya dengan investasinya di
luar negeri ini berarti perusahaan-perusahaan multinasional tersebut telah
merintangi persaingan-persaingan dari negara lain sehingga monopoli dapat
dipertahankan. Motif utama modal internasional baik yang bersifat investasi
modal asing langsung (<i>foreign direct investment</i>) maupun investasi
portofolio adalah untuk mendapatkan return yang lebih tinggi daripada di negara
sendiri melalui tingkat pertumbuhan ekonomi yang lebih tinggi, sistem
perpajakkan yang lebih menguntungkan dan infrastruktur yang lebih baik. Untuk
menarik arus modal yang signifikan ke suatu negara dipengaruhi oleh beberapa
faktor : Iklim investasi yang kondusif dan Prospek pengembangan di negara
penerima modal.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilihat dari kedua faktor di atas,
maka tampaknya arus modal asing justru lebih banyak mengalir ke negara-negara
maju daripada ke negara-negara berkembang. Aliran modal ke negara-negara
berkembang masih dipengaruhi faktor-faktor sebagai berikut :<br />
a.Tingkat perkembangan ekonomi Negara penerima modal.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.Stabilitas
politik yang memadai.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.Tersedianya
sarana dan prasarana yang diperlukan investor.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d. Aliran
modal cenderung mengalir ke Negara-negara dengan tingkat pendapatan per kapita
yang tinggi.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya keengganan masuknya investasi
asing dan adanya indikasi relokasi investasi ke negara lain disebabkan karena
tidak kondusifnya iklim investasi di Indonesia dewasa ini.Apabila ditinjau dari
Undang-Undang Penanaman Modal, sudah dapat dikatakan bahwa Undang-undang
tersebut mencakup semua aspek penting, seperti pelayanan, koordinasi,
fasilitas, hak dan kewajiban investor, ketenagakerjaan, dan sector-sektor yang
dapat dimasuki investor. Hal tersebut diupayakan secara maksimal agar terjad
peningkatan investasi di Indonesia dari sisi pemerintah dan kepastian
berinvestasi dari sisi pengusaha/investor. Beberapa poin penting dalam
Undang-Undang Penanaman Modal, diantaranya adalah pada bab I pasal 1 Nomer 10
terkait pelayanan terpadu satu pintu. Yang artinya bahwa system pelayanan
tersebut diharapkan dapat mengakomodasi keinginan investor/pengusaha untuk
memperoleh pelayanan yang lebih efisien, mudah, dan cepat. Sehingga bagi manca
Negara yang ingin berinvestasi disebuah wilayah Indonesia, tidak perlu lagi
menunggu dengan waktu yang lama untuk memperoleh izin berinvestasi di
Indonesia, bahkan tidak perlu lagi mengeluarkan biaya pajak maupun pungutan
lain akibat panjangnya jalur birokrasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepastian hukum, kepastian berusaha,
dan keamanan berusaha bagi penanam modal yang terdapat dalam pasal 4 Nomer 2b,
belum sepenuhnya terlaksana. Hasil studi LPEM-FEUI (2001) menunjukkan bahwa
masalah yang dihadapi pengusaha dalam melakukan investasi di Indonesia selain
persoalan birokrasi, ketidakpastian biaya investasi yang harus dikeluarkan
serta perubahan peraturan pemerintah daerah yang tidak jelas atau muncul
tiba-tiba, juga kondisi keamanan, social dan politik Indonesia. Bahkan, <i>World
Economic Forum</i> (2007), menunjukkan dari 131 negara, Indonesia berada dalam
urutan ke-93 mengenai perlindungan bisnis.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kendala perijinan penanaman modal di
Indonesia, juga menjadi penghambat. Karena izin investasi tidak dapat dilihat
sebagai sesuatu yang berdiri sendiri, tetapi harus menjadi satu paket
dengan izin-izin lain yang secara langsung maupun tidak langsung mempengaruhi
kegiatan usaha dan menentukan untung-ruginya suatu usaha. Misalnya di sector
perhotelan, jumlah izin yang diperlukan mencapai 37 buah, karena setiap bagian
dari hotel harus memiliki izin khusus dari departemen yang terkait. Kondisi
perizinan penanaman modal yang rumit ini, seringkali membuat para penanam modal
