tag:blogger.com,1999:blog-57442058404053182952024-02-06T20:54:33.634-08:00berbagi itu indahRahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.comBlogger74125tag:blogger.com,1999:blog-5744205840405318295.post-72145140547826071372014-07-02T09:06:00.000-07:002014-07-02T09:06:04.192-07:00TUGAS 4 AKUNTANSI INTERNASIONAL<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penerapan Standar Pelaporan Keuangan Internasional (IFRS)
bisa memaksimalkan pemanfaatan potensi ekonomi dalam negeri dan membantu<span class="apple-converted-space"> </span></span>mempertahankan
pertumbuhan ekonomi. saat ini sudah lebih dari 100 negara telah mengadopsi IFRS
termasuk sebagian besar negara-negara anggota G20.<span class="apple-converted-space"> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span class="apple-converted-space"><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b></span><!--[endif]--><b><span style="background: white; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Daftar negara yang telah menerapkan IFRS <span class="apple-converted-space"><o:p></o:p></span></span></b></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">No<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Nama Negara<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">1.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Afrika Selatan<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">2.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Amerika
Serikat<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">3.<o:p></o:p></span></b></span></div>
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<td style="border-left: none; border: solid #C0504D 1.0pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Australia<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">4.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Argentina<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">5.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Arab Saudi<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">6.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Brasil<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">7.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Britania Raya<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">8.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">RRC<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">9.<o:p></o:p></span></b></span></div>
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<td style="border-left: none; border: solid #C0504D 1.0pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">India<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">10.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Indonesia<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">11.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Inggris<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">12.<o:p></o:p></span></b></span></div>
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<td style="border-right: solid #C0504D 1.0pt; border: none; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Italia<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">13.<o:p></o:p></span></b></span></div>
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Jepang<o:p></o:p></span></span></div>
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">14.<o:p></o:p></span></b></span></div>
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<td style="border-right: solid #C0504D 1.0pt; border: none; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">German<o:p></o:p></span></span></div>
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<td style="border-right: none; border: solid #C0504D 1.0pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: .45in;" valign="top" width="43">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">15.<o:p></o:p></span></b></span></div>
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<td style="border-left: none; border: solid #C0504D 1.0pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
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<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Kanada<o:p></o:p></span></span></div>
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<td style="border-left: solid #C0504D 1.0pt; border: none; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: .45in;" valign="top" width="43">
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<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">16.<o:p></o:p></span></b></span></div>
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<td style="border-right: solid #C0504D 1.0pt; border: none; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Korea Selatan<o:p></o:p></span></span></div>
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<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">17.<o:p></o:p></span></b></span></div>
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<td style="border-left: none; border: solid #C0504D 1.0pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Meksiko<o:p></o:p></span></span></div>
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<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">18.<o:p></o:p></span></b></span></div>
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<td style="border-right: solid #C0504D 1.0pt; border: none; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Perancis<o:p></o:p></span></span></div>
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<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">19.<o:p></o:p></span></b></span></div>
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<td style="border-left: none; border: solid #C0504D 1.0pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Rusia<o:p></o:p></span></span></div>
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<td style="border-bottom: solid #C0504D 1.0pt; border-left: solid #C0504D 1.0pt; border-right: none; border-top: none; height: 11.3pt; mso-border-bottom-themecolor: accent2; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: .45in;" valign="top" width="43">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">20.<o:p></o:p></span></b></span></div>
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<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: solid #C0504D 1.0pt; border-top: none; height: 11.3pt; mso-border-bottom-themecolor: accent2; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span class="apple-converted-space"><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt;">Turki<o:p></o:p></span></span></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-family: Arial, sans-serif; font-size: 10.5pt; line-height: 150%;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="background: white; font-family: Arial, sans-serif; font-size: 10.5pt; line-height: 150%;">Sifat adopsi yang telah dilakukan<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Di Amerika, hampir sebagian besar Amerika Latin
dan Kanada menerapkan IFRS. Bahkan seluruh negara di Eropa juga telah menerapkan
sistem IFRS secara penuh. Negara-negara Asia dan Oseania seperti Korea,
Malaysia, Australia, New Zealand dan Hingkong telah mengadopsi penuh sistem
IFRS.</span> Cina tidak menggunakan IFRS tetapi menggunakan standar yang secara
substansial serupa.<strong><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;"><o:p></o:p></span></strong></div>
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</span></span><!--[endif]--><strong><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">AMERIKA SERIKAT</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
Amerika IFRS belum diberlakukan. Perusahaan luar negeri yang terdaftar di pasar
modal dapat menggunakan IFRS tanpa harus melakukan konversi ke standar yang
berlaku di Amerika Serikat. Sistem Hukum yang dianut Amerika Serikat adalah
Hukum Umum.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">AUSTRALIA</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi secara lokal, dan telah dipersyaratkan
penerapannya untuk laporan keuangan konsolidasian. Sistem Hukum yang dianut
Australia adalah Hukum Umum.<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">BELANDA</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi oleh EU (European Union), dan telah
dipersyaratkan penerapannya untuk laporan keuangan konsolidasian. Sistem Hukum
yang dianut Belanda adalah Hukum Kode.<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">INGGRIS</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi oleh EU (European Union), dan telah
dipersyaratkan penerapannya untuk laporan keuangan konsolidasian. Sistem Hukum
yang dianut Inggris adalah Hukum Umum.<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">IRLANDIA</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi oleh EU (European Union), dan telah
dipersyaratkan penerapannya untuk laporan keuangan konsolidasian. Sistem Hukum
yang dianut Irlandia adalah Hukum Umum.<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">JEPANG</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi oleh Financial Service Agency, dan
diperbolehkan diterapkan untuk perusahaan-perusahaan yang memenuhi syarat
tertentu. Sistem Hukum yang dianut Jepang adalah Hukum Kode.<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">JERMAN</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi oleh EU (European Union), dan telah
dipersyaratkan penerapannya untuk laporan keuangan konsolidasian. Sistem Hukum
yang dianut Jerman adalah Hukum Kode.<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">KANADA</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kanada
merupakan Negara bekas jajahan Perancis dan Britania Raya yang menjadi anggota
La Francophonie dan Negara Persemakmuran. Kanada juga merupakan negara industri
dan teknologi maju, berkecukupan dalam pengadaan energi dikarenakan tersedianya
bahan bakar fosil, energi nuklir, dan tenaga hidroelektrik. Kanada juga
termasuk dalam The Group of Twenty (G-20) Finance Ministers and Central Bank
Governors. Sebagai salah satu Negara G 20, Kanada sudah mengadopsi secara penuh
International Financial Reporting Standards (IFRS) pada tahun 2011 dan
meninggalkan US GAAP. Adopsi IFRS di Kanada tidak tanggung-tanggung karena
semua perusahaan publik di Kanada hanya punya pilihan menggunakan IFRS
dalam menyusun laporan keuangannya. IFRS yang berlaku pun langsung bersumber
dari IASB. Namun, Kanada termasuk Negara yang cukup hati-hati dalam mengadopsi
IFRS, hal ini dapat terlihat dari sikap Kanada yang memberikan waktu transisi
lebih panjang untuk beberapa industri tertentu yang dirasa butuh persiapan
lebih panjang. Sebagai Negara yang memiliki ikatan sejarah dengan Inggris,
Kanada juga menganut sistem hukum umum seperti di Inggris dimana memiliki
karakter berorientasi terhadap ‘penyajian wajar’, transparansi dan pengungkapan
penuh dan pemisahaan akuntansi keuangan dan pajak.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">KOREA SELATAN</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Korea
Selatan adalah sebuah Negara di Asia Timur yang memiliki kekuatan ekonomi pasar
yang besar dan menempati urutan kelima belas berdasarkan PDB. Korea Selatan
telah mencapai rekor ekspor impor yang gemilang dengan nilai ekspornya merupakan
terbesar kedelapan di dunia, sementara, nilai impornya terbesar kesebelas.
Selain itu Korea Selatan juga termasuk dalam kelompok The Group of Twenty
(G-20) Finance Ministers and Central Bank Governors. Sebagai anggota dari G20,
Korea Selatan telah mewajibkan semua perusahaan yang dan lembaga keuangan
terdaftar untuk menggunakan IFRS dalam menyusun laporan keuangannya sejak tahun
2011 meskipun sudah terdapat peraturan untuk setiap perusahaan menggunakan IFRS
pada tahun 2009. Penggunaan penuh IFRS dilakukan Korea Selatan termasuk Negara
yang paling banyak mengacu pada IFRS mengingat tidak hanya perusahaan yang go
public, perusahaan privat dan UKM pun banyak yang menggunakan IFRS dalam
penyusunan laporan keuangannya dimana IFRS yang dianut adalah IFRS yang dipublikasikan
langsung oleh IASB. Sistem hukum yang dianut oleh Korea Selatan adalah hukum
kode (Eropa Continental).<o:p></o:p></span></div>
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">MEKSIKO</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Meksiko
adalah sebuah negara yang terletak di Amerika Utara yang terkenal kaya dengan
minyak bumi dan pernah menjadi negara terbesar ke-10 penghasil minyak bumi di
dunia. Meksiko juga merupakan pengekspor perak yang terpenting di dunia.
Meksiko termasuk Negara yang berpengaruh di dunia dan banyak mengadakan
transaksi ekspor impor dengan banyak Negara di dunia. Oleh karena itu demi kelancaran
transaksinya, Meksiko mengadopsi IFRS sebagai standar akuntansi bagi
perusahaan-perusahaan yang sudah go public dalam menyusun laporan keuangannya.
CNBV merupakan lembaga otoritas jasa keuangan dan perbankan di Meksiko yang
menetapkan penggunaan IFRS di Negara ini. Periode pengadopsian dimulai secara
sukarela mulai tahun 2008 dan sudah diwajibkan mulai tahun 2012. IFRS yang
diadopsi di Meksiko bersumber langsung dari IASB tanpa adanya
perubahan-perubahan ataupun tambahan. Selain itu, Meksiko menetapkan agar
laporan keuangan perusahaan harus diaudit sesuai dengan standar audit
internasional. Sistem hukum yang dianut oleh Meksiko adalah hukum kode.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 0.5in; outline: 0px; text-align: justify; text-indent: -0.25in;">
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</span></span><!--[endif]--><strong style="font-style: inherit; line-height: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; color: #333333; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">PERANCIS</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; outline: 0px; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFRS
yang berlaku adalah yang diadopsi oleh EU (European Union, penulis), dan telah
dipersyaratkan penerapannya untuk laporan keuangan konsolidasian. Sistem Hukum
yang dianut Perancis adalah Hukum Kode.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber
:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://skalanews.com/berita/detail/139822/Penerapan-IFRS-Dapat-Memaksimalkan-Pendapatan-Ekonomi">http://skalanews.com/berita/detail/139822/Penerapan-IFRS-Dapat-Memaksimalkan-Pendapatan-Ekonomi</a><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://id.wikipedia.org/wiki/G-20_ekonomi_utama">http://id.wikipedia.org/wiki/G-20_ekonomi_utama</a><o:p></o:p></span></div>
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<br /></div>
<br />
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-45367209236631505462014-06-23T22:05:00.002-07:002014-06-23T22:05:59.201-07:00TUGAS KE 3 AKUNTANSI INTERNASIONAL<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Soal :</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
</div>
<ol>
<li style="text-align: justify;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">Sejauhmana
adopsi IFRS telah diterapkan dalam Laporan Keuangan di Indonesia ?</span></li>
<li style="text-align: justify;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">Bagaimana
sifat adopsi yang telah dilakukan, apakah adopsi seluruh atau sebagian</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">(
harmonisasi ) ?</span></li>
<li style="text-align: justify;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">Dan
apa manfaat bagi perusahaan yang mengadopsi khususnya dan bagi perekonomian
Indonesia pada umumnya ?</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -0.25in;">Buatlah
daftar perusahaan-perusahaan yang telah menerapkan IFRS di Indonesia !</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -0.25in;">Sajikan
profile perusahaan-perusahaan yang telah menerapkan IFRS di Indonesia !</span></li>
</ol>
<br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span><b style="line-height: 150%;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawaban :</span></b></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 0px;">
<span style="text-indent: -0.25in;"><span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><b> 1. </b></span></span><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">Perkembangan adopsi IFRS dalam Laporan Keuangan di Indonesia :</span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 0px;">
</div>
<ul>
<li style="text-align: justify;"><strong style="line-height: 150%; text-indent: -0.25in;"><span style="border: 1pt none windowtext; font-size: 12pt; line-height: 150%; padding: 0in;">Tahun 1973 – 1984:</span></strong><span class="apple-converted-space" style="line-height: 150%; text-indent: -0.25in;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">Ikatan
Akuntansi Indonesia (IAI) membentuk komite untuk menetapkan standar-standar
akuntansi, yang kemudian dikenal dengan Prinsip-Prinsip Akuntansi Indonesia
(PAI).</span></li>
<li style="text-align: justify;"><span style="font-family: Symbol; font-size: 12pt; line-height: 150%; text-indent: -0.25in;"><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><strong style="line-height: 150%; text-indent: -0.25in;"><span style="border: 1pt none windowtext; font-size: 12pt; line-height: 150%; padding: 0in;">Tahun 1984 – 1994:</span></strong><span class="apple-converted-space" style="line-height: 150%; text-indent: -0.25in;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">komite
PAI melakukan revisi mendasar PAI 1973 dan kemudian menerbitkan Prinsip
Akuntansi Indonesia PAI 1994. Menjelang akhir tahun 1994 Komite Standar
Akuntansi memulai suatu revisi besar atas prinsip – prinsip akuntansi Indonesia
dengan mengumumkan pernyataan – pernyataan standar akutansi tambahan dan
menerbitkan interpretasi atas standar tersebut. Revisi ini menghasilkan 35
peryataan standar akuntansi keuangan, yang sebagian besar adalah hasil
harmonisasi dengan IAS yang dikeluarkan oleh IASB.</span></li>
<li style="text-align: justify;"><strong style="line-height: 150%; text-indent: -0.25in;"><span style="border: 1pt none windowtext; font-size: 12pt; line-height: 150%; padding: 0in;">Tahun 1994 – 2004:</span></strong><span class="apple-converted-space" style="line-height: 150%; text-indent: -0.25in;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">perubahan
patokan standar keuangan dari US GAAP ke IFRS. Hal ini telah menjadi kebijakan
Komite Standar Akuntansi Keuangan untuk menggunakan<span class="apple-converted-space"> </span><em><span style="border: 1pt none windowtext; padding: 0in;">International Accounting Standards</span></em><span class="apple-converted-space"> </span>sebagai
dasar membangun standar keuangan Indonesia. Pada tahun 1995, IAI melakukan
revisi besar untuk menerapkan standar – standar akuntansi baru, IAS mendominasi
isi dari standar ini selain US GAAP dan dibuat sendiri.</span></li>
<li style="text-align: justify;"><strong style="line-height: 150%; text-indent: -0.25in;"><span style="border: 1pt none windowtext; font-size: 12pt; line-height: 150%; padding: 0in;">Tahun 2006 – 2008:</span></strong><span class="apple-converted-space" style="line-height: 150%; text-indent: -0.25in;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -0.25in;">dilakukan
konvergensi IFRS tahap 1. Sejak tahun 1995 sampai dengan tahun 2010, Standar
Akuntansi Keuangan (SAK) terus direvisi secara berkesinambungan, proses revisi
ini dilakukan sebanyak enam kali, yakni 1 Oktober 1995, 1 Juni 1999, 1 April
2002, 1 Oktober 2004, 1 Juni 2006, 1 September 2007 dan 1 Juli 2009. Sampai
dengan 2008 jumlah IFRS yang diadopsi baru 10 standar.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify;"> </span></li>
</ul>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 31.5pt; text-align: justify; text-indent: -13.5pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
</span></b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar akuntansi di Indonesia yang berlaku saat ini mengacu
pada US GAAP </span><em style="text-align: start;"><span style="border: 1pt none windowtext; padding: 0in;">(United
Stated Generally Accepted Accounting Standard)</span></em><span style="text-align: start;">, namun pada beberapa pasal sudah mengadopsi IFRS
yang sifatnya <b>harmonisasi</b>. Adopsi
yang dilakukan Indonesia saat ini sifatnya belum menyeluruh, baru sebagian
(harmonisasi). Di karena adanya hambatan antara nasionalisme dan budaya
tiap-tiap negara, perbedaan system pemerintahan pada tiap-tiap negara,
perbedaan kepentingan antara perusahaan multinasional dengan perusahaan
nasional yang sangat mempengaruhi proses harmonisasi antar negara, serta
tingginya biaya untuk merubah prinsip akuntansi.</span><o:p></o:p></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 31.5pt; text-align: justify; text-indent: -13.5pt;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b>3.</b><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"><b> </b>
</span></span><!--[endif]--><span style="background: white; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Mengadopsi
IFRS berarti laporan keuangan berbicara dengan bahasa akuntansi yang sama, hal
ini akan memudahkan perusahaan multinasional dalam berkomunikasi dengan cabang
cabang perusahaannya yang berada dalam negara yang berbeda, meningkatkan
kualitas pelaporan manajemen dan pengambilan keputusan. Dengan mengadopsi IFRS
juga berarti meningkatkan kepastian dan konsistensi dalam interpretasi
akuntansi, sehingga memudahkan proses akuisisi dan divestasi. Dengan mengadopsi
IFRS kinerja perusahaan dapat diperbandingkan dengan pesaing lainnya secara
global, apalagi dengan semakin meningkatnya persaingan global saat ini. Dipastikan
akan menjadi suatu kelemahan bagi suatu perusahaan jika tidak dapat
diperbandingkan secara global, yang berarti kurang mampu dalam menarik modal
