UU Tentang Kode Etik Akuntan Publik dalam Menghadapi Era IFRS

Akuntan Publik adalah seseorang yang telah memperoleh izin untuk memberikan jasa sebagaimana diatur dalam Undang-Undang No5 Tahun2011. Di dalam UU tersebut terdapat peraturan-peraturan yang harus di patuhi oleh akuntan public. Maka dari itu, muncullah suatu organisasi Ikatan Akuntansi Indonesia yang mengungkapkan bahwa menjadi seoarang akuntan mempunyai kewajiban untuk menjaga disiplin diri di atas dan melebihi yang disyaratkan oleh hukum dan peraturan. Dan muncullah yang namanya Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia.
Kode Etik Ikatan Akuntansi Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya. Prinsip ini meminta komitmen untuk berperilaku terhormat, bahkan dengan pengorbanan keuntungan pribadi.


Prinsip- prinsip tersebut adalah:
Prinsip Pertama – Tanggung Jawab Profesi
Dalam melaksanakan tanggung-jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.


Prinsip Kedua – Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.


Prinsip Ketiga – Integritas
Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung-jawab profesionalnya dengan integritas setinggi mungkin.


Prinsip Keempat – Obyektivitas
Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.


Prinsip Kelima – Kompetensi dan Kehati-hatian Profesional
Setiap anggota harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi dan teknik yang paling mutakhir.

Prinsip Keenam – Kerahasiaan
Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak dan kewajiban profesional atau hukum untuk mengungkapkannya.


Prinsip Ketujuh – Perilaku Profesional
Setiap anggota harus berprilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.


Prinsip Kedelapan – Standar Teknis
Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.


Selain itu, Kode Etik Profesi Akuntan Publik juga merinci aturan mengenai hal-hal berikut ini:
· Seksi 200 Ancaman dan Pencegahan
· Seksi 210 Penunjukan Praktisi, KAP, atau Jaringan KAP
· Seksi 220 Benturan Kepentingan
· Seksi 230 Pendapat Kedua
· Seksi 240 Imbalan Jasa Profesional dan Bentuk Remunerasi Lainnya
· Seksi 250 Pemasaran Jasa Profesional
· Seksi 260 Penerimaan Hadiah atau Bentuk Keramah-Tamahan Lainnya
· Seksi 270 Penyimpanaan Aset Milik Klien
· Seksi 280 Objektivitas – Semua Jasa Profesional
· Seksi 290 Independensi dalam Perikatan Assurance


Aturan Etika
1. Independensi, Integritas, Obyektivitas
2. Standar Umum dan Prinsip Akuntansi
3. Tanggung Jawab kepada Klien
4. Tanggungjawab kepada Rekan Seprofesi
5. Tanggungjawab dan Praktik Lain


Tantangan Akuntan Publik dalam Menghadapi Era IFRS
Seperti yang dikatakan Hanihani, tekad Ikatan Akuntansi Indonesia (IAI) sudah mulai menghadapi berbagai tantangan semenjak pertama kali diberlakukannya IFRS yaitu pada tahun 2012 bagi kalangan akuntansi Indonesia. Hal ini dapat dilihat dari banyak hal yang perlu diubah dari prinsip yang saat ini berlaku ke dalam IFRS. Beberapa hal tersebut seperti:
Penggunaan Fair-value Basis dalam penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain, sementara sampai dengan saat ini penggunaan harga perolehan masih menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri belum memiliki definisi dan petunjuk yang jelas dan seragam tentang pengukuran berdasarkan nilai wajar ini.
Jenis laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif, Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi), Cashflow perpajakan dan Cashflow penghentian usaha.
Perpajakan perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis
Dengan melihat perbedaan tersebut, bisa dikatakan Akutansi Publik Indonesia memerlukan dorongan akademisi untuk mengupdate bahan ajar yang merefleksikan perubahan dunia yang riil dalam lingkungan bisnis agar dapat merefleksikan perkembangan baru seperti meningkatnya penggunaan IFRS. Tantangan tersebut akan lebih terasa pada tahun 2015, yaitu pada saat diberlakukannya MEA (Masyarakat Ekonomi ASEAN) semua Akuntansi Publik ASEAN dapat bekerja di seluruh negara ASEAN, sehingga meningkatnya persaingan bagi Akuntansi Publik di Indonesia terutama bagi Akuntansi Publik Asing yang lebih mampu menggunakan IFRS dibandingkan Akuntansi Publik Indonesia.


