Akuisisi Bank Mandiri dan Bank BTN

Govt calls for postponement
of Mandiri acquisition
of BTN

The government has issued a circular demanding the postponement of Bank Mandiri’s plan to takeover Bank Tabungan Negara (BTN), both being state lenders, because the plan has stirred controversy.

Cabinet Secretary Dipo Alam said controversies over the acquisition plan are not necessary ahead of the July 9 presidential election.

BTN employees recently staged a rally at their office in opposition to the plan, but State-Owned Enterprises Minister Dahlan Iskan was undeterred, saying the acquisition would benefit Mandiri and BTN as well as the whole nation.

In another surprising revelation, Coordinating Economic Minister Hatta Rajasa said recently he had never been informed of the acquisition plan.

On Wednesday, Dipo issued the circular and sent it to Dahlan, Hatta, Finance Minister Chatib Basri as well as Budi Gunadi Sadikin and Maryono, the president directors of Mandiri and BTN, respectively.

“The plan to transfer BTN shares to Mandiri — potentially causing public concern in general and employee concern — is to be postponed until there is comprehensive clarity on the plan,” Dipo told a press conference on Wednesday.

“And we also hope that all employees and those from BTN understand our letter,” he added.

Fearing major layoffs, thousands of BTN employees staged a rally on Sunday in opposition of the acquisition plan. 

They said the takeover would only favor Mandiri, the country’s largest bank by assets. A takeover would also threaten the government subsidized mortgage program, which had always been carried out by BTN for its low- to middle-income customers.

In his letter, Dipo also told related officials to follow the existing guidelines on the mechanism to transfer government shares and to comprehensively assess the plan.

Dipo also sent circulars to all ministers and heads of government offices, telling them not to issue any controversial policies before consulting with the President or the Vice President.

He said controversial policies could create public unrest ahead of the presidential election.

Dipo said the circular was in line with President Susilo Bambang Yudhoyono’s instructions during Cabinet meetings on Jan. 5 and 16.

“I believe it’s already clear that things should be done in line with the existing regulations,” he added.

The circular needed to be issued following controversies in the Mandiri-BTN case.

Dahlan said Mandiri’s acquisition of BTN would help boost BTN’s capacity in providing mortgages — a task BTN could not complete on its own due to its limited loans even compared to those provided by banks whose main products did not include mortgages. 

Dahlan also said that the acquisition would position the bank as one of the top three in ASEAN. 

Bank Mandiri is worth Rp 733.1 trillion and BTN Rp 131.17 trillion.

However, on Tuesday, Minister Hatta said he had yet to receive reports from Dahlan regarding the planned acquisition.

Harry Azhar Azis, deputy head of the House of Representatives Commission XI overseeing finance and also a Golkar Party politician, also said Dahlan should fully understand the regulations on share transfers. 

According to Harry, the transfer of shares at a state-owned company needed to be discussed by a privatization committee consisting of the coordinating economic minister, finance minister and state-owned enterprises minister, led by the President.

In my opinion:

I agree with this controversy, because with this acquisition will bring benefits both parties. and will help increase capacity in providing mortgage BTN, BTN task can not complete their own due to limited loan even compared to that provided by a bank that is not its main products including mortgages.

But with the acquisition of Bank BTN memPHK not employees, so no one will hurt each other. and should the proposed acquisition is not required at the time of the presidential election, because it can make the public unrest, esuai done better banking regulations.

Strategi Toefl Listening dan Simulasi

Strategi Mengerjakan Listening Toefl

TOEFL (Test Of English as a Foreign Language) is a test of English language proficiency (American accent) are required to enroll into college (college) or university in the United States or other countries in the world. This exam is required for applicants whose native language or the speaker is not English. The purpose of the TOEFL is to measure the extent of our ability in mastering the English language, TOEFL is also often used to get a scholarship either inside or outside the country.

            There are many types of TOEFL tests, such as TOEFL ITP TOEFL or international. This kind TOEFL recognized International Standards and are typically used to get an international scholarship. Other types of the TOEFL prediction. TOEFL this type can only be used only in the country (national standard). TOEFL is usually used to get a scholarship or apply for a job in the country. Lately, too many companies that also include TOEFL State as a condition of acceptance of new employees. Someone has deemed dominate English (advance) if the TOEFL score has reached 500 points. It is a standard value of the applied current TOEFL.