dan menghasilkan keuntungan di masa depan.</span><o:p></o:p></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 31.5pt; text-align: justify; text-indent: -13.5pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
Perusahaan Indonesia yang telah
menerapkan IFRS<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT Telekomunikasi Indonesia, Tbk.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jasa Marga Tbk.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT Astra International Tbk.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT Aneka Tambang Tbk.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<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: 10.5pt; line-height: 150%;"> </span><span style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT Garuda Indonesia Tbk (Persero)</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 0.75in; text-indent: -0.25in;">
<span style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><b>5</b>.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Profil
perusahaan Indonesia yang telah menerapkan IFRS<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
Telekomunikasi Indonesia, Tbk.<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 45.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merupakan
perusahaan informasi<span class="apple-converted-space"><span style="color: #252525;"> </span></span>dan
komunikasi<span class="apple-converted-space"><span style="color: #252525;"> </span></span>serta
penyedia jasa dan jaringan telekomunikasi<span class="apple-converted-space"><span style="color: #252525;"> </span></span>secara lengkap di Indonesia<span class="apple-converted-space"><span style="color: #252525;"> </span></span>.
Telkom mengklaim sebagai perusahaan telekomunikasi terbesar di Indonesia,
dengan jumlah pelanggan telepon tetap sebanyak 15 juta dan pelanggan telepon
seluler sebanyak 104 juta.Telkom merupakan salah satu<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Badan
Usaha Milik Negara yang sahamnya saat ini dimiliki oleh<span class="apple-converted-space"><span style="color: #252525;"> </span></span>pemerintah
Indonesia<span class="apple-converted-space"><span style="color: #252525;"> </span></span>(52,47%),
dan 47,53% dimiliki oleh Publik, Bank of New York, dan Investor dalam Negeri.
Telkom juga menjadi pemegang saham mayoritas di 13 anak perusahaan, termasuk PT
Telekomunikasi Selula ( Telkomsel ).<o:p></o:p></span></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 381px;">
<tbody>
<tr style="height: 13.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #4BACC6; border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: none; border-top: solid #4BACC6 1.0pt; height: 13.25pt; mso-background-themecolor: accent5; mso-border-left-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Nama</span><o:p></o:p></b></div>
</td>
<td style="background: #4BACC6; border-top: solid #4BACC6 1.0pt; border: none; height: 13.25pt; mso-background-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></b></div>
</td>
<td style="background: #4BACC6; border-bottom: none; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: solid #4BACC6 1.0pt; height: 13.25pt; mso-background-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt; width: 219.4pt;" valign="top" width="293"><span id="dnn_ctr516_MainView_lblValueName">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Telekomunikasi
Indonesia (Persero) Tbk</span><o:p></o:p></b></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 0;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSecurityCode">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Kode</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSecurityCode">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">TLKM</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 1;">
<td style="border-left: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblOfficeAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Alamat Kantor</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 12.85pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueOfficeAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">GKP TELKOM Jl. Japati No. 1 Bandung 40133</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 13.25pt; mso-yfti-irow: 2;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 13.25pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMailAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Alamat Email</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 13.25pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 13.25pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueMailAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">agus.murdiyatno@telkom.co.id</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 3;">
<td style="border-left: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblPhone">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">No. Telepon</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 12.85pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValuePhone">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">(022) 452 1108; 452 7252</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 4;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblFax">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Faks</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueFax">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">(022) 720 3247</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 13.25pt; mso-yfti-irow: 5;">
<td style="border-left: solid #4BACC6 1.0pt; border: none; height: 13.25pt; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPWP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPWP</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 13.25pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4BACC6 1.0pt; border: none; height: 13.25pt; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueNPWP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">01.000.013.1-051.000</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 6;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPKP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPKP</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueNPKP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 7;">
<td style="border-left: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblWebsite">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Situs</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 12.85pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;"><a href="http://www.telkom.co.id/" id="dnn_ctr516_MainView_lblValueWebsite" target="_blank"><span style="color: #003366;">www.telkom.co.id</span></a><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.25pt; mso-yfti-irow: 8;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 13.25pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblListingDate">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Tanggal IPO</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 13.25pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 13.25pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueListingDate">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 9;">
<td style="border-left: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblBoard">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Papan</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 12.85pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4BACC6 1.0pt; border: none; height: 12.85pt; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueBoard">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Utama</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 12.85pt; mso-yfti-irow: 10;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMainBusiness">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Bidang Usaha
Utama</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 12.85pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueMainBussiness">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Penyelenggara
Jaringan dan Jasa Telekom</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 4.4pt; mso-yfti-irow: 11;">
<td style="border-left: solid #4BACC6 1.0pt; border: none; height: 4.4pt; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sektor</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 4.4pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4BACC6 1.0pt; border: none; height: 4.4pt; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">INFRASTRUCTURE, UTILITIES AND TRANSPORTATION</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 4.4pt; mso-yfti-irow: 12;">
<td style="border-right: none; border: solid #4BACC6 1.0pt; height: 4.4pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSubSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sub Sektor</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.4pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4BACC6 1.0pt; height: 4.4pt; mso-border-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSubSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">TELECOMMUNICATION</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 47.6pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: solid #4BACC6 1.0pt; border-right: none; border-top: none; height: 47.6pt; mso-border-bottom-themecolor: accent5; mso-border-left-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblStockAdminBerrau">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Biro
Administrasi Efek</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 47.6pt; mso-border-bottom-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; height: 47.6pt; mso-border-bottom-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueStockAdminBerrau">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">PT Datindo Entrycom</span></div>
</span></td></tr>
</tbody></table>
</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="color: #006699; font-size: 9.0pt;"><i>Sumber </i>: <a href="http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/TLKM/language/id-ID/Default.aspx">http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/TLKM/language/id-ID/Default.aspx</a><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jasa
Marga Tbk.<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Badan
Usaha Milik Negara yang bergerak di bidang penyelenggara jasa jalan tol<span class="apple-converted-space"><span style="color: #252525;">. </span></span>Perusahaan
ini dibentuk pada tahun 1978<span class="apple-converted-space"><span style="color: #252525;"> </span></span>setelah jalan tol pertama, yang
menghubungkan<span class="apple-converted-space"><span style="color: #252525;"> Jakarta-Bogor</span></span>
selesai dibangun.Sebagai perusahaan jalan tol pertama di Indonesia, dengan
pengalaman lebih dari 32 tahun dalam membangun dan mengoperasikan jalan tol,
saat ini Jasa Marga adalah pimpinan dalam industrinya dengan mengelola lebih
dari 531 km jalan tol atau 76% dari total jalan tol di Indonesia.Sebagai
perusahaan infrastruktur penyedia jalan tol keberadaan Jasa Marga sangat
dibutuhkan oleh masyarakat luas. Pertumbuhan penjualan kendaraan yang tinggi
serta kebijakan otoritas pengatur jalan tol yang semakin kondusif akan membuat
posisi Jasa Marga semakin kuat dalam industri jalan tol di Indonesia.<o:p></o:p></span></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent4" style="border-collapse: collapse; border: none; mso-border-alt: solid #8064A2 1.0pt; mso-border-themecolor: accent4; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 369px;">
<tbody>
<tr style="height: 8.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #8064A2; border-bottom: none; border-left: solid #8064A2 1.0pt; border-right: none; border-top: solid #8064A2 1.0pt; height: 8.85pt; mso-background-themecolor: accent4; mso-border-left-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Nama</span><o:p></o:p></b></div>
</td>
<td style="background: #8064A2; border-top: solid #8064A2 1.0pt; border: none; height: 8.85pt; mso-background-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></b></div>
</td>
<td style="background: #8064A2; border-bottom: none; border-left: none; border-right: solid #8064A2 1.0pt; border-top: solid #8064A2 1.0pt; height: 8.85pt; mso-background-themecolor: accent4; mso-border-right-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueName">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Jasa Marga Tbk</span><o:p></o:p></b></div>
</span></td>
</tr>
<tr style="height: 8.85pt; mso-yfti-irow: 0;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 8.85pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSecurityCode">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Kode</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 8.85pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 8.85pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueSecurityCode">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">JSMR</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 13.9pt; mso-yfti-irow: 1;">
<td style="border-left: solid #8064A2 1.0pt; border: none; height: 13.9pt; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblOfficeAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Alamat Kantor</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 13.9pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #8064A2 1.0pt; border: none; height: 13.9pt; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueOfficeAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Plaza Tol Taman Mini Indonesia Indah
Jakarta 13550</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 13.55pt; mso-yfti-irow: 2;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 13.55pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMailAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Alamat Email</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 13.55pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 13.55pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueMailAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">jasmar@jasamarga.com</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 13.55pt; mso-yfti-irow: 3;">
<td style="border-left: solid #8064A2 1.0pt; border: none; height: 13.55pt; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblPhone">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">No. Telepon</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 13.55pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #8064A2 1.0pt; border: none; height: 13.55pt; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValuePhone">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">021 - 8413630 021 - 8413526</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.15pt; mso-yfti-irow: 4;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 9.15pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblFax">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Faks</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 9.15pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 9.15pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueFax">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">021 - 8413540</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.85pt; mso-yfti-irow: 5;">
<td style="border-left: solid #8064A2 1.0pt; border: none; height: 8.85pt; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPWP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPWP</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 8.85pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #8064A2 1.0pt; border: none; height: 8.85pt; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueNPWP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">01.001.675.6-051.000</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.85pt; mso-yfti-irow: 6;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 8.85pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPKP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPKP</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 8.85pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 8.85pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueNPKP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.15pt; mso-yfti-irow: 7;">
<td style="border-left: solid #8064A2 1.0pt; border: none; height: 9.15pt; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblWebsite">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Situs</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.15pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #8064A2 1.0pt; border: none; height: 9.15pt; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;"><a href="http://www.jasmarga.com/" id="dnn_ctr516_MainView_lblValueWebsite" target="_blank"><span style="color: #003366;">www.jasmarga.com</span></a><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.55pt; mso-yfti-irow: 8;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 13.55pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblListingDate">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Tanggal IPO</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 13.55pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 13.55pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueListingDate">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.85pt; mso-yfti-irow: 9;">
<td style="border-left: solid #8064A2 1.0pt; border: none; height: 8.85pt; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblBoard">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Papan</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 8.85pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #8064A2 1.0pt; border: none; height: 8.85pt; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueBoard">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Utama</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.45pt; mso-yfti-irow: 10;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 9.45pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMainBusiness">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Bidang Usaha
Utama</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 9.45pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 9.45pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueMainBussiness">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Jasa
Transportasi</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 3.0pt; mso-yfti-irow: 11;">
<td style="border-left: solid #8064A2 1.0pt; border: none; height: 3.0pt; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sektor</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #8064A2 1.0pt; border: none; height: 3.0pt; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">INFRASTRUCTURE, UTILITIES AND TRANSPORTATION</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 3.0pt; mso-yfti-irow: 12;">
<td style="border-right: none; border: solid #8064A2 1.0pt; height: 3.0pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSubSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sub Sektor</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: none; border-top: solid #8064A2 1.0pt; height: 3.0pt; mso-border-bottom-themecolor: accent4; mso-border-top-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #8064A2 1.0pt; height: 3.0pt; mso-border-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueSubSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">TOLL ROAD,
AIRPORT, HARBOR AND ALLIED PRODUCTS</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 3.0pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid #8064A2 1.0pt; border-left: solid #8064A2 1.0pt; border-right: none; border-top: none; height: 3.0pt; mso-border-bottom-themecolor: accent4; mso-border-left-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblStockAdminBerrau">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Biro
Administrasi Efek</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #8064A2 1.0pt; border: none; height: 3.0pt; mso-border-bottom-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #8064A2 1.0pt; border-left: none; border-right: solid #8064A2 1.0pt; border-top: none; height: 3.0pt; mso-border-bottom-themecolor: accent4; mso-border-right-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 201.35pt;" valign="top" width="268"><span id="dnn_ctr516_MainView_lblValueStockAdminBerrau">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">PT Raya Saham Registra</span><o:p></o:p></div>
</span></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: white; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><i style="font-family: 'Times New Roman', serif; font-size: 10pt; line-height: 150%; text-align: justify;">Sumber</i><span style="font-family: 'Times New Roman', serif; font-size: 10pt; line-height: 150%; text-align: justify;">: </span><a href="http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/JSMR/language/id-ID/Default.aspx" style="font-family: 'Times New Roman', serif; font-size: 10pt; line-height: 150%; text-align: justify;">http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/JSMR/language/id-ID/Default.aspx</a></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
Astra International Tbk.<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; text-align: justify;">
<span style="color: #252525; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merupakan<span class="apple-converted-space"> </span>perusahaan
multinasional yang memproduksi otomotif
yang bermarkas di Jakarta, Indonesia. Perusahaan ini didirikan pada tahun 1957
dengan nama PT Astra International Incorporated. Pada tahun 1990, perseroan
mengubah namanya menjadi PT Astra International Tbk. Saat ini mayoritas
kepemilikan sahamnya dimiliki oleh Jardine Cycle & Carriage's sebesar
50,1%. Perseroan berdomisili di Jakarta, Indonesia, dengan kantor pusat di JI.