SUMBER:
Kode Etik Akuntansi Publik.pdf
Kode Etik Akuntan Publik
Hanihani blogspot
Kode Etik
Akuntansi Bisnis
gumilarsukmawan blogspot
Jurnal Akuntan Publik.pdf


http://www.akuntansi.undip.ac.id/index.php?option=com_content&task=view&id=24&Itemid=1
http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik
http://cristefanus.blogspot.com/2011/10/etika-profesi-akuntan-publik.html

Flower boys in love

 part 6

This story is fictive, unreal. sorry, if there are similarities names or character.

Cast :

                Eunhyuk, Donghae, Kyuhyun, Minho, Kai, Hyorin, Yoona, Kristal, Victoria, Amber

Genre : romance,

After dropping Crystal home, Eunhyuk went directly to the studio. It turned out he had an appointment today for a dance rehearsal, apparently in the near future and the dancernya Eunhyuk will fill an event. Eunhyuk days start busy with drills and exercises. "Almost a week I did not meet him" Eunhyuk said softly as he looked at his hp was about to call someone.Elsewhere, the garden Kristal sat alone, her face was not visible seuntas wistful smile on her lips. Photo staring out over the Crystal in her grasp of yesteryear, seen two girls in the photo which is a Crystal photo and Yoona when they have not had an accident.  drrrr Drrrr Hp Crystal vibrating . Crystal see one message sent Eunhyuk "Are you okay? Sorry at this time I do not is beside you. After today's training is complete I'll see you. "When Crystal will replying to a Eunhyuk message,  suddenly hit by a basketball head. "Awwwww" moaned softly while looking at the direction of the ball.
 "What are you all right?" Asked a girl who was walking towards him. 
"It's okay" replied Crystal, stroking her head.
 "I'm sorry, I can take the ball?" Pleaded the girl.
 "Ohh this is yours?" Cristal Said the girl's , Crystal hearts true that she asked a girl but looks more like a man. Crystals kept looking at the girl in before him.
 "Yaa, give me the ball." Remarks the girl instantly create crystals shocked
 "Heyy may I ask one thing?" Crystal voice sounded doubtful
 "of course". Short said the girl
 "You,,,, are you a woman?" Crystal voice more slowly 
She did not directly answer the question crystals and she was laughing at the question posed crystals.
 "Why are you laughing." Crystal growing confusion
 "Ohh no. Yes I'm a woman. But for the size of a woman I was not so pretty, but I'm so handsome? "She was still laughing."Introduce, my name is Amber. You? "She held out her hand
 "Am .... Amber?" Crystal felt the name was not unfamiliar ears
 "You said what's your name?" Crystal ensure
 "Amber". The answer Crystal to remember where he had heard the name, he also realized that Eunhyuk had mentioned it.
 "A,,,, I am." Crystal voice 
"You're Kristal". Amber heard crystal knew his name made more curious by the tomboyish girl. 
Crystal: from where do you know my name? 
Amber: Eunhyuk oppa told me.Crystal: What are you doing cousin Amber Eunhyuk oppa? Crystals appeared to be sureAmber nodded her head and smiled at Crystals.

Flower boys in love

 Part 5 

This story is fictive, unreal. sorry, if there are similarities names or character.

Cast :

