tag:blogger.com,1999:blog-34242427159056692292024-03-06T11:34:39.649+07:00Artikel & CeritaAnonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.comBlogger68125tag:blogger.com,1999:blog-3424242715905669229.post-62320125535009693232013-02-05T20:47:00.002+07:002013-02-05T20:51:27.794+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/IbkcM">Lose Navigation Part IV ( Lose Navigation on Juli 2010 III )</a></span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: left;">Malam
itu, salah satu agendanya adalah mentransfer penegak ke penegak bantara, semua
panitia pun dikumpulkan diposko untuk bagi tugas didalam hutan nanti per posko
masing-masing. Aku, dan teman-temanku tadi menutup kesedihan itu sementara,
melupakan kejadian itu sejenak, kami masuk kedalam posko, disana kakak-kakak
senior sudah berkumpul, mataku mencari ruang kosong, tasya datang</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">namun tidak ada lagi ruang
kosong, dia langsung menyemak disampingku. <i>“
woi, mentang-mentang pacar bersama, kalian gak mau berdekatan ,“</i> salah satu
kakak senior melontarkan kata-kata yang menyakitkan hatiku. Aku pun mencerna
perkataannya tersebut, ternyata sebelum aku megetahui, sudah banyak yang tahu
iboy selingkuh. Kesedihan tadi datang lagi, bahkan bertambah.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Tuhan bodohnya aku selama ini</span></div>
<a name='more'></a>tertipu oleh sikapnya yang begitu baik padaku. Sungguh, aku merasakan malu
tingkat kriminal, terlebih lagi diposko itu ada abang kandungnnya iboy, dia
adalah kakak seniorku. Dia menyaksikan kejadian kami. Aku semakin tak berani
menatap wajah itu, aku malu semalu-malunya, emosiku serasa balon yang mau
pecah. Namun, Tasya dengan raut wajah seperti tidak terjadi apa-apa, tampang
yang tak berdosa jika pakai topeng.<o:p></o:p><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Saat itu, ada kegiatan
dilapangan, aku disuruh kakak senior mengkordinasikannya. Itu pertama kalinya
aku berani bicara dengan nada tinggi dan sinis kepada senior,<i> “ ah, muak ngurus orang itu terus, yang
lain kan ada, kenapa harus aku .“ </i>Ya allah, apakah ini aku, apakah ini
diriku, kenapa aku tidak bisa menjaga lidah ini, kenapa aku tidak bisa menahan
diri, hanya karena dia aku kehilangan kepribadianku, aku kehilangan diriku
sendiri.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Akhirnya aku turun kelapangan,
kegiatan yang aku buat adalah, menampilkan karya-karya. Satu pun tidak ada yang berani maju, akhirnya
aku yang mengexpresikan diri, kesempatanku melampiaskan kesedihanku, aku
nyanyi, masih jelas dibenakku lagu yang aku nyanyikan :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Every night in my dream<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">I see you, i feel you<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">That this how i know you<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Go on<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Near, far where ever you are<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">I believe that the heart does go
on<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Once, more you open the door<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">.......................................<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Dengan nada yang lirih, aku
menyanyikan lagu itu, aku sedih sekali, sungguh aku gak sanggup. Semua yang ada
di bumi perkemahan dimalam itu terdiam, semua mata tertuju padaku. Aku
benar-benar gak bisa membendung tangisan
ini, jeritan hati ini. Aku berlari menuju posko, meninggalkan serangkaian acara
dilapangan, dan umat umat yang masih terpaku karena ku. Aku menghampiri kak
dwi, beliau kakak senior pramuka juga guruku. Aku curhat sama beliau,
menceritakan semuanya. Beribu nasehat pun membanjiriku<i> “ Cha, seharusnya kamu bersyukur, dengan kejadian ini kamu telah
diselamatkan, pertama, maaf yang dihamili itu bukan kamu, kedua, berarti kamu
berhak mendapat orang yang lebih baik dari iboy, melalui kejadian ini tuhan
menunjukkan kepada kamu siapa iboy sebenarnya .“</i><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Malam berlalu dengan kesedihan,
pagi pun menyambut ku dengan hati yang sedih, pagi-pagi sekali aku meninggalkan
perkemahan, aku pulang kerumah, alasan aku gak mau ketemu wajah cewek bodoh itu
lagi. Melihat wajahnya menambah luka dihatiku.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Sepanjang jalan menuju rumah,
pikiranku kosong, hampa, sesampai dirumah ibuku heran<i> “ loh,kok udah pulang, perkemahannya </i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">s</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">uda</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> selesai ya ? .”</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pertanyaan itu tidak aku pedulikan, karena saat itu pikiranku kacau, aku hanya
diam seribu tanda tanya, aku menuju ke</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">kamar,
disanalah aku meluapkan tangisan itu, aku menangis tiada hentinya. Aku mencoba
menguatkan diriku sendiri.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Sedih dan patah hati yang tiada
terkira telah mengikis habis cinta yang selama ini ku ukir dalam jiwa. Tiada
kerinduan lagi dirasa, semua tinggal sedih dan patah hati yang dirasa. Oh jiwa
yang terkoyak karena cinta,</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">merana
tak tentu arah kemana, yang dirasa hanya derita tanpa sisa. Aku tak tahu harus
kemana singgahnya. Sedih dan patah hati yang terlena pertanda asa hilang tak
terkira. Sudah, hilang sudah semua cinta yang dulu pernah bergelora dijiwa.
Patah hati bukan hanya cerita, kini telah terjadi sudah, semua yang ku takutkan
terjadi, kini telah terjadi. Dan hatiku sedih bercampur luka, ku hanya berharap
semoga kenyataan sedih yang kurasa ini ada hikmahnya. Menjadikan aku makin
sabar dan dewasa, tuk tempuh hari esok yang bahagia ku damba. Kekasih yang
telah menghilang, biarlah menjadi sebuah kenangan, moga aku dapatkan ganti
seseorang yang lebih baik dari dia. “<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku merasa orang yang paling
sedih saat itu. Usahaku untuk menguatkan diri tergoyah oleh tabung biru yang
menamai dirinya BAYGON disudut kamarku, menatapku, menggodaku dengan sejuta
jaminan kebahagiaan, dia yang menemaniku saat aku dalam kekalutan, dia berbicara
padaku <i>“ Aku siap membantumu sobat, aku
berjanji dan menjaminkan kebahagiaan untukmu ,“</i> aku tergoda, aku tahu
pikiranku sedang dihasut, namun aku ga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">k</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> peduli
yang aku butuhkan saat itu, kesedihanku hilang dan aku ingin bahagia.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku menghampirinya layaknya
seorang wanita yang teraniaya yang butuh pertolongan, tanganku sudah
memegangnya, aku tersenyum dan dia juga tersenyum padaku, dia memang teman yang
baik, perlahan tutup tabung itu aku buka, mulutku sudah siap menampungnya.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><br /></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Bersambung….<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">write by : Annisa</span></div>
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Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-5589481877629378222013-02-01T15:20:00.002+07:002013-02-01T15:22:26.460+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/ILffn">ANALISIS PERUBAHAN LABA KOTOR</a></span><br />
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<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"><span id="goog_925655848"></span><span id="goog_925655849"></span>Perubahan dalam laba kotor (gross profit) perlu
dianalisa untuk mengetahui sebab- sebab perubahan tersebut, baik perubahan yang
menguntungkan (kenaikan) maupun perubahan yang merugikan (penurunan).</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Pada dasarnya perubahan laba kotor itu disebabkan oleh
2 faktor yaitu :</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Faktor Penjualan</span><br />
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Faktor Harga PokokPenjualan</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">
Laba kotor = Penjualan –
HPP</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Hasil penjualan dapat disebabkan
oleh :</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan harga jual persatuan produk</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan kuantitas atau volume produk yang dijual/dihasilkan.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan Harga Pokok Penjualan dapat disebabkan :</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan harga pokok rata-rata persatuan</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan kuantitas atau volume
produk yang dijual.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">4 Faktor Penyebab Perubahan
Laba Kotor</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan Harga Jual (Sales Price Variance)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan harga jual yaitu adanya perubahan antara
harga jual yang sesungguhnya dengan harga jual yang dibudgetkan atau harga jual
tahun sebelumnya.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rumus: (HJ2 – HJ1)K2</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Keterangan:</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">HJ1 = Harga jual per satuan produk yang dibudgetkan
atau tahun sebelumnya.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">HJ2 = Harga jual per satuan produk yang sesungguhnya.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">K2 = Kuantitas atau volume produk yang sesungguhnya
dijual</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
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<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Apabila (HJ2 –HJ1) menunjukan angka positif berarti
ada kenaikan harga, menguntungkan. Sebaliknya bila (hj2-hj1) negatif berarti
ada penurunan harga jual dan menunjukan keadaan yang merugikan.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan Kwantitas produk yang dijual (sales volume
variance).</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan kuantitas produk yang dijual yaitu adanya
perbedaan antara kuantitas produk yang direncanakan/tahun sebelumnya dengan
kuantitas produk yang sesungguhnya dijual (direalisir).</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rumus: (K2 – K1) HJ1</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Keterangan:</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">K2 = Kuantitas penjualan sesungguhnya</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">K1 = Kuantitas penjualan yang dibudgetkan atau tahun
sebelumnya.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">HJ 1= Harga jual per satuan produk yang dibudgetkan
(tahun sebelumnya)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Bila (K2 –K1) menghasilkan angka positif berarti
adanya peningkatan penjualan, menguntungkan. Bila (K2 – K1) negatif menunjukan
adanya penurunan kuantitas penjualan, merugikan</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan Harga Pokok Penjualan per satuan produk
(cost price variance)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan Harga Pokok Penjualan Persatuan Yaitu adanya
perbedaan antara harga pokok penjualan per satuan produk menurut budget atau
tahun sebelumnya dengan harga pokok yang sesungguhnya.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rumus: (HPP2
– HPP1) K2</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Keterangan:</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">HPP2 = HPP yang sesungguhnya</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">HPP1 = HPP menurut budget atau tahun sebelumnya.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">K2 = Kuantitas produk yang sesungguhnya dijual.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Bila (HPP2 – HPP1) = positif, ada kenaikan biaya (HPP)
artinya merugikan. Sebaliknya bila (HPP2 – HPP1) negatif menguntungkan</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Perubahan kwantitas harga Pokok penjualan (cost volume
variance)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Yaitu adanya perubahan harga pokok penjualan karena
adanya perubahan kwantitas/volume yang dijual atau yang diproduksi.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rumus: (K2
– K1) HPP1</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Keterangan:</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">K2 = kuantitas produk yang sesungguhnya
dijual/dihasilkan.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">K1 = Kuantitas produk menurut bdget (tahun
sebelumnya).</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">HPP1 = HPP persatuan barang menurut budget</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Bila (K2 – K1) = positif, maka akan merugikan.
Sebaliknya bila (K2 – K1) = negatif, maka akan menguntungkan.</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; mso-fareast-language: IN;">Contoh:</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 686px;">
<tbody>
<tr style="height: 47.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #4F81BD; border: solid white 1.0pt; height: 47.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #4F81BD; border-bottom: solid white 1.5pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 47.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">2008</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #4F81BD; border-bottom: solid white 1.5pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 47.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">2009</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #4F81BD; border-bottom: solid white 1.5pt; border-left: none; border-right: solid white 1.0pt; border-top: solid white 1.0pt; height: 47.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">perubahan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 34.5pt; mso-yfti-irow: 1;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 34.5pt; mso-border-top-alt: solid white 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Penjualan netto</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 34.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 200 000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 34.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 253 000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 34.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 53 000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 26.0pt; mso-yfti-irow: 2;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 26.0pt; mso-border-top-alt: solid white 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">H P P</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 26.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> Rp 150 000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 26.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> Rp 181 125</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 26.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> Rp 31 125</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 30.05pt; mso-yfti-irow: 3;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 30.05pt; mso-border-top-alt: solid white 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Laba Kotor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 30.05pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 50 000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 30.05pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 71 875</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 30.05pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 21 875</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 30.95pt; mso-yfti-irow: 4;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 30.95pt; mso-border-top-alt: solid white 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Kuantitas terjual</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 30.95pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">1000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 30.95pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">1150</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 30.95pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">150</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 34.55pt; mso-yfti-irow: 5;">
<td style="background: #D0D8E8; border-top: none; border: solid white 1.0pt; height: 34.55pt; mso-border-top-alt: solid white 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Harga jual persatuan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 34.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 200</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 34.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 220</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #D0D8E8; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 34.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 20</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 35.0pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="background: #E9EDF4; border-top: none; border: solid white 1.0pt; height: 35.0pt; mso-border-top-alt: solid white 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 146.0pt;" width="195"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Harga pokok persatuan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 35.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 110.0pt;" width="147"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 150</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 35.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.0pt;" width="160"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 157,50</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="background: #E9EDF4; border-bottom: solid white 1.0pt; border-left: none; border-right: solid white 1.0pt; border-top: none; height: 35.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.0pt;" width="156"><div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Rp 7,50</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; mso-fareast-language: IN;">Perhitungan:</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">1. Perubahan harga jual</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> (HJ2 – HJ1) K2</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">(Rp 220 – Rp200) 1150 = Rp 23 000 (laba)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">2. Perubahan Kwantitas terjual</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">(K2 – K1) HJ1</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">(1150 - 1000) Rp 200 = Rp 30 000 (laba)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">3. Perubahan HPP</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> (HPP2 – HPP1) K2</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> (Rp 157,50 – Rp 150) 1150 =Rp 8625 (rugi)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">4. Perubahan Kuantitas HPP</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;"> (K2 – K1) HPP1</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">(1150</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;"> </span><span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">– 1000) Rp 150 = Rp 22 500 (rugi)</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "BatangChe","serif"; mso-fareast-language: IN;">Laporan Perubahan Laba kotor</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Kenaikan penjualan disebabkan :</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">1. Kenaikan harga
jual
Rp 23 000</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">2. Kenaikan kuantitas
penjualan <u>Rp 30 000 +</u></span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">
Rp
53 000</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Kenaikan HPP disebabkan :</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">1.Kenaikan Hp persatuan produk
Rp 8 625</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNoSpacing">
<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">2.Kenaikan Kuantitas
HPP <u>Rp 22
500 +</u></span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">
jumlah
<u>Rp
31.125 -</u></span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "BatangChe","serif"; font-size: 12.0pt; mso-fareast-language: IN;">Kenaikan laba
kotor
Rp
21 875</span><span style="font-size: 12.0pt; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<span lang="EN-US">Write by
: </span><a href="http://www.blogger.com/profile/17454139016101832833" title="author profile"><b><span style="background: #FCF9F0; color: black; font-family: "Comic Sans MS"; mso-themecolor: text1;">Siti Rismaini</span></b></a><span lang="EN-US"><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-35060629119042955232013-02-01T02:00:00.001+07:002013-02-02T23:46:48.593+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/IJdZT">Missing And Alone</a></span><br />
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<br /></div>
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ini puisi pertama yang saya post semoga semua pada suka..</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiK995dtWQKS5E6S2GjEJUWw70n7Nn1GrVJTF33VJfk2QIMx-CayjUrDdatks4U1OgW7Y3luEgiJWeO2z9tTI1q3ZNH-48QOMabaP47JB8uM7C_-44LbHBZs-sPOhYRaSDdaLqAFm2VhPHs/s1600/GHJ.JPG" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="640" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiK995dtWQKS5E6S2GjEJUWw70n7Nn1GrVJTF33VJfk2QIMx-CayjUrDdatks4U1OgW7Y3luEgiJWeO2z9tTI1q3ZNH-48QOMabaP47JB8uM7C_-44LbHBZs-sPOhYRaSDdaLqAFm2VhPHs/s640/GHJ.JPG" width="534" /></a></div>
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<a name='more'></a><br />
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<br />
tolong komen untuk kasih saran ya ?. untuk memperbaiki tulisa saya dalam membuat puisi dan gambarnya?</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-12132458341295337512013-01-31T13:37:00.002+07:002013-01-31T13:45:41.535+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/IHJRY">Analisis Rasio Keuangan</a></span><br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;"><br /></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;"><br /></span></div>
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<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar Google</td></tr>
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<span style="color: #666666; font-family: Verdana, sans-serif; font-size: 9.5pt; line-height: 13.3pt;">Pengertian
Rasio Keuangan</span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Rasio
merupakan alat ukur yang digunakan perusahaan untuk mengenalisis laporan
keuangan. Rasio menggambarkan suatu hubungan atau pertimbangan antara suatu
jumlah tertentu dengan jumlah yang lain. Dengan menggunkan alat analisa berupa
rasio keuangan dapat menjelaskan dan memberikan gambaran kepada penganalisa
tentang baik atau buruknya keadaan atau posisi keuangan suatu perusahaan dari
suatu period eke periode berikutnya.</span><br />
<a name='more'></a><span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Analisis
rasio keuangan adalah analisis yang menghubungkan perkiraan neraca dan laporan
laba rugi terhadap satu dengan lainnya, yang memberikan gambaran tentang
sejarah perusahaan serta penilaian terhadap keadaan suatu perusahaan tertentu.