Gaya Motor Raya No. 8, Sunter II, Jakarta. Ruang lingkup kegiatan Perseroan
seperti yang tertuang dalam anggaran dasarnya adalah perdagangan umum,
perindustrian, jasa pertambangan, pengangkutan, pertanian, pembangunan dan jasa
konsultasi. Ruang lingkup kegiatan utama entitas anak meliputi perakitan dan
penyaluran mobil, sepeda motor dengan suku cadangnya, penjualan dan penyewaan
alat berat, pertambangan dan jasa terkait, pengembangan perkebunan, jasa
keuangan, infrastruktur dan teknologi informasi.</span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent2" style="border-collapse: collapse; border: none; mso-border-alt: solid #C0504D 1.0pt; mso-border-themecolor: accent2; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 465px;">
<tbody>
<tr style="height: 9.7pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #C0504D; border-bottom: none; border-left: solid #C0504D 1.0pt; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-background-themecolor: accent2; mso-border-left-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Nama</span><o:p></o:p></b></div>
</td>
<td style="background: #C0504D; border-top: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-background-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></b></div>
</td>
<td style="background: #C0504D; border-bottom: none; border-left: none; border-right: solid #C0504D 1.0pt; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-background-themecolor: accent2; mso-border-right-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueName">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Astra
International Tbk</span><o:p></o:p></b></div>
</span></td>
</tr>
<tr style="height: 9.4pt; mso-yfti-irow: 0;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.4pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSecurityCode">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Kode</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.4pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.4pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueSecurityCode">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">ASII</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 1;">
<td style="border-left: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblOfficeAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Alamat Kantor</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.7pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueOfficeAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Jl. Gaya Motor Raya No. 8, Sunter II,
Jakarta</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 2;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMailAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Alamat Email</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueMailAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">aminuddin@ai.astra.co.id</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.4pt; mso-yfti-irow: 3;">
<td style="border-left: solid #C0504D 1.0pt; border: none; height: 9.4pt; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblPhone">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">No. Telepon</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.4pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #C0504D 1.0pt; border: none; height: 9.4pt; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValuePhone">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">(021) 652-2555</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 4;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblFax">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Faks</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueFax">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">(021) 6530-4957</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 5;">
<td style="border-left: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPWP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPWP</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.7pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueNPWP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">01.302.584.6-091.000</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.4pt; mso-yfti-irow: 6;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.4pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPKP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPKP</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.4pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.4pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueNPKP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 7;">
<td style="border-left: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblWebsite">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Situs</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.7pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;"><a href="http://www.astra.co.id/" id="dnn_ctr516_MainView_lblValueWebsite" target="_blank"><span style="color: #003366;">www.astra.co.id</span></a><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 8;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblListingDate">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Tanggal IPO</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueListingDate">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.4pt; mso-yfti-irow: 9;">
<td style="border-left: solid #C0504D 1.0pt; border: none; height: 9.4pt; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblBoard">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Papan</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.4pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #C0504D 1.0pt; border: none; height: 9.4pt; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueBoard">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Utama</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 10;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMainBusiness">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Bidang Usaha
Utama</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueMainBussiness">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Perdagangan
Umum</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.4pt; mso-yfti-irow: 11;">
<td style="border-left: solid #C0504D 1.0pt; border: none; height: 9.4pt; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sektor</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 9.4pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #C0504D 1.0pt; border: none; height: 9.4pt; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">MISCELLANEOUS INDUSTRY</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 12;">
<td style="border-right: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSubSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sub Sektor</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: none; border-top: solid #C0504D 1.0pt; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-top-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #C0504D 1.0pt; height: 9.7pt; mso-border-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueSubSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">AUTOMOTIVE AND
COMPONENTS</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 9.7pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid #C0504D 1.0pt; border-left: solid #C0504D 1.0pt; border-right: none; border-top: none; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-left-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblStockAdminBerrau">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Biro
Administrasi Efek</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #C0504D 1.0pt; border: none; height: 9.7pt; mso-border-bottom-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #C0504D 1.0pt; border-left: none; border-right: solid #C0504D 1.0pt; border-top: none; height: 9.7pt; mso-border-bottom-themecolor: accent2; mso-border-right-themecolor: accent2; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341"><span id="dnn_ctr516_MainView_lblValueStockAdminBerrau">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">PT Raya Saham Registra</span><o:p></o:p></div>
</span></td>
</tr>
</tbody></table>
</div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="color: #006699; font-size: 9.0pt;"> </span><i style="font-family: 'Times New Roman', serif; font-size: 10pt;">Sumber:</i><a href="http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/ASII/language/id-ID/Default.aspx" style="font-family: 'Times New Roman', serif; font-size: 10pt;">http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/ASII/language/id-ID/Default.aspx</a></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
Aneka Tambang Tbk</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 49.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merupakan perusahaan pertambangan yang sebagian
besar sahamnya dimiliki oleh Pemerintah Indonesia<span class="apple-converted-space"><span style="color: #252525;"> </span></span>(65%)
dan masyarakat (35%). PT Antam didirikan pada tanggal<span class="apple-converted-space"><span style="color: #252525;"> </span></span>5
Juli 1968. Kegiatan Antam mencakup eksplorasi, penambangan, pengolahan serta
pemasaran dari sumber daya mineral. Pendapatan PT Antam diperoleh melalui
kegiatan eksplorasi dan penemuan deposit mineral, pengolahan mineral tersebut
secara ekonomis, dan penjualan hasil pengolahan tersebut kepada konsumen jangka
panjang yang loyal di Eropa dan<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Asia.. Kegiatan ini telah dilakukan
semenjak perusahaan berdiri tahun 1968. Komoditas utama Antam adalah bijih<span class="apple-converted-space"><span style="color: #252525;"> </span></span>nikel<span class="apple-converted-space"><span style="color: #252525;"> </span></span>kadar
tinggi atau saprolit, bijih nikel kadar rendah atau limonit, feronikel,<span class="apple-converted-space"><span style="color: #252525;"> </span></span>emas,<span class="apple-converted-space"><span style="color: #252525;"> </span></span>perak<span class="apple-converted-space"><span style="color: #252525;"> </span></span>dan
bauksit. Jasa utama Antam adalah pengolahan dan pemurian logam mulia serta jasa
geologi.<o:p></o:p></span></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 522px;">
<tbody>
<tr style="height: 25.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #F79646; border-bottom: none; border-left: solid #F79646 1.0pt; border-right: none; border-top: solid #F79646 1.0pt; height: 25.5pt; mso-background-themecolor: accent6; mso-border-left-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Name</span><o:p></o:p></b></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; height: 25.5pt; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></b></div>
</td>
<td style="background: #F79646; border-bottom: none; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; height: 25.5pt; mso-background-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt; width: 268.85pt;" valign="top" width="358"><span id="dnn_ctr516_MainView_lblValueName">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Aneka Tambang
(Persero) Tbk</span><o:p></o:p></b></div>
</span></td>
</tr>
<tr style="height: 24.65pt; mso-yfti-irow: 0;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 24.65pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSecurityCode">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Security Code</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 24.65pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 24.65pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSecurityCode">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">ANTM</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 25.5pt; mso-yfti-irow: 1;">
<td style="border-left: solid #F79646 1.0pt; border: none; height: 25.5pt; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblOfficeAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Office Address</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 25.5pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #F79646 1.0pt; border: none; height: 25.5pt; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueOfficeAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Gedung. Aneka Tambang Jl. Letjen TB.