                Eunhyuk, Donghae, Kyuhyun, Minho, Kai, Hyorin, Yoona, Kristal, Victoria, Amber

Genre : romance,

Next morning, Crystals and Yoona set off together towards the campus. Campus until they met with Eunhyuk CS. 
Donghae: "chagi, you're back." Donghae smiled at Yoona. 
Crystal: "Chagi?" Crystal confused look  Donghae call her eonni as chagi (chagi = love) 
Yoona smiled, "ne chagi, did you miss me?" She asked at Donghae.
Crystal: "OMO, so man as long as you've been told that Donghae?". Ensure crystalYoona nodded
Donghae: "why did not the member know your return, I can always pick you up at the airport?"Yoona: "Sorry oppa,'' I wanted to surprise you." Yesterday I picked up someone "pointing towards Crystal.
Eunhyuk Cs still do not know if it's Yoona and Crystal actually brother and sister. So far they only know that Yoona had a twin sister who lives in LA. And they increasingly curious about the relationship Yoona and Crystal .Skipp
The next night they gathered in the coffee shop to make sure there was any connection between Yoona and Crystals. They are confused because Yoona never told that she only had a twin sister and it is, but Yoona and crystal twins even though they do not look equally beautiful. Shortly Yoona and Crystal arrived at the coffee shop.
Kyuhyun: "oh you've come"
Donghae gave a code that Yoona set beside him, and Crystals sat down beside Eunhyuk .
Kai: "eonni, what is the relationship between you and the Crystal?''
Yoona:'' she's my sister ". Yoona statement makes it all dumbfounded.
Eunhyuk: "Sister?" But why have you not seen twins, is not it time you said you only have one guy and he's also your twin brother.
Crystal: "I am the twin sister". She said simply
All the people getting confused because they are both right-Ko invisible twin.
Yoona: "due to a car accident that made it all this way.
"Krista: "eonni, stop".Crystal asked Yoona to not tell it was an accident it would only make Yoona feel increasingly guilty at her sister.
Yoona keep telling accident 4 years ago that happened to him and Crystal.Flash back
At that time, Yoona and Crystals are still attending high school classes, one day Yoona took Crystal out to get around the city by car. Crystals initially refused because they not have a driver's license, but Yoona forced to go. Yoona driving a car at high speed and it makes crystal afraid. Suddenly in front of them was a small child crossing the street and run it makes Yoona lose control and crash ensued. Crystals of the incident suffered severe injuries in the head and face, kristaal was in a coma for 2 months. The family decided to do the treatment in LA and operated on Crystal's face.Return backwards now, Yoona crying remember all the events."Mianhe, mianhe Crystals" Yoona sobbed voice.Donghae hugged Yoona and calm the body.
Crystal: "eonni not, it's not your fault." Crystal was crying.
After all her understand they decided to take Yoona and Kristal home because they do not allow the state to drive a car. Donghae Yoona deliver and delivered by eunhuk Crystals. Turns out they stopped half way, Donghae and Yoona stopped at Namsan tower while eunhyu and Crystal stopped by the river han. Donghae and Eunhyuk intends to appease them both before you take them home.Crystal: "oppa, why are we stopping here"
Eunhyuk: "because I do not want to see you cry"Crystal explained that she was fine and asked Eunhyuk to drive him home.
Crystal: "uncle would be waiting". She said
Eunhyuk: "I've told my uncle if you're not going home tonight"
Crystal surprised with Eunhyuk words, it turns out when they were just out of cafffe eunhyuk Crystals uncle phoned and explained what had happened between Crystal and Yoona. Eunhyuk finally invited Crystal to stay at his house.
Eunhyuk: "go to sleep, tomorrow after you calm down I'll take you home."
Crystal: "then where do you sleep?"
Eunhyuk: "I can sleep  TV room. Ahh if you need a change of clothes just wear my clothes. "
 Skip 
The next morning was about to prepare breakfast crystals down before eunhyuk wake. Crystal walked to the kitchen but she saw Eunhyuk are still asleep and approached him. Crystal was again staring at Eunhyuk's face, kissed her forehead crystal eunhyuk * OMG. "Gomawo oppa" she said quietly. Eunhyuk smiled (* OMO apparently Eunhyuk was up) but she chose to continue her because if he wakes up now, the crystal would have felt ashamed for kissing. "Morning kiss" inner Eunhyuk.

Flower boys in love

Part 4 

This story is fictive, unreal. sorry, if there are similarities names or character.

Cast :

                Eunhyuk, Donghae, Kyuhyun, Minho, Kai, Hyorin, Yoona, Kristal, Victoria, Amber

Genre : romance,

 