Analisis rasio keuangan memungkinkan manajer keuangan meramalkan reaksi para
calon investor dan kreditur serta dapat ditempuh untuk memperoleh tambahan
dana. (Zaki Baridwan, 1997 :17)<br />
Suatu rasio tidak memiliki arti dalam dirinya sendiri, melainkan harus
diperbandingkan dengan rasio yang lain agar rasio tersebut menjadi lebih
sempurna dan untuk melakukan analisis ini dapat dengan cara membandingkan
prestasi suatu periode dengan periode sebelumnya sehingga diketahui adanya
kecenderungan selam periode tertentu, selain itu dapat pula dilakukan dengan
membandingkan dengan perusahaan sejenis dalam industri itu sehingga dapat
diketahui bagaimana keuangan dalam industri.<o:p></o:p></span></div>
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<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Dalam
mengadakan interpretasi dan analisis laporan keuangan suatu perusahaan, seorang
penganalisis memerlukan adanya ukuran atau yardstick tertentu. Ukuran yang
sering digunakan dalam analisis keuangan adalah rasio. Pengertian rasio
sebenarnya hanyalah alat yang dinyatakan dalam “aritmatical terms” yang dapat
digunakan untuk menjelaskan hubungan antara dua macam data keuangan. Macamnya
rasio banyak sekali, karena dapat dibuat menurut kebutuhan penganalisis.<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Menurut
Bambang Riyanto (1992 : 329), analisis rasio keuangan adalah proses penentuan
operasi yang penting dan karakteristik keuangan dari sebuahperusahaan dari data
akuntansi dan laporan keuangan. Tujuan dari analisis ini adalah untuk
menentukan efisiensi kinerja dari manajer perusahaan yang diwujudkan dalam
catatan keuangan dan laporan keuangan.<o:p></o:p></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Dalam
menggunakan analisis rasio keuangan pada dasarnya dapat melakukannya dengan dua
macam perbandingan, yaitu :<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">•
Membandingkan rasio sekarang (present ratio) dengan rasio-rasio dari waktu yang
telah lalu (histories ratio) atau dengan rasio-rasio yang diperkirakan untuk
waktu yang akan dating dari perusahaan yang sama.<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">•
Membandingkan rasio-rasio dari suatu perusahaan dengan rasio-rasio sejenis dari
perusahaan yang lain yang sejenis.<br />
Dengan demikian manfaat suatu angka rasio sepenuhnya tegantung kepada kemampuan
/ kecerdasan penganalisis data menginterprestasikan data yang bersangkutan.<o:p></o:p></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Keuanggulan
Dan Keterbatasan Analisis Rasio Keuangan<o:p></o:p></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Analisis
rasio ini memiliki keuanggulan disbanding teknik analisis lainnya. Keuanggulan
tersebut seperti diuraikan oleh Sofyan Syafii Harahap (1998 : 298) antara lain
:<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">1.
Rasio merupakan angka-angka dan ikhtisar statistic yang lebih mudah dibaca dan
ditafsirkan.<br />
2. Merupakan pengganti yang lebih sederhana dari informasi yang disajikan
laporan keuangan yang sangat rinci dan rumit.<br />
3. Mengetahui posisi perusahaan di tengah industri lain<br />
4. Sangat bermanfaat untuk bahan dalam mengisi model-model pengambilan
keputusan dan model prediksi.<br />
5. Menstandarisir ukuran perusahaan<br />
6. Lebih mudah memperbandingkan perusahaandengan perusahaan lain atau melihat
perkembangan perusahaan secara periodic atau time series.<br />
7. Lebih mudah melihat trend perusahaan serta melakukan prediksi di masa yang
akan dating.<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Disamping
keunggulan yang dimiliki analisis rasio ini, teknik ini juga memiliki beberapa
keterbatasan yang harus disadari sewaktu penggunaannya agar kita tidak salah
dalam penggunaannya.<o:p></o:p></span></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Adapun
keterbatasan analisis rasio menurut Sofyan Syofii Harahap (1998 : 298) ini
antara lain :<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">a.
Kesulitan dalam memilih rasio yang tepat yang dapat digunakan untuk kepentingan
pemakainya<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">b.
Keterbatasan yang dimiliki laporan keuangan juga menjadi keterbatasan analisis
ini seperti :<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">1.
Bahan perhitungan rasio atau laporan keuangan itu banyak mengandung taksiran
yang dapat dinilai biasa atau objektif.<br />
2. Nilai yang terkandung dalam laporan keuangan dari rasio adalah nilai
perolehan ( cost ) bukan harga pasar.<br />
3. Klasifikasi dalam laporan keuangan bisa berdampak pada angka rasio.<br />
4. Metode pencatatan yang tergambar dalam standar akuntansi bisa diterapkan
berbeda oleh perusahaan yang berbeda.<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">c.
Jika data untuk menghitung rasio tidak tersedia maka akan menimbulkan kesulitan
menghitung rasio.<br />
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<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">d.
Jika data yang tersedia tidak sinkron maka akan kesulitan dalam menghitung
rasio.<br />
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<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">e.
Jika dua atau lebih perusahaan dibandingkan teknik dan metode yang digunakan
berbeda maka perbandingan dapat menimbulakn kesalahan.</span><span lang="EN-US" style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Rasio
keuangan merupakan alat yang sangat berguna, namun mempunyai beberapa
keterbatasan dan harus digunakan dengan hati-hati. Rasio-rasio tersebut
terbentuk dari penfsiran dengan cara menggabungkan beberapa rasio yang ada
menjadi suatu model peramalan yang berarti yaitu model yang disebut analisis
diskriminan. Analisis diskriminan ini menghasilkan suatu index yang
memungkinkan penggolongan suatu observasi ke dalam satu kelompok yang telah
ditetapkan terlebih dahulu, sehingga dengan model ini dapat diukur prospek sutu
perusahaan.<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Pemakai
Rasio Keuangan<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Analisis
yang berbeda akan memilih jenis rasio yang berlainan, tergantung pada siapa
yang menggunakan rasio tersebut. Menurut Budi Rahardjo (1992 : 12) menyatakan
bahwa pengguna rasio keuangan dapat dibedakan menjadi :<br />
a. Intern, yaitu manajemen itu sendiri untuk mengetahui perkembangan perusahaan
maupun posisi relative terhadap perusahaan sejenis dlam industry yang sama.<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">b.
Ekstern, yaitu dapat dibedakan menjadi :<br />
1. Kreditur yang memberikan pinjaman kepada perusahaan yang dapat
diklasifikasikan menjadi : krediturjangka pendek dan kreditur jangka panjang.
Kreditur jangka pendek merupakan orang atau lembaga keuangan yang member
pinjaman kepada perusahaan dalam jangka pendek atau yang pinjam akan segera
jatuh tempo (tahun ini). Kreditur jangka pendek ini akan lebih menekankan pada
kemampuan perusahaan untuk memenuhi kewajiban jangka pendeknya atau lebih
tertarik pada likuiditas. Kreditur jangka panjang merupakan orang atau lembaga
keuangan yang memberikan pinjaman jangka panjang atau memegang obligasi yang
dikeluarkan perusahaan. Kreditur jangka panjang akan menekankan pada
kelangsungan pembayaran bunga maupun pokok pinjaman. Mereka lebih menekannkan
pada likuiditas, solvabilitas dan profitabilitas.<br />
2. Investor atau pemegang saham sebagai tambahan terhadap likuiditas. Penanam
modal (pemilik perusahaan) juga memperhitungkan kebijakan perusahaan yang
mempengaruhi harga saham perusahaan tersebut di pasaran.<o:p></o:p></span></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Penggunaan
Rasio Keuangan<o:p></o:p></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Pada
dasarnya macam atau jumlah angka-angka rasio banyak sekali karena rasio dapat
dibuat menurut kebutuhan penganalisis. Namun demikian angka-angka rasio yang
pada dasarnya dapat digolongkan menjadi dua kelompok (Munawir, 1992 : 68),
yaitu :<o:p></o:p></span></div>
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<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">a.
Penggolonagn berdasarkan sumber data<br />
1. Rasio-rasio neraca (balance sheet rasio), yaitu rasio-rasio yang disususn
dari data yang bersumber atau yang berasal dari neraca.<br />
2. Rasio-rasio laporan laba rugi (income statement ratio), yaitu rasio yang
disusun dari data yang berasal dari laporan laba rugi.<br />
3. Rasio-rasio antar laporan (intern statement ratio), yaitu rasio-rasio yang
disusun dari data yang berasal dari neraca dan data yang berasal dari laporan
laba rugi.<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">b.
Penggolongan berdasarkan tujuan penganalisis<br />
1. Rasio likuiditas<br />
2. Rasio solvabilitas<br />
3. Rasio rentabilitas<br />
4. Dan rasio lain yang sesuai dengan kebutuhan penganalisis<o:p></o:p></span></div>
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<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Menurut
Mamduh M. Hanafi (1996 : 75) rasio keuangan dapat dikelompokkan sebagai berikut
:<br />
1. Rasio likuiditas, yang menunjukkan kemampuan perusahaan memenuhi kewajiban
jangka pendeknya.<br />
2. Rasio aktivitas, yang menunjukkan sejauh mana efektivitas penggunaan aset
dengan melihat tingkat aktivitas aset.<br />
3. Rasio solvabilitas, mengukur sejauh mana kemampuan perusahaan memenuhi
kewajiban jangka panjangnya.<br />
4. Rasio profitabilitas, melihat kemampuan perusahaan menghasilkan laba.<o:p></o:p></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Kesehatan
Bank (Rasio CAMEL)<br />
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Rasio
CAMEL adalah menggambarkan suatu hubungan atau perbandingan antara suatu jumlah
tertentu dengan jumlah yang lain. dengan analisis rasio dapat diperoleh
gambaran baik buruknya keadaan atau posisi keuangan suatu bank.<o:p></o:p></span></div>
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<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Pada
tahun 1966. Beaver melaporkan sebuah studi yang membandingkan masing-masing
rasio perusahaan bangkrut dengan perusahaan tidak bangkrut yang dilakukannya
terhadap kondisi lima tahun sebelum kebangkrutan. Beaver menggunkan pendekatan
univariate dimana kemampuan memprediksi kegagalan perusahaan dengan rasio-rasio
yang dianalisa satu per satu.<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Penelitian
lanjutan yang memanfaatkan analisa rasio keuangan dalam memprediksi kegagalan perusahaan
dilaporkan oleh Edward I Altman pada tahun 1968. Altman menggunkan metode
Multiple Diskriminant Analysis dengan lima jenis rasio keuangan. Sampel yang
digunakan 66 perusahaan yang terbagi dua masing-masing 33 perusahaan bangkrut
dan 33 perusahaan yang tidak bangkrut. Dari hasil studinya, altman memperoleh
model prediksi multiple Discriminan Analysis (MDA) sebagai berikut : X = 0,012
X1 + 0,014 X2 + 0,033 X3 + 0,006 X4 +0,99 X5 ; dimana X1 = Working Capital /
total aset ; X2 = RE / Total Assets ; X3 = EBIT / Total Assets; X4 = Market
Value of Equity / Book Value of Total Debt ; X5 = Sales / Total Assets dan X =
Overall Index.<o:p></o:p></span></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Hasil
studi empiris Altman ternyata mampu memeperoleh tingkat ketepatan prediksi
sebesar 95% untuk data satu tahun sebelum kebangkrutan. Untuk dua tahun sebelum
kebangkrutan tingkat ketepatannya adalah 72%. Ketepatan model ini telah
diujikan terhadap secondary sample (holdout sample) dari perusahaan yang
bangkrut (n = 25) dengan tingkat keakuratan 96% dan untuk perusahaan yang tidak
bangkrut (n = 66) dengan tingkat keakuratan 79%.<br />
Penelitian lain yang menggunkan rasio-rasio yang merefleksikan CAMEL dilakukan
juga oleh Whalen dan Thomson (1988). Dalam penelitian ini digunakan data
keuangan untuk mengklasifikasikan bank yang bermasalah dan tidak bermasalah.
Dengan teknik logit regression, construct dari modal digunakan untuk
memprediksi perubahan rating CAMEL cukup akurat dalam penyusunan rating bank.<o:p></o:p></span></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; line-height: 13.3pt; margin-bottom: .0001pt; margin: 0in;">
<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;">Penelitian
di Indonesia yang menggunkan rasio keuangan umumnya diarahkan untuk memprediksi
perkembangan laba perusahaan. Diantaranya adalah riset Machfoedz (1994) yang
bertujuan menguji manfaat rasio keuangan dalam memprediksi perubahan laba
perusahaan di masa mendatang. Metode yang digunakan untuk memilih rasio
keuangan adalah prosedur MAXR. Untuk menguji hipotesis manfaat rasio keuangan
yang digunakan dalam model bermanfaat untuk memprediksi laba lebih dari satu
tahun. Selain itu studi ini jga menunjukkan bahwa perusahaan besar mempuntai
komponen rasio yang berbeda dengan perusahaan kecil apabila rasio keuangan
tersebut akan digunkan untuk memprediksi laba masa mendatang.<o:p></o:p></span></div>
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<span style="color: #666666; font-family: "Verdana","sans-serif"; font-size: 9.5pt;"><br /></span></div>
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<span lang="EN-US">Write by : <a href="http://dwiermayanti.wordpress.com/2011/06/10/analisis-rasio-keuangan/">DwiErmayanti</a><o:p></o:p></span></div>
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Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-57051360768570719862013-01-31T13:28:00.002+07:002013-01-31T13:30:50.721+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/IHILz">Lose Navigation Part IV ( Lose Navigation on Juli 2010 II )</a></span><br />
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</tbody></table>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Sms yang di hp Tasya, dan sampai
kapanpun kata-kata yang ada dalam sms itu tak akan pernah aku lupakan :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ </span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">saying…</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">,</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">iboy pergi ke</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rumah
sister dulu ya, iboy mau bantu dia bawa barang-barangnya, mmmmmuuuach</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> :*</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> .“<o:p></o:p></span></i></div>
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<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></i></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bagaikan langit runtuh, hancurnya
jiwaku, pikiranku tersentak hampa, galau, kacau..andaikan aku bukan bidak catur
yang dimainkan dipapan-Nya. Namun, aku punya Tuhan, garisku telah ditentukan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<a name='more'></a><span id="goog_1771909540"></span><span id="goog_1771909541"></span><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingin rasanya aku seperti kompeni
belanda yang kejam saat itu, namun aku masih berhasil mengendalikan pikiranku.
Hen</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">d</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">p</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">on</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">nya aku
kembalikan, dia pun dengan raut wajah seperti pengemis yang harus segera
ditolong dihadapanku, curhatnya dilanjutkan lagi, dan ini yang paling
menyakitkan, membuat aku Lose Navigation.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gigi yang tadi sempat istirahat
sejenak menghantam tahanan didalam mulut, kembali melanjutkan tugasnya.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Dengan lirih bak gembel yang tak
makan 3 tahun terdengar suara dengan nada yang menyedihkan, <i>“ cha, sebenarnya aku mau cerita sama kamu,
aku udah 3 bulan jadian sama iboy, setau aku iboy itu pacar kamu, tapi dia
bilang uda</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> lama
putus,” “iya, kami uda</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> lama
putus, so ?,”</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> aku pun segera berpura-pura demi rasa penasaranku
akan ingin tahu lebih banyak apa yang terjadi. <i>“cha, sebenarnya, hmmm akuuu ,“
“ kalau gak ada niat cerita ga usah, makan aja dulu,” “ gak cha, aku
harus cerita, aku bingung gak tau harus cerita </i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sa</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ma
siapa lagi, aku percaya kamu teman yang bisa jaga rahasia,” ya udah cerita </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">s</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">aja, gak usah gagap gitu ,“ “ Aaaku, aaa..aa.aku, sebenarnya aku udaaaah
2 bulan hmmm hamil cha,” </span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Piring
yang ada ditanganku spontan aku lempar didepan cewek gembel tadi, gigiku pun
berhenti melaksanakan tugasnya.<i>” Apa ?
hamil ?, kamu tahu aku masih pacaran sama iboy, kamu gila ya, kamu yang salah,
kenapa kamu mau ?” “ aku dipaksa cha, dan aku sayang sama dia,” “ ya kamu yang
bodoh, dasar cewek goblok, cewek murahan, kalau kamu nolak pasti gak terjadi
bodoh.”</i><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku berlari membawa luka dihati
menuju musholla, salah aku bukan sholat, tapi disana aku mau menenangkan
pikiranku juga gak sabar mau nelpon iboy, karena hpku di charg dimusholla
sekolah. Nayla, Licha yang juga ada diluar posko tadi heran kenapa aku melempar
piring lalu berlari sambil menangis menuju musholla, mereka datang, aku uda</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> gak bisa berkata apa-apa lagi, aku uda</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> gak bisa berbicara d</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">en</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">g</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n tenang
lagi, dan aku uda</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> gak bisa
menjelaskan kronologi nya d</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">en</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">g</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">an</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> baik. <i>“
cha, sekarang kamu tenangin pikiran kamu dulu, kamu menangis aja sepuas-puasnya
kalau uda</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> sedikit
lega kamu cerita </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sa</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ma kita,
ada apa ?.”<o:p></o:p></span></i></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selama ini kita bersama, kita
mengarungi dunia, berjanji untuk setia. Kau tahu sakit yang aku rasakan, aku
udah percaya banget sama kamu, namun lihatlah aku. Kau tahu bahwa aku sangat
mencintaimu, namun kau memperlakukanku dengan buruk, kau menawarkan segalanya
padaku. Seluruh harapanku tertuju padamu, dan mimpi-mimpiku adalah tentang
dirimu, itu adalah kesalahan fatalku. Jika boleh memilih aku lebih memilih
untuk tidak </span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">pernah mengenal kamu iboy, dari pada harus melupakanmu.</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Itu pertama kali aku merasakan
sakit yang sesungguhnya, aku kehilangan arah, pikiranku </span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">kacau dan galau. Awan
hitam yang membelenggu, angin yang bertiup kencang, pepohonan dimalam itu
melambai-lambai menunjukkan simpatinya padaku. Perlahan aku ceritakan pada teman-temanku
apa yang terjadi, mereka merasakan betapa sedih dan galaunya yang aku rasakan
saat itu. Aku bergegas nelpon iboy, cuma satu kalimat saat itu <i>“ iboy, kita putus tanya a</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">s</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ja sama dirimu sendiri apa yang terjadi ?”</span></i><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;"> dia
nelfon balik,namun aku ga</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">k</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;"> peduli
lagi , saat itu semua sms dari iboy aku hapus, semua nomor hen</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">d</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">p</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">h</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">on</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">e</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">nya aku buang, meskipun didalam pikiran ini
hafal 100 parsen, namun aku coba untuk tidak mengingat-ngingatnya, dia nelfon
terus tapi tetap dangan respon yang sama, aku reject. Sms nya gak aku baca,
langsung aku hapus, hen</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">d</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">p</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">h</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">on</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">e</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;"> langsung
aku nonaktifkan.</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Tuhan, jika aku tidak punya Mu,
aku sudah tidak tahu lagi apa yang akan aku lakukan, pasti aku sudah mengikuti
pikiran-pikiran yang terlalu pendek ini mengambil keputusan yang menyalahi aturan.