            For some people, to reach a value of 500 in the TOEFL test is not easy. That is because they do not know how to do the TOEFL test correctly. In the TOEFL test work we need to do some strategies for TOEFL test scores we can achieve 500 points or more. TOEFL consists of 2 types of computer-based testing and paper-based testing. There are four sections in the test TOEFL test them, namely: Listening Comprehension, Structure And Written Expression, Reading Comprehension and Written Test Of English.

The first session is a session on TOEFL Listening Comprehension test. In general, this session consists of 50 questions or inquiries. We are required to hear some of the conversations that have been recorded previously, and then answer the questions based on the information that has been mentioned by cassette / tape.

There are three sections in Listening Comprehension sessions. These parts are:

• PART A - Consists of 30 short conversations, each conversation was followed by a question. You are required to select the best answer for each question mentioned by the speaker.

• PART B - Consists of two long conversations, each followed by several questions. So, in a conversation contains information to answer a few (2 or 3) questions.

• PART C - Consists of three conversations, each conversation followed by some questions.

For most people, Listening Comprehension is the hardest part when TOEFL tests. This time I will try to summarize what strategies should be done in order to answer the questions in the Listening Comprehension well.

There are several common strategies for the Listening Comprehension, including:

1. Understand the forms of the command (direction) in each section (part) well before D-day exam.

2. Read the options on each question as much as possible when the narrator is reading direction and example problems (example).

3. Listen with full concentration and focus your attention on the conversation you are listening.

4. Maximize your listening skills on the first questions in each part.

Part A: Short Conversations, a strategy that should be done is:

1. Focus your hearing on the second.

2. Do not panic if you can not understand word for word in a complete conversation. You only need to capture an idea or content of the conversation.

3. If you absolutely can not understand what the speaker was talking about both, choose the best answer is different from what you hear.

4. Understand the functional forms of expression (agreement (consent), uncertainty (uncertainty), suggestion (suggestion), surprise (shock)), idiomatic, expression, and situations when the conversation is done.

Part B: Longer Conversation, a strategy that should be done is:

1. When the narrator reads part B direction you should read the answer choices at a glance and then record it and expecting the theme of what will be a conversation.

2. When listening to the conversation, you have to know what theme / topic.

3. Beware of each question.

4. Pay attention to the conditions and situations that occurred during the conversation, namely regarding the place and time of the conversation, what and who is concerned.

Part C: Talks, a strategy that should be done is:

1. If you have time, take a look at the answer choices listed in a booklet and find the key word.

2. Be aware of the conversation in the first sentence because it usually will be the topic for the next sentences.

3. Focus your hearing on matters relating to the 5-W questions (what, who, when, where, why) and How.

4. Draw conclusions the situation that occurs when the conversation is done.

           

            Simulasi soal Toefl Listening

Section 1         : LISTENING COMPREHENSION

Time                : 30 minutes

Part A

DIRECTION

            For each problem in part A, you will hear a short statement. The statement will be spoken just one time. They will not be written out for you, and you must listen carefully in order to understand what the speaker says.

            Whwn you hear a statement, read the four sentences in your test bok and decide which one is closest in meaning to statement you have heard. Then, on your answer sheet, find the number of  the problem and mark your answer.

Click On This Icon :

1.      (A). Sally went to the wrong class

(B). Sally was late for class because she got lost

(C). Sally missed the class

(D). Sally had some trouble finding the class, but she arrived n time.

Section 2         : GRAMMAR

1.      From 1949 onward, the artist Georgia O’Keeffe made New Mexico …..

a.       Her permanent residence was

b.      Where her permanent residence

c.       Permanent residence for her

d.      Her permanent residence

Section 3         : READING

            Blood pressure measurement has two components : systolic and diastolic. Systolic pressure is taken when the heart is contracting to pump blood; diastolic pressure is taken when the heart is resting between beats. In the usual bloos pressure reading, the systolic measurement is given first and is the higher of the two. Normal blood pressure is systolic messurement of 120-140, and when the systolic pressure is 160 or higher, ten hypertension exsist. Systolic pressure between 140 and 160 indicates borderline hypertension.