membatalkan niatnya untuk berinvestasi di Indonesia. Meskipun pelayanan terpadu
satu pintu sudah diterapkan.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hasil survey <i>World Economic Forum</i>
(WEF) tahun 2007 menunjukkan, bahwa 8.5% dari jumlah pengusaha di Indonesia
yang menjadi responden mengatakan bahwa permasalahan utama mereka adalah
peraturan ketenagakerjaan yang restriktif, 10.7% mengeluhkan ketidakstabilan
kebijakan, dan 16.1% mempermasalahkan birokrasi yang tidak efisien.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Khusus masalah birokrasi, yang
tercerminkan oleh antara lain prosedur administrasi dalam mengurus investasi
seperti perizinan, peraturan atau persyaratan lainnya yang berbelit-belit dan
langkah prosedurnya yang tidak jelas. Hal ini merupakan masalah klasik yang
membuat investor enggan berinvestasi di Indonesia. Sehingga permalahan ini
menjadi kendala tertinggi penanaman modal asing di Indonesia. Masalah ini bukan
hanya membuat banyak waktu yang terbuang, tetapi besarnya biaya yang harus
ditanggung oleh pengusaha atau calon investor. Diantara Negara-negara ASEAN,
hasil survey WEF menunjukkan Indonesia berada pada posisi ke-3 setelah
Singapura dengan birokrasi yang paling efisien atau biaya birokrasi paling
murah (tidak hanya di ASEAN tetapi juga dunia menurut versi WEF) dan Malaysia.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENANAMAN
MODAL ASING DI ERA OTONOMI DAERAH</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sejak pelaksanaan otonomi daerah,
pemerintah pusat mengeluarkan keppres khusus mengenai penanaman modal karena
banyaknya kendala yang dihadapi oleh para investor yang ingin membuka usaha di
daerah, khususnya yang berkaitan dengan proses pemgurusan izin usaha. Terkait
masalah birokrasi yang berbelit-belit, kemudian diperparah dengan banyaknya
peraturan pemerintah atau keputusan presiden tidak dapat berjalan efektif
karena adanya tarik-menarik kepentingan antara pemerintah pusat dan pemerintah
daerah yang semuanya merasa paling berkepentingan atas penanaman modal di
daerah. Dalam kebijakan otonomi daerah, pemerintah daerah baik ditingkat
provinsi, kabupaten, kota diberikan kewenangan dalam bidang penanaman modal.
Hal itulah yang mendasari munculnya keppres tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum pelaksanaan otonomi daerah,
pengurusan izin usaha dilakukan oleh BKPM untuk pemerintah pusat dan BKPMD
untuk pemerintah daerah. Namun setelah otonomi daerah, terjadi ketidakjelasan
mengenai pengurusan izin usaha/investasi, juga terjadi tarik-menarik antara
kegiatan BKPM dengan BKPMD serta instansi-instansi pemerintah daerah lainnya
yang menangani kegiatan investasi. Sejak penerapan otonomi daerah hingga kini
banyak pemberitaan di media massa yang menunjukkan bahwa disejumlah daerah
kewenangan penanaman modal digabung dengan dinas perindustrian dan perdagangan,
atau bagian perekonomian. Ada beberapa daerah yang membentuk suatu dinas khusus
untuk mengurus penanaman modal. Banyak kabupaten/kota bahkan yang sangat serius
dalam menciptakan iklim berinvestasi yang kondusif dengan membentuk kantor
pelayanan satu atap. Di Jepara dan Yogyakarta misalnya, menurut majalah Swasembada
(2004), dengan system satu atap ini surat perizinan usaha dapat diperoleh dalam
waktu rata-rata 5 hari hingga 1 minggu. Tetapi sayangnya masih lebih banyak
daerah yang belum mapu merumuskan kebijakan atau regulasi sendiri, sehingga
masih terikat dengan kebijakan pemerintah pusat dalam hal penanaman modal. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hasil survey LPEM-FEUI tahun 2001
menunjukkan bahwa menurut responden Pemda, lama waktu pengurusan izin usaha
baru apabila semua persyaratan dipenuhi dapat dikeluarkan paling lama dalam 3
bulan. Sementara itu, dari sisi pelaku usaha, waktu yang diperlukan untuk
mengurus izin usaha baru adalah antar 1-3 bulan (44%), dan antara 3-6 bulan
(21.5%). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari realita tersebut, ada baiknya