The next morning the whole college scene  discuss Eunhyuk and Crystal seen them come together even one car.Donghae: "What they dating?" To see EunhyukMinho: I do not know.Kai: they look harmonious.Kyuhyun: "aishh can not". Kyuhyun shouted surprise his friendsMinho: "yaaaa why can not you?" "What do you like crystal" Minho looks annoyedDonghae: "yaa Kyuhyun" Donghae snappedKyuhyun: "why do you fuss about? I could lose a fuss if you continue. "Kyuhyun turns from cool to play games earlier in the tablet."What?" Yelled Donghae, Minho and kaiKai: "hyung, so from were you talking with your game?"Kyuhyun: "as you can see".Kyuhyun made a statement of his friends were stunned."Aisshhh, this boy when are you going to stop playing games?" Donghae snapped.SkipKristal finished college hours straight back to the house because it had promised to eat with her uncle.Uncle: You're home alone today?Crystal: yeah, anyways I do not have a lot of friends here.Uncle: the man who yesterday to take you home, who is he?Crystal: oh he's Eunhyuk oppa.Uncle: he's your boyfriend?Crystal: the relationship we have as far as the uncle. I have not known him long.Uncle: but why do you blush. Remember one thing Crystal, love comes without knowing the time. it can come anytime, anywhere and to anyone. Anyway Uncle saw Eunhyuk looks like a nice guy, he's too handsome.Crystal finished eating directly come into the room. She thought of all the words of her uncle about Eunhyuk. Drrrr drrrr Hp Crystals vibrate, she had seen no telephone, she phoned her sister who apparently was soon lifted.Crystals: yoebseo, eonnie.Yoona: yaa tomorrow at 1 pm pick me up at the airport. Ok.Direct telephone disconnected. "Aissshhh habit once!!" she muttered. "But what she was talking about?" Crystal thought of the words of her sister phoned earlier. "Aigooo she said new home next week"SkipThe next morning before she met her sister at the airport, she went to college first because there are subjects that she could not miss. The clock is showing 11:30, ending her college professors. Crystal hurriedly went to the car park. " aiissshhh I may be late to at the airport  " chatter.Eunhyuk: Crystal, where are you going? we still have 1-hour lectureCrystal: I know. But I have to go.Crystals directly drove with his car. Eunhyuk surprised at the attitude of Crystal, he was worrying her. "In fact she's willing to go anywhere, the rush" he said. Eunhyuk finally decided to send a message Crystals, Crystal hopes will tell him the reason why she left the classroom. Eunhyuk went back to class.Kai: hyung, where Kristal? Did not you go after him.Eunhyuk: "he's gone".Minho: why do not you take him? Eunhyuk did not answer Minho the question. Eunhyuk continued to see its HP,  he apparently waiting for a reply from Crystal .Elsewhere,  Crystal turns up at the airport, she was looking for the woman she knew.Crystal: "eonni". Crystals waved she hand so her was able to see it.Yoona: ohh I miss you Crystal.Crystal: the basic you, just one week I was here.Yoona: how's uncle? What he misses me?Crystals: of course. He was waiting at home. Let's go nowThey both returned home her uncle. At home was the uncle had prepared a dinner dish to welcome the arrival of Yoona. Uncle tells Crystal that Yoona Yoona moved to campus. Yoona was shocked to hear it but in her heart, she feels happy because she'll have plenty of time with his brother. Well, since the accident that befell Yoona and Crystals 4 years ago, making Yoona and her sister have to be separate residence.

Flower boys in love

Part 3

This story is fictive, unreal. sorry, if there are similarities names or character.

Cast :

                Eunhyuk, Donghae, Kyuhyun, Minho, Kai, Hyorin, Yoona, Kristal, Victoria, Amber

Genre : romance,

Eunhyuk lay down on the bed Crystals. He kept looking at her face. "How can any sleep when you look as pretty as the" Eunhyuk smiled and stepped out of the room. Eunhyuk sat on the couch saw the news on television, but Eunhyuk was asleep.Woke up at 7 pm crystals. He looked around, paying attention to every corner of the room, until at one point he saw Eunhyuk photo posted there. "This man, Eunhyuk?" He muttered. Crystal glanced at his watch, he was surprised to see the 7 o'clock in the evening. "Omo I'm late, I had to go home, but where Eunhyuk?" Chatter. Crystal out of the room he was looking for a figure Eunhyuk, he eventually fell onto the floor and saw Eunhyuk primary asleep on the couch. "Heii, are you sleeping?" Crystal ascertain whether eunhyuk sleeping or just pretending to be asleep. "Ahhh you really sleep". Crystal paused see the whole house, the crystal will be amazed that the house design. "The house was beautiful and very quiet why do you live alone here?", "Where are your parents?" Crystal wondered as he continued staring at Eunhyuk's face.Eunhyuk: "Are you fascinated me? From the earlier you keep looking at me? "Eunhyuk suddenly woke up and it was made crystal surprised.Crystal: "You awake?" Crystal look nervousEunhyuk: "What should I go back to sleep?" She teased in the crystalCrystal: Do not. If you sleep how can I go home? I was too late, uncle certainly menghawatirkanku.Eunhyuk: "Okay. Stay awhile I'll get a maid to make us food. "Eunhyuk took the smartphoneCrystal: "you mind if I were to cook for you?" She said with a little hesitationEunhyuk: are you sure. Then do it.Crystal into the kitchen about to cook, he opened the fridge and saw plenty of food he could make. While waiting for a crystal finish preparing meals, bathing and Eunhyuk chose to leave the crystal in the kitchen.Crystal: you're out of the shower? crystal asked upon seeing Eunhyuk come down from his room.Eunhyuk: hmmm, what can we eat now?Crystals: of course. I've got food on the table.Eunhyuk and crystal walked into the dining room. Eunhyuk saw a lot of food that was served by the crystal.Eunhyuk: You are making this all?Crystal: "hmmm". Nodded embarrassed. "Try, I hope you like my cooking".Eunhyuk ate all the food, but there is one dish that did not touch him at all. Crystal continues memandanggi Eunhyuk was eating.Eunhyuk: stop looking at me and finish your meal? Frankly eunhyukCrystal: "What you do not eat shrimp shrimp?"Eunhyuk: I could die if eating it.Crystal: I'm sorry I do not know if you can not eat shrimp. But why in the fridge there are a lot of shrimp stocks. You do not eat it.Eunhyuk: I bought it for Amber.Eunhyuk and crystal finished eating, they cleared the table and plate together. Eunhyuk took his car keys and drove home the crystal.