1.      Which of the following is NOT true about systolic blood pressure?

a.       It is taken during the contracting of the heart

b.      It is usually given first in blood pressure reading

c.       A normal systolic measurement is 120-140

d.      Hypertension exsist when the systolic pressure is below 140

pengertian audit catatan kaki

Tugas Softskill Bahasa Indonesia

Pengertian Auditing

Catatan Kaki

Nama               : Hana Uty Sulastry

Kelas               : 3EB25

NPM               : 23211176

Dosen              : Danang Wijayanto

Fakultas Ekonomi-Universitas Gunadarma

PENGERTIAN AUDITING

i.            Auditing adalah proses pengumpulan dan pengevaluasian bahan bukti, tentang informasi yang dapat diukur mengenai suatu entitas ekonomi yang dilakukan seseorang yang kompeten dan independen untuk dapat menentukan dan melaporkan kesesuaian informasi dimaksud dengan kriteria-kriteria yang telah ditetapkan.

ii.            Auditing menurut ASOBAC ( A Statement of Basic Auditing Conceps) adalah proses sistematis untuk memperoleh dan mengevaluasi bukti-bukti secara obyektif mengenai pernyataan tentang kejadian dan tindakan ekonomi untuk menentukan tingkat kesesuaian antara pernyataan tersebut dengan kriteria ditetapkan dan untuk menyampaikan hasilnya kepada pemakai yang berkepentingan. Tugas utama auditor adalah menilai kewajaran laporan keuangan klien.

iii.            Auditing adalah suatu proses yang sistematis untuk memperoleh dan mengevaluasi bukti secara obyektif mengenai pernyataan tentang kegiatan dan kejadian ekonomi dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan – pernyataan tersebut dengan kriteria yang telah ditetapkan serta menyampaikan hasilnya kepada pemakai yang berkepentingan.

iv.            Auditing adalah suatu proses sistematis untuk secara obyektif mendapakan dan mengevaluasi bukti mengenai asersi tentang kegiatan-kegiatan dan kejadian-kejadian ekonomi untuk meyakinkan tingkat keterkaitan antara asersi tersebut dan kriteria yang telah ditetapkan dan mengkomunikasikan hasilnya kepada pihak-pihak yang berkepentingan.

CATATAN KAKI

·               Entitas adalah sesuatu yang memiliki keberadaan yang unik dan berbeda, walaupun tidak harus dalam bentuk fisik, abstraksi misalnya biasa dianggap juga sebagai suatu entitas. Dalam pengembangan system entitas digunakan sebagai model yang menggambarkan komunikasi dan pemrosesan internal seperti misalnya membedakan dokumen dengan pemrosesan pesenan.

·               Kompeten adalah keterampilan yang diperlukan seseorang yang ditunjukan oleh kemampuannya untuk dengan konsisten memberikan tingkat kinerja yang memadai atau tinggi dalam suatu fungsi pekerjaan spesifik.

·               Independen adalah bebas, merdeka atau berdiri sendiri.

·               Sistematis adalah segala usaha untuk menguraikan dan merumuskan sesuatu dalam hubungan yang teratur dan logis sehingga membentuk suatu system yang berarti secara utuh, menyeluruh, terpadu,mampu menjelaskan rangkaian sebab akibat obyeknya.

·               Obyektif adalah berita harus dikemukakan secara factual, berpatokan pada informasi yang sah tentang apa yang benar-benar terjadi, bukannya berpatokan pada orang yang memberitakannya ataupun penonton.

·               Asersi adalah pernyataan manajemen yang terkandung didalam komponen laporan keuangan, pernyataan tersebut dapat bersifat implisit atau ekplisit serta dapat diklasifikasikan berdasarkan penggolongan besar.

DAFTAR PUSTAKA

i.            Arens. Auditing. (2006:15)

ii.            Halim abdul. Pemeriksaan Akuntansi 1. Depok. Universitas Gunadarma. (2008).

iii.            William F. Messier dan Margareth Both. Auditng dan Assurance. (2003).

iv.            Edition, Prentice Hall, Englewood Clifts, New Jersey.