Simatupang No. 1 Jakarta 12530</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 25.5pt; mso-yfti-irow: 2;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 25.5pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMailAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Mail Address</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 25.5pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 25.5pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueMailAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">corsec@antam.com</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 24.65pt; mso-yfti-irow: 3;">
<td style="border-left: solid #F79646 1.0pt; border: none; height: 24.65pt; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblPhone">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Phone</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 24.65pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #F79646 1.0pt; border: none; height: 24.65pt; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValuePhone">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">021-7805119; 021-7891234 ; 021-7812635</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 25.5pt; mso-yfti-irow: 4;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 25.5pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblFax">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Fax</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 25.5pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 25.5pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueFax">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">021-7812822</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 25.5pt; mso-yfti-irow: 5;">
<td style="border-left: solid #F79646 1.0pt; border: none; height: 25.5pt; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPWP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPWP</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 25.5pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #F79646 1.0pt; border: none; height: 25.5pt; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueNPWP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">01.001.663.2-051.000</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 6;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPKP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPKP</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 8.45pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueNPKP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 7;">
<td style="border-left: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblWebsite">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Website</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 8.45pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;"><a href="http://www.antam.com/" id="dnn_ctr516_MainView_lblValueWebsite" target="_blank"><span style="color: #003366;">http://www.antam.com/</span></a><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 8;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblListingDate">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Listing Date</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 8.45pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueListingDate">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 9;">
<td style="border-left: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblBoard">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Board</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 8.45pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueBoard">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Utama</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 10;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMainBusiness">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Main Bussiness</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 8.45pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueMainBussiness">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Metal and
Mineral Mining</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 11;">
<td style="border-left: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sector</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 8.45pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">MINING</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 12;">
<td style="border-right: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSubSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sub Sector</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; height: 8.45pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; height: 8.45pt; mso-border-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSubSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">METAL AND
MINERAL MINING</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 8.45pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid #F79646 1.0pt; border-left: solid #F79646 1.0pt; border-right: none; border-top: none; height: 8.45pt; mso-border-bottom-themecolor: accent6; mso-border-left-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblStockAdminBerrau">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Stock
Administration Berrau</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #F79646 1.0pt; border: none; height: 8.45pt; mso-border-bottom-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; height: 8.45pt; mso-border-bottom-themecolor: accent6; mso-border-right-themecolor: accent6; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueStockAdminBerrau">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">PT Datindo Entrycom</span><o:p></o:p></div>
</span></td>
</tr>
</tbody></table>
</div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;"><i>Sumber</i>
: <a href="http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/ANTM/language/en-US/Default.aspx">http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/ANTM/language/en-US/Default.aspx</a><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT Garuda Indonesia Tbk (Persero) (</span><em style="outline: 0px; text-align: start; zoom: 1;"><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">GIA</span></em><span style="text-align: start;">)</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merupakan
maskapai penerbangan nasional<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Indonesia .Garuda adalah nama burung
tunggangan<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Dewa
Wisnu dalam legenda pewayangan. Pada tahun 2007, maskapai ini bersama dengan maskapai
Indonesia lainnya, dilarang menerbangi rute menuju<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Eropa
karena kejadian yang menimpa<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Garuda Indonesia Penerbangan 2001. Setahun
kemudian, maskapai ini menerima sertifikasi IATA Operational Safety Audit
(IOSA) dari<span class="apple-converted-space"><span style="color: #252525;"> </span></span>IATA,
yang menunjukkan Garuda Indonesia telah memenuhi standar keselamatan
penerbangan Internasional. Pada 1 Juni 2010, Garuda Indonesia melakukan
pembukaan kembali rute<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Amsterdam<span class="apple-converted-space"><span style="color: #252525;"> </span></span>yang di tutup pada tahun 2004 dengan
pesawat<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Airbus
A330-200 dengan kapasitas sebanyak 222 penumpang (36 Kursi Executive Class dan
186 Kursi Economy Class) dengan perhentian di<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Dubai ini membuat Garuda Indonesia,
mulai menunjukkan ketertarikannya dalam menggarap rute ke Eropa secara masif
seperti yang terjadi pada abad 20 yang lalu dan saat itu juga, Garuda
mendapatkan penghargaan dari Skytrax yaitu World's most Improved Airline atas
langkah Garuda yang dipimpin oleh Emirsyah Satar dalam merombak maskapai
nasional tersebut.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 0.75in; text-indent: -0.25in;">
<span style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 0.75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada tanggal 5 Maret 2014, Garuda Indonesia
bergabung dengan aliansi<span class="apple-converted-space"><span style="color: #252525;"> </span></span>SkyTeam sebagai anggota yang ke 20
dan berlangsung di Denpasar. Garuda juga merupakan sponsor<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Liverpool
FC<span class="apple-converted-space"><span style="color: #252525;"> </span></span>dan
telah menandatangani perjanjian kerjasama dengan Liverpool FC Inggris. Pada
tahun 2013 Garuda Indonesia mendapatkan penghargaan "World Best Economy
Class" dan "World Best Economy Seat Class". Garuda Indonesia
berada pada urutan ke 8 sebagai maskapai penerbangan terbaik versi<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Skytrax<span class="apple-converted-space"><span style="color: #252525;"> </span></span>di
bulan Mei akhir, Garuda Indonesia melayani rute ke Amsterdam dengan nonstop
menggunakan<span class="apple-converted-space"><span style="color: #252525;"> </span></span>Boeing
777-300ER yang memiliki kabin terbaru dari semua armada.<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent1" style="border-collapse: collapse; border: none; margin-left: 64.85pt; mso-border-alt: solid #4F81BD 1.0pt; mso-border-themecolor: accent1; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 452px;">
<tbody>
<tr style="height: 16.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #4F81BD; border-bottom: none; border-left: solid #4F81BD 1.0pt; border-right: none; border-top: solid #4F81BD 1.0pt; height: 16.5pt; mso-background-themecolor: accent1; mso-border-left-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Name</span><o:p></o:p></b></div>
</td>
<td style="background: #4F81BD; border-top: solid #4F81BD 1.0pt; border: none; height: 16.5pt; mso-background-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></b></div>
</td>
<td style="background: #4F81BD; border-bottom: none; border-left: none; border-right: solid #4F81BD 1.0pt; border-top: solid #4F81BD 1.0pt; height: 16.5pt; mso-background-themecolor: accent1; mso-border-right-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt; width: 254.85pt;" valign="top" width="340"><span id="dnn_ctr516_MainView_lblValueName">
<div class="MsoNormal" style="mso-yfti-cnfc: 1; text-align: justify;">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Garuda Indonesia (Persero) Tbk</span><o:p></o:p></b></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 0;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSecurityCode">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Security Code</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSecurityCode">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">GIAA</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 24.45pt; mso-yfti-irow: 1;">
<td style="border-left: solid #4F81BD 1.0pt; border: none; height: 24.45pt; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblOfficeAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Office Address</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 24.45pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4F81BD 1.0pt; border: none; height: 24.45pt; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueOfficeAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Jl. Kebon Sirih No. 44, Jakarta 10110</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 16.5pt; mso-yfti-irow: 2;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 16.5pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMailAddress">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Mail Address</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 16.5pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 16.5pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueMailAddress">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">ike.andriani@garuda-indonesia.com</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 3;">
<td style="border-left: solid #4F81BD 1.0pt; border: none; height: 15.9pt; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblPhone">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Phone</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 15.9pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4F81BD 1.0pt; border: none; height: 15.9pt; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValuePhone">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">021-5591 5671</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 4;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblFax">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Fax</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueFax">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">021-2291 5673</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 16.5pt; mso-yfti-irow: 5;">
<td style="border-left: solid #4F81BD 1.0pt; border: none; height: 16.5pt; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPWP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPWP</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 16.5pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4F81BD 1.0pt; border: none; height: 16.5pt; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueNPWP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">01.001.634.3-051.000</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 6;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblNPKP">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">NPKP</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueNPKP">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 7;">
<td style="border-left: solid #4F81BD 1.0pt; border: none; height: 15.9pt; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblWebsite">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Website</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 15.9pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4F81BD 1.0pt; border: none; height: 15.9pt; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;"><a href="http://www.garuda-indonesia.com/" id="dnn_ctr516_MainView_lblValueWebsite" target="_blank"><span style="color: #003366;">www.garuda-indonesia.com</span></a><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 16.5pt; mso-yfti-irow: 8;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 16.5pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblListingDate">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Listing Date</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 16.5pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 16.5pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueListingDate">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">-</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 9;">
<td style="border-left: solid #4F81BD 1.0pt; border: none; height: 15.9pt; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblBoard">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Board</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 15.9pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4F81BD 1.0pt; border: none; height: 15.9pt; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueBoard">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Utama</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 24.45pt; mso-yfti-irow: 10;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 24.45pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblMainBusiness">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Main Bussiness</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 24.45pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 24.45pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueMainBussiness">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Jasa angkutan
udara niaga</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 16.5pt; mso-yfti-irow: 11;">
<td style="border-left: solid #4F81BD 1.0pt; border: none; height: 16.5pt; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sector</span><o:p></o:p></b></div>
</span></td>
<td style="border: none; height: 16.5pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-right: solid #4F81BD 1.0pt; border: none; height: 16.5pt; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">INFRASTRUCTURE, UTILITIES AND TRANSPORTATION</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 15.9pt; mso-yfti-irow: 12;">
<td style="border-right: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblSubSector">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Sub Sector</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: none; border-top: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-bottom-themecolor: accent1; mso-border-top-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid #4F81BD 1.0pt; height: 15.9pt; mso-border-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueSubSector">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">OTHERS
INFRASTRUCTURE, UTILITIES AND TRANSPORTATION</span><o:p></o:p></div>
</span></td>
</tr>
<tr style="height: 33.0pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: solid #4F81BD 1.0pt; border-right: none; border-top: none; height: 33.0pt; mso-border-bottom-themecolor: accent1; mso-border-left-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblStockAdminBerrau">
<div class="MsoNormal">
<b><span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">Stock
Administration Berrau</span><o:p></o:p></b></div>
</span></td>
<td style="border-bottom: solid #4F81BD 1.0pt; border: none; height: 33.0pt; mso-border-bottom-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">:<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #4F81BD 1.0pt; border-left: none; border-right: solid #4F81BD 1.0pt; border-top: none; height: 33.0pt; mso-border-bottom-themecolor: accent1; mso-border-right-themecolor: accent1; padding: 0in 5.4pt 0in 5.4pt;" valign="top"><span id="dnn_ctr516_MainView_lblValueStockAdminBerrau">
<div class="MsoNormal">
<span style="font-family: Arial, sans-serif; font-size: 8.5pt; line-height: 115%;">PT Datindo Entrycom</span><o:p></o:p></div>
</span></td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Sumber</span></i><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">:<a href="http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/GIAA/language/en-US/Default.aspx">http://www.idx.co.id/Home/ListedCompanies/CompanyProfile/tabid/89/KODE_Q/GIAA/language/en-US/Default.aspx</a><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com2tag:blogger.com,1999:blog-5744205840405318295.post-54344457805087049422014-04-27T07:57:00.000-07:002014-04-27T07:57:42.346-07:00PERKEMBANGAN AKUNTANSI DAN ORGANISASI PEMBUAT STANDAR AKUNTANSI<div class="MsoNormal" style="line-height: 150%; text-align: center; text-indent: 0.5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sejarah dan Perkembangan Akuntansi <o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: center; text-indent: 0.5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Di Indonesia<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: 0.5in;">Praktik
akuntansi di Indonesia dapat ditelusur pada era penjajahan Belanda sekitar 17
(ADB 2003) atau sekitar tahun 1642 (Soemarso 1995). Jejak yang jelas berkaitan
dengan praktik akuntansi di Indonesia dapat ditemui pada tahun 1747, yaitu
praktik pembukuan yang dilaksanakan Amphioen Sociteyt yang berkedudukan di
Jakarta (Soemarso 1995). Pada era ini Belanda mengenalkan sistem pembukuan
berpasangan (</span><i style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: 0.5in;">double-entry bookkeeping</i><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: 0.5in;">)
sebagaimana yang dikembangkan oleh Luca Pacioli. Perusahaan VOC milik
Belanda-yang merupakan organisasi komersial utama selama masa
penjajahan-memainkan peranan penting dalam praktik bisnis di Indonesia selama
era ini (Diga dan Yunus 1997).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kegiatan
ekonomi pada masa penjajahan meningkat cepat selama tahun 1800an dan awal tahun
1900an. Hal ini ditandai dengan dihapuskannya tanam paksa sehingga pengusaha
Belanda banyak yang menanmkan modalnya di Indonesia. Peningkatan kegiatan
ekonomi mendorong munculnya permintaan akan tenaga akuntan dan juru buku yang
terlatih. Akibatnya, fungsi <i>auditing<span class="apple-converted-space"><span style="color: #666666;"> </span></span></i>mulai
dikenalkan di Indonesia pada tahun 1907 (Soemarso 1995). Peluang terhadap
kebutuhan audit<span class="apple-converted-space"><span style="color: #666666;"> </span></span>ini
akhirnya diambil oleh akuntan Belanda dan Inggris yang masuk ke Indonesia untuk
membantu kegiatan administrasi di perusahaan tekstil dan perusahaan manufaktur
(Yunus 1990). Internal auditor yang pertama kali datang di Indonesia
adalah J.W Labrijn-yang sudah berada di Indonesia pada tahun 1896 dan
orang pertama yang melaksanakan pekerjaan audit (menyusun dan mengontrol
pembukuan perusahaan) adalah Van Schagen yang dikirim ke Indonesia pada tahun
1907 (Soemarso 1995).<span style="color: #666666;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengiriman
Van Schagen merupakan titik tolak berdirinya Jawatan Akuntan Negara- <i>Government Accountant Dienst </i>yang
terbentuk pada tahun 1915 (Soermarso 1995). Akuntan publik yang pertama adalah
Frese & Hogeweg yang mendirikan kantor di Indonesia pada tahun 1918.
Pendirian kantor ini diikuti kantor akuntan yang lain yaitu kantor akuntan
H.Y.Voerens pada tahun 1920 dan pendirian Jawatan Akuntan Pajak- <i>Belasting Accountant Dienst</i> (Soemarso 1995). Pada era penjajahan, tidak
ada orang Indonesia yang bekerja sebagai akuntan publik. Orang Indonesa pertama
yang bekerja di bidang akuntansi adalah JD Massie, yang diangkat sebagai
pemegang buku pada Jawatan Akuntan Pajak pada tanggal 21 September 1929
(Soemarso 1995).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kesempatan
bagi akuntan lokal (Indonesia) mulai muncul pada tahun 1942-1945, dengan
mundurnya Belanda dari Indonesia. Pada tahun 1947 hanya ada satu orang akuntan
yang berbangsa Indonesia yaitu Prof. Dr. Abutari (Soermarso 1995). Praktik
akuntansi model Belanda masih digunakan selama era setelah kemerdekaan
(1950an). Pendidikan dan pelatihan akuntansi masih didominasi oleh sistem
akuntansi model Belanda. Nasionalisasi atas perusahaan yang dimiliki Belanda
dan pindahnya orang orang Belanda dari Indonesia pada tahun 1958 menyebabkan
kelangkaan akuntan dan tenaga ahli (Diga dan Yunus 1997).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
dasar nasionalisasi dan kelangkaan akuntan, Indonesia pada akhirnya berpaling
ke praktik akuntansi model Amerika. Namun demikian, pada era ini praktik
akuntansi model Amerika mampu berbaur dengan akuntansi model Belanda, terutama
yang terjadi di lembaga pemerintah. Makin meningkatnya jumlah institusi
pendidikan tinggi yang menawarkan pendidikan akuntansi-seperti pembukaan
jurusan akuntansi di Universitas Indonesia 1952, Institute Ilmu Keuangan
(Sekolah Tinggi Akuntansi Negara-STAN) 1990, Univesitas Padjajaran 1961,
Universitas Sumatera Utara 1962, Universitas Airlangga 1962 dan Universitas
Gadjah Mada 1964 (Soermarso 1995)-telah mendorong pergantian praktik akuntansi
model Belanda dengan model Amerika pada tahun 1960 (ADB 2003). Selanjutnya,
pada tahun 1970 semua lembaga harus mengadopsi sistem akuntansi model Amerika
(Diga dan Yunus 1997).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
pertengahan tahun 1980an, sekelompok tehnokrat muncul dan memiliki kepedulian
terhadap reformasi ekonomi dan akuntansi. Kelompok tersebut berusaha untuk
menciptakan ekonomi yang lebih kompetitif dan lebih berorientasi pada
pasar-dengan dukungan praktik akuntansi yang baik. Kebijakan kelompok tersebut
memperoleh dukungan yang kuat dari investor asing dan lembaga-lembaga
internasional (Rosser 1999). Sebelum perbaikan pasar modal dan pengenalan
reformasi akuntansi tahun 1980an dan awal 1990an, dalam praktik banyak ditemui
perusahaan yang memiliki tiga jenis pembukuan-satu untuk menunjukkan gambaran
sebenarnya dari perusahaan dan untuk dasar pengambilan keputusan; satu untuk
menunjukkan hasil yang positif dengan maksud agar dapat digunakan untuk
mengajukan pinjaman/kredit dari bank domestik dan asing; dan satu lagi yang
menjukkan hasil negatif (rugi) untuk tujuan pajak (Kwik 1994).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
awal tahun 1990an, tekanan untuk memperbaiki kualitas pelaporan keuangan muncul
seiring dengan terjadinya berbagai skandal pelaporan keuangan yang dapat
mempengaruhi kepercayaan dan perilaku investor. Skandal pertama adalah kasus
Bank Duta (bank swasta yang dimiliki oleh tiga yayasan yang dikendalikan
presiden Suharto). Bank Duta <i>go public<span class="apple-converted-space"><span style="color: #666666;"> </span></span></i>pada
tahun 1990 tetapi gagal mengungkapkan kerugian yang jumlah besar (ADB 2003).