Tuhan, hamba mohon beri hamba kekuatan menghadapi ini semua. Ku coba bangkit
dari pangkuan temanku tadi, tarik nafas sedalam-dalamnya, namun aku tetap tidak
mampu membendung kesedihan ini. Bukan hanya sedih yang aku rasakan, luka,
kecewa, marah, semua lengkap dalam lingkaran setan.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Malam itu, salah satu
agendanya adalah mentransfer penegak ke penegak bantara, semua panitia pun
dikumpulkan diposko untuk bagi tugas didalam hutan nanti per posko
masing-masing. Aku, dan teman-temanku tadi menutup kesedihan itu sementara,
melupakan kejadian itu sejenak, kami masuk kedalam posko, disana kakak-kakak
senior sudah berkumpul, mataku mencari ruang kosong, tasya datang....</span><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">bersambung....</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">write by : Annisa</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-12413635006214191292013-01-25T10:59:00.001+07:002013-01-26T21:01:41.905+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Htcyh">Lose Navigation Part IV ( Lose Navigation on Juli 2010 I )</a></span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s200/novel.jpg" width="140" /></a><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Upacara pembukaan perkemahan
dimulai, suasana yang mengharukan plus menyenangkan. Hidup dialam terbuka. Sang
pagi pun jadwal bertugasnya untuk hari itu usai, dan sang sore datang
melaksanakan tugasnya. Sore itu adik-adik peserta perkemahan sibuk pasang
tenda, sebagian ada yang mandi, dan aku sendiri membantu mereka pasang tenda.
Dari tadi telingaku seperti mendengar ada yang menyebut-nyebut namaku, ow
ternyata benar, <i>“ cha, aku mau cerita
sesuatu ma kamu .“</i> dia Tasya, anak sekolah seberang yang diceritain temanku
jalan </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sa</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ma iboy.
</span></div>
<a name='more'></a>Kami pun terlibat perbincangan panjang<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> x</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> luas</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> x</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> lebar x tinggi = belum sampai keinti
pembicaraan.<o:p></o:p></span><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Sore itu, jiwa pramuka ku berubah
menjadi jiwa seni yang berperan sebagai tokoh menderita, sedih, sakit hati,
emosi yang tak terbendungkan, setelah Tasya bertanya <i>“ cha, kamu pernah pacaran sama iboy ya</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> ?</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">,“</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> garis
bawahi kata PERNAH. Chaca kamu jangan gegabah, berfikir yang jernih dulu, ya
aku coba untuk menenangkan diriku sendiri, aku berpura-pura mengikuti plot /
alur cerita Tasya. <i>“ oh iya, kami uda
lama putus “</i> aku pun menyela. Aku tatap wajah cewek yang penuh dosa itu
dengan cermat, aku takut dia menghilang kalau sedikit saja aku berkelip. <i>“ Aku mau nanya sama kamu cha, waktu kamu
pacaran </i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sa</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ma iboy
gimana ?,” </span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> aduh goblok
ni cewek pertanyaannya berkelas sekali. “ maaf s</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ya, aku mau pulang dulu uda keburu mau malam </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ni, aku mau mandi ganti Uniform .“ Cerita
kamipun aku batasi, sembari menenang hati dan pikiranku yang dari tadi tidak
bersatu, udah seperti perang napoleon.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Seketika jiwaku meraung-raung,
bergelora bak pejuang 45, hatiku menjerit desakan pikiranku menyandera...</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> A</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ku gak sabar lagi mengintrogasi iboy, namun
aku gak mau gegabah dulu.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku datang lagi keperkemahan
dengan hati yang terluka, mengikuti agenda malam itu. Wah sepertinya aku
mencium sesuatu yang menggoda perutku, aku menuju posko, ternyata makan malam
sudah dihidangkan. Malam itu yang ikut keperkemahan Aku, Nayla, dan licha,
karena cuma kami yang masih aktif setelah pelantikan penegak beberapa tahun
yang lalu. Kami pun terlibat canda dan tawa, sembari gigi ini tak berhenti
menghajar tahanan yang ada didalam mulut.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Cewek goblok tadi, maaf
kata-kataku kasar,bagiku dia goblok. Tasya duduk disampingku beberapa menit
kemudian posisinya uda</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">n</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> pindah
tepat didepanku, huuuft sangat mengganggu suasana makan malamku </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">s</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">aja. Aku sambil smsan sama cowokku iboy cara
untuk menghindar perbincangan dengan Tasya, <i>“
yc, d</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">na ? “</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> dibalas kawan, <i>“ iboy mau ke rumah sister yc, dia mau
pindahan .“</i> Gak lama kemudian layar hen</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">d</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">p</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">on</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> blacksenter didepanku berkedip juga bunyi,
tapi dia gak sadar, aku pura-pura mau pinjam hp nya alasan pulsaku habis. Hati
dan pikiranku bak magnet yang tak bersatu, disatu kubu mencoba berpositif
thinking, dikubu yang lain menghasut, sebenarnya hati melawan, satu hal yang
sulit bagiku, menyatukan dua kubu yang perang. Sms yang di hp Tasya, dan sampai
kapanpun kata-kata yang ada dalam sms itu tak akan pernah aku lupakan :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ </span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">saying…</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">,</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">iboy pergi ke</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rumah
sister dulu ya, iboy mau bantu dia bawa barang-barangnya, mmmmmuuuach</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> :*</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> .“<o:p></o:p></span></i></div>
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<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></i></div>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Bagaikan langit runtuh,
hancurnya jiwaku, pikiranku tersentak hampa, galau, kacau..andaikan aku bukan
bidak catur yang dimainkan dipapan-Nya. Namun, aku punya Tuhan, garisku telah
ditentukan.</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span>
<br />
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Bersambung….<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">write by : Annisa</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-65285752425586688282013-01-24T19:25:00.000+07:002013-01-25T11:11:01.708+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hr6FG">Laporan Arus Kas</a></span><br />
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<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENGERTIAN LAPORAN ARUS KAS</span></b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan arus kas merupakan laporan keuangan yang
berisi informasi aliran kas masuk dan aliran kas keluar dari suatu perusahaan
selama periode tertentu. Informasi ini penyajiannya diklasifikasikan menurut
jenis kegiatan yang menyebabkan terjadinya arus kas masuk dan kas keluar
tersebut. Kegiatan perusahaan umumnya terdiri dari tiga jenis yaitu, kegiatan
operasional, kegiatan investasi serta kegiatan</span><br />
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> keuangan.<o:p></o:p></span></div>
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<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan operasional untuk perusahaan
dagang terdiri dari membeli barang dagangan,</span><br />
<a name='more'></a><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> menjual barang dagangan tersebut
serta kegiatan lain yang terkait dengan pembelian dan penjualan barang. Untuk
perusahaan jasa, kegiatan operasional antara lain adalah menjual jasa kepada
pelanggannya. Misalkan menjual jasa aeronautika dan non aaeronautika. Kegiatan
ini akan mengakibatkan terjadinya uang masuk untuk pendapatan dan aliran uang
keluar untuk biaya. Baik pendapatan dan biaya yang terjadi telah dilaporkan
dalam laporan laba rugi, namun besarnya pendapatan tersebut belum tentu sama
dengan uang yang diterima karena perusahaan umumnya menggunakan dasar akrual
untuk mengakui pendapatan. Demikian halnya dengan biaya, biaya yang dilaporkan
laba rugi belum tentu sama dengan arus keluar untuk biaya tersebut.<o:p></o:p></span></div>
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<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan investasi merupakan kegiatan
membeli atau menjual kembali investasi pada surat berharga jangka panjang dan
aktiva tetap. Jika perusahaan membeli investasi/aktiva tetap akan mengakibatkan
arus keluar dan jika menjual investas/aktiva tetap akan mengakibatkan adanya
arus kas masuk ke perusahaan.<o:p></o:p></span></div>
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<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan keuangan atau ada yang
menyebutnya kegiatan pendanaan, adalah kegiatan menarik uang dari kreditor
jangka panjang dan dari pemilik serta pengembalian uang kepada mereka.<o:p></o:p></span></div>
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<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BENTUK/METODE PENYAJIAN LAPORAN ARUS KAS</span></b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat dua bentuk penyajian laporan arus kas, yang
pertama metode langsung dan yang kedua metode tidak langsung. Perbedaan antara
kedua metode terletak pada penyajian arus kas berasal dari kegiatan operasi.
Dengan metode langsung, arus kas dari kegiatan operasional dirinci menjadi arus
kas masuk dan arus kas keluar. Arus kas masuk dan keluar dirinci lebih lanjut
dalam beberapa jenis penerimaan atau pengeluaran kas. Sementara itu dengan
metode tidak langsung, arus kas dari opersional ditentukan dengan cara mengoreksi
laba bersih yang dilaporkan di laporan laba rugi dengan beberapa hal seperti
biaya penyusutan, kenaikan harta lancar dan hutang lancar serta laba/rugi
karena pelepasan investasi. Berikut ini diberikan contoh bentuk laporan arus
kas dengan metode langsung dan metode tidak langsung.<o:p></o:p></span></div>
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<o:p></o:p></span></div>
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<tr style="height: 15.65pt; mso-yfti-irow: 1;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">PT ABC</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 2;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">LAPORAN ARUS KAS</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 3;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">UNTUK TAHUN YANG BERAKHIR 31 DESEMBER
2007</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 4;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">(dalam Rupiah)</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 5;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 6;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </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;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Arus kas yang berasal dari kegiatan operasi :</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;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </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;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 7;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas yang diterima dari pelanggan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">951.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 8;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Dikurangi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 9;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas untuk membeli persediaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">555.200 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 10;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas untuk membayar biaya operasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">259.800 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 11;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas untuk membayar biaya bunga</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">14.000</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 12;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas untuk membayar pajak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">29.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 13;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">858.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 14;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aliran kas bersih dari kegiatan operasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">93.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 15;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 16;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </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;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aliran kas yang berasal dari kegiatan investasi :</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;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </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;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 17;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas masuk yang berasal dari penjualan investasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">75.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 18;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas keluar untuk membeli peralatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">(157.000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 19;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">(82.000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 20;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="color: red; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aliran kas bersih untuk kegiatan investasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 21;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 22;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </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;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aliran kas dari kegiatan keuangan :</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;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </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;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 23;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas yang diterima dari penjualan saham</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">160.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 24;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Dikurangi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 25;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas untuk membayar dividen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">23.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 26;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kas untuk membayar hutang obligasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">125.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 27;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">148.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 28;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Aliran kas masuk neto dari kegiatan keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">12.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 29;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Kenaikan kas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">23.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 30;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Saldo kas pada awal tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">26.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 31;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">Saldo kas pada akhir tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;">49.000 </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 32; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari laporan terlihat bahwa arus kas
yang berasal dari kegiatan operasional dirinci menjadi penerimaan dari berbagai
sumber yang merupakan kegiatan operasional dan pengeluaran kas untuk berbagai
kegiatan operasional. Arus kas dari kegiatan investasi dan keuangan juga
dirinci menurut jenis-jenis kegiatan yang mengakibatkan timbulnya penerimaan dan
pengeluara kas.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sementara jika kita lihat contoh di
bawah ini arus kas dari kegiatan operasional tidak dirinci menurut sumber dan
jenis penggunaannya, melainkan net income dikoreksi sehingga net income
tersebut berubah menjadi</span><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><i><span style="font-family: Arial, sans-serif; font-size: 10pt;">net
cashflows</span></i><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dari operasi.</span><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SOAL LATIHAN</span></b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan operasi adalah transaksi yang berpengaruh
pada net income, sementara itu kegiatan investasi adalah transaksi yang
mengakibatkan bertambah atau berkurangnya investasi pada harta tidak lancar
serta kegiatan pendanaan/keuangan adalah transaksi yang mempengaruhi besarnya
hutang jangka panjang dan kepentingan pemilik perusahaan. Anda diminta untuk :<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l6 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menentukan apakah masing-masing transaksi di bawah ini merupakan kegiatan
operasi, investasi dan pendanaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l6 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menentukan apakah telah terjadi penambahan atau pengurangan atau tidak
memepengaruhi kas perusahaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Transaksi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis Kegiatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengaruhnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
biaya sewa ruangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
dividen kepada pemilik</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
gaji karyawan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membeli
barang dagangan dan membayar harga barang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menjual
barang dan menerima hasilnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membeli
aktiva tetap dan membayarnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membeli
aktiva tetap dan membayarnya dengan mengeluarkan saham</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menjual
saham perusahaan di atas harga nominal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan
Operasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengurangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Transaksi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis Kegiatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengaruhnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">12.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
bunga pinjaman obligasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meminjam
uang dari bank</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
hutang obligasi </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membayar
hutang dagang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><u><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode Tidak Langsung</span></u></b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 15.65pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-top: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-top: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-top: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-top: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-top: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 1;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">PT ABC</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 2;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">LAPORAN ARUS KAS</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 3;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">UNTUK TAHUN YANG
BERAKHIR 31 DESEMBER 2007</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 4;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="5" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">(dalam Rupiah)</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;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 5;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 6;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </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;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Arus kas yang berasal dari kegiatan
operasi :</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;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </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;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 7;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Laba bersih menurut laporan laba rugi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">90.500</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 8;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Ditambah :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 9;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Biaya depresiasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">18.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 10;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Penurunan persediaan kantor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">8.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 11;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kenaikan hutang jangka pendek</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">16.800</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 12;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kenaikan hutang biaya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">1.200</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 13;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">44.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 14;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Dikurangi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 15;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kenaikan biaya dibayar dimuka</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">1.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 16;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kenaikan piutang usaha</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">9.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 17;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Penurunan hutang pajak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">1.500</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 18;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Laba penjualan aktiva tetap</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">30.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 19;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">41.500</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 20;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Aliran kas bersih dari kegiatan operasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">93.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 21;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 22;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </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;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Aliran kas yang berasal dari kegiatan