Exercise 2

Name : Ria setiani

Class : 3eb04

Npm  : 29210159

 

1.  .  my brother is listening to music.my sister is listening to music.

Answer : both my brother and my sister are listening to music.

 

2.     John can have tea,or John can have coffee.

Answer : John can have either tea or coffee

 

3. .   Andrew doesn't have money.James doesn't have money.
Answer : neither Andrew nor James is does have money.

Exercise 1

name : Ria Setiani
class  : 3eb04
npm   : 29210159

1.      After John eaten dinner, he wrote  several letters and went to bed.                     A                       B               C                               DAnswer : AIt should be eat                 2.      Please give me  a few  coffee and some donuts  if you have any left.      A             B                           C                          D  Answer : B  It should be a cup of 3.      He isn’t driving  to the convention in March, and  neither they are.    A               B                           C                         D  Answer : C  It should be on March

Flower boys in love

This story is fictive, unreal. sorry, if there are similarities names or character.

Cast :

                Eunhyuk, Donghae, Kyuhyun, Minho, Kai, Hyorin, Yoona, Kristal, Victoria, Amber

Genre : romance,

Part 2

Entering the new semester, not much has changed in the classroom. All still the same, as is usually the time to wait for a lecturer to come to listen to music on his iPod Eunhyuk, Donghae sleep, Minho and kai busy wooing a girl, while Kyuhyun playing games on a tablet.

Lecturer: Good morning all?

All: Bu ​​morning.

Lecturer: today there is a transfer student who will enter our classrooms. She moved from LA.

Everyone's too busy to talk about it. Yeah who is he?. Moving from LA, what she can speak Korean. Suddenly there came a sound from outside the door. The move was so graceful sounds, everyone in the class would be more curious figure of the transfer student.

Lecturer: please introduce yourself?

Krystal: Yes, hello all. Nice to meet you. My name is Crystal. I moved from LA.

Woooooowww what happened with Eunhyuk, he was shocked when he saw the girl standing in front of the class. "That girl, that girl yeah right" Eunhyuk voice sounded softly. Eunhyuk suddenly stood up and approached the girl.

Eunhyuk: "it is true that you" Eunhyuk smiled at the girl

Krystal: "I'm sorry, are we ever met?"

Eunhyuk hugging body involuntarily crystal, in his heart he said "you, finally we meet again".

Donghae Cs: hyung, what are you doing?

Krystals: yaahhh, are you crazy!!!!!! Krystal looks annoyed, because the first day he entered college he suddenly gets a hug from a stranger.

Krystal pushed Eunhyuk and it makes all the people laugh.

Skip

Lecture hours completed. Krystal getting ready to leave the classroom.

Eunhyuk: Krystal-ah, I’m sorry?

Krystal: you're a strange man, in the first day I was in college you suddenly hugged me. Do you know what you did last.

Eunhyuk: yes, I know. I'm very happy because we get to meet again.

Krystal still looks confused and do not understand what is being said Eunhyuk. He chose to leave Eunhyuk Cs.