Bank Duta juga tidak menginformasi semua informasi kepada Bapepam, auditornya
atau <i>underwriter </i>nya tentang masalah
tersebut. Celakanya, auditor Bank Duta mengeluarkan opini wajar tanpa
pengecualian. Kasus ini diikuti oleh kasus Plaza Indonesia Realty (pertengahan
1992) dan Barito Pacific Timber (1993). Rosser (1999) mengatakan bahwa bagi
pemerintah Indonesia, kualitas pelaporan keuangan harus diperbaiki jika memang
pemerintah menginginkan adanya transformasi pasar modal dari model “ <i>casino </i>” menjadi model yang dapat
memobilisasi aliran investasi jangka panjang.<i><o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berbagai
skandal tersebut telah mendorong pemerintah dan badan berwenang untuk
mengeluarkan kebijakan regulasi yang ketat berkaitan dengan pelaporan keuangan.
Pertama, pada September 1994, pemerintah melalui IAI mengadopsi seperangkat
standar akuntansi keuangan, yang dikenal dengan Pernyataan Standar Akuntansi
Keuangan (PSAK). Kedua, Pemerintah bekerja sama dengan Bank Dunia (World Bank)
melaksanakan Proyek Pengembangan Akuntansi yang ditujukan untuk mengembangkan
regulasi akuntansi dan melatih profesi akuntansi. Ketiga, pada tahun 1995,
pemerintah membuat berbagai aturan berkaitan dengan akuntansi dalam Undang
Undang Perseroan Terbatas. Keempat, pada tahun 1995 pemerintah memasukkan aspek
akuntansi/pelaporan keuangan kedalam Undang-Undang Pasar Modal (Rosser 1999).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jatuhnya
nilai rupiah pada tahun 1997-1998 makin meningkatkan tekanan pada pemerintah
untuk memperbaiki kualitas pelaporan keuangan. Sampai awal 1998, kebangkrutan
konglomerat, <i>collapse</i>nya<span class="apple-converted-space"><span style="color: #666666;"> </span></span>sistem
perbankan, meningkatnya inflasi dan pengangguran memaksa pemerintah bekerja
sama dengan IMF dan melakukan negosiasi atas berbagaai paket penyelamat yang
ditawarkan IMF. Pada waktu ini, kesalahan secara tidak langsung diarahkan pada
buruknya praktik akuntansi dan rendahnya kualitas keterbukaan informasi. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span><span style="line-height: 150%; text-align: center;"> </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b> Internasional </b><o:p></o:p></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
awalnya, pencatatan transaksi perdagangan dilakukan dengan cara sederhana,
yaitu dicatat pada batu, kulit kayu, dan sebagainya. Catatan tertua yang
berhasil ditemukan sampai saat ini masih tersimpan, yaitu berasal dari
Babilonia pada 3600 SM. Penemuan yang sama juga diperoleh di Mesir dan Yonani
kuno. Pencatatan itu belum dilakukan secara sistematis dan sering tidak
lengkap. Pencatatan yang lebih lengkap dikembangkan di Italia setelah dikenal
angka-angka desimal arab dan semakin berkembangnya dunia usaha pada waktu itu.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perkembangan
akuntansi sejalan dengan perkembangan organisasi dan kegiatan suatu usaha,
karena kehadirannya memerlukan pencatatan sehingga seluruh kegiatan akan
tergambar di dalamnya. Pada abad ke-15 seorang ahli Matematika berkebangsaan
Italia Luca Paciolo telah menyusun buku tentang akuntansi dengan judul
“Tractatus de Cumputis at Scritorio” buku ini berorientasi pada pembukuan
berpasangan. Pembukuan berpasangan (double entry bookkeeping) mencatat kedua
aspek transaksi sedemikian rupa yang membentuk suatu pemikiran yang berimbang.
Praktek pencatatan akuntansi dalam arti pencatatan kejadian yang berhubungan
dengan bisnis sudah dimulai sejak adanya kejadian dalam double entry
bookkeeping.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
pendapat Mattessich (dalam Harahap, 1997) bahwa double entry sudah ada sejak
5000 tahun yang lalu. Sedangkan selama ini kita kenal bahwa penemu sistem tata
buku berpasangan ini maka dapat dikemukakan sebagai berikut. Double entry
accounting system telah disepakati para ahli mula-mula diterbitkan oleh Luca
Pacioli dalam bukunya yang berisi 36 bab yang terbit pada tahun 1949 di
Florence, Italia dengan judul “Summa de Arithmatica, Geometrica, Proportioni et
Proportionalita” yang berisi tentang palajaran ilmu pasti.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Inoue
(dalam Harahap, 1997) menyebutkan “Orang yang pertama-tama “menulis” (bukan
menerbitkan seperti Pacioli) tentang double entry bookkeeping system adalah
Bonedetto Cotrugli pada 1458, 36 tahun sebelum terbitnya buku Pacioli. Namun
buku Benedetto Cotrugli ini baru terbit pada tahun 1573 atau 89 tahun setelah
buku Pacioli terbit. Dengan demikian penjelasan ini maka pertentangan
sebenarnya tidak ada.”<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
kita kaji sejarah terutama sejarah Islam, sebenarnya pada awal pertumbuhannya
sudah ada sistem akuntansi. Akan tetapi, sayangnya literatur belum banyak
menganalisis bagaimana rupa eksistensi akuntansi pada zaman itu (± 570 Masehi).
Seperti yang dikemukakan oleh Russel (dalam Rosjidi, 1999) “Sebenarnya
orang-orang Italia dalam abad ke-14 baru menerapkan sistem pembukuan
berpasangan lengkap setelah terlebih dahulu digunakan oleh saudagar-saudagar
Moslem (Moslem Merchants).”<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Revolusi
indusrti di Inggris pada tahun 1776 juga menimbulkan efek positif terhadap
perkembangan akuntansi. Pada tahun 1845 undang-undang perusahaan yang pertama
di Inggris dikeluarkan untuk mengatur tentang organisasi dan status perusahaan.
Dalam undang-undang tersebut, diatur tentang kemungkinan perusahaan meminjam
uang, mengeluarkan saham, membayar hutang, dan dapat bertindak sebagaimana
halnya perorangan. Keadaaan-keadaaan inilah yang menimbulkan perlunya laporan
baik sebagai informasi maupun sebagai pertanggungjawaban.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
artikelnya, Herbert (dalam Harahap, 1997) menjelaskan perkembangan akuntansi
sebagai berikut.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 76.5pt; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun 1775 : pada tahun ini mulai diperkenalkan
pembukuan baik yang single entry maupun double
entry.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 76.5pt; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun 1800 : masyarakat
menjadikan neraca sebagai laporan yang utama digunakan dalam perusahaan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun
1825 : mulai
dikenalkan pemeriksaaan keuangan (financial auditing).<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 1.0in; text-align: justify; text-indent: -1.0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun 1850 : laporan laba/rugi menggantikan posisi neraca
sebagai laporan yang dianggap lebih penting.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 76.5pt; text-align: justify; text-indent: -76.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun 1900 : di USA mulai
diperkenalkan sertifikasi profesi yang dilakukan melalui ujian yang
dilaksanakan secara nasional.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun
1925 : banyak perkembangan yang terjadi tahun ini, antara lain:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mulai diperkenalkan teknik-teknik
analisis biaya, akuntansi untuk perpajakan, akuntansi pemerintahan, serta
pengawasan dana pemerintah;<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Laporan keuangan mulai diseragamkan;<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Norma pemeriksaaan akuntan juga mulai
dirumuskan; dan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sistem akuntansi yang manual beralih ke
sistem EDP dengan mulai dikenalkannya “punch card record”.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun
1950 s/d 1975 : Pada tahun ini banyak yang dapat dicatat dalam perkembangan
akuntansi, yaitu sebagai berikut.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada periode ini akunansi sudah
menggunakan computer untuk pengolahan data.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sudah dilakukan Perumusan Prinsip
Akuntansi (GAAP).<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Analisis Cost Revenue semakin dikenal.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jasa-jasa perpajakan seperti kunsultan
pajak dan perencanaan pajak mulai ditawarkan profesi akuntan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Management accounting sebagai bidang
akuntan yang khusus untuk kepentingan manajemen mulai dikenal dan berkembang
cepat.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Muncul jasa-jasa manajemen seperti
system perencanaan dan pengawasan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perencanaan manajemen serta management
auditing mulai diperkenalkan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun
1975 : mulai periode ini akuntansi semakin berkembang dan meliputi
bidang-bidang lainnya, perkembangan itu antara lain:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Timbulnya management science yang
mencakup analisis proses manajemen dan usaha-usaha menemukan dan menyempurnakan
kekurangan-kekurangannya;<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sistem informasi semakin canggih yang
mencakup perkembangan model-model organisasi, perencanaan organisasi, teori
pengambilan keputusan, dan analisis cost benefit;<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode permintaan yang menggunakan
computer dalam teori cybernetics;<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Total system review yang merupakan
metode pemeriksaan efektif mulai dikenal; dan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Social accounting manjadi isu yang
membahas pencatatan setiap transaksi perusahaan yang mempengaruhi lingkungan
masyarakat.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
Indonesia, akuntansi mulai diterapkan sejak 1642, tetapi jejak yang jelas baru
ditemui pada pembukuan Amphion Society yang berdiri di Jakarta sejak tahun
1747. Perkembangan akuntansi yang mencolok baru muncul setelah undang-undang
mangenai tanam paksa dihapuskan tahun 1870.Dengan dihapuskannya tanam paksa, kaum
pengusaha Belanda banyak bermunculan di Indonesia untuk menanamkan
modalnya.Sistem yang dianut oleh pengusaha Belanda ini adalah seperti yang
diajarkan oleh Luca Pacioli.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
Zaman penjajahan Belanda, perusahaan-perusahaan di Indonesia menggunakan tata
buku. Akuntansi tidak sama dengan tata buku walaupun asalnya sama-sama dari
pembukuan berpasangan. Akuntansi sangat luas ruang lingkupnya,
diantaranya teknik pembukuan. Setelah tahun 1960, akuntansi cara Amerika
(Anglo-Saxon) mulai diperkenalkan di Indonesia. Jadi, sistem pembukuan yang
dipakai di Indonesia berubah dari sistem Eropa (Kontinental) ke sistem Amerika
(Anglo-Saxon). Fungsi pemeriksaan (auditing) mulai dikenalkan di Indonesia
tahun 1907, yaitu sejak seorang anggota NIVA, Van Schagen, menyusun dan
mengontrol pembukuan perusaan.Pengiriman Van Schagen ini merupakan cikal bakal
dibukanya Jawatan Akuntan Negara (GAD – Government Accountant Dients) yang
resmi didirikan pada tahun 1915.Akuntan public pertama adalah Frese &
Hogeweg, yang mendirikan kantornya di Indonesia tahun 1918.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
masa pendudukan Jepang, Indonesia sangat kekurangan tenaga di bidang
akuntansi.Jabatan-jabatan pimpinan dib Jawatan Keuangan yang 90% dipegang oleh
bangsa belanda, menjadi <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">kosong.Dalam</span> masa
ini, atas prakarsa Mr. Slamet, didirikan kusus-kursus untuk mengisi kekosongan
jabatab tadi dengan tenaga-tenaga <span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">Indonesia.Pada</span> tahun
1874, hanya ada seorang akuntan berbangsa Indonesia, yaitu Prof. Dr. Abutari.
Di Indonesia, pendidikan akuntansi mulai dirintis dengan dibukanya jurusan
akuntansi di Fakultas Ekonomi Universitas Indonesia tahun 1952. Pembukaan ini
kemudian diikuti Institut Ilmu Keuangan (sekarang Sekolah Tinggi Akuntansi
Negara) tahun 1960 dan Fakultas-fakultas Ekonomi di Universitas Padjadjaran
(1961), Universitas Sumatera Utara (1964), universitas Airlangga (1962), dan
universitas Gadjah Mada (1964).<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Organisasi
profesi yang menghimpun para akuntan Indonesia bediri 23 Desember 1957.