investasi :</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;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </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;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 23;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kas masuk yang berasal dari penjualan investasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">75.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 24;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kas keluar untuk membeli peralatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">(157.000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 25;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">(82.000)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 26;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Aliran kas keluar bersih untuk kegiatan investasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 27;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 28;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </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;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Aliran kas dari kegiatan keuangan :</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;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<b><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </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;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 29;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kas yang diterima dari penjualan saham</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">160.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 30;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Dikurangi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 31;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kas untuk membayar dividen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">23.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 32;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kas untuk membayar hutang obligasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">125.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 33;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">148.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 34;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Aliran kas masuk neto dari kegiatan keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">12.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 35;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Kenaikan kas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">23.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 36;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Saldo kas pada awal tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">26.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 37;">
<td style="border-left: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td colspan="2" style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">Saldo kas pada akhir tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="height: 15.65pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;">49.000</span><span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-right: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.65pt; mso-yfti-irow: 38; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.65pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: .75pt 5.5pt .75pt 5.5pt;" valign="bottom"><div class="MsoNormal">
<span style="font-family: 'Times New Roman', serif; font-size: 9pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika kita amati contoh di atas, terlihat
bahwa perbedaan antara metode langsung dengan metode tidak langsung terletak
pada penyajian arus kas berasal dari kegiatan operasi, sementara itu baik
aliran kas dari kegiatan investasi dan keuangan adalah sama penyajiannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo4; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DATA UNTUK MENYUSUN LAPORAN ARUS KAS</span></b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aliran kas yang dilaporkan disajikan dalam tiga
kelompok besar kegiatan yaitu kegiatan operasional, kegiatan investasi serta
kegiatan keuangan. Untuk mempermudah penyusunan laporan arus kas untuk
masing-masing kelompok kegiatan maka perlu diperhatikan informasi yang relevan
sebagai berikut :<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyusun Arus Kas Dari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi yang Relevan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan
Operasional</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><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="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saldo awal dan saldo akhir harta lancar</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saldo awal dan saldo akhir hutang lancar selain hutang dividen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data tambahan (jika ada)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan
Investasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><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="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saldo awal dan saldo akhir investasi dan aktiva tetap</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data tambahan (jika ada)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan
Keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: .75pt 5.5pt .75pt 5.5pt;"><div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><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="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saldo awal dan saldo akhir dari Modal dan Hutang Jangka Panjang serta
Laba Ditahan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saldo awal dan saldo akhir Hutang Dividen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 3pt 0.5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data tambahan (jika ada)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">MEMBACA LAPORAN ARUS KAS</span></b><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semula banyak pengguna laporan keuangan yang lebih
banyak mencurahkan perhatiannya pada laporan Laba Rugi dan Neraca. Laporan Laba
Rugi menggambarkan hasil usaha perusahaan selama periode tertentu. Sementara
itu Neraca menggambarkan posisi keuangan pada saat tertentu. Akhir-akhir ini
disadari cara mengelola kas perusahaan juga perlu dievaluasi yaitu dengan cara
mengevaluasi laporan arus kas.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum melihat bagaimana perusahaan
dikelola kasnya, perlu disadari bahwa untuk membaca laporan keuangan secara
tepat perlu dipahami cara penyajian informasi arus kas. Pada metode langsung,
arus kas dari operasi dirinci sumber –sumbernya dan demikian juga dengan
pengeluaran kas sehingga laporan itu akan mudah dipahami dengan tepat. Pada
metode tidak langsung, laporan arus kas dari operasional diawali dengan net
income, kemudian net income tersebut dikoreksi dengan hal-hal/item-item
tertentu yang diperlakukan berbeda antara dalam penyusunan laporan laba rugi
(yang menghasilkan net income) dengan laporan arus kas. Dalam menyusun laporan
laba rugi perusahaan menggunakan akrual basis, sehingga mungkin pada tahun
tertentu ada biaya yang telah diperlakukan sebagai biaya (expense), tapi pada
tahun itu tidak terdapat pengeluaran kas. Hal-hal inilah yang dikoreksikan pada
net income akan berubah menjadi net cashflows dari operasional. Dengan demikian
jika biaya amortisasi dan depresiasi ditambahkan, janganlah diartikan bahwa
depresiasi dan amortisasi secara fisik akan mengakibatkan adanya aliran kas
masuk sebesar itu.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: 14.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada beberapa kemungkinan pola aliran kas
yang terjadi dalam perusahaan, yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua kegiatan (operasional, investasim dan keuangan) menghasilkan aliran
kas yang positif yang berarti penerimaan kas dari masing-masing kegiatan
tersebut lebih besar dari pengeluaran kas. Pada keadaan pertama semua kegiatan
menghasilkan penerimaan kas yang lebih besar daripada pengeluaran kas. Tentu
dalam jangka panjang akan terjadi saldo kas yang besar.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua kegiatan (operasional, investasi dan keuangan) menghasilkan aliran
kas yang negatif yang berarti penerimaan kas dari masing-masing kegiatan
tersebut lebih kecil dari pengeluaran kas. Ini kebalikan pola 1 di atas,
sehingga dalam jangka panjang cadangan kas yang ada akan habis.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan operasional positif sedangkan kegiatan investasi dan keuangan
negatif. Pada pola ketiga, perusahaan menggunakan kas dari operasional untuk
membayar hutang/pengembalian modal/membayar deviden dan untuk investasi. Pola
ini dapat dikatakan ideal dan banyak pengamat mengatakan ini adalah keadaan
penen kas.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan operasional dan kegiatan investasi positif tetapi kegiatan
keuangan negatif. Sedangkan pada pola hasil penjualan investasi dan opersional
digunakan untuk membayar hutang mengembalikan modal.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan operasional negatif sedangkan kegiatan investasi dan keuangan
positif. Ini berarti perusahaan menggunakan sebagian investasi dan penarikan
pinjaman modal untuk membiayai operasional. Kegiatan ini tidak boleh dibiarkan
berlarut-larut.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan investasi negatif sementara kegiatan operasional dan keuangan
positif. Perusahaan menggunakan cash dari operasional dan pinjaman/penarikan
modal untuk melakukan investasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan opersional dan investasi negatif sedangkan kegiatan keuangan
positif. Perusahaan melakukan kegiatan operasional dan investasi yang sebagian
dibiayai dengan dana pinjaman atau penarikan modal. Sebagian dana juga
digunakan untuk operasional. Kondisi ini mungkin terjadi pada perusahaan yang
sedang tumbuh.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: 3.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo9; tab-stops: list .5in; text-align: justify; text-indent: 0in;">
<!--[if !supportLists]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: Arial; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegiatan investasi positif tetapi kegiatan operasional dan keuangan
negatif. Perusahaan mungkin menjual investasi/aktiva tetap untuk memenuhi
kebutuhan operasional dan pembayaran hutang/pembayaran ke pemilik.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan memperhatikan beberapa pola aliran kas di atas
peserta akan dapat mengetahui makna dari informasi arus kas dari suatu
perusahaan yang dilaporkan dalam laporan arus kas sehingga dapat mengevaluasi
pengelolaan kas yang dilakukan perusahaan.</span><span lang="EN-US" style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.1pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="EN-US" style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber : buku
analisisi keuangan dan </span><a href="http://www.blogger.com/profile/14593902327700175332"><b><span style="background-position: initial initial; background-repeat: initial initial; color: #b5653b; font-family: Arial, sans-serif;">M Arif
Nurhuda</span></b></a><span lang="EN-US" style="color: #4e2800; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-15017847449643789862013-01-24T10:53:00.001+07:002013-01-24T10:59:45.996+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hpnbz">Lose Navigation Part III (26-04-10 “ Tuhan… Seharusnya aku yang tidak lulus, bukan dia “ II)</a></span><br />
<br />
<br />
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s200/novel.jpg" width="140" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar : google & edit</td></tr>
</tbody></table>
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<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“
aku luluuuuuuuuuuuuuussss ,”</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> mendengar temanku teriak lulus,
aku semakin tidak berani membuka amplop punya ku, <i>“ Tuhan ini tidak adil, ibuuuuuuuuuuuuuuuuuuu,</i> <i>ini tidak adil, ini tidak adil “.</i> Jeritan tangisan yang histeris
itu menggodaku untuk mendekatinya, astaghfirullah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">dia Vivie teman kami, aku
merampas kertas ditangannya, aku baca “ TIDAK LULUS “.</span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Masa depan kami ditentukan oleh
tulisan di atas kertas, apakah kami dilahirkan oleh kertas ? bukan dari seorang
ibu ?, dalam melangkah pun kami di atur oleh kertas, ini tidak adil,
tidaaaaaaaaaaaaaaaakkk.</span></div>
<a name='more'></a><o:p></o:p><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Dia anak yang baik, teladan,
rajin dan tekun. Kelulusan ini adalah nasib- nasiban, ya benar, karena yang
menentukan kami lulus atau tidak adalah sistem asing yang bajingan itu,
komputer. Aku sedih, negaraku dijajah oleh sistem asing, rakyatnya pun dijadik</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n agen, sayang kita semua menyukai dan
bermain dalan sistem yang biadab itu. Aku tidak sadar mengeluarkan kata-kata
yang tidak bermutu.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku pun memisahkan diri dari
kerumunan umat yang sedang menghibur umat yang mendapat malapetaka yang tak
akan pernah ia lupakan sepanjang hidupnya. Aku menyendiri, perlahan aku buka
amplop punya ku “ LULUS “ aku menangis, <i>“
tuhan, kenapa bukan aku yang mendapatkan amplop dia, seharusnya dia yang berhak
mendapat amplop ku ini ,“ </i>hari itu
aku merasakan sistem dunia yang tidak adil, aku teringat betapa jahatnya aku
sewaktu sekolah, sikap yang tak beradab, cabut, telat kesekolah, tidak
berseragam yang rapi, tidak pernah membawa buku, tidak pernah peduli guru
didepan kelas menjelaskan pelajaran, tidak pernah ngumpulin tugas, <i>“ tuhaaaaaaaaaaaaaaaaannnnn, aku yang
seharusnya tidak lulus, bukan dia “ </i>aku marah pada diriku sendiri, sungguh,
aku gak kuat melihat vivie merasakan penderitaan itu.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Sistem dunia ini buta, tidak
membenarkan yang benar. Siapa yang memperkenalkan sistem asing itu dinegara
kita, datangi ia padaku sekarang juga ?, kekesalan ku semakin menciptakan kata
yang tak tertata, lidah yang tak terjaga.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Tersentak aku kaget, kerumunan
tadi menghilang, kemana mereka. Aku bergegas mencari tahu, ternyata mereka
dikantor kepala sekolah, Vivie pingsan. Melihat kejadian itu, aku pun tidak
berhenti dan semakin menyalahkan diriku sendiri, dia tidak pantas menerima
kenyataan ini, seharusnya itu aku.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua murid kelas XII dikumpulkan
lagi sore itu. Anak-anak ku semua, bla bla bla bla bla dan kami mengucapkan
selamat kepada Salend yang mendapat urutan pertama nilai tertinggi, dan kepada
. . . . . mataku berlinangkan air mata,
hanya samar-samar aku mendengar pidato itu, dan kepadaa Chaca urutan kedua
nilai yang tertinggi.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku tidak percaya, dan perkataan
itu di ulangi sampai tiga kali. Mendengar nama ku yang disebut, aku semakin
marah dan menyesal kepada diriku sendiri <i>“
Tuhan,itu bukan namaku, itu bukan untukku, itu untuk vivie, nama vivie “</i> ,
aku yakin, pak presiden pasti salah orang, pasti salah membaca.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Sore pun meniup peluitnya,
pertanda tugasnya selesai, disambut oleh malam. Kami pulang kerumah
masing-masing, ternyata iboy sudah menunggu ku dari tadi depan gerbang sekolah <i>“ yc, tim iboy menaaang, yc lulus ga ? ,“</i>
aku melihat wajah kegembira</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n itu
diraut wajah iboy, sedangkan aku sendiri antara senang dan sedih yang ku rasa,
ku hanya bisa tersenyum menjawab pertanyaan iboy, dan kuserahkan amplop
ditanganku kepada iboy, <i>“ yc lulus,
terimakasih ya allah, tim ku menang dan cewekku lulus ,“</i> aku tidak bisa
merasakan kegembiraan seperti yang dirasakan iboy saat itu dengan sepenuhnya.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kesedihan dan kekesalan ku selalu
membayangiku setiap jam, menit, dan detik. Malamnya aku didatangi teman-temanku
dirumah, mereka mengajak ketempat kediaman vivie, disana seperti orang yang
berbesuk, silih berganti ada yang keluar, ada yang masuk. Simpati dari
teman-teman selalu berdatangan menghibur vivie, aku masuk kekamar menghampiri
vivie , sejak kejadian itu vivie tidak pernah keluar kamar, tidak mau makan,
aku semakin tersiksa melihat penderitaannya, aku adalah orang yang paling
berdosa di atas penderitaaan vivie. Kesedihanku semakin tak bisa dibendung.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Dua hari kemudian, kami mendapat
kabar yang baik, adanya ujian susulan, dukungan dari berbagai pihak pun
membanjiri vivie.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Seiring berjalannya waktu semua
kembali normal. Aku pun menyimpan kekesalan dan kesedihanku, aku juga gak tahu
kapan aku membutuhnya lagi.<o:p></o:p></span></div>
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<br /></div>
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</div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Bersambung….<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">write by : Annisa</span></div>
<br /></div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-35054217531048547282013-01-23T09:03:00.004+07:002013-01-23T09:12:10.800+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hls6C">Karakteristik Kualitatif Laporan Keuangan</a></span><br />
<div class="MsoSubtitle">
<span style="font-family: 'Times New Roman', serif; font-size: 14pt; line-height: 115%;"><br /></span></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar : google</td></tr>
</tbody></table>
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<span style="font-family: 'Times New Roman', serif; font-size: 14pt; line-height: 115%;">Karakteristik kualitatif merupakan ciri khas yang
membuat informasi dalam laporan keuangan berguna bagi pemakai. Terdapat empat
karakteristik kualitatif pokok yaitu :</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 14pt; line-height: 115%;"><o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></strong><!--[endif]--><strong><span style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-fareast-language: IN;">Dapat Dipahami</span></strong><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-language: IN;"><o:p></o:p></span></strong></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 14pt;">informasi yang disajikan
dalam laporan keuangan dapat dipahmi peserta dan bentuk serta istilahnya
disesuaikan dengan batas para pengguna</span></div>
<a name='more'></a><o:p></o:p><br />
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<br /></div>
<div class="MsoSubtitle" style="margin-left: .75in; mso-list: l0 level1 lfo1; text-indent: -.5in;">
<!--[if !supportLists]--><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></strong><!--[endif]--><strong><span style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-fareast-language: IN;">Relevan</span></strong><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-language: IN;"><o:p></o:p></span></strong></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.05pt; margin-bottom: 6.0pt; margin-left: .75in; margin-right: 0in; margin-top: 4.8pt; mso-add-space: auto;">
<span style="font-family: 'Times New Roman', serif; font-size: 14pt;">laporan keuangan dianggap jika informasi yang disajikan didalamnya dapat
mempengaruhi keputusan pengguna<o:p></o:p></span></div>
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<br /></div>
<div class="MsoSubtitle" style="margin-left: .75in; mso-list: l0 level1 lfo1; text-indent: -.5in;">
<!--[if !supportLists]--><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></strong><!--[endif]--><strong><span style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-fareast-language: IN;">Keandalan</span></strong><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-language: IN;"><o:p></o:p></span></strong></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.05pt; margin-bottom: 6.0pt; margin-left: .75in; margin-right: 0in; margin-top: 4.8pt; mso-add-space: auto;">
<span style="font-family: 'Times New Roman', serif; font-size: 14pt;">informasi dalam laporan keuangan bebas dari pengertian yang menyesatkan dan
kesalahan material<o:p></o:p></span></div>
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<br /></div>
<div class="MsoSubtitle" style="margin-left: .75in; mso-list: l0 level1 lfo1; text-indent: -.5in;">
<!--[if !supportLists]--><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></strong><!--[endif]--><strong><span style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-fareast-language: IN;">Dapat Dibandingkan</span></strong><strong><span lang="EN-US" style="color: windowtext; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-language: IN;"><o:p></o:p></span></strong></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.05pt; margin-bottom: 6.0pt; margin-left: .75in; margin-right: 0in; margin-top: 4.8pt; mso-add-space: auto;">
<span style="font-family: 'Times New Roman', serif; font-size: 14pt;">informasi yang disajikan
akan lebih berguna bila dapat diperbandingkan dengan laporan keuangan pada
periode sebelumnya.</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 14pt;"><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-85761161281077307602013-01-23T08:46:00.002+07:002013-01-23T08:54:51.240+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hlpkf">Lose Navigation Part III (26-04-10 " Tuhan… Seharusnya aku yang tidak lulus, bukan dia " I)</a></span><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar : google dan edit</td></tr>
</tbody></table>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Roda zaman menggilas umat,
terseret tertatih-tatih, hari, bulan pun silih berganti. Hari ini 26 April
2010, hari yang menentukan masa depan seluruh pelajar Indonesia, hari ini
pengumuman hasil Ujian Nasional. Aku dan kawan-kawan dari malamnya udah berkumpul
disalah satu rumah temanku, kami berdoa bersama agar semua nya lulus. Pagi-pagi
sekali kami sudah hadir disekolah, padahal kami sudah tahu jadwal pengumuman
nya jam 4 sore, hari itu tidak ada satu
pun aku melihat wajah yang tersenyum, </span></div>
<a name='more'></a>semua penuh tanda tanya, penuh
kekhawatiran , dan kegalauan.<o:p></o:p><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kami pun seperti </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">p</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">hoto model, ada yang duduk termenung, ada
yang berdiri dengan gaya masing-masing, ada yang seperti fhasionshow
bolak-balik terus, ada yang sholat dan berdoa di</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">musholla.
Dan aku sendiri sibuk dengan bisnisku, apalagi kalau bukan tel</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">f</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">onan sama iboy, <i>“ yc, tar sore jam 4 iboy main bola lagi, doain tim iboy menang ya
yc.” “ iya yc, maaf ya cha ga bisa hadir
.“ “ ga pa2 kok yc, semoga yc lulus ya
dgn hasil yang bagus, jangan takut, semua pasti akan baik-baik saja, yakin aja
kalian pasti lulus semua “..</i>bla bla bla bla.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Cinderella harus segera pulang ,
jam sudah menunjukkan hampir jam 4, karena waktunya pelajar SMANSA KEPENUHAN
yang datang. Dag dig dug seeeeerrr, semakin kencang dadigdugserr, tulangku mulai
bergoyang ala samba, darahku mengalir tak mau kalah seperti lahar dingin,
tubuhku serasa mau meronggeng, tuhaaaaaaaaaaann apa sebenarnya yang terjadi
pada diriku, aku tidak sanggup, sungguh aku tidak mampu.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Teng, teng, teng, teeeng... tanda
semua murid kelas XII berkumpul dilapangan dengan raut wajah yang hampa,
pandangan yang lurus kedepan, mungkin remote rate kiri - kanan nya rusak. <o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku pun berlari, berlaari, luka
dan perih akan kubawa mati, mataku langsung tertuju pada satu titik, barisan
shaf didepan kosong, aku lirik kekanan, lirik kekiri, perlahan melangkah
menghindari musuh, jari-jari kaki menari ditanah menuju titik tersebut, tangan
memegang senjata putih, sandal baru kawan, jadi sayang kalau kotor. Aku berdiri
dengan sikap sempurna dishaf paling depan.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Mataku mencoba melirik kiri dan
kanan, aku tidak melihat siapa-siapa, tuhaaaaaaaaaaaaaaan dimana aku sekarang ?
kemana umat-umat didunia ini, aku tidak sanggup hidup sendiri, untuk apa aku
hidup sendiri, cabut nyawaku tuhaaan. <i>“
cha, woy duduk . . ngapain kamu berdiri sendiri, orang semuanya pada disuruh
duduk .“</i> Terimakasih tuhan, mereka kembali lagi padaku. Mulai deeh lebaaay.<o:p></o:p></span></div>
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<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Assalamualaikum
warohmatullah wabarokatuh....</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">c</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">d</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> group
menjawab <i>waalaikumsalam warohmatullah
wabarookaaaaaatuuuuuuh.</i> Anak-anak kami semuanya hari ini adalah pengumuman
kelulusan, pihak guru berharap kalian bijak dalam berfikir, apapun hasilnya
kalian harus berjiwa besar, tidak ada yang gagal, namun belum berhasil, bla bla
bla bla bla, pak President tercinta kami lagi pidato. Aku pandang dengan pasti,
ketika kau berbicara, dirimu sungguh menarik hati, biarkan aku menatap wajah
itu, sembari perasaanku yang menggebu tiada henti, aku jadi pelopor menyusuri
ruang mata, yang tak dapat dibaca. “ Kamu lagi nyanyi ya cha ??” kata temenku.