pemerintah pusat membantu sungguh-sungguh upaya pemerintah daerah dalam
menyederhanakan proses perizinan penanaman modal di daerah. Alaupun ada seumlah
daerah seperti Jepara dan Yogyakarta telah berhasil membuat pelayanan satu
atap, namun masih banyak lagi daerah yang bahkan sama sekali tidak tahu
bagaimana memulai pembangunan satu atap. Juga di daerah-daerah yang sama sekali
tidak ada kesamaan visi dari lembaga-lembaga pemerintah, ditambah lagi tidak
ada keseriusan dari Bupati, sangat sulit diharapkan daerah-daerah tersebut
dapat membangun pelayanan satu atap.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">E.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENYELESAIAN
SENGKETA PENANAMAN MODAL</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang penanaman modal juga
mengatur mengenai penyelesaian sengketa penanaman modal. Aturan tersebut
terdapat dalam bab XV pasal 32. Pasal tersebut berbunyi:</span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1)</span></i><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal
terjadi sengketa di bidang penanaman modal antara pemerintah dengan penenam
modal, para pihak terlebih dahulu menyelesaikan sengketa tersebut melalui
mufakat.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.5pt;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2)</span></i><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal
penyelesaian sengketa sebagaimana dimaksud pada ayat (1) tidak tercapai,
penyelesaian sengketa tersebut dapat dilakukan melalui arbitrase atau
alternative penyelesaian sengketa atau pengadilan sesuai dengan ketentuan
peraturan perundang-undangan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.5pt;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3)</span></i><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal
terjadi sengketa dibidang penanaman modal antara pemerintah dengan penanam
modal dalam negeri, para pihak dapat menyelesaikan sengketa tersebut melalui
arbitrase berdasarkan kesepakatan para pihak, dan jika penyelesaian sengketa
melalui arbitrase tidak disepakati, penyelesaian sengketa tersebut akan
dilakukan di pengadilan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal terjadi
sengketa di bidang penanaman modal asing, para pihak akan menyelesaikan
sengketa tersebut melalui arbitrase internasional yang harus disepakati oleh
para pihak. </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kompetensi absolute arbitrase untuk
menyelesakan suatu perkara bergantung pada perjanjian arbitrase yang dibuat
oleh para pihak. Ada dua bentuk perjanjian arbitrase, yakni <i>factum de
compromitendo</i> dan akta kompronis.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di dalam factum de compromitendo,
para pihak yang membuat kesepakatan untuk menyelesaikan sengketa yang mungkin
timbul melalui forum arbitrase. Perjanjian arbitrase ini melekat pada suatu
perjanjian yang dibuat para pihak, seperti perjanjian usaha patungan dan
keagenan. Oleh karena ia merupakan bagian dari suatu perjanjian tertentu, maka
ia disebut sebagai klausul arbitrase.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada saat mereka mengikatkan diri
dan menyetujui klausul arbitrase sama sekali belum terjadi sengketa atau
perselisihan. Klausul arbitrase dipersiapkan untuk mengantisipasi perselisihan
yang mungkin timbul pada waktu yang akan dating. Jadi, sebelum terjadi perselisihan
para pihak telah bersepakat dan mengikatkan diri untuk menyelesaikan
perselisihan yang akan terjadi oleh arbitrase.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bentuk perjanjian yang kedua adalah
akta kompronis atau <i>compromise settlement </i>(perdamaian yang dicapai di
luar pengadilan). Akta kompronis ini dibuat setelah timbul perselisihan antara
para pihak. Setelah para pihak mengadakan perjanjian, dan perjanjian sudah
berjalan, kemudian timbul perselisihan. Sebelumnya, baik dalam perjanjian yang
bersangkutan ataupun akta tersendiri, tidak diadakan perjanjian arbitrase.