Organisasi ini diberi nama Ikatan Akuntan Indonesia (IAI) dengan pendiri lima
orang akuntan Indonesia.profesi akuntan mulai berkembang dengan pesat sejak
tahun 1967. Pada tahun itu juga dikeluarjannya undang-undang modal asing yang
kemudian disusul dengan undang-undang penanaman modal dalam negeri tahun 1968
yang merupakan pendorong berkembangnya profesi akuntansi.Setelah krisis ekonomi
Indonesia tahun 1997, peran profesi akuntan diakui semakin signifikan mengingat
profesi ini memiliki peranan strategis di dalam menciptakan iklim transparansi
di Indonesia. Setelah Perang Dunia II, pengaruh Akuntansi semakin terasa di
Dunia Barat.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span><b style="line-height: 150%; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Organisasi Pembuat Standar
Akuntansi dan Audit Internasional</span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar
akuntansi mencakup konvensi, peraturan, dan prosedur yang telah disusun, dan
disahkan oleh sebuah lembaga resmi (badan pembentuk standar) pada saat
tertentu. Standar akuntansi merupakan masalah yang penting dalam dunia profesi
akuntansi, termasuk bagi para pemakai laporan keuangan. Karena itu, mekanisme
pembentukan standar akuntansi haruslah diatur sedemikian rupa sehingga dapat
memberikan kepuasan bagi semua pihak yang berkepentingan terhadap laporan
keuangan. Standar akuntansi ini akan secara terus-menerus berubah dan
berkembang seiring dengan perkembangan zaman, dunia usaha, dan kemajuan
teknologi. Enam organisasi telah menjadi pemain utama dalam penentuan standar
akuntansi internasional dan dalam mempromosikan harmonisasi akuntansi
internasional :<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Badan
Standar Akuntansi International (IASB)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Komisi
Uni Eropa (EU)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Organisasi
Internasional Komisi Pasar Modal (IOSCO)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Federasi
Internasional Akuntan (IFAC)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelompok
Kerja Ahli Antarpemerintah Perserikatan Bangsa-bangsa atas Standar
Internasional Akuntansi dan Pelaporan (International Standars of Accounting and
Reporting – ISAR), bagian dari Konferensi Perserikatan Bangsa-bangsa dalam
Perdagangan dan Pembangunan (United Nations Conference on Trade and Development
–UNCTAD)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelompok
Kerja dalam Standar Akuntansi Organisasi Kerja Sama dan Pembangunan Ekonomi
(Kelompok Kerja OEDC)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Badan Standar Akuntansi
Internasional</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Badan
pembuat standar akuntansi untuk kawasan Eropa ialah IASB (International
Accounting Standard Board). Standar yang dibuat oleh IASB, saat itu (sebelum
tahun 1990) belum diminati oleh dunia. Hal ini karena perkembangan ekonomi
Amerika masih dijadikan sebagai patokan perkembangan bisnis dunia. Produknya
adalah IAS yang kemudian bermetamorfosis menjadi IFRS (International Financial
Reporting Standard).<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan IASB adalah :<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
mengembangkan dalam kepentingan umum, satu set standar akuntansi global yang
berkualitas tinggi, dapat dipahami dan dapat diterapkan yang mewajibkan
informasi yang berkualitas tinggi, transparan, dan dapat dibandingkan dalam
laporan keuangan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
mendorong penggunaan dan penerapan standar-standar tersebut yang ketat.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
membawa konvergensi standar akuntansi nasional dan Standar Akuntansi
Internasional dan Pelaporan Keuangan Internasional kea rah solusi berkualitas
tinggi.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Uni Eropa (Europen Union-EU)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Salah
satu tujuan EU adalah untuk mencapai integrasi pasar keuangan eropa. Untuk
tujuan ini, EC telah memperkenalkan direktif dan mengambil langkah inisiatif
yang sangat besar untuk mencapai pasar tunggal bagi :<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perubahan modal dalam tingkat EU<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Membuat kerangka dasar hukum umum untuk
pasar surat berharga dan derivatif yang terintegrasi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mencapai satu set standar akuntansi
tunggal untuk perusahaan-perusahaan yang sahamnya tercatat.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Organisasi Internasional Komisi
Pasar Modal (IOSCO)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Organisasi
Internasional Komisi Pasar Modal (International Organization of Securities
Commissions-IOSCO) beranggotakan sejumlah badan regulator pasar modal yang ada
di lebih dari 100 negara. Menurut bagian pembukaan anggaran IOSCO: Otoritas
pasar modal memutuskan untuk bekerja bersama-sama dalam memastikan pengaturan
pasar yang lebih baik, baik pada tingkat domestik maupun internasional, untuk
mempertahankan pasar yang adil, efisien dan sehat:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saling menukarkan informasi berdasarkan
pengalaman masing-masing untuk mendorong perkembangan pasar domestik.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menyatukan upaya-upaya untuk membuat
standard an penhawasan efektif terhadap transaksi surat berharga internasional.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Memberikan bantuan secara bersama-sama
untuk memastikan integritas pasar melalui penerapan standar yang ketat dan
penegakkan yang efektif terhadap pelanggaran.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IOSCO telah bekerja secara ekstensif
dalam pengungkapan internasional dan standar akuntansi memfasilitasi kemampuan
perusahaan memperoleh modal secara efisien melalui pasar global surat berharga.
Tujuan utamanya adalah untuk memfasilitasi proses yang dapat digunakan para
penerbit saham kelas dunia untuk memperoleh modal dengan cara yang paling
efektif dan efisien pada seluruh pasar modal yang terdapat permintaan investor.
Komite ini bekerja sama dengan IASB, antara lain dengan memberikan masukan
terhadap proyek-proyek IASB.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Federasi Internasional Akuntan
(IFAC)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">IFAC
merupakan organisasi tingkat dunia yang memiliki 159 organisasi anggota di 118
negara, yang mewakili lebih dari 2,5 juta orang akuntan. Didirikan tahun 1977,
dimana misinya adalah untuk mendukung perkembangan profesi akuntansi dengan
harmonisasi standar sehingga akuntan dapat memberikan jasa berkualitas tinggi
secara konsisten demi kepentingan umum.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Majelis
IFAC, yang bertemu setiap 2.5 tahun, memiliki seorang perwakilan dari setiap
organisasi anggota IFAC. Majelis ini memiliki suatu dewan, yang terdiri dari
para individu yang berasal dari 18 negara yang dipilih untuk masa 2.5 tahun.
Dewan ini, yang bertemu 2 kali setiap tahunnya, menetapkan kebijakan IFAC dan
mengawasi operasinya. Administrasi harian dilakukan oleh Sekretariat IFAC yang
berlokasi di New York, yang memiliki staf professional akuntansi dari seluruh
dunia.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Kelompok Kerja Antar Pemerintah
Perserikatan Bangsa-Bangsa Untuk Pakar Dalam Standar Internasional Akuntansi
Dan Pelaporan (ISAR)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ISAR
dibentuk pada tahun 1982 dan merupakan satu-satunya kelompok kerja antar
pemerintah yang membahas akuntansi dan audit pada tingkat perusahaan. Mandat
khususnya adalah untuk mendorong harmonisasi standar akuntansi nasional bagi
perusahaan. ISAR mewujudkan mandat tersebut melalui pembahasan dan pengesahan praktik
terbaik, termasuk yang direkomendasikan oleh IASB. ISAR merupakan pendukung
awal atas pelaporan lingkungan hidup dan sejumlah inisiatif terbaru berpusat
pada tata kelola perusahaan dan akuntansi untuk perusahaan berukuran kecil dan
menengah.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Organisasi Untuk Kerjasama
Ekonomi Dan Pembangunan (OECD)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">OECD
merupakan organisasi internasional Negara-negara industry maju yang
berorientasi ekonomi pasar. Dengan keanggotaan yang terdiri dari Negara-negara
industry maju yang lebih besar, OECD sering menjadi lawan yang tangguh terhadap
badan-badan lain (seperti PBB atau Konfederasi Internasional Persatuan
Perdagangan Bebas) yang memiliki kecenderungan untuk melakukan tindakan yang
bertentangan dengan kepentingan anggota-anggotanya.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selain
organisasi diatas terdapat 4 organisasi yang juga mempunyai pengaruh dalam
perkembangan standar akuntasi yaitu :<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Securities and Exchange
Commission (SEC)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SEC
dibentuk pertama kalinya pada tahun 1934, dimana peran utamanya adalah untuk
mengatur penerbitan dan transaksi perdagangan sekuritas oleh emiten kepada
khalayak ramai (publik). SEC juga mewajibkan perusahaan publik agar laporan
keuangan eksternalnya diaudit oleh akuntan independen.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SEC
sangat fokus terhadap pelaporan keuangan perusahaan publik dan pengembangan
standar akuntansi. SEC juga secara seksama memonitor proses pembentukan standar
akuntansi di Amerika. SEC membantu mengembangkan dan menstandarisasi informasi
keuangan yang disajikan kepada para pemegang saham. SEC memiliki mandat untuk
menetapkan prinsip-prinsip akuntansi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">American Institute of Certified
Public Accountans (AICPA)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">AICPA
adalah sebuah organisasi profesi akuntan public di Amerika. Organisasi ini
didirikan pada tahun 1887 dan menerbitkan jurnal bulanan dengan
nama Journal of Accountancy. AICPA memiliki peran penting dalam
pengembangan dan pembentukan standar akuntansi, termasuk penyiapan
(penyelenggaraan) ujian sertifikasi dan pendidikan berkelanjutan bagi para
akuntan publik.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
desakan SEC, pada tahun 1939 AICPA membentuk Committee on Accounting
Procedure (CAP). CAP yang beranggotakan akntan praktisi, menerbitkan 51
Accounting Research Bulletins yang menangani berbagai masalah
akuntansi sepanjang tahun 1939 sampai dengan tahun 1959. Namun, pendekatan
masalah per masalah ini gagal memberikan kerangka prinsip akuntasni yang
terstruktur sebagaimana yang dibutuhkan dan yang diinginkan. Untuk itu, pada
tahun 1959 AICPA mendirikan Accounting Principles Boards (APB).<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Tugas utama dari APB :<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mengajukan rekomendasi secara tertulis
mengenai prinsip akuntansi,<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menentukan praktik akuntansi yang tepat,<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mempersempit celah perbedaan-perbedaan
yang ada serta ketidakkonsistennan yang terjadi dalam praktik akuntansi saat
itu. Seiring berjalannya waktu,<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Financial Accounting Standards
Boards (FASB)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">FASB
merupakan organisasi sektor swasta yang bertanggung jawab dalam pembentukan
standar akuntansi di Amerika saat ini. FASB didirikan pada tahun 1973,
menggantikan APB. Anggota FASB berasal dari berbagai latar belakang (audit,
akuntansi korporasi, jasa keuangan, dan akademisi). Penunjukan anggota FASB
yang baru, dilakukan oleh Financial Accounting Foundation (FAF). FAF adalah
sebuah badan independen, sama seperti FASB, yang dibentuk dengan wakil dari
profesi akuntansi, komunitas bisnis, pemerintah, dan akademisi.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fungsi
utama dari FASB adalah mempelajari masalah akuntansi terkini dan menetapkan
standar akuntansi. Standar ini dipublikasikan sebagai Statement of
Financial Accounting Standards (SFAS). FASB juga menerbitkanStatement of
Financial Accounting Concepts (SFAC) yang memberikan kerangka kerja
konseptual yang memungkinkan untuk dikembangkannya standar akuntansi khusus.
SFAC diterbitkan pada tahun 1978 sebagai konsep fundamental yang akan digunakan
FASB dalam mengembangkan standar akuntansi dan pelaporan keuangan di masa
depan. Tidak seperti SFAS, SFAC bukan merupakan prinsip akuntansi yang berlaku
umum. Standar akuntansi keuangan yang diterbitkan oleh FASB dipandang sebagai
prinsip-prinsip akuntansi yang berlaku umum. <o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
menetapkan standar akuntansi keuangan, FASB harus tanggap terhadap kebutuhan
dari seluruh komunitas dan menetapkannya secara transparan di depan publik. Hal
ini dilakukan dengan memberikan kesempatan yang seluas-luasnya secara adil
(tanpa memihak) kepada semua komunitas terkait untuk mengungkapkan pendapat
mereka sebelum standar yang baru diterbitkan dan diberlakukan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-border-alt: none windowtext 0in; padding: 0in;">Governmental Accounting
Standards Board</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">(GASB)</span></b><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">GASB
dibentuk pada tahun 1984 oleh FAF dengan tugas menetapkan standar akuntansi
keuangan pemerintah. Sturuktur organisasi GASB serupa dengan struktur FASB.
GASB memeiliki dewan penasehat yang bernamaGovernmental Accounting Standards
Advisory Council (GASAC).<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar
ini dinamakan sebagai prinsip-prinsip akuntansi yang berlaku umum (Generally
Accepted Accounting Principles). Standar ini diperlukan sebagai patokan
(pedoman) dalam penyusunan laporan keuangan yang baku. Dengan adanya standar
ini, pihak manajemen selaku pengelola dana dan aktivitas perusahaan dapat
mencatat, mengikhtisarkan, dan melaporkan seluruh hasil kegiatan operasional
maupun financial perusahaan secara baku (yang secara standar diterima umum) dan
transparan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">GAAP
bersumber dari beberapa ketetapan-ketetapan yang dikeluarkan oleh berbagai
organisasi pembentuk standar akuntansi di Amerika (FASB, EITF, AICPA dan SEC).