Suasana pun semakin mengharukan, <i>“
tidaaaaaaaaaaaaaak, aku tidak bisa terima kenyataan ini, “ </i>aku mendengar jeritan itu, disamping
kananku <i>“ ya, allah mungkin ini yang
terbaik untukku,”</i> padahal hasil kelulusan belum dibagikan, ternyata banyak
yang lebay di dunia ini, aku punya saingan baru.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Anak-anak ku, kami akan
membagikan amplop ini, didalam amplop ini yang akan menjawab kekhawatiran
kalian selama ini.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“
aku luluuuuuuuuuuuuuussss ,”</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> mendengar temanku teriak lulus,
aku semakin tidak berani membuka amplop punya ku, <i>“ Tuhan ini tidak adil, ibuuuuuuuuuuuuuuuuuuu,</i> <i>ini tidak adil, ini tidak adil “.</i> Jeritan tangisan yang histeris
itu menggodaku untuk mendekatinya, astaghfirullah</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Bersambung….<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">write by : Annisa</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-3992036471251616852013-01-22T18:49:00.002+07:002013-01-23T09:14:59.602+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HjKBL">Jenis dan Bentuk Laporan Keuangan</a></span><br />
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<br /></div>
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<strong><br /></strong></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar : google</td></tr>
</tbody></table>
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<strong>Jenis Laporan Keuangan</strong></div>
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</div>
<ul style="text-align: left;">
<li><strong> Neraca</strong></li>
</ul>
<br />
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<strong>Neraca adalah laporan keuangan yang memberikan informasi mengenai posisi
keuangan (aktiva, kewajiban, dan ekuitas) perusahaan pada saat tertentu. Neraca
mempunyai tiga unsur laporan keuangan, yaitu :</strong></div>
<div class="MsoSubtitle">
<strong>1. Aktiva adalah sumber daya yang dikuasai
perusahaan, yang terdiri dari :</strong></div>
<a name='more'></a><strong><o:p></o:p></strong><br />
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<strong><br /></strong></div>
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<strong>a. Aktiva Lancar, yaitu aktiva
yang manfaat ekonominya diharapkan akan diperoleh dalam waktu satu tahun atau
kurang (siklus operasi normal), misalnya kas, surat berharga, persediaan,
piutang dan persekot biaya.<o:p></o:p></strong></div>
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<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>b. Investasi Jangka Panjang, yaitu
penanaman modal yang biasanya dilakukan dengan tujuan untuk memperoleh
penghasilan tetap atau untuk menguasai perusahaan lain dan jangka waktunya
lebih dari satu tahun, misalnya investasi saham, investasi obligasi.<o:p></o:p></strong></div>
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<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>c. Aktiva Tetap, yaitu aktiva yang
memiliki substansi (ujud) fisik, digunakan dalam operasi normal perusahaan dan
memberikan manfaat ekonomi lebih dari satu tahun. Contohnya adalah gedung,
tanah, kendaraan, mesin dan peralatan.<o:p></o:p></strong></div>
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<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>d. Aktiva Yang Tidak Terwujud, yaitu
aktiva yang tidak memiliki substansi fisik dan biasanya berupa hak istimewa
yang memberikan manfaat ekonomi bagi perusahaan untuk jangka waktu lebih dari
satu tahun. Misalnya patent, goodwill,royalty, copyright, franchise dan
license.<o:p></o:p></strong></div>
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<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>2. Kewajiban yang merupakan utang
perusahaan masa kini, yang terdiri dari :<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>a. Kewajiban Lancar, yaitu
kewajiban yang penyelesaiannya diharapkan akan mengakibatkan arus keluar dari
sumber daya perusahaan (yang memiliki manfaat ekonomi) dalam jangka waktu satu
tahun atau kurang termasuk dalam kategori kewajiban ini misalnya utang dagang,
utang wesel, utang gaji dan upah, utang pajak, dan utang biaya.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>b. Kewajiban Jangka Panjang, yaitu
kewajiban yang penyelesaiannya diharapkan akan mengakibatkan arus keluar dari
sumber daya perusahaan (yang memiliki manfaat ekonomi) dalam jangka waktu lebih
dari satu tahun. Misalnya utang obligasi, utang hipotik, utang bank atau kredit
investasi.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>c. Kewajiban Lain-Lain, yaitu
kewajiban yang tidak dapat dikategorikan ke dalam salah satu macam kewajiban di
atas, misalnya utang pada direksi, utang pada pemegang saham.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>3. Ekuitas, yaitu bagian hak
pemilik dalam perusahan yang merupakan selisih antara aktiva dan kewajiban yang
ada., ekuitas terdiri dari :<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>a. Ekuitas yang berasal dari setoran
para pemilik, misalnya modal saham (termasu agio saham bila ada)<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>b. Ekuitas yang berasal dari hasil
operasi, yaitu laba yang tidak dibagikan kepada para pemilik , misalnya
deviden.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
</div>
<ul style="text-align: left;">
<li><strong> Laporan Laba Rugi</strong></li>
</ul>
<br />
<div class="MsoSubtitle">
<strong>Laporan laba rugi menggambarkan informasi mengenai potensi (kemampuan)
perusahan dalam mengahsilkan laba selama periode tertentu (kinerja). Laporan
laba rugi memiliki unsur :</strong></div>
<div class="MsoSubtitle">
<strong>1. Penghasilan (Income), ada dua macam
penghasilan yaitu<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>a. Pendapatan (revenues), yaitu
penghasilan yang timbul dalam pelaksanaan aktivitas yang biasa dan yang dikenal
dengan sebutan berbeda, seperti penjualan barang dagangan, penghasilan jasa
(fee), pendapatan bunga, pendapatan deviden, royaltis dan sewa.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>b. Keuntungan (gains), yaitu pos lain
yang memenuhi definisi penghasilan dan mungkin timbbul atau tidak timbul dalam
pelaksanaan aktivitas perusahaan yang rutin misalnya pos yang timbul dalam
pengalihan aktiva lancar, revaluasi sekuritas, kenaikan jumlah aktiva jangka
panjang.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>2. Beban (Expense), dapat terdiri dari :<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>a. Beban yang timbul dalam
pelaksanaan aktivitas perusahaan yang biasa (yang biasanya berbentuk arus kas
keluar atau berkurangnya aktiva seperti kas persediaan, aktiva tetap), yang
meliputi misalnya harga pokok penjualan, gaji dann upah, penyusutan.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>b. Kerugian, yang mencerminkan pos lain
yang memenuhi definisi beban yang timbul atau tidak timbul dari aktivitas
perusahaan yang jarang terjadi, seperti misalnya rugi karena bencana kebakaran
, banjir atau pelepasan aktiva tidak lancar.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
<strong>Bentuk Laporan Keuangan</strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong> 1. Neraca, memiliki dua bentuk penyajian :</strong></div>
<br />
<div class="MsoSubtitle">
</div>
<ul style="text-align: left;">
<li><strong> Rekening (Skontro)</strong></li>
</ul>
<br />
<div class="MsoSubtitle">
<strong>Pada bentuk ini unsur aktiva disajikan pada sisi kiri (debit), sedangkan
unsur kewajiban dan ekuitas disajikan pada sisi kanan (kredit)</strong></div>
<div class="MsoSubtitle">
</div>
<ul style="text-align: left;">
<li><strong> Laporan (Stafel)</strong></li>
</ul>
<br />
<div class="MsoSubtitle">
<strong>Pada bentuk ini baik aktiva maupun ekuitas disajikan secara urut dari atas
ke bawah, yang dimulai dari aktiva , kewajiban dan terakhir ekuitas.</strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong> 2. Laba Rugi, memiliki dua bentuk penyajian yaitu :</strong></div>
<div class="MsoSubtitle">
</div>
<ul style="text-align: left;">
<li><strong> Single Step</strong></li>
</ul>
<br />
<div class="MsoSubtitle">
<strong>Pada bentuk ini semua penghasilan yang diperoleh dari berbagai kegiatan
/aktivitas dikelompokkan menjadi satu kelompok yang disebut kelompok
penghasilan, sedangkan untuk semua beban dikelaompokkan ke dalam satun kelompok
yang disebut beban. Penghasilan bersih (laba) merupakan selisih antara kelompok
penghasilan dan total kelompok beban.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
</div>
<ul style="text-align: left;">
<li><strong> Multiple Step</strong></li>
</ul>
<br />
<div class="MsoSubtitle">
<strong>Pada bentuk ini penghasilan bersih (laba) dihitung secara bertahap sesuai
dengan aktivitas perusahaan. Dengan demikian, semua penghasilan dan beban
disajikan sesuai dengan kegiatan/aktivitas, yaitu kegiatan usaha, di luar usaha
dan luar biasa.</strong><span class="MsoBookTitle"><span style="font-family: "Times New Roman","serif"; mso-fareast-language: IN;"><o:p></o:p></span></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-71771813660037274262013-01-22T18:34:00.005+07:002013-01-22T18:37:32.922+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HjGn6">Pengakuan Unsur Laporan Keuangan</a></span><br />
<div class="MsoSubtitle">
<br /></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar : google</td></tr>
</tbody></table>
<div class="MsoSubtitle">
<strong>a. Biaya Historis<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong>Pada dasar pengukuran ini, aktiva dicatat sebesar pengeluaran kas (atau
setara kas) yang dibayarkan atau sebesar nilai wajar dari imbalan yang
diberikan untuk memperoleh aktiva tersebut pada saat perolehan. Sedangkan kewajiban
dicatat sebesar jumlah yang diterima sebagai penukar kewajiban atau (dalam
keadaan tertentu) dalam jumlah kas (atau setara kas) yang diharapkan akan
dibayarkan untuk memenuhi kewajiban dalam pelaksanaan usaha normal.</strong></div>
<a name='more'></a><strong><o:p></o:p></strong><br />
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>b. Biaya Kini (Current Cost)<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong>Pada dasar pengukuran ini , aktiva dinilai dalam jumlah kas (atau setara
kas) yang seharusnya dibayar bila aktiva yang sama atau setara aktiva diperoleh
sekarang. Sedangkan kewajiban dinyatakan dalam jumlah kas (atau setara kas)
yang tidak didiskontokan yang mungkin akan diperlukan untuk menyelesaikan
kewajiban sekarang.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>c. Nilai Realisasi/Penyelesaian<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong>Pada dasar pengukuran ini, aktiva dinyatakan dalam jumlah kas (atau setara
kas) yang dapat diperoleh sekarang dengan menjual aktiva dalam pelepasan normal.
Sedanglan kewajiban dinyatakan sebesar nilai penyelesaian, yaitu jumlah kas
(atau setara kas) yang tidak didiskontokan yang diharapkan akan dibayarkan
untuk memenuhi kewajiban dalam pelaksanaan usaha normal.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>d. Nilai Sekarang (Present Value)<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong>Pada dasar pengukuran ini, aktiva dinyatakan sebesar arus kas masuk bersih
di masa depan yang didiskontokan ke nilai sekarang dari pos yang diharapkan
dapat memberikan hasil dalam pelaksanaan usaha normal. Sedangkan kewajiban
dinyatakan sebesar arus kas keluar bersih di masa depan yang didiskontokan ke
nilai sekarang yang diharapkan akan diperlukan untuk menyelesaikan kewajiban
dalam pelaksanaan usaha normal.<o:p></o:p></strong></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-57451630214418834572013-01-22T13:53:00.002+07:002013-01-22T14:00:01.503+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HiZ0y">Lose Navigation Part II (LESS SORE Vs FUTSAL III)</a></span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;"><br /></span></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar : google dan edit</td></tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">“ Pangeran az ke sini ! “</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Mini menyela mendadak gugup dan panik. “ Siap-siap..”
“Siap-siap ngapain ?” Lycha keheranan,</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">karena
dari dulu musuh buyutan sama pangeran az, entah karena ada something.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pangeran az alias guru T.I.K kami
tak henti-hentinya mendapat pujian dari pasukanku, terkecuali Lycha. Pangeran
az yang dimaksud Say dan Mini berjalan kearah mereka bersama serombongan
anak-anak cowok sambil cengengesan girang. Dia tersenyum dan... melambai.
Spontan saja Say dan Mini membalas lambaian tangannya tapi si pangeran az
nyengir ke arah belakang kepala mereka. Ups rupanya dia melambai ke </span><br />
<a name='more'></a><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pak mughni
dan Buk yani dimeja sebelah. Lycha dan Uut cengengesan mengejek Say dan Mini
membuat mereka tambah malu gak karuan. Aku baru saja mau nambah komentar
tapi... plakkkk!</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“Aduh!” Ren berteriak pelan kaget
menubruk si pangeran az tadi dan uang kembalian dari Bu kantin jatuh berantakan
kebawah kaki banyak orang yang kebetulan lagi pada berdiri disekitar mereka.
Tanpa menunggu Ren segera memungut kepingan-kepingan yang menyebar dengan suara
gemerincing nyaring terdengar, membuat semua mata tertuju padanya.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ cha, aku mau ngomong penting
sama kamu “ Tiba-tiba teman sekelasku menarikku keluar kantin.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Hari itu, awal penderitaan hati
ku. Mungkin selama ini aku murid yang hiperaktif, dalam hal gerak, seperti anak
kecil yang suka lari, lompat-lompat, juga hal bicara, apa lagi kalau bergosip.
Mungkin karena aku merasa cewek yang paling bahagia punya cowok seperti iboy.
Padahal hati ku sendiri juga belum yakin dan juga belum mengenal jauh siapa
iboy, cuma raga ku aja.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Siang itu, desir pasir, angin yang
membelai mencoba menenangku, daun-daun yang berserakan seperti dimusim gugur
juga bersimpati padaku. Setelah temen sekelasku memberitahukan sesuatu yang kalau
aku boleh milih lebih baik aku tidak mendengarnya, Temanku bilang iboy jalan
sama cewek lain dipasar malam, katanya cewek itu murid disekolah seberang,
namanya Tasya, semua orang juga tahu Tasya ini cewek yang siapa saja boleh
bawa-bawa dia, ya kurasa kawan ngerti apa maksudnya. Aku orangnya sensitif
banget, posesif, so pastinya sang pencemburu.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Tangan ku segera menghasutku
untuk menekan tombol-tombol h</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">and</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">p</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">on</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ku, aku
segera sms iboy <i>“ yc, m</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">m
m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">in</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ggu k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">r</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">na, </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">d</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sa</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ma
</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">siapa</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> ? “</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> wah ga
dibalas ni, ada yang aneh, aku mis</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">scal</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l- mis</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">scal</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l sampe bermilyaran kali, <i>“ maaf yc, t</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">d</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">o</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> iboy k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">t</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">duran ( hmm alasan yg tak asing lg ), hmm m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">m
m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">in</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ggu iboy
d</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rumah </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">saj</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a yc, k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">p</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
? .“ </span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Hatiku bagaikan teriris
pedang tajam lalu disirami jeruk nipis, pediiiiiiiiiiiih sekali. Ya, karena aku
belum punya bukti yang aktual, aku anggap ga</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">k</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> ada masalah.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Diberitahukan kepada pengurus
pramuka SMAN 1 KEPENUHAN, harap berkumpul didepan kantor, terimakasih ,“ pikiranku teralihkan oleh pengumuman itu,
rasa sakit hati tadi aku simpan dulu diloker pribadiku, kapan aku butuh ku ambil
lagi. Berita baik, minggu depan setelah pemgumuman hasil ujian nasional
diadakan perkemahan di sekolah ku. Waow aku senang sekali.<o:p></o:p></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Bersambung….<o:p></o:p></span><br />
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Write By : Annisa</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-16343568740451678362013-01-21T00:13:00.003+07:002013-01-21T11:31:26.626+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: center;"><tbody>
<tr><td><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: large;"><a href="http://adf.ly/HevuY">Bahaya Rokok</a></span><br />
<br />
<br />
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgY0XTS7TrTrB5yMh9UK9WiL8FLrovZZBjLHydcoFf2EPY5tunrfhOaNa9oknVcl8cBc1eDNlvD6428cdsf8_ucdlLgP4T8b-gYrGAacLv99udJ_-8bmL04Xw4dSEmokXVQ7GMh-t0nSlYg/s1600/rokok.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgY0XTS7TrTrB5yMh9UK9WiL8FLrovZZBjLHydcoFf2EPY5tunrfhOaNa9oknVcl8cBc1eDNlvD6428cdsf8_ucdlLgP4T8b-gYrGAacLv99udJ_-8bmL04Xw4dSEmokXVQ7GMh-t0nSlYg/s1600/rokok.jpg" /></a></td></tr>
<tr><td class="tr-caption">sumber gambar google</td></tr>
</tbody></table>
<br />
<br />
<br />
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="background: white; color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">Bahaya Merokok - Rokok
sangat berbahaya bagi kesehatan sang perokok maupun orang disekitarnya. Namun
masih banyak yang mengabaikan bahaya rokok tersebut dan tidak peduli akan
akibat yang disebabkan rokok.</span><span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<br />
<span style="background: white;">Menurut hasil</span></span><span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><span style="color: #111111; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">penelitian</span><span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><span style="background: white; color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">oleh King's College
London, merokok bisa ''membusukkan'' otak dengan merusak memori, kemampuan
belajar dan daya nalar. Subjek penelitian dilakukan terhadap 8.800 orang dengan
rentan usia berkisar 50 tahun keatas yang mengalami tekanan darah tinggi dan
kelebihan berat badan. Penelitian tersebut juga menyatakan bahwa rokok juga
mempengaruhi otak, meskipun dalam tingkat yang lebih rendah.</span><span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
</span><br />
<span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">
</span><span style="color: #111111; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">Bahaya
rokok</span><span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><span style="background: white; color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">terhadap otak juga
dikuatkan pendapat Komunitas Alzheimer yang mengatakan: ''</span><br />
<a name='more'></a><span style="background: white; color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">Kami semua tahu, merokok,
tekanan darah tinggi, kolesterol tinggi dan kelebihan berat badan adalah buruk
untuk jantung. Penelitian ini menambah bukti bahwa mereka juga berpengaruh
buruk untuk otak kita juga.''</span><span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<!--[if !supportLineBreakNewLine]--></span><br />
<span style="color: #333333; font-size: 10.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">
<!--[endif]--></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<span style="background: white;">Tidak hanya itu saja, menurut penelitian yang
yang dipublikasikan oleh</span></span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><span style="color: #111111; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">American
Journal of Public Health</span><span style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">, menunjukan hasil yang
cukup mencengangkan.</span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<br />
<span style="background: white;">Hasil penelitian tersebut menunjukan bahwa
terdapat 42.000 perokok pasif yang meninggal setiap tahunnya, dari korban
tersebut 900 diantaranya dalah bayi. Tidak berhenti sampai disitu, ada
kemungkinan 600.000 orang lainya berpotensi meninggal. Kerugian materi pun
meningkat sekitar 6,6 miliar USD akibat berkurangnya produktifitas SDM yang
merokok.</span><br />
<br />
<span style="background: white;">Survey yang dilakukan oleh lembaga Gallup
menunjukan bahwa para perokok aktif dan non-perokok (perokok pasif) sepertinya
tidak menyadari bahay</span></span><span lang="EN-US" style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">a</span><span style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> rokok tersebut.</span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<br />
<span style="background: white;">Agar mendapatkan hasil yang akurat para peneliti
tersebut memeriksa penanda toksin dari rokok dalam tubuh, yang disebut</span></span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><i><span style="color: #111111; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">Cotinine</span></i><span style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">. Para peneliti tersebut mengukur kadar cotinine dalam
darah orang yang meninggal akibat rokok dan mendapati bahwa penyebab kematian
paling tinggi lebih diakibatkan oleh dampak rokok terhadap paru-paru
dibandingkan pada jantung.</span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Zat-zat Berbahaya pada Rokok</span></b><br />
<br />
<span style="background: white;">Hal yang harus benar benar dipahami yaitu ROKOK
mengandungkurang lebih 4000 elemen-elemen, dan setidaknya 200 diantaranya
dinyatakan bahaya bagi kesehatan. Racun utama pada rokok adalah tar,nikotin,dan
karbon monoksida.</span><br />
<br />
<span style="background: white;">Tar adalah hirokarbon yang bersifat lengket dan
menempel pada paru-paru. Nikotin adalah zat adiktif yang mempengaruhi syaraf
dan peredaran darah. Zat ini bersifat karsinogen,dan mampu memicu terjadinya
kangker paru-paru.</span><br />
<br />
<span style="background: white;">Selain yang disebutkan diatas berikut ini adalah
sebagian dari bahaya akibat rokok:</span></span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Reproduksi dan Fertilitas</span></b></span><b><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span></b><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br />
<br />
<span style="background: white;">Dalam bungkus rokok tertera bahwa rokok dapat
menyebabkan impoten. Hal ini benar adanya, dampak terhadap reproduksi dan
kesuburan sangat fatal. Merokok membuat seseorang beresiko lebih besar
mangalami kerusakan sperma, mengurangi jumlah sperma dan menyebabkan kanker
testis.</span><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Paru-paru</span></b><br />
<br />
<span style="background: white;">Para perokok beresiko terserang Paru Obstruktif
Kronik (PPOK), yaitu penyakit progresif yang berdampak membuat seseorang sulit
bernapas. Banyak perokok tidak menyadari ketika terserang penyakit ini dan
ketika mereka sadar semua sudah terlambat. Tidak ada obat untuk penyakit yang
satu ini dan tidak ada cara untuk memperbaiki kerusakan yang
diakibatkanya.</span><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Kanker</span></b><br />
<br />
<span style="background: white;">Perokok aktif maupun pasif berpotensi
menimbulkan kanker seperti kanker paru, nasofaring, lidah sampai lambung.