Dalam kasus seperti ini, apabilapara pihak menghendaki agar perselisihan
diselesailkan malalui forum arbitrase, mereka dapat membuat perjanjian untuk
itu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dewasa ini sudah ada pengaturan yang
tegas berkaitan dengan kompetensi absolute arbitrase. Pengaturan tersebut
terdapat dalam Undang-Undang No 30 Tahun 1999 Tentang Arbitrase Dan Alternatif
Penyelesaian Sengketa. Berdasarkan undang-undang ini arbitrase di Indonesia
memiliki kedudukan dan kewenangan yang semakin jelas dan kuat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pasal 3 Undang-Undang No 30 Tahun
1999 menyatakan bahwa pengadilan negeri tidak berhak untuk mengadili sengketa
para pihak yang telah terikat dalam perjanjian arbitrase.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan demikian, pengadilan tidak
berwenang untuk mencampuri suatu sengketa bilamana dicantumkan sebuah klausul
arbitrase dalam suatu kontrak. Tujuan arbitrase sebagai alternative bagi
penyelesaian sengketa melalui pengadilan akan menjadi sia-sia manakala
pengadilan masih bersedia memeriksa sengketa yang sejak semula disepakati
diselesaikan melalui arbitrase.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Larangan campur tangan pengadilan
itu hanya untuk menegaskan bahwa arbitrase adalah sebuah lembaga yang
independen. Sehingga pengadilan wajib untuk menghormati lembaga arbitrase.
Meskipun arbitrase merupakan suatu lembaga independen yang terpisah dari
pengadilan, tidak berarti bahwa tidak ada kaitan erat diantara keduanya.
Lembaga arbitrase membutuhkan dan bergantung pada pengadilan, misalnya dalam
pelaksanaan putusan arbitrase</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB III</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENUTUP</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KESIMPULAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peranan penanaman modal asing
terhadap pembangunan bagi negara sedang berkembang dapat diperinci menjadi
lima, yaitu : Pertama, sumber dana eksternal (modal asing) dapat dimanfaatkan
oleh negara sedang berkembang sebagai dasar untuk mempercepat investasi dan
pertumbuhan ekonomi. Kedua, pertumbuhan ekonomi yang meningkat perlu diikuti
dengan perpindahan struktur produksi dan perdagangan. Ketiga, modal asing dapat
berperan penting dalam memobilisasi dana maupun transformasi struktural.
Keempat, kebutuhan akan modal asing menjadi menurun segera setelah perubahan
struktural benar-benar terjadi meskipun modal asing di masa selanjutnya lebih
produktif. Kelima, bagi negara-negara sedang berkembang yang tidak mampu
memulai membangun industri-industri berat dan industri strategis, adanya modal
asing akan sangat membantu untuk dapat mendirikan pabrik-pabik baja, alat-alat
mesin, pabrik elektronik, industri kimia dasar dan sebagainya. Peranan PMA di
Indonesia cukup mendukung juga perkembangan kehidupan ekonomi sesuai dengan
konsep hukum dalam kegiatan ekonomi dan cita-cita hukum ekonomi Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Banyak faktor yang dapat mempengaruhi
investasi yang dijadikan bahan pertimbangan investor dalam menanamkan modalnya,
antara lain :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a) Faktor Sumber Daya Alam, seperti
tersedianya hasil hutan, bahan tambang, gas dan minyak bumi maupun iklim dan
letak geografis serta kebudayaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b) Faktor Sumber Daya Manusia, dalam
hal ini berkaitan dengan tenaga kerja siap pakai.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c) Faktor stabilitas politik dan
perekonomian, guna menjamin kepastian dalam berusaha.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d) Faktor kebijakan pemerintah,