Skip

Eunhyuk hurriedly went to the car park to take the car audi favorite. He's a little disappointed with the indifferent attitude of Krystals. But he is also aware of what he did to that girl is gone too far. Eunhyukpun immediately step on the gas.

Krystals: aisshhh, rain.

Krystal opened the bag you want to take an umbrella but it turns out he did not forget to bring an umbrella. Beep beep the car horn stops sounding right in ddepan crystal stand. The person in the car rolled down the car. Krystal amazement when I discovered the figure of a man in the car was turned Eunhyuk, who this day has made ​​him upset.

Eunhyuk: go. I am among you home.

Krystal does not respond to the offer Eunhyuk.

Eunhyuk: yahhh. I said I'll take you home. Or do you still want to stand there and get soaked.

Krystal Eunhyuk went into the car.

Krystal: Thank you.

Eunhyuk: never mind. Think of this as my apology.

The car feels quiet atmosphere, they both look awkward and confused from where to start the conversation.

Eunhyuk: where is your house?

Eunhyuk: Krystal-ah, I was wondering where your house? If you did not answer how I could take.

Eunhyuk grumble, grumble alone in the car. He did not realize that Krystal asleep with exhaustion. Eunhyuk more upset because the girl does not respond to his words. Eunhyuk turned sideways, he realized the girl apparently fell asleep. Not wanting to disturb the sleeping crystals. Eunhyuk finally bring her to his house.

OMG Eunhyuk bring Krystal to her home. what will happen? wait for the next story : D to be continue 

Flower boys in love

This story is fictive, unreal. sorry, if there are similarities names or character.

Cast :

                Eunhyuk, Donghae, Kyuhyun, Minho, Kai, Hyorin, Yoona, Kristal, Victoria, Amber

#part 1

show time at 2 pm, Eunhyuk and the gang walked into the classroom. campus atmosphere is still the same as always, the girls talk about Eunhyuk noisier and friends, how they are are not really known as a flower boy at the campus. No wonder many girls yearn to be they are lover.

Eunhyuk: heiii want to when they are act stupid.

Kyuhyun: yaaa this Are not cool, hyung?

Donghae: you base this, they are very disturb. # Kyuhyun smacked head.

* skip next morning

at the cafe, "the waiter ...." Eunhyuk raised his hand. "please give me a cup of coffee cappucino."

waitress: please wait a moment.

Eunhyuk played while waiting for orders from the smartphone game, but suddenly Eunhyuk's eyes turned to a girl who sits right beside his table. "waaahhhh very beautiful girl" he muttered.

* skip

The next night, Eunhyuk with his Audi car slid into the club. there Donghae, Kyuhyun, Minho and kai was waiting.

Minho: Eunhyuk hyung is yet to come?

kai: you're the hyung, Eunhyuk hyung's already usually comes late. so just wait a minute again too appear.

with Eunhyuk blush came over his friends.

Donghae: yaaaa ... what's wrong with your face looks happy?

Eunhyuk: I met a very beautiful angel. he said

Kyuhyun: who she is, hyung?

Eunhyuk: I do not know. but I have to see her again.

Minho: It looks like you fall in love with her.

every eyes were fixed on Eunhyuk, they are're wondering is it true Eunhyuk is in love. because during this time among the five of them, was a very hard to Eunhyuk interested with one girl. let alone fall in love.

***girl who was actually to the point of making Eunhyuk intoxicated?

wait for the next story ...... : D to be continue

Exercise 3

Name : Ria Setiani

Class  : 3eb04

Npm   : 29210159

1.       Question : There are twenty students in this class. Ten are listening to the lecturer. ...... are reading the book. ...... are making notes. ..... are talking.

Answer :There are twenty students in this class. Ten are listening to the lecturer. Other are reading the book. Other are making notes. The other are talking.

5.       Question : There are many people in this Mall. Some people are on the third floor. ___ are on the second Floor, shopping. ___ are on the first floor, watching the performance. ___are on the basement.
Answer : There are many people in this Mall. Some people are on the third floor. Other People are on the second Floor, shopping. Other ones are on the first floor, watching the performance. Others are on the basement..

9.       Question : Bill tries to solve the puzzles. He has the puzzles everywhere. There are some are on the chair. There are _______ are on the table. And _______ are on the floor.