Kanker lambung bisa terjadi disebabkan asap rokok itu sebagian tertelan dan
merusak sel-sel selaput lendir di lambung dan mengubahnya menjadi sel kanker</span><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Jantung</span></b><br />
<br />
<span style="background: white;">Perokok juga akan rentan terkena penyakit
jantung dan stroke. Hal ini disebabkan oleh karbon monoksida dari rokok
mengambil oksigen pada darah dan berdampak pada pengembangan kolesterol yang
mengendap di dinding arteri.</span><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Mulut dan Gigi</span></b><br />
<br />
<span style="background: white;">Zat zat berbahaya pada rokok juga dapat
menyebabkan bau mulut dan gigi bernoda. Dalam kondisi yang semakin lama pada
area ini akan peningkatan risiko mengembangkan kanker pada lidah, tenggorokan,
dan bibir.</span><br />
<br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Kulit</span></b><br />
<br />
<span style="background: white;">Rokok dapat mengakibatkan kurangnya suplay
jumlah oksigen ke kulit sehingga dapat mempercepat penuaan dan lama kelamaan
kulit akan tampak abu-abu.</span><br />
<b><span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;"><br />
Tulang</span></b><br />
</span><br />
<span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">
<span style="background: white; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Bahaya rokok</span></span><span style="color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"> </span><span style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">pun berpengaruh pada tulang tubuh, tulang akan cepat
lemah dan rapuh. Hal ini lebih berbahaya pada kaum hawa, 5-10% wanita peroko
lebih memiliki resiko lebih besar mengalami osteoporosis dibandingkan wanita
non-perokok.</span><span lang="EN-US" style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span lang="EN-US" style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;"><br /></span></div>
<div class="MsoNormal">
<span lang="EN-US" style="background: white; color: #333333; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-font-family: Calibri;">Sumber by : <a href="http://www.sahabatsehat.info/2012/12/bahaya-rokok.html">sahabat sehat</a><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-76348084789361682642013-01-20T13:21:00.000+07:002013-01-21T15:37:34.957+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HfN0U">Tujuan Laporan Keuangan & Asumsi Dasar</a></span><br />
<br />
<br />
<div class="MsoSubtitle">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<strong>Tujuan Laporan Keuangan<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong></strong><br /><strong></strong></div>
<div class="MsoSubtitle">
<strong>Tujuan laporan keuangan adalah untuk menyediakan informasi yang menyangkut
posisi keuangan , kinerja, dan perubahan posisi keuangan suatu perusahaan yang
bermanfaat bagi sejumlah besar pemakai dalam pengambilan keputusan ekonomi.</strong></div>
<a name='more'></a><strong><o:p></o:p></strong><br />
<div class="MsoSubtitle">
<strong>Laporan keuangan yang lengkap biasanya meliputi neraca (menggambarkan
informasi posisi keuangan), laporan laba rugi (menggambarkan informasi
kinerja), laporan perubahan posisi keuangan (yang dapat disajikan dalam
berbagai cara), catatan catatan dan laporan lain serta materi penjelasan yang
merupakan bagian integral dari laporan keuangan.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
<strong>Asumsi Dasar<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong><br /></strong></div>
<div class="MsoSubtitle">
<strong>a. Dasar Akrual<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong>Pada dasar akrual pengaruh transaksi dan peristiwa lain diakui pada saat
kejadian (dan bukan pada saat kas atau setara kas diterima atau dibayar) dan
dicatat dalam catatan akuntansi serta dilaporkan dalam laporan keuangan pada
periode yang bersangkutan.<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
<strong>b. Kelangsungan Usaha<o:p></o:p></strong></div>
<div class="MsoSubtitle">
<strong>Laporan keuangan biasanya disusun atas dasar asumsi kelangsungan usaha
perusahaan, yang berarti perusahaan akan tetap melanjutkan usahanya
di masa depan. Ini berarti bahwa perusahaan diasumsikan tidak
bernaksud atau berkeinginan untuk melikuidasi atau mengurangi secara material
skala usahanya.<o:p></o:p></strong></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-43691106036156178842013-01-20T10:39:00.002+07:002013-01-22T13:45:08.793+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><span style="line-height: 18px;"><a href="http://adf.ly/HfKSN">Lose Navigation Part II (LESS SORE Vs FUTSAL II)</a></span></span><br />
<span style="font-family: Comic Sans MS;"><span style="line-height: 18px;"><br /></span></span>
<span style="font-family: Comic Sans MS;"><span style="line-height: 18px;"><br /></span></span>
<br />
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google dan edit</td></tr>
</tbody></table>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Satu
lagi, </span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;">aku cinta sama kelas ku XII IPA,
anak-anaknya perhatian semua. Aku bergegas pake seragam putih abu-abu, sepatu,
buku tanpa tas, itu uda atribut sekolah sehari-hariku. Kunci motorku manaaa
??????...aduh, gaaaaassssssss. Di depan gerbang sekolah <i>“ Ren, </i></span><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">aku</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> d</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i </span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">d</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">pan
gerbang, guru n</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">y</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">u</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">d</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">h
di</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">k</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">s ga</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">k</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> ?,” “
Motor cha di</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">luar aja
dulu, </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">n</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">tar suruh
veri yg bawa ke prkir, lewat tembok samping ya, </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">n</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">tar
manjat, </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">aku</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> j</span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">empu</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">t.” </span></i><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"> Huft akhirnya aku bisa masuk ke</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"> </span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;">kelas, sewaktu gurunya keluar sebentar.</span><br />
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"></span><br />
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"></span>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Cha tadi Buk Yani pesan, kamu
disuruh keruang BK menghadap Pak Mughni “. Aku bertanya pada diri sendiri, ada
apa, ada apa, dan ada apa. Tok tok tok </span><br />
<a name='more'></a><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Assalamualaikum pak, katanya saya
disuruh kesini “ Sahutan belum aku dengar, wajah itu sangar sekali, seolah siap
menerkamku, tak ada senyum yang ku lihat dibibirnya, oo mungkin gayaku kurang
menarik. Oke aku keluar bentar ganti style. “ Woii pak, apa kabar, hmm katanya
aku dipanggil bapak, ada apa ya ? mau bagi-bagi honor yaaa ? “ uuupsss wajah
itu semakin mengganas, darahnya mulai muncul dipermukaan, merah seperti api
yang berkobar, ya layaknya seperti api unggun pramuka.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Waalaikumsalam, duduk dan ambil
tissue “, aku duduk dengan tubuh yang kaku, gemetaran, dan heran sembari
melafal kembali kata DUDUK DAN AMBIL TISSUE, aku berfikir sejenak musyawarah
dengan akal dan pikiranku untuk mencari mufakat. Oh My God, habis dah aku hari
ini, bakalan butuh ember yang banyak karena akan ada air mancur yang deras. Dan
butuh handuk yang banyak, karena aku yakin tissue gak bakal mampu membantuku.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kata sambutan diawali langsung
dengan nada tinggi “ Kamu itu cewek, heran kenapa orangtua kamu menaruh banyak
harapan sama anak seperti kamu. Disana orangtua kamu mungkin saat ini tidak
dirumah, sedang berkotor-kotoran di</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ladang,
sedang bermandi keringat di</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">kebun,
dengan semangat bekerja karena kamu. Kamu, disini, apa yang bisa kamu lakukan
buat mereka ?, naaak, bapak tu udah capek tiap hari dengar berita terkini ulah
kamu selalu. Bapak ngomong seperti ini karena kamu sudah bapak anggap anak
bapak, kamu dan genk kamu itu bapak berharap bisa memberi kebanggaan, jadi
tolong, bapak benar-benar minta tolong dengan teramat sangat, rubahlah cara yang
gak benar itu, kalian uda besar. Ingat orang tua, orang-orang disekeliling
kita, apa kita tega menyakiti mereka yang terlanjur membanggakan anak-anaknya.”
Ceramah agama pun masih berlangsung sekian jam, dengan kata-kata yang sangat
tersadis lagi per untaiannya, semakin berlalu detik, menit, dan jam semakin
tinggi nada yang dikeluarkan, semakin sadis kata yang terlontar, semakin
tergugah hati ini. Dan tak tersadar tissue dimeja pak Mughni ludes.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Setelah itu, aku langsung menemui
Buk Yani sesuai amanat Pak Mughni aku disuruh minta maaf, karena beliau wali
kelasku. Dengan wajah yang mengiba aku menuju ruang Buk Yani, dari kejauhan aku
sudah melihat wajahnya, dan beliau juga sudah menatapku. Tapi, beliau balik
menatapku seolah menahan kelucuan yang tak terbendung, sampainya diruang
tersebut, hanya satu kalimat yang aku dapatkan “ Itu pelajaran buat kamu,
sebenarnya sudah ibu maafkan “. Ya Allah, aku benar-benar tidak bisa berkata
apa-apa lagi, yang aku ketahui mereka sayang aku.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Teng.. teeeeng. Anak-anak dikelas pada ribut, yang tadinya
cemberut, senyum tak berkesudahan, seperti bebas dari tahanan yang kejam, <i>“ Cha ke</i></span><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">kantin
yuk “, duluan aja bro.<o:p></o:p></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pasukan turbo memasuki kantin. “
ibuuuuuuuuuuuuuuuukkkkkkkk” Say dengan suara khas nya. “ bakso tanpa mie, plus
fosil-fosil ayam, anggur merah ” pesanan abadi sampai lulus. “ nasgor
bundaaaaa, om aku jus mineral saja “ Lycha tak mau kalah. “ woii, woi, woiiii..
cuiii minggri eh minggir artis lewat “ aku pun juga beraksi dong. “ bidadari
kantin sepanjang abad, aku biasa nasgor spesial, susu coklat dingin “.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
“ ee Chaca, ibuk ini bukan bidadari sepanjang abad lagi uda dinobatkan sama
bupati jadi peri kantin dunia akhirat “ ups ternyata bunda kami tidak mau kalah
juga. Aku dan pasukan turboku sangat akrab dengan ibu kantin, yaa saking
akrabnya kami memanggil beliau bunda.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ tiga bakso.. empat nasgor..
satu emmie.. satu susu dingin.. enam es teh.. satu jus mineral.. lima kerupuk..