kebijakan langkah-langkah deregulasi dan debirokratisasi yang diambil oleh
Pemerintah dalam rangka menggairahkan iklim investasi. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e) Faktor kemudahan dalam peizinan,
dalam rangka meningkatkan investasi di daerah, maka faktor perizinan perlu
diperhatikan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan kondisi-kondisi tersebut
di atas, menjadi penyebab sebagian besar investor asing enggan masuk ke
Indonesia atau enggan merealisasikan rencana investasi mereka yang telah
disetujui oleh pemerintah serta terjadinya relokasi industri ke negara lain
yang berakibat adanya <i>capital flight</i> yang besar. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Banyak faktor yang menyebabkan
timbulnya keengganan masuknya investasi asing ke Indonesia. Faktor-faktor yang
dapat menjadi pendukung masuknya arus investasi ke sebuah negara, seperti
jaminan keamanan, stabilitas politik, dan kepastian hukum, yang tampaknya
menjadi permasalahan tersendiri bagi pemerintah Indonesia. Ketidakkonsistenan
penegakkan hukum masih menjadi faktor penghambat daya tarik Indonesia bagi
investasi asing. Bahkan kebijakan otonomi daerah menjadi permasalahan baru
dalam kegiatan investasi di beberapa daerah di Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SARAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Agar
pemerintah pusat lebih memperhatikan undang-udang atau kebijakan lain yang
sejalan atau mendukung adanya penanaman modal asing di Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Agar implementasi penanaman modal
asing ataupun dalam negeri harus dimonitor secara ketat guna kelancaran
investasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Agar
pemerintah pusat membantu dengan sungguh-sungguh upaya pemerintah daerah dalam
menyederhanakan proses perizinan penanaman modal di daerah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-align: center; text-indent: 2.0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DAFTAR PUSTAKA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: 2.0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Undang-Undang Nomor 25 Tahun 2007
Tentang Penanaman Modal.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Undang-Undang Nomor 30 Tahun 1999
Tentang Arbitrase Dan Alternatif Penyelesaian Sengketa.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Curry, Jeffry Edmund. 2001, <i>Memahami
Ekonomi Internasional, Memahami Dinamika Pasar Global,</i> Penerbit PPM,
Jakarta</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Dirdjosisworo, Soedjono. 1999, <i>Hukum
Perusahaan Mengenai Penanaman Modal di Indonesia</i>, cetakan Pertama, CV.
Mandar Maju </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Hartono, Sri Redjeki. 2007, <i>Hukum
Ekonomi Indonesia</i>, cetakan Pertama, Bayumedia Publishing, Malang</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Hollis B, Chenery dan Carter,
Nicholas G. 1973, Foreign Assistance and Development Performance, 1960-1970,
American Economic Review, vol 63, No.2, Mei 1973</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Jatmika, Sidik. 2001, <i>Otonomi
Daerah, Perspektif Hubungan Internasional</i>, Biagraf Liberty, Yogyakarta.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Kartadjoemana, H.S. 1996, <i>GATT
DAN WTO, Sistem, Forum dan Lembaga Internasional dibidang Perdagangan</i>,
cetakan Pertama, Universitas Indonesia<br />
Rajagukguk, Erman, et.al. 1995, <i>Hukum Investasi</i>, Fakultas Hukum
Universitas Indonesia, Depok</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Tulus Tahi Hamonangan Tambunan, Dkk.