Answer : Bill tries to solve the puzzles. He has the puzzles everywhere. There are some are on the chair. There are other ones are on the table. And others are on the floor.

it wrong

Destiny never mistaken
The only state that is not right
God brought us together when that is not right
A place that is not right
People are not appropriate
This story is not even supposed to be there
Stories that have been etched
Leaving only a grievous wound and
If time can come back
I chose to not know you
Choose not to love and love you like this
Because of this love story has made ​​a lot of wounded the heart

memories of fancella

friends, remember when we sit together
filled day full of laughter
we are the one
the memories that would never be forgotten
a story that would never
no end to read
look at us now
there was an empty space
where a lot of memory space about us
when happy, when sad
when we are facing difficult times
Do you remember
when we make a lot of silliness because our behavior
remember it all
made me realize and know
what it meant to you in my life
only one hope this occurred
although we can no longer come face to face
although we can not embrace each other again
though we can not for a moment longer meet
just to say hello
I want you guys keep our memories
and made ​​me, best friends forever

it's me

Is there a time when me
Can reap the Star
Paint the sky with color-warniku
remove the clouded
Making the sky kept smiling
Being in the sun is always shining dawn
Want a sense of being a pigeon
Who are able to flapping wonderful wings
Fly along the white clouds
Be a rose
Who is able to give meaning to a pair of lovers
But I'm just me
Can not be like that
Because this is me
nothing will be able to change it,,,

Ask Your Heart

there are times when I prefer the silence
without a single word spoken
not me ignoring you
I just wanted to make you understand
all sore retained during this
asked the heart,,,???
deepest heart in your soul
taste would not be able to lie
masihkah there I there???!!!
throne of your heart
have meaning in your life

fancella

happily created
when you're there with me
smile beautifully etched
when we went through all together
but now
we are separated by distance and time
 hope semuakan right back
days with you will never be replaced
even now we are in different places
You're always in my heart
tears, laughter and jokes
all we've been through together
I miss you
miss moments we shared
moments where we share jokes and laughter
your tears are my tears
your happiness is my happiness
forever we're still one

tugas 4a

1.        Jelaskan pernyataan berikut:“Masalah penelitian dapat bersumber dari penulisan sendiri, orang lain dan buku referensi”.

A.   Bersumber dari diri sendiri (fenomena gap)

Topik Suatu tulisan biasanya berasal dari pengalaman pribadi seseorang dapat pula menjadi sumber masalah baik yang berhubungan dengan kehidupan pribadinya maupun yang berkaitan dengan kehidupan profesinya. Misalnya :

»        Adanya penyimpangan antara pengalaman dan kenyataan

»        Terdapat penyimpangan antar rencana dan kenyataan

»        Terdapat pengaduan

»        Adanya persaingan

B.      Bersumber pada permasalahan orang lain

Dalam hal ini penulis mengambil topik dari pengalaman pribadi orang lain, misalnya teman dekat, saudara, orang tua bahkan seseorang yang dilihatnya dapat memberi suatu motivasi. Penulisan ini biasanya berasal dari pengalaman pribadi orang lain yang kita dapat melalu perbincangan.

C.      Bersumber pada buku atau penelitian sebelumnya (Research gap)

Dalam melakukan suatu penelitian seseorang biasanya memilih buku-buku yang akan dijadikan sebagai referensi, dalam hal ini kita harus extra hati-hati dalam memilih buku dan mengetahui apakah referensi tersebut mempunyai kemungkinan untuk diteliti/di tulis lebih lanjut . Terutama laporan hasil penelitian yang mencantumkan rekomendasi untuk penelitian lebih lanjut, karena tidak pernah ada penelitian yang tuntas.

»        Adanya perbedaan hasil penelitian (menjelaskan mengapa berbeda?)

»        Adanya konsep hubungan yang belum jelas (menjelaskan alur logika hubungan?)

»        Adanya keterbatasan penelitian sebelumnya (mengembangkan penelitian sebelumnya)

2.       Buatlah 2 topik permasalahan yang menarik anda dan anda rencanakan untuk topic PI/skripsi

·         Sistem Pendukung Keputusan Penentuan Pembiayaan Usaha Mikro dengan Prinsip Syariah

·         Sistem Pendukung Keputusan Persetujuan Pemeriksaan Pajak Rutin

 ref : 

http://sekedarwawasan.blogspot.com/2012/09/kumpulan-contoh-judul-skripsi-lengkap.html