tiga goreng ” Ren mulai berhitung. “ cuii apa lagi ?” Didepan bunda yang
tertawa kecil melihat Ren yang sepertinya bakalan traktir pasukan. “
pangeraaaannn “ Say tiba-tiba berteriak kegirangan. “ us us uuus, diam pangeran
masuk kantin “ Say menunjuk-nunjuk pintu kantin. “ ih wauuu, andaikan “ Nayla
mulai berandai-andai.<o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Ternyata masi ada ya guru setampan
pangeran az .“ Suara Nurel malah terdengar seperti mengeluh. “ jelllaaas,, udah
tinggi, kulitnya putih, rambut ikalnya hitam mengkilat, matanya kecoklatan,
keren abis deh pangeran az.” Pujian bersambut dari Uut.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“ Pangeran az ke sini ! “</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Bersambung….</span><br />
<div>
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span></div>
<div>
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">write by : Annisa</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-16629425866388204942013-01-19T21:25:00.000+07:002013-01-21T13:13:24.085+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hf5pO">Uang Sejuta</a></span><br />
<br />
<div class="MsoNormal" style="background: white; line-height: 14.1pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgw9tM9l_kLgCkHsoD2wzlygM_vbgv4AniPlhsqG8Rrsx-CvbHSTWXiBWWsFFKdkIYitefkJQLOwfUEd2JGrRu-XTHMZfEvDqhyphenhyphent46gWLBAHZYIhnyEJ_pvEVjJsli5banESCUvMbJWh37f/s1600/cantik.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgw9tM9l_kLgCkHsoD2wzlygM_vbgv4AniPlhsqG8Rrsx-CvbHSTWXiBWWsFFKdkIYitefkJQLOwfUEd2JGrRu-XTHMZfEvDqhyphenhyphent46gWLBAHZYIhnyEJ_pvEVjJsli5banESCUvMbJWh37f/s1600/cantik.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang lelaki tua menghampiri perempuan
muda yang montok.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Aku akan membayarmu Rp 50.000 dan biarkan aku meremas
payudaramu,” katanya.“Dasar tua bangka tidak tahu diri. Pergi sana,” kata
perempuan tersebut.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Bagaimana kalau seratus ribu?” kata si lelaki tua
menawar.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Tidak bisa. Kalau kamu tidak pergi dari sini akan
saya panggil satpam,” kata perempuan itu mengancam.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Setengah juta deh dan biarkan aku meremas payudaramu,
sebentar saja. Nggak lama-lama kok,” kata si lelaki tua. Perempuan itu masih
menolaknya.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><br />
<span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Ya udah, bagaimana kalau satu juta?” </span></div>
<a name='more'></a>lelaki tua
tersebut bersikukuh.<span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada tawaran ini si perempuan mulai ragu-ragu. Setelah
ia melihat sekeliling dan ternyata tidak ada orang lain di situ, iapun setuju.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ia membuka blus dan BH-nya kemudian membiarkan lelaki
tua tersebut meremas-remas payudaranya.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Ya Tuhan… Oh my God… ya Tuhan… Oh my God,” gumam
lelaki tua tersebut ketika meremas payudaranya.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Kenapa sih Bapak terus-terusan mengatakan Oh my
God…ya Tuhan?” tanya si perempuan.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masih sambil terus meremas payudara tersebut, si
lelaki tua bergumam lebih keras, “Oh my God…Ya Tuhan darimana saya akan
mendapatkan duit satu juta..??”</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span><br />
<div style="border-bottom: solid windowtext 1.0pt; border: none; mso-border-bottom-alt: solid windowtext .75pt; mso-element: para-border-div; padding: 0in 0in 1.0pt 0in;">
<div align="center" class="MsoNormal" style="border: none; margin-bottom: 0.0001pt; padding: 0in; text-align: center;">
<span style="display: none; font-family: "Arial","sans-serif"; font-size: 8.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hide: all;">Top of Form<o:p></o:p></span></div>
</div>
<div class="MsoNormal">
<a href="https://www.facebook.com/shares/view?id=347675868597165"><span style="color: #3b5998; font-family: "Tahoma","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span></a><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sumber :
<a href="https://www.facebook.com/ceritalucuhumor">facebook</a><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-86905564191004622612013-01-19T20:14:00.002+07:002013-01-21T15:41:17.746+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HfNMI">Unsur Laporan Keuangan</a></span><br />
<br />
<br />
<div class="MsoSubtitle">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s1600/akuntansi.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="143" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqlN1lSf2wiuVh-NQuPFCjKsVwZbfgAL4w3hlkgwPQvUrXzYSRk85fQEx7oaxwQeD7lInXnk0e-4JJrGbSfS_4JFG-7KhQNVRv-QgAoqeWpmXaLbMzL9reshyphenhyphenN2XUiyiEeQnnGni42CQSH/s200/akuntansi.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
Unsur laporan keuangan dibagi 2. </div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
1. Unsur Posisi Keuangan<o:p></o:p></div>
<div class="MsoSubtitle">
unsur posisi keuangan yaitu semua akun yang terdapat di akun neraca. yaitu :</div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
a. Aktiva<o:p></o:p></div>
<div class="MsoSubtitle">
Aktiva adalah sumber daya yang dikuasai oleh perusahaan sebagai akibat dari
peristiwa masa lalu dan diharapkan akan memberi manfaat ekonomi bagi perusahaan
di masa depan.</div>
<a name='more'></a><o:p></o:p><br />
<div class="MsoSubtitle">
b. Kewajiban<o:p></o:p></div>
<div class="MsoSubtitle">
Kewajiban merupakan hutang perusahaan masa kini yang timbul dari peristiwa
masa lalu, yang penyelesaiannya diharapkan akan mengakibatkan arus keluar dari
sumber daya perusahaan yang mengandung manfaat ekonomi.<o:p></o:p></div>
<div class="MsoSubtitle">
c. Ekuitas<o:p></o:p></div>
<div class="MsoSubtitle">
Ekuitas adalah hak residual (residual interest) atas aktiva perusahaan
setelah dikurangi seluruh kewajiban (aktiva bersih).<o:p></o:p></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
2. Unsur Kinerja Keuangan<o:p></o:p></div>
<div class="MsoSubtitle">
unsur kinerja keuangan yaitu semua akun yang terdapat di akun laba rugi. yaitu :</div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
a. Penghasilan (Income)<o:p></o:p></div>
<div class="MsoSubtitle">
Penghasilan adalah kenaikan manfaat ekonomi selama suatu periode akuntansi
dalam bentuk pemasukan atau penambahan aktiva atau penurunan kewajiban yang
mengakibatkan kenaikan ekuitas yang tidak berasal dari kontribusi (setoran)
penanam modal.<o:p></o:p></div>
<div class="MsoSubtitle">
b. Beban (Expense)<o:p></o:p></div>
<div class="MsoSubtitle">
Beban adalah penurunan manfaat ekonomi selama satu periode akuntansi dalam
bentuk arus keluar atau berkurangnya aktiva atau terjadinya kewajiban yang
mengakibatkan penurunan ekuitas yang tidak menyangkut pembagian kepada penanam
modal.<o:p></o:p></div>
<div class="MsoSubtitle">
<br /></div>
<div class="MsoSubtitle">
<span lang="EN-US" style="font-size: 11pt; line-height: 115%;">Sumber
: berbagai buku akuntansi ( tugas kampus )</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-35964111202045256392013-01-19T15:13:00.001+07:002013-01-21T11:35:02.828+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HewL1">Tips Mengendalikan Amarah</a></span><br />
<br />
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 8.6pt;">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiKx4FHqzdwtOwR-5lrDWr6XVrb4IoI9MtCbeMbX8JGHKiR-HsSdktP1nl2ymHkHGnHa-QucjokN9uLDfTea7QsB8pMOoaV0DfTi7AHaJGEm2B0_1fHEwcGZZE37ZL2sYl_CMpAN-kwgbUg/s1600/marah.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="189" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiKx4FHqzdwtOwR-5lrDWr6XVrb4IoI9MtCbeMbX8JGHKiR-HsSdktP1nl2ymHkHGnHa-QucjokN9uLDfTea7QsB8pMOoaV0DfTi7AHaJGEm2B0_1fHEwcGZZE37ZL2sYl_CMpAN-kwgbUg/s200/marah.jpg" width="200" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="font-family: Georgia, serif;">Kemarahan
adalah bentuk ekspresi yang wajar dan bahkan sehat pada setiap manusia. Namun
penting bagi Anda untuk mengendalikan amarah yang meluap-luap dengan cara yang
positif. Kemarahan yang tidak terkontrol dapat membuat seseorang membuat
keputusan yang salah dan menjauhkan orang-orang yang dekat dengan kita.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 8.6pt;">
<span style="font-family: Georgia, serif;">Berikut
8 tip</span><span lang="EN-US" style="font-family: Georgia, serif;">s</span><span style="font-family: Georgia, serif;">
sederhana mengendalikan amarah saat Anda dihadapkan pada situasi yang memancing
emosi Anda</span><span lang="EN-US" style="font-family: Georgia, serif;"> :<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 0in; margin-right: 0in; margin-top: 8.6pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Georgia, serif;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Ambil
napas dalam-dalam</span></b><span style="font-family: Georgia, serif;"><br />
Sebelum Anda bereaksi dari situasi yang memancing emosi Anda, ambil waktu
sejenak untuk mengambil napas dalam-dalam dan hitung dari 1-10. </span></div>
<a name='more'></a>Memperlambat
reaksi dapat membantu meredakan emosi Anda. Jika perlu, pergi sejenak dari
orang-orang yang membuat Anda marah dan ambil tindakan saat amarah Anda mereda.<o:p></o:p><br />
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Georgia, serif;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Pikir
dulu sebelum bicara</span></b><span style="font-family: Georgia, serif;"><br />
Saat emosi Anda memuncak, sangat mudah bagi Anda untuk mengeluarkan kata-kata
tak sedap yang bisa Anda sesali nantinya. Ambil beberapa saat untuk menata
pikiran Anda sebelum mengeluarkan kata-kata dari mulut Anda. Kalau perlu,
sampaikan kepada orang-orang di sekitar Anda bahwa Anda sedang marah dan butuh
waktu untuk berpikir sejenak sebelum mengambil keputusan.<o:p></o:p></span></div>
<div class="MsoListParagraph">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, serif;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Selipkan
humor</span></b><span style="font-family: Georgia, serif;"><br />
Jika Anda merasa mempunyai selera humor yang cukup untuk mengocok perut rekan
Anda, gunakan cara ini untuk meredakan emosi Anda. Amarah memang tidak bisa
disembunyikan dari raut muka, tapi dengan sedikit joke yang tepat, amarah Anda
akan mereda seiring cairnya suasana.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, serif;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Catat
di buku</span></b><span style="font-family: Georgia, serif;"><br />
Cobalah luapkan emosi Anda pada sebuah buku. Bukan dengan menyobek buku-buku
tersebut, melainkan dengan menulis segala bentuk ekspresi Anda pada buku
tersebut hingga rasa kesal dan marah Anda berkurang.<o:p></o:p></span></div>
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<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in;">
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<!--[if !supportLists]--><span style="font-family: Georgia, serif;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Dengarkan
musik</span></b><span style="font-family: Georgia, serif;"><br />
Dengarkan musik bernada slow dan harmonis, hal ini bisa membuat kerja otak
menjadi stabil. Musik yang tepat dapat membantu pikiran Anda rileks dan
memperbaiki mood setelah mengalami luapan emosi.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, serif;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Ekspresikan
dengan berolahraga</span></b><span style="font-family: Georgia, serif;"><br />
Melakukan aktivitas fisik saat amarah Anda memuncak juga baik untuk
mengendalikannya. Lakukan olahraga seperti lari, sandsack boxing, atau
bodyweight training untuk meredakan emosi Anda. Aktivitas fisik merangsang
berbagai bahan kimia otak yang dapat membuat Anda merasa lebih bahagia dan
lebih santai.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, serif;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Tidur</span></b><span style="font-family: Georgia, serif;"><br />
Tidur akan membantu Anda mendapatkan suasana hati yang lebih santai. Selain
itu, tidur dapat memulihkan tubuh dan meredakan ketegangan. Orang yang kurang
tidur cenderung lebih mudah marah daripada orang yang cukup tidur. Jika Anda
merasa sulit tidur, coba untuk mendengarkan alunan musik instrumental, atau
mandi dengan air hangat.<o:p></o:p></span></div>
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<div class="MsoNormal" style="background: white; line-height: 17.55pt; margin-bottom: .0001pt; margin-bottom: 0in;">
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<!--[if !supportLists]--><span style="font-family: Georgia, serif;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: Georgia, serif;">Jangan
menyimpan dendam</span></b><span style="font-family: Georgia, serif;"><br />
Memaafkan adalah alat yang paling ampuh untuk meredam amarah. Jangan pernah
menyimpan dendam terhadap orang yang membuat Anda marah. Jalinlah komunikasi
seperti biasa agar hubungan kekerabatan Anda tetap harmonis di masa mendatang.<o:p></o:p></span></div>
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<span style="font-family: Georgia, serif;">Yuk,
kendalikan amarah dari sekarang!</span><span lang="EN-US" style="font-family: Georgia, serif;"><o:p></o:p></span></div>
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<span lang="EN-US"> Sumber : <a href="http://id.she.yahoo.com/8-cara-efektif-kendalikan-amarah-050019436.html">yahoo</a><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-86207533477726864802013-01-19T12:34:00.002+07:002013-01-21T15:23:48.244+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HfLA6">Lose Navigation Part II (LESS SORE Vs FUTSAL I)</a></span><br />
<br />
<br />
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<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google dan edit</td></tr>
</tbody></table>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pukul 14.30 belum waktunya
kesekolah, untuk les sore persiapan Ujian Nasional 2009 / 2010, masih satu jam
lagi. Namun, cewek yang satu ini gak peduli, mungkin saking semangatnya belajar
atau ???? hmmmm whateverlah. Terik matahari gak membunuh semangatku untuk
kesekolah, padahal disekolah belum ada siapa-siapa, kecuali cewek yang gak tau
apa yang ada dalam pikirannya saat itu. Aku masuk kekelas, dengan menebarkan
senyuman entah buat siapa, kupandang jam dinding kelas “ astaga masih lama
waktunya masuk les, hmm ternyata aku sendiri .“ Samar-samar aku mendengar
seperti pesawat jet yang rusak dipaksa terbang, ow teman ku datang dengan motor
kesayangannya.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"></span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kriiing...kring...kriiiing
handphone ku berdering, </span></div>
<a name='more'></a>cowokku nel<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">p</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">on. Maaf
kawan, lupa memperkenalkannya, namanya boy, panggilan sehari-hari iboy. Dia
seorang pemain sepakbola, kalau aku boleh mengungkapkan sedikit tabir sih, iboy
pemain bola yang hebat, dia juga pintar main gitar, apalagi kal</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">au</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> nyanyi suaranya seperti beo yang lehernya
diikat tali, hehehe intermezo. Aku suka iboy dia dewasa, bagiku dia sempurna
deh. Uupzz untuk lebih jauh mengenali siapa iboy, nanti aja ya, kasian dari
tadi Hp ku berdering terus, belum ku angkat. Ditelpon, Aku <i>“ Haloo, ada apa yc ? .“ iboy “ Yc, ntar jam 16.30 datang ya kelapangan
upika, sore ni tim iboy yang bertanding, pokoknya yc harus datang, oke....”</i>
tut tuuut tuuuut tulalit tulaliiiit.. belum sempat aku jawab telponnya
dimatikan.<o:p></o:p></span><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Guru les ku uda datang, aku
belajar dulu ya. Les sore itu panas sekali, aku belajarnya jadi gak fokus,
antara mikirin pergi nonton futsal dan mikirin mata pelajaran hari itu aku gak
ngerti sedikitpun, hmm apa lagi kalau bukan kimia. Jari-jari tangan berpiano
dimeja, mesin otak ku melaju kencang, gimana caranya aku bisa keluar. <i>Buk, permisi aku ke toilet bentar ya buk ?,
“ Ya uda sana .“</i> Kebayang gak gimana perasaan rakyat indonesia sewaktu
kemerdekaan diproklamasikan, seperti itulah yang aku rasakan sewaktu dibolehin
sama guruku keluar, hmm kesempatan emas buatku. Aku langsung menuju kelapangan
futsal, meninggalkan kelas yang masih berlangsung. <i>“ Nurel, Q s</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">r</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">an</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">g
d</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i </span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">p</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">an</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">g</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n l</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">iha</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">t
iboy m</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">ain</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">n bola, </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">n</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">tar k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">i</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">an k</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">e s</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ini
ya </span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">?</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> bahasa
sms anak 4l4y kawan, aku sms Nurel dia sekretaris dikelas, jadi aku bisa nitip
presensi.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Goooooooooooooooolllllll, pacarku
keren banget mainnya, hahahahahhaha, hm pasti karena aku hadir, cie ela.
Pertandingan sore itu yang menang tim iboy. Awan pun memberi tanda kepada umat-umat,
kalau dia mau tutup pintu, aku pulang kerumah karena uda malam.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pasar malam di Pekan Tebih, Pekan
Tebih itu nama daerah yang gak jauh dari tempat tinggalku. Banyak yang nawarin
aku jalan-jalan kesana, tapi makasih aja deh, aku gak suka pasar malam, eiits
itu dulu. Biasa, aku waktu SMA jaim bro, jaga image.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Hmm pagi yang cerah, waktunya
kesekolah. Lupa aku belum mandi, hehehe. Lalalalalalala Henpon ku bunyi ada sms
<i>“ Cha cepat kskolah, uda lonceng ni,” </i>ow
buruan buruan, aduuh bisa telat ni. Jangan heran, aku setiap hari memang ratu
telat kesekolah, bahkan juga pernah menyandang ratu cabut, yang akhirnya pak
Mughni dan buk Yani mesti turun kelapangan menangani kasus ini. Satu lagi, </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 16px; line-height: 18px; text-align: left;"><br /></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 16px; line-height: 18px; text-align: left;">Bersambung….</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">write by : Annisa</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-13930517777784293392013-01-18T20:34:00.000+07:002013-01-21T15:43:56.154+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HfNiV">Pihak-pihak yang memakai laporan keuangan dan fungsinya</a></span><br />
<br />
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<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjD9AGL7BL5NijgJJt1PR4-5GAml44qzAMdJ5wxvXTQsYkY_B7Q9bvK-YQFkhtK-2sEEPmNqgUyXXQRTR9Knjuw6aZtGSvVakwOUtAfwA1xaq1sX8Pz0Z3v8TL4UnIq_4DIALTL3jdbRi-L/s1600/GROGI.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjD9AGL7BL5NijgJJt1PR4-5GAml44qzAMdJ5wxvXTQsYkY_B7Q9bvK-YQFkhtK-2sEEPmNqgUyXXQRTR9Knjuw6aZtGSvVakwOUtAfwA1xaq1sX8Pz0Z3v8TL4UnIq_4DIALTL3jdbRi-L/s1600/GROGI.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="line-height: 21px;">informasi yang dilaporkan di laporan keuangan sangat umum, jadi tidak semua bisa di pakai untuk memenuhi kebutuhan pemakai. berikut ini pihak-pihak yang memakai laporan keuangan dan fungsinya.</span></div>
<div class="MsoNormal">
<span style="line-height: 21px;"></span><br /><span style="line-height: 21px;"></span></div>
<div class="MsoNormal">
<span style="font-size: 19px; line-height: 21px;"></span><br /><span style="font-size: 19px; line-height: 21px;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Investor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Para investor dan penasihatnya berkepentingan terhadap resiko yang
melekat dan hasil pengembangan dari investasi yang dilakukannya, investor ini
membutuhkan informasi laporan keuangan untuk membantu menentukan apakah harus
membeli, menahan atau menjual investasi tersebut. Selain itu, mereka juga
tertarik pada informasi yang memungkinkan penilaian terhadap kkemampuan
perusahaan dalam membayar deviden.</span></div>
<a name='more'></a><o:p></o:p><br />
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Kreditor
(pemberi pinjaman)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Para kreditor memakai laporan keuangan untuk memutuskan apakah memberi kredit
ke peda perusahaan yang mau meminjam dan memastkan apakah pinjaman serta
bunganya dapat dibayar pada saat jatuh tempo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Pemasok
dan kreditor usaha lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Pemasok dan kreditor usaha lainnya menggunaka laporan keuangan untuk
memutuskan apakah jumlah yang terutang akan dibayar pad saat jatuh tempo. Kreditor
usaha berkepentingan pada p[erusahaan dalam tenggang waktu yang lebih pendek disbanding
kreditor.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Shareholders
(para pemegang saham)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Menggunakan laporan keuangan untuk memantau kemajuan perusahaan,
pembagian keuntungan yang di peroleh, dan penambahan modal untuk business
selanjutnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Pelanggam<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Pelanggan memakai laporan keuangan untuk mengetahui kelangsungan hidup
perusahaan, terutama pelanggan yang terlibat dengan perjanjian jangka pajang perusahaan
tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Pemerintah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Pemerintah dan berbagai lembaga yang berada di bawah kekuasaannya
berkepentingan dengan alokasi sumber daya dan oleh karenanya berkepentingan
dengan aktivitas perusahaa. Selain itu, mereka juga membutuhkan informasi untuk
mengatur aktivias perusahaan, menetapkan kebijakan pajak dan sebagai dasar