2007, <i>Jurnal Hukum Dan Bisnis Volume 24-No 4 Tahun 2007. ISSN: 0852/4912.</i>
Yayasan Pemgembangan Hukum Bisnis: Jakarta.</span></div>
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<br /></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 155.95pt; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>NAMA
KELOMPOK :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 155.95pt; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NOVAROH YANA
LESTARI<span style="mso-tab-count: 1;"> </span>(28212454)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 155.95pt; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">REGGIA
LABITA<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span>(26212082)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 155.95pt; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">RIYAN HARDIYANTO<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>(26212502)</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: 155.95pt; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SARI
APRIYANI<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span>(26212850)</span></b></div>
</div>
Anonymoushttp://www.blogger.com/profile/08908848653455841087noreply@blogger.com0tag:blogger.com,1999:blog-7030768291124533463.post-77607089359708073242013-04-11T07:06:00.000-07:002013-04-11T07:06:59.492-07:00TUGAS 2<div style="text-align: center;">
Salah Satu Permasalahan di Indonesia serta Cara dalam Mengatasinya</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
</div>
<a name='more'></a>Sebenarnya jika kita membicarakan permasalahan yang ada di Indonesia, terdapat banyak masalah yang kita hadapi di negara kita tercinta ini seperti permasalahan ekonomi, sosial, budaya, serta pendidikan dan kualitas tenaga kerja yang kurang.<br />
<div style="text-align: justify;">
Dalam tulisan saya kali ini saya ingin sedikit mengulas tentang masalah kemiskinan, permasalahan yang mungkin belum bisa sepenuhnya sempurna diatasi oleh pemerintah. Meskipun tahun 2012 mendapati penurunan sekitar 11,6% secara kualitas kemiskinan justru mengalami involusi dan cenderung semakin kronis. (sumber: kompas.com)</div>
<div style="text-align: justify;">
Permasalahan kemiskinan inilah, yang menurut saya pribadi menjadi salah satu faktor terjadinya permasalahan sosial lainnya, seperti kriminalitas dan hal-hal yang cenderung kearah penjarahan, perampokan. Ini disebabkan karna ketidakmampuan pelaku dalam memenuhi kebutuhannya sehingga melakukan hal-hal seperti yang saya tuliskan diatas. Kemiskinan ini bisa disebabkan karna kurang nya faktor keterampilan dan pendidikan yang dimiliki oleh mereka, karna faktor pendidikan yang tidak mendukung sehingga sulit bagi mereka untuk mendapatka pekerjaan yang layak dan hingga akhirnya mereka melakukan segala hal untuk memenuhi kebutuhan hidup mereka dan keluarganya.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Bagaimana Upaya Pemerintah untuk Mengatasinya?</div>
<div style="text-align: justify;">
Upaya pemerintah sebenarnya sudah pernah dilakukan, contohnya belum lama ini dalam pimpinan pemerintahan masa presiden Bapak Susilo Bambang Yudhoyono sekitar tahun 2008, pernah memberikan <i>bantuan langsung tunai</i> (BLT) namun ini sedikit kurang efektif dikarenakan masyarakat miskin yang menerima seolah-olah hanya menerima uang tersebut tanpa digunakan untuk sesuatu yang bisa menjamin kehidupan mereka untuk waktu yang lama, harusnya masyarakat sendiri harus pintar dalam menggunakannya bukan untuk dibelanjakan secara cuma-cuma mungkin lebih efektif jika digunakan untuk suatu modal usaha. Namun sekali lagi, eksekusi di masyarakatlah yang tidak bisa cermat dalam menggunakannya.</div>
<div style="text-align: justify;">
Mungkin, pemerintah harus memulai recovery permasalahan ini dengan memberikan pendidikan yang lebih terjangkau bagi lapisan masyarakat bawah, agar mereka bisa merasakan pendidikan yang lebih layak serta mendapatkan keterampilan yang bisa digunakan didunia pekerjaan. Karna jika dilihat dari segi pendidikan inilah akar yang menjadi salah satu faktor kemiskinan dimana mereka tidak mempunyai kualitas pendidikan yang cukup baik dan tidak bisa bersaing didunia kerja serta menjadi pengangguran dan keluarlah permasalahan kemiskinan.</div>
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Yang kedua, perluasan lapangan kerja yang bisa menampung tenaga kerja dari negara sendiri dan dari perluasan lapangan kerja ini maka jumlah penangguran akan berkurang dan secara tidak langsung akan ada perubahan dalam pendapatan dalam masyarakat dan kemiskinanpun akan berkurang dengan perlahan jika pemerintah memberikan dan memperluas lapangan kerja untuk masyarakatnya sendiri.</div>
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