untuk menyusun statistik pendapatan nasional dan statistik lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Karyawan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Karyawan dan kelompok-kelompok yang mewakilinya tertarik pada informasi
mengenai stabilitas dan profitabilitas perusahaan. Mereka juga tertarik pada
informasi yang memungkinkan mereka melakukan penilaian atas kemampuan
perusahaan dalam memberikan balas jasa, manfaat pension dan kesemapatan kerja.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US">Masyarakat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span lang="EN-US">Perusahaan mempengaruhi anggota masyarakat dalam berbagai cara, seperti member
kontribusi pada perekonomian nasional, termasuk jumlah orang yang diperkerjakan
dan perlindungan kepada para penanaman modal domestic. Laporan keuangan dapat
membantu masyarkat dengan menyediakaninformasi kecenderungan (trend) dan
perkembangan terakhir kemakmuran perusahaan serta rangkaian aktivitasnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-3625301971276749722013-01-18T19:21:00.000+07:002013-01-21T13:43:06.790+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hf9JJ">1000 Ciuman</a></span><br />
<br />
<div class="MsoNormal">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjy1Og_t7bJAGzKgtNQaG39oyKL9FcXY_HoLnwFEGVrtqnypphJRsREsWYd_jEppqRg4lVNpORBelm1m9M3o35nLBXnlC0k2VEs7r1kNmWxCGWHdqjmdjgb6GZ42X7HPz4t2Mv7RciXAfEn/s1600/smile.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjy1Og_t7bJAGzKgtNQaG39oyKL9FcXY_HoLnwFEGVrtqnypphJRsREsWYd_jEppqRg4lVNpORBelm1m9M3o35nLBXnlC0k2VEs7r1kNmWxCGWHdqjmdjgb6GZ42X7HPz4t2Mv7RciXAfEn/s1600/smile.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">Saat ini jaman serba
susah. Harga BBM naik, akibatnya terjadi PHK di berbagai perusahaan. Salah satu
yang terkena PHK adalah Paijo. Bulan ini ia tidak bisa lagi mengirim uang untuk
istrinya di kampung halaman.</span><span style="color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><br />
<br />
</span><span lang="EN-US" style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">Di</span><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">a hanya bisa mengirim surat. Isinya demikian:</span><span style="color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><br />
<br />
<span style="background: white;">Istriku Tercinta,</span><br />
<span style="background: white;">Maafkan kanda sayang, bulan ini Kanda tidak bisa
mengirim uang untuk kebutuhan keluarga di rumah. Kanda hanya bisa mengirim<span class="textexposedshow">mu 1000 ciuman.</span><br />
<span class="textexposedshow">- Kanda Paijo -</span><br />
</span></span><br /><span style="color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><span style="background: white;">
<span class="textexposedshow">Seminggu kemudian Paijo mendapat surat balasan dari
istri tercintanya:</span></span></span><br />
<a name='more'></a><span style="color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><span style="background: white;"><br />
<br />
<span class="textexposedshow">Kanda Paijo tersayang,</span><br />
<span class="textexposedshow">Terima kasih atas kiriman 1000 ciumanmu. Untuk
bulan ini Dinda akan</span></span></span><span class="textexposedshow"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"> </span></span><span class="textexposedshow"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">menyampaikan
laporan pengeluaran keluarga :</span></span><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><br />
<br />
<span class="textexposedshow">Tukang minyak bersedia menerima 2 ciuman setiap
kali membeli 5 liter minyak tanah. Tukang listrik mau dibayar dengan 4 ciuman
per tanggal 10 setiap bulannya.</span><br />
<span class="textexposedshow">Pemilik kontrakan rumah mau dibayar cicil dengan 3
kali ciuman setiap harinya.</span><br />
<br />
<span class="textexposedshow">Engko</span></span><span class="textexposedshow"><span lang="EN-US" style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">ng</span></span><span class="textexposedshow"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"> pemilik toko
bahan makanan tidak mau dibayar pakai ciuman. Ia maunya dibayar dengan yang
lain.. Ya terpaksa Dinda berikan saja.</span></span><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><br />
<br />
<span class="textexposedshow">Hal yang sama juga Dinda berikan buat kepala
sekolah dan gurunya si Udin yang sudah 3 bulan nunggak uang sekolah.</span><br />
<br />
<span class="textexposedshow">Besok Dinda mau ke pegadaian untuk tukerin 200
ciuman dengan uang tunai, karena yang punya pegadaian sudah bersedia menukarkan
200 ciuman ditambah bayaran lainnya dengan uang 650ribu, lumayan </span></span><span class="textexposedshow"><span lang="EN-US" style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">un</span></span><span class="textexposedshow"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">t</span></span><span class="textexposedshow"><span lang="EN-US" style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">uk</span></span><span class="textexposedshow"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"> ongkos
sebulan.</span></span><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><br />
<br />
<span class="textexposedshow">Keperluan pribadi Dinda bulan ini mencapai 50
ciuman.</span><br />
<span class="textexposedshow">Kanda tersayang.. bulan ini Dinda merasa jadi orang
yang paling kaya di kampung, karena sekarang Dinda memberikan piutang ciuman ke
banyak pemuda di kampung kita dan siap ditukar kapan pun Dinda butuhkan.</span><br />
<br />
<span class="textexposedshow">Kanda, dari kanda masih tersisa 125 ciuman, apakah
kanda punya ide? atau dinda tabung saja ya?</span><br />
<span class="textexposedshow">- Dinda tersayang -</span><br />
<br />
<span class="textexposedshow">Gedubrak!! Paijo pun Pingsan</span><br />
<br />
<span class="textexposedshow">Dikirim oleh Arif Erd C</span></span><span class="textexposedshow"><span lang="EN-US" style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;"><o:p></o:p></span></span></div>
<div class="MsoNormal">
<span class="textexposedshow"><span lang="EN-US" style="background-color: white; background-position: initial initial; background-repeat: initial initial; color: #333333; font-family: Tahoma, sans-serif; line-height: 115%;">Sunber : facebook
(<a href="http://www.facebook.com/ceritalucuhumor?ref=ts&fref=ts">cerita lucu</a>)<o:p></o:p></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div>
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-40843207674346812032013-01-18T17:49:00.000+07:002013-01-21T11:37:44.358+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/Hewab">Tips menghilangkan 'strech marks' sehabis melahirkan</a></span><br />
<div class="MsoNormal">
<span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;"><br /></span>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiNHzMzz_qEdrVKrEIUhqCt0Znpts6FkuoLwyHMZwGPX4P-A8B-CkkwntzGwWLhmy8Jkuf0sbaoME63ErZ-cfeMnc30Gp9jeqbVq3c5mIsgjTl9oTsX16v1tZvDRSV0rMPiwyv3fSX_67-8/s1600/sm.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiNHzMzz_qEdrVKrEIUhqCt0Znpts6FkuoLwyHMZwGPX4P-A8B-CkkwntzGwWLhmy8Jkuf0sbaoME63ErZ-cfeMnc30Gp9jeqbVq3c5mIsgjTl9oTsX16v1tZvDRSV0rMPiwyv3fSX_67-8/s1600/sm.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">sumber gambar google</td></tr>
</tbody></table>
<span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Strech Mark ataupun sering
dikenal sebagai strie dalam dunia kencantikan bisa berarti garis yang timbul
pasca melahirkan.</span><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;"><br />
</span><br /><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">
<span style="background: white;">Tips untuk pencegahan dan perawatan Stretch Mark<span class="apple-converted-space"> </span></span></span><br />
<span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--></span><br /><span style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">
<!--[endif]--></span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;"> 1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Minum air yang
banyak</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;"> 2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Perbanyak
makan makanan yang sehat seperti sayur dan daging dalam komposisi seimbang
(istilah 5 sehat 4 sempurna)</span><br />
<a name='more'></a><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;"> 3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Olahraga
secara rutin</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;"> 4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Hindarin
alkohol dan merokok</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Kurangin
Konsumsi minuman berkaborhidrat</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Hindarkan atau
kurangin konsumsi </span><span style="font-size: large;">produk yang mengandung kaffein seperti kopi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Konsumsi
1000mg vitamin C setiap hari bisa berupa pil vit.C ataupun minuman vitamin</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Penggunaan
moisturizer atau pelembab setiap hari</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Penggunaan
sunscreen untuk menyamarkan stretch mark</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; tab-stops: .25in 40.5pt; text-indent: -.25in;">
<!--[if !supportLists]--><span class="apple-converted-space"><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Terapkan
teknik management Stess seperti Yoga<span class="apple-converted-space"> </span></span><span class="apple-converted-space"><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 31.5pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 1; tab-stops: 40.5pt; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-fareast-font-family: Arial;">11.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%;">Oleskan Aloe Vera ataupun bahan yg mengandung
Aloe vera minimal 2 kali seminggu.</span><span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0in; mso-add-space: auto;">
<span lang="EN-US" style="background: white; color: #333333; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US;">Selamat mencoba semoga
berhasil….<o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-48304718860721117032013-01-18T11:52:00.000+07:002013-01-21T15:13:14.137+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><span style="line-height: 18px;"><i><a href="http://adf.ly/HfJl4">Lose Navigation Part I ( Best Friend Forever III )</a></i></span></span><br />
<span style="font-family: Comic Sans MS;"><span style="line-height: 18px;"><i><br /></i></span></span>
<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span></i>
<br />
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">google dan edit</td></tr>
</tbody></table>
<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">kamu kenapa wahai sahabatku
dunia akhirat ?,” </span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“
cha, aku sedih, bla bla bla bla panjang </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sekali</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
lebar </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sekali</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> tinggi </span></i><i style="text-align: justify;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">sekali</span></i><i style="text-align: justify;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> luas curhat berlangsung “ </span></i><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"> Aku tidak heran lagi, mungkin kal</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;">au</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"> aku kumpulin semua curhat-curhatnya selama
ini sudah membentuk sebuah bangunan gedung mewah kali ya. Mini punya ke unikan
tersendiri diantara teman-temanku yang lain, dia lebih suka hidup apa adanya,
sangat menghindari pertengkaran, selalu menjadi penengah, dan berbicara
seberapa perlunya saja. Namun, untuk hal yang satu ini, dia lebih memilih untuk
berbagi cerita, apalagi kalo bukan urusan cowok. Tapi itulah dia apa adanya,
bukan ada apanya. Ya gak sob.</span><br />
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"></span><br />
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"></span>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Angin berubah seketika, umat-umat
penuh keheranan, aku merasa seperti ada sosok yang lewat, aku memberanikan diri
menyapanya <i>“ cuii, mau kemana ?“, “ aku
pulang cuii, aku duluan ya “,</i> hmmmm angin kembali bertiup normal, suasana
tegang berjalan sedia kalanya. Namanya Ren, </span><br />
<a name='more'></a><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ini yang lebih unik lagi, datang
kesekolah kapan dia ma</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">u</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">, pulang
seenak dia </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">s</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">aja,
emang sekolah punya dia apa ??. Yang penting baginya selagi itu yang membuat
dia senang dan tidak merugikan orang lain. Tuhan, aku percaya engkau
menciptakan manusia dengan dasar yang sama, berkepribadian yang berbeda-beda,
namun kami tetap satu ju</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">g</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Duniaku teralihkan sejenak,
mataku tiada henti menatap sosok itu, yang ku pandang dari kejauhan. Pinggulnya
yang melenggok-lenggok, matanya yang 3 kali 5 detik berkedip-kedip, bibirnya
yang dipaksa melebar merona bak delima. Aku sendiri juga gak tahu delima itu
seperti apa. Ow bukan hanya itu saja aksinya, dia mengeluarkan suara khas nya,
mungkin karena dia adalah artis yang dikontrak oleh perusahaan yang sama
mengontrakkan aku, aku berperan sebagai mummy, dan dia sebagai setan budeg,
tapi suaranya mengalahkan beo yang berkicau, terkadang berseriosa, terkadang
ngebass, dan seringnya seperti suara kuntilanak, yang bisa-bisa buat telinga
terganggu jika keseringan. Aku sudah pernah menasehatinya, <i>“ ini obat ciri khas suaramu, seriosa dipak</i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">ai</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> 3</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> kali</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
sehari sebelum makan, bass 2</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> kali</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> sehari
sebelum tidur, dan kuntilanak dipake 1</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> kali</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
sehari setelah makan “, </span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">tapi dia menjawab <i>“ iiiiiiiiiiiiiiiiiiiiyyyyyyyyyyyyyyyyyaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
,”</i> dengan nada tinggi yang cempreng. Ini anak udah gak benar, memakai obat
yang tidak di anjurkan. Namanya Say, kalo berjalan seperti fashion show se RT,
tapi aku suka kecentilannya, kenapa ? ternyata kecentilan punya dua tipikal,
yaitu centil ngasal, dan centil mutu. Say ini, menyandang centil mutu,
kecentilan nya inilah mengantar dia kepada kesuksesan, sehingga dia lulus
kesting Audisi mencari Hantu yang Producernya adalah Pak Mughni.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Wajah itu dari tadi menghalangi
pandanganku yang sedang menonton fashion show, siapa dia ?, dari tadi aku
perhatikan wajahnya lugu sekali, tersenyum melihat berbagai aksi teman-temanku.
Aku menyusuri kerumunan menuju wajah itu, aku dekati dan dia tersenyum padaku,
“ eh nisa,” dia menyapaku dengan suara yang lembut dan penuh kedamaian, yang
membuatku terlena, terbuai dan akhirnya ketiduran. <i>“ Banguuuuuuuuuuuuunnnnnnnn ,“</i> ow ternyata dia juga bisa ganas
melebihi singa. Namanya Uut, dia seorang gadis yang diantara Bf2, mempunyai
banyak kesamaan denganku, aku punya angka 06.10.1991 yang dia juga punya angka
itu. Uut murid yang on time ngumpulin tugas, rajin menulis, dia hidup tak
banyak bacot, seperti air yang mengalir.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Temen-temenku unik semua, itu
yang membuat aku tidak bisa dipisahkan dari mereka. Lalu aku sendiri bagaimana
?, tenang kawan, ternyata aku lebih </span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">l</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">y dan lebay lagi dibanding mereka. <i>“ jangaaaaaaaaaaaan, aku mohon jangan
bayangkan seperti apa bentuk ku “</i>.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kaki ku ternyata juga kenal
lelah, aku pun istirahat sejenak, memandang awan-awan yang mengintari mentari
dalam keindahannya. Terlintas dipikiranku <i>“
Suatu saat aku dan mereka akan rindu masa-masa disekolah ini, saat dimana guru
sedang marah seperti ayah, peduli seperti ibu, dan perhatian seperti keluarga,
saat melihat teman sedang bergembira, suasana kelas yang sedang kampanye, kisah
romantis, juga kisah-kisah yang lainnya, tapi inilah kebahagiaan aku dan mereka
kelak akan kami rasakan lagi keindahannya, dan kelak aku dan mereka akan
beradaptasi dengan suasana yang tegang, masa depan yang lebih menantang.”</i><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
</div>
<div class="MsoNormal">
<i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Bersambung….<o:p></o:p></span></i></div>
<div class="MsoNormal">
<span style="font-family: Comic Sans MS;"><span style="line-height: 18px;"><i>write by : Annisa</i></span></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/00037636113486135883noreply@blogger.com0tag:blogger.com,1999:blog-3424242715905669229.post-38107964022025271572013-01-17T22:59:00.000+07:002013-01-21T15:26:42.280+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif; font-size: large;"><a href="http://adf.ly/HfLhH">Lose Navigation Part I ( Best Friend Forever II )</a></span><br />
<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
</div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s1600/novel.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgfZJ54fplHJBfqKvJAjjUa5Clyz-lL31fzholxKS8ZTPCE9OAHwhljRHpZs_NgNN6T-z-mHFW6Hi9TmuAEMIzauatMLkidxQmB4vqxdBSe3uuirffjmIdC2wi5ebEI1DXGIToYNS6hO78D/s320/novel.jpg" width="224" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">google dan edit</td></tr>
</tbody></table>
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">Aku
mencoba memandangnya dengan pasti, menyusuri identitasnya, aku tersentak kaget,
dia adalah </span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;">temanku sendiri anggota Bf2, sejak
kecil hingga sekarang kal</span><span lang="EN-US" style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;">au</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%; text-align: justify;"> tidak
ada yang berubah yang aku tahu namanya adalah Nurel. Keherananku seperti aku
baru saja mengenalinya. Senyuman nya itu penuh khas, orang yang sedang bersedih
tersentak tersenyum jika memandangnya.</span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Terik matahari disiang itu,
memaksaku mengeluarkan butiran-butiran kecil yang aku namai keringat. <i>“ cuii “</i> aku kaget, <i>“ kapan dan dimana ? “ </i>pertanyaan itu menghadapkanku pada
kebingungan, kapan dan dimana. Aku yang tidak pernah masuk kelas Bahasa
Indonesia, atau aku yang tidak mengikuti perkembangan zaman ya. “<i> ayolah cuii, suntuk ni,” </i>aku sedikit mulai mengerti, temanku Licha
ngajak traveling. Licha ini makhluk yang unik kalo aku namai. Dia dan aku
sangat berbeda, walaupun sama-sama di Indonesia, sekali lagi entah aku yang
tidak mengikuti perkembangan zaman. Dia penganut</span></div>
<a name='more'></a>Feminim-isme bukan Feminisme
ya kawan. <span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ati-</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">h</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ati lo bedainnya, entar bisa salah arti,
sedangkan aku yang penting Eksisme, aku sendiri juga bingung kapan paham itu
disahkan, dan apakah sudah benar dalam penyebutan namanya, hmmm lupakan sajalah.
Licha seorang gadis belia yang sangat memperhatikan gaya, dan sangat menata
kata kal</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">au</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> didepan
sang pria. <o:p></o:p></span><br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, ada misteri dibalik itu
semua, jika penilaian dari aku pribadi sih, Licha seorang gadis belia suka
gaya, tapi kalo ngomong itu seperti kereta api kehilangan rel. Dunia tidak
adil, Bf2 merasa didiskriminasikan, dihadapan pria katanya sangat ter</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;">tata, didepan kami ngrocos tanpa
ongkos. Aku sudah berusaha memberi penjelasan dan pemahaman kepada Bf2, namun
mereka tetap gak bisa terima, bahkan mereka sudah menyiapkan pengacara, hal ini
akan dibawa kemeja hijau, Lebayy . . .mulai deeeh.</span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 115%;"><br /></span></div>
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<i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">“
Bila terdengar suara adzan, bergema sayup menjelaaang pagi, zrzrzrzrzrr oh rembulan,
temani lah diri</span></i><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">k</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">u ,”</span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> sang Qasidator kami konser dikelas, sambil
berdandan menatap wajah keduanya dicermin. “ tang tang taaaang “ suara pukulan
keras. Aku yakin ini pasti peserta Indonesia Idol</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">yang
gagal tadi masuk kekelas. <i>“ dik, gak
boleh seperti itu, kita udah besar, jangan di ulangi lagi ya </i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">a</span></i><i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">dik sayang,“ </span></i><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> ternyata selain sebagai Qasidator Nayla juga
penasehat umum kelas XII IPA. Uniknya adalah, sambil berqasidah, sembari
menasehati, namun tangan, dan mata tetap dihadapan cermin, mungkin melihat raut
wajahnya sendiri, apakah berubah setelah menasehati. berubah gak yaa ???<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Aku pandang disudut kelas, aku
melihat seorang gadis seperti sedang menderita, sedang dirundung kegalauan,</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">aku mencoba mendekatinya, mungkin dengan
kehadiranku sedikit mengobati lukanya. <i>“
kamu kenapa wahai sahabatku dunia akhirat ?,” </i></span><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><o:p></o:p></span></i></div>
<i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br /></span></i>
Bersambung….</span></i><br />
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<i><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">write : Annisa</span></i></div>
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