ketetapan-ketetapan yang dikeluarkan oleh masing-masing organisasi tersebut
memiliki tingkat kewenangan (otoritas) yang berbeda. Hierarki GAAP yang
diterbitkan oleh FASB menentukan sumber prinsip akuntansi dan kerangka kerja
pemilihan prinsip yang akan digunakan dalam penyusunan laporan keuangan.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><i><b> sumber :</b></i></span></div>
<div style="background-color: white; border: 0px; color: #333333; font-family: 'Droid Sans', 'Trebuchet MS', Verdana, sans-serif; font-size: 14px; line-height: 21px; margin-bottom: 1.429em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<br /></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span><span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><i>http://staff.undip.ac.id/akuntansi/anis/2011/03/21/sejarah-perkembangan-akuntansi-di-indonesia/</i></span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><i><br /></i></span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><i>http://blognyavita.blogspot.com/2012/05/organisasi-pembentuk-standar-akuntansi.html</i></span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><i><br /></i></span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><i>http://datakata.wordpress.com/2013/12/03/akuntansi-global-dan-standar-audit/</i></span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><br /></span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><br /></span></span></div>
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</div>
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<br /></div>
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<br /></div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-11790614134253504382014-04-11T14:21:00.001-07:002014-04-11T14:22:40.514-07:00 LAPORAN KEUANGAN PERUSAHAAN MEKSIKO DAN INDONESIA<blockquote class="tr_bq" style="clear: both; text-align: center;">
</blockquote>
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<div style="text-align: center;">
<br /></div>
<b>1</b>. <b>Perusahaan Jasa</b><br />
a. <span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b>Grupo
Financiero Banamex</b></span><br />
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"> <b>b</b>. </span></span><b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%; text-align: center;">PT Bank Rakyat Indonesia </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">( PERSERO
) Tbk</span></b></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">2. Perusahaan Manufaktur</span></b></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> a. Altos Hornos deMexico ( AHMSA )</span></b></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> b. </span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b>PT
Jaya Pari Steel Tbk</b></span></div>
<div style="text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b><br /></b></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b>3. Perusahaan Dagang</b></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b> 1. Walmart de Mexico Y Centroamerica</b></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b><br /></b></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><b> b. PT Matahari Putra Prima Tbk</b></span></div>
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<div style="text-align: center;">
<b>ANALISIS PERBANDINGAN PERUSAHAAN MEKSIKO DAN INDONESIA BERDASARKAN JENIS PERUSAHAAN JASA, MANUFAKTUR, DAN JASA</b></div>
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<br /></div>
<div style="text-align: justify;">
A. Perusahaan Jasa</div>
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<tbody>
<tr style="height: 18.55pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 18.55pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 147.55pt;" valign="top" width="197"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 517; text-align: center;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Inssuer Code<o:p></o:p></span></div>
</td>
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 18.55pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 328.65pt;" valign="top" width="438"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 1;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">DANHOS<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 0;">
<td style="background: #9BBB59; border: none; height: 18.55pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 147.55pt;" valign="top" width="197"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Official Listing date<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 18.55pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 328.65pt;" valign="top" width="438"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">09/
10 / 2013<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 1;">
<td style="background: #9BBB59; border: none; height: 18.55pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 147.55pt;" valign="top" width="197"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">GICS Industry Group<o:p></o:p></span></div>
</td>
<td style="border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 328.65pt;" valign="top" width="438"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Financial
Services<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 2;">
<td style="background: #9BBB59; border: none; height: 18.55pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 147.55pt;" valign="top" width="197"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Internet Address<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 18.55pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 328.65pt;" valign="top" width="438"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.banamex.com/">HTTP://www.BANAMEX.COM</a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<br /></div>
</td>
</tr>
<tr style="height: 19.6pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border: none; height: 19.6pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 147.55pt;" valign="top" width="197"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Field<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 2.25pt; border: none; height: 19.6pt; padding: 0in 5.4pt 0in 5.4pt; width: 328.65pt;" valign="top" width="438"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 90.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">BANCA
Y CRÉDITO ( </span> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">CONCENTRATION IN THE FIELD OF
BANKING AND CREDIT )<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Analisis Laporan Keuangan</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableMediumShading2Accent3" style="border-collapse: collapse; border: none; mso-border-bottom-alt: solid windowtext 2.25pt; mso-border-top-alt: solid windowtext 2.25pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 625px;">
<tbody>
<tr style="height: 27.35pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 27.35pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 517; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">Indikator<o:p></o:p></span></b></div>
</td>
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 27.35pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 1; text-align: center;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1;">Grupo Financiero
Banamex<o:p></o:p></span></div>
</td>
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 27.35pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 1; text-align: center;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1;">PT Bank Rakyat
Indonesia<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 1; text-align: center;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1;"> ( PERSERO ) Tbk<b><o:p></o:p></b></span></div>
</td>
</tr>
<tr style="height: 168.15pt; mso-yfti-irow: 0;">
<td style="background: #9BBB59; border: none; height: 168.15pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">Urutan Financial Statement<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; height: 168.15pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level4 lfo2; mso-yfti-cnfc: 64; tab-stops: 21.25pt; text-indent: -.3in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Balance
General Consolidado </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64; tab-stops: 21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">( Neraca Konsolidasi )<span style="color: white;">t)<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; mso-yfti-cnfc: 64; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Resultados Consolidado <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Laporan Laba Rugi
Konsolidasi )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; mso-yfti-cnfc: 64; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Variacioners En El
Capital Contable Consolidado<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Laporan Perubahan
Ekuitas )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; mso-yfti-cnfc: 64; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Flujos De Efectivo
Consolidado<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Laporan Arus Kas
Konsolidasi )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; mso-yfti-cnfc: 64; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Contabilidad
Consolidado Al<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Catatan Atas
Laporan Keuangan Konsolidasi )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 168.15pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Posisi Keuangan Konsolidasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Laba Rugi Komprehensif
Konsolidasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Perubahan Ekuitas Konsolidasian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Arus Kas Konsolidasian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l4 level1 lfo3; mso-yfti-cnfc: 64; text-autospace: none; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Catatan
atas Laporan Keuangan Konsolidasian <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 1;">
<td style="background: #9BBB59; border: none; height: 13.7pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Income
Statement <o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">)(Income</span></b><b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;"><o:p></o:p></span></b></div>
</td>
<td style="border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l12 level1 lfo13; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l12 level1 lfo13; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi
tentang pendapatan yang diterima dan EPS<o:p></o:p></span></div>
</td>
<td style="border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo14; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 2;">
<td style="background: #9BBB59; border: none; height: 13.7pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">Statement of Comprehensive Income<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 68; text-align: center;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 13.7pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -24.8pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -25.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi tentang penerimaan atau
pendapatan selama periode tersebut dan berisi tentang keuntungan selama
periode tersebut<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -25.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat diluted EPS<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 13.7pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; mso-yfti-cnfc: 64; text-align: justify; text-indent: -15.85pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; mso-yfti-cnfc: 64; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi tentang Komprehensif
pendapatan neto yang diterima selama tahun berjalan dan beban pajak
penghasilan yang dikeluarkan serta laba rugi komprehensif tahun berjalan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; mso-yfti-cnfc: 64; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak terdapat liluted EPS<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 64; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 3;">
<td style="background: #9BBB59; border: none; height: 14.5pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">statement of financial position<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 4; text-align: center;">
<br /></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-indent: -23.4pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-indent: -23.4pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat provisi jangka pendek <o:p></o:p></span></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat
provisi jangka panjang<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 4;">
<td style="background: #9BBB59; border: none; height: 14.5pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">statement of changes in equity<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 68; text-align: center;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 14.5pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo7; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo7; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi pembagian laba 3
periode,deviden dan saham bonus untuk periode tersebut<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 14.5pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo8; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal;">
</span></span></i><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berisi pembagian laba 2 periode, pembagian dividen
kas, Pencadangan saldo laba sebagai cadangan dana umum untuk periode
tersebut.</span><i><span style="font-family: "Arial,Italic","sans-serif"; font-size: 7.0pt; mso-bidi-font-family: "Arial\,Italic";"><o:p></o:p></span></i></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 5;">
<td style="background: #9BBB59; border: none; height: 14.5pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">statement of cash flows<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 4; text-align: center;">
<br /></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l9 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l9 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan dalam laporan keuangan <o:p></o:p></span></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan dalam laporan keuangan<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="background: #9BBB59; border-bottom: solid windowtext 2.25pt; border: none; height: 14.5pt; mso-background-themecolor: accent3; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">notes to the interim condensed
financial information<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border-bottom: solid windowtext 2.25pt; border: none; height: 14.5pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada perbedaan dalam laporan
keuangan<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border-bottom: solid windowtext 2.25pt; border: none; height: 14.5pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo12; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo12; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada perbedaan dalam laporan
keuangan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<br />
<br />
B. Perusahaan Manufaktur<br />
<div>
<br />
<div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-bottom-alt: solid windowtext 2.25pt; mso-border-top-alt: solid windowtext 2.25pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-anchor-horizontal: page; mso-table-anchor-vertical: margin; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 21.35pt; mso-yfti-tbllook: 1184; width: 607px;">
<tbody>
<tr style="height: 18.55pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Inssuer Code<o:p></o:p></span></b></div>
</td>
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">GAN<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 1;">
<td style="background: #4F81BD; border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Official Listing date<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 2;">
<td style="background: #4F81BD; border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">GICS Industry Group<o:p></o:p></span></b></div>
</td>
<td style="border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Steel Manufactures<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 3;">
<td style="background: #4F81BD; border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Internet Address<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.ahmsa.com/">http://www.ahmsa.com/</a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
</td>
</tr>
<tr style="height: 19.6pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border: none; height: 19.6pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Field<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid windowtext 2.25pt; border: none; height: 19.6pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Altos Hornos de Mexico ( AHMSA )
is the largest integrated steel plant in country.</span><span style="background: #2D3D47; color: white; font-family: "Times New Roman","serif"; font-size: 9.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"> Analisis Laporan Keuangan</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: .2in; mso-border-bottom-alt: solid windowtext 2.25pt; mso-border-top-alt: solid windowtext 2.25pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 606px;">
<tbody>
<tr style="height: 27.35pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 27.35pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Indikator<o:p></o:p></span></b></div>
</td>
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 27.35pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Altos
Hornos de Mexico ( AHMSA )<o:p></o:p></span></b></div>
</td>
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 27.35pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PT Jaya
Pari Steel Tbk<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 168.15pt; mso-yfti-irow: 1;">
<td style="background: #4F81BD; border: none; height: 168.15pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Urutan
Financial Statement<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; height: 168.15pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level4 lfo2; tab-stops: 21.25pt; text-indent: -.3in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Balance
General Consolidado </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">(
Neraca Konsolidasi )<span style="color: white;">t)<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Resultados Consolidado <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Laporan Laba Rugi Konsolidasi )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Variacioners En El
Capital Contable Consolidado<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Laporan Perubahan Ekuitas )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Flujos De Efectivo
Consolidado<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Laporan Arus Kas Konsolidasi )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l13 level1 lfo2; text-indent: -21.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Estado De Contabilidad
Consolidado Al<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">( Catatan Atas Laporan Keuangan Konsolidasi
)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 21.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 168.15pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
Posisi Keuangan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
Laba Rugi Komprehensif <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
Perubahan Ekuitas <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
Arus Kas <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Catatan
atas Laporan Keuangan <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 2;">
<td style="background: #4F81BD; border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Income Statement <o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">)(Income</span></b><b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l12 level1 lfo13; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l12 level1 lfo13; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi
tentang pendapatan yang diterima dan EPS<o:p></o:p></span></div>
</td>
<td style="border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo14; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.7pt; mso-yfti-irow: 3;">
<td style="background: #4F81BD; border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Statement
of Comprehensive Income<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo1; text-indent: -24.8pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo1; text-indent: -25.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi tentang penerimaan atau
pendapatan selama periode tersebut dan berisi tentang keuntungan selama
periode tersebut<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo1; text-indent: -25.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat diluted EPS<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 13.7pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -15.85pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi
tentang Komprehensif pendapatan neto yang diterima selama tahun berjalan dan
beban pajak penghasilan yang dikeluarkan serta laba rugi komprehensif tahun
berjalan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
terdapat liluted EPS<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 4;">
<td style="background: #4F81BD; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">statement
of financial position<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<br /></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-indent: -23.4pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-indent: -23.4pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat provisi jangka pendek <o:p></o:p></span></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat
provisi jangka panjang<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 5;">
<td style="background: #4F81BD; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">statement
of changes in equity<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo7; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo7; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi
pembagian laba 3 periode,deviden dan saham bonus untuk periode tersebut<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 25.1pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo8; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal;">
</span></span></i><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Berisi pembagian laba 2 periode, pembagian dividen
kas, Pencadangan saldo laba sebagai cadangan dana umum untuk periode
tersebut.</span><i><span style="font-family: "Arial,Italic","sans-serif"; font-size: 7.0pt; mso-bidi-font-family: "Arial\,Italic";"><o:p></o:p></span></i></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 6;">
<td style="background: #4F81BD; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">statement
of cash flows<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<br /></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l9 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l9 level1 lfo9; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan dalam laporan keuangan <o:p></o:p></span></div>
</td>
<td style="border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan dalam laporan keuangan<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 14.5pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td style="background: #4F81BD; border-bottom: solid windowtext 2.25pt; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 94.5pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">notes to
the interim condensed financial information<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border-bottom: solid windowtext 2.25pt; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 210.1pt;" valign="top" width="280"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan dalam laporan keuangan<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border-bottom: solid windowtext 2.25pt; border: none; height: 14.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 149.9pt;" valign="top" width="200"><div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo12; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo12; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan dalam laporan keuangan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;">C.</span><span style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"> Perusahaan Dagang</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableMediumShading2Accent4" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-bottom-alt: solid windowtext 2.25pt; mso-border-top-alt: solid windowtext 2.25pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-anchor-horizontal: page; mso-table-anchor-vertical: margin; mso-table-left: center; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 21.35pt; mso-yfti-tbllook: 1184; width: 607px;">
<tbody>
<tr style="height: 18.55pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 18.55pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 517; text-align: center;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Inssuer Code<o:p></o:p></span></div>
</td>
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 18.55pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 1;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">WALMEXV<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 0;">
<td style="background: #8064A2; border: none; height: 18.55pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Official Listing date<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 18.55pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Desember 2011<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 1;">
<td style="background: #8064A2; border: none; height: 18.55pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">GICS Industry Group<o:p></o:p></span></div>
</td>
<td style="border: none; height: 18.55pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Trading company<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 18.55pt; mso-yfti-irow: 2;">
<td style="background: #8064A2; border: none; height: 18.55pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Internet Address<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 18.55pt; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.researchhandmarkets.com/reports/2354436/">http://www.researchhandmarkets.com/reports/2354436/</a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<br /></div>
</td>
</tr>
<tr style="height: 19.6pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border: none; height: 19.6pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 166.45pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4;">
<span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Field<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 2.25pt; border: none; height: 19.6pt; padding: 0in 5.4pt 0in 5.4pt; width: 288.95pt;" valign="top" width="385"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin: 0in; mso-element-anchor-horizontal: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 21.35pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Walmex is engaged in services
selling home needs<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: center;">
<b><br /></b></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Analisis Laporan Keuangan</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableMediumShading2Accent4" style="border-collapse: collapse; border: none; mso-border-bottom-alt: solid windowtext 2.25pt; mso-border-top-alt: solid windowtext 2.25pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 643px;">
<tbody>
<tr style="height: 54.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 54.8pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 517; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">Indikator</span></b><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 54.8pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: -49.65pt; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 1; text-align: center; text-indent: 7.1pt;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">Wal</span></b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;">- Mart
de Mexico Y Centroamerica</span><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border-left: none; border-right: none; border-top: solid windowtext 2.25pt; height: 54.8pt; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 1; text-align: center;">
<span class="apple-converted-space"><span style="font-family: 'Times New Roman', serif;"> </span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">PT Matahari Putra Prima Tbk</span><b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1;"><o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Urutan Financial Statement</span></b><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -27.9pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Estados
Consolidados de Situacion Financiera<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(
Laporan Posisi Keuangan )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -27.9pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Estados
Consolidados de Resultados Integrales<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(
Laporan Laba Rugi Komprehensif Konsolidasi )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -23.4pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Estados
Consolidados de Flujos de Efectivo<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(
Laporan Arus Kas )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -27.9pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Estado De Contabilidad Consolidado Al<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 30.6pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> ( Catatan Atas Laporan Keuangan Konsolidasi
)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<br /></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoListParagraphCxSpFirst" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Posisi Keuangan
Konsolidasian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Laba Rugi Komprehensif
Konsolidasian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Perubahan Ekuitas Konsolidasian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Arus Kas Konsolidasian<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l6 level1 lfo1; mso-yfti-cnfc: 64; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Catatan atas Laporan Keuangan
Konsolidasian</span><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Income Statement</span></b><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo2; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi
tentang pendapatan yang diterima EPS</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"><o:p></o:p></span></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 1.7pt; margin-right: 0in; margin-top: 0in;">
<br /></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Statement of Comprehensive Income</span></b><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo4; mso-yfti-cnfc: 64; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo4; mso-yfti-cnfc: 64; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi tentang keuntungan yang di
dapat<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; mso-yfti-cnfc: 64; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo5; mso-yfti-cnfc: 64; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi tentang penjualan neto
yang diterima dan beban pokok penjualan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Financial Position</span></b><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l12 level1 lfo6; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l12 level1 lfo6; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan di dalam laporan keuangan<o:p></o:p></span></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l10 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l10 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada perbedaan di dalam laporan keuangan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Statement of Changes in Equity</span></b><b><span style="color: #1f497d; font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l4 level1 lfo8; mso-yfti-cnfc: 64; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l4 level1 lfo8; mso-yfti-cnfc: 64; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada perbedaan di dalam
laporan keuangan<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo9; mso-yfti-cnfc: 64; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo9; mso-yfti-cnfc: 64; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada perbedaan di dalam
laporan keuangan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 4; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Statement of Cash flows<o:p></o:p></span></b></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo10; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l11 level1 lfo10; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berisi
tentang Operating profit before changes in working capital<o:p></o:p></span></div>
</td>
<td style="border: none; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l9 level1 lfo11; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 1.7pt; margin-right: 0in; margin-top: 0in;">
<br /></div>
</td>
</tr>
<tr>
<td style="background: #8064A2; border-bottom: solid windowtext 2.25pt; border: none; mso-background-themecolor: accent4; padding: 0in 5.4pt 0in 5.4pt; width: 106.0pt;" valign="top" width="141"><div align="center" class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 0in; margin-right: 0in; margin-top: 0in; mso-yfti-cnfc: 68; text-align: center;">
<b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1;">Notes to the Financial Statement<o:p></o:p></span></b></div>
</td>
<td style="background: #D8D8D8; border-bottom: solid windowtext 2.25pt; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 184.5pt;" valign="top" width="246"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l13 level1 lfo12; mso-yfti-cnfc: 64; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 13.1pt; margin-right: 0in; margin-top: 0in; mso-list: l13 level1 lfo12; mso-yfti-cnfc: 64; text-indent: -13.1pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada perbedaan di dalam
laporan keuangan<o:p></o:p></span></div>
</td>
<td style="background: #D8D8D8; border-bottom: solid windowtext 2.25pt; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0in 5.4pt 0in 5.4pt; width: 191.5pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo13; mso-yfti-cnfc: 64; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; margin-left: 15.85pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo13; mso-yfti-cnfc: 64; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak ada perbedaan di dalam
laporan keuangam<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div style="text-align: center;">
<b><br /></b></div>
<div style="text-align: center;">
<br /></div>
<div style="text-align: center;">
<b>Sejarah Singkat Tentang Perusahaan Meksiko</b></div>
<div>
<b><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;"><br /></b></div>
<div style="text-align: justify;">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: start;">Grupo Financiero Banamex</b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Banamex
dibentuk pada 2 Juni 1884 dari penggabungan dari dua bank , Banco Nacional
Mexicano dan Banco Mercantil Mexicano , dua bank yang telah beroperasi sejak
awal 1882. Bank baru didirikan memiliki cabang di Mérida , Veracruz , Puebla ,
Guanajuato dan San Luis Potosi , dan membuka cabang di Guadalajara .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bank
direorganisasi pada tahun 1926 , menjadi bank pembiayaan dan mendirikan badan
pertama bank Amerika Latin di New York .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Banamex
secara bertahap memperkenalkan beberapa inovasi produk keuangan ke pasar
Meksiko termasuk tabungan ( pada tahun 1929 ) , jalur kredit pribadi ( tahun
1958 ) , kartu kredit ( tahun 1968 ) , dan ATM perbankan ( tahun 1972 ) .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
tahun 1981 , California Commerce Bank diakuisisi oleh Banamex .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
tengah krisis ekonomi yang parah ( 1982) , Presiden José López Portillo
mengumumkan devaluasi utama peso dan menasionalisasikan semua bank swasta di
Meksiko . Selama sembilan tahun berikutnya Banamex dioperasikan sebagai
asosiasi kredit nasional milik pemerintah .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
tahun 1991 , Banamex itu reprivatized dan mendirikan Grupo Financiero Banamex -
Accival dengan bank investasi Acciones y Valores de México ( Accival ) .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selama
empat tahun ke depan Banamex dan sisanya dari bank-bank swasta Meksiko memimpin
ekspansi belum pernah terjadi sebelumnya dari kredit swasta di Meksiko .
Perluasan ini terjadi di lingkungan ditandai dengan : i ) kurangnya budaya
kredit di bank baru diprivatisasi , yang telah dibeli di kelipatan kaya oleh
individu dan organisasi tanpa pinjaman pengalaman , dan ii ) pengawasan longgar
oleh otoritas pengawas , yang dipimpin beberapa kasus terjadinya transaksi yang
tidak teratur ( seperti transaksi pihak terkait ) .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hasil
ekspansi yang agresif ini kredit adalah strain neraca bank ( rasio kualitas
portofolio kredit dan rasio kapitalisasi ) . The Desember 1994 makro -
devaluasi peso Meksiko (lihat Kesalahan Desember) dan peningkatan yang
signifikan berikutnya suku bunga domestik ditambah dengan resesi ekonomi yang
dramatis, yang disebabkan Banamex dan banyak dari sisa bank diprivatisasi pada
dasarnya menjadi bangkrut .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
menghindari efek berpotensi bencana kebangkrutan bank yang umum , pemerintahan
Ernesto Zedillo memutuskan untuk menyelamatkan bank-bank bermasalah melalui
dana pemerintah ( Instituto de Protección al Ahorro Bancário atau IPAB ,
kemudian disebut Fondo Bancário de Protección al Ahorro atau Fobaproa). IPAB
tertarik pemegang saham bank untuk menyuntikkan modal segar ke bank-bank dengan
berjanji untuk membeli dari bank pinjaman non - performing dalam 2-1 ( atau
dalam beberapa kasus yang lebih besar ) rasio sehubungan dengan modal segar
baru disuntikkan dalam pertukaran untuk waktu yang lama - tanggal catatan
pemerintah dengan bunga yang dikapitalisasi .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Banamex
akhirnya terjual $ _ senilai pinjaman non - performing ke IPAB , dan pemegang
saham menyuntikkan $ _ ekuitas segar . Kombinasi dari langkah-langkah ini
ditambah dengan pemulihan ekonomi Meksiko membantu membersihkan neraca bank .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sejak
1997 sampai 2001 Roberto Hernández Ramírez adalah CEO . Pada tahun 1997 , di
depan Banamex diciptakan untuk memasuki pasar dana pensiun swasta yang baru
dibuat .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
tanggal 6 Agustus 2001, Citigroup Inc mengakuisisi Grupo Financiero Banamex -
Accival untuk US $ 12,5 miliar , yang menjadi Grupo Financiero Banamex . Ini
adalah AS-Meksiko merger perusahaan terbesar yang pernah . Operasi Grupo
Financiero Banamex yang diintegrasikan dengan usaha yang relatif kecil Mexico
yang ada Citibank di bawah nama merek Banamex . Manuel Medina Mora CEO saat ini
Amerika Latin .<o:p></o:p></span></div>
<div style="text-align: justify;">
<b><br /></b></div>
<b style="text-align: justify;"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 24px;">Altos Hornos deMexico ( AHMSA )</span></b><br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Altos
Hornos de Mexico , S.A. de C.V. ( AHMSA ) adalah pabrik baja terintegrasi
terbesar di negara ini . Ini memiliki kantor perusahaan di Monclova , Coahuila
, di tengah-tengah negara bagian Meksiko, Coahuila , 155 mil dari perbatasan
Amerika Serikat .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
area seluas hampir 3.000 hektar mengoperasikan dua pabrik pabrik baja . Operasi
AHMSA kita mulai dengan ekstraksi bijih dan selesai batu bara dan besi dengan
pembuatan tinggi produk baja nilai tambah . Saat ini , AHMSA beroperasi pada
tingkat produksi tahunan sebesar 3,5 juta metrik ton baja cair , dan memiliki
tenaga kerja 19.000 orang , termasuk anak perusahaannya .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ini
adalah pemimpin nasional dalam produksi dan komersialisasi produk baja datar
termasuk Hot Rolled Coil , lebar Plate, Cold Rolled Coil , Tinplate dan Baja
Tin -Free . Hal ini juga menghasilkan produk baja non - datar seperti Heavy
Shapes .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
memiliki tambang batubara sendiri di Palau , yang terletak 70 kilometer dari
Monclova . Setelah diekstrak , batubara dicuci dikirim oleh kereta api untuk
tanaman kokas AHMSA itu .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal">
</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber
utama bijih besi terletak di Hercules , Coahuila , tambang milik AHMSA . Sejak
saat itu bijih besi diangkut ke AHMSA melalui pipa 180 mil ( disebut Ferroduct
) yang melintasi gurun Coahuila . Perusahaan juga memiliki tambang bijih besi
di beberapa negara lain Meksiko .<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-align: justify;">Walmart de Mexico Y Centroamerica</b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Wal
- Mart de México y Centroamerica adalah perusahaan publik Meksiko . Telah
diperdagangkan di Bursa Efek Meksiko sejak tahun 1977 ( sebagai Cifra ). Perusahaan
ini didirikan pada tahun 1958 sebagai Cifra oleh Jerónimo Arango . Perusahaan
tumbuh dan pada tahun 1991 Cifra dan Wal - Mart Stores , Inc , menandatangani
perjanjian usaha patungan . Perjanjian ini memungkinkan kerja sama antara kedua
perusahaan dan pembukaan toko Walmart dan Klub Sam di Meksiko .</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Kemudian pada
tahun 1997 Walmart meningkatkan kepemilikan sahamnya dengan mengakuisisi 51 %
saham Cifra . Setelah akuisisi selesai Cifra berganti nama , perusahaan baru
menjadi Wal - Mart de Mexico , SA de CV Walmart lagi meningkatkan
kepemilikannya di Wal - Mart de Mexico sampai 60 % pada bulan April 2000 . [ 2
] Setelah menyelesaikan akuisisi operasi Walmart di Amerika Tengah , pada bulan
Januari 2010 , Walmart Meksiko diserap Walmart Centroamerica dan berganti nama
menjadi Walmart de Mexico y Centroamerica .<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
akhir Desember 2011 Walmart beroperasi 2.037 gerai ritel di Meksiko termasuk
restoran dan supermarket , di bawah nama Walmart , Superama , Suburbia , VIP ,
Sam Club dan Bodega Aurrera . Pada 2012 perusahaan itu terbesar majikan swasta
Meksiko dengan 209.000 karyawan . Seperlima dari toko Walmart di dunia adalah
di Meksiko . [ 3 ] Ini bersaing dengan Soriana , Comercial Mexicana , Chedraui
, HEB , Casa Ley , dan S - Mart .</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Wal
- Mart de México y Centroamerica merupakan perusahaan ritel terbesar di Amerika
Latin .</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Walmex
divisi restoran , VIP , diakuisisi oleh perusahaan Meksiko restoran , Alsea ,
pada September 2013 untuk sekitar $ 626.000.000 .</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<i><b>sumber :</b></i></div>
<br />
<div class="MsoNormal">
<a href="https://id.wikipedia.org/wiki/Bursa_Efek_Meksiko">https://id.wikipedia.org/wiki/Bursa_Efek_Meksiko</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="https://id.wikipedia.org/wiki/Indice_de_Precios_y_Cotizaciones">https://id.wikipedia.org/wiki/Indice_de_Precios_y_Cotizaciones</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://www.bmv.com.mx/">http://www.bmv.com.mx/</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="https://www.db.com/mexico/en/content/informacion_financiera.html">https://www.db.com/mexico/en/content/informacion_financiera.html</a><o:p></o:p></div>
<br />
<div class="MsoNormal">
<a href="http://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202013/Audit/BBCA/BBCA_LKT_Des_2013.pdf">http://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Infor</a></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<o:p></o:p><a href="http://www.ahmsa.com/Acero/Empresa/Financieros/BMV_AHM_1er_Trim_2013.pdf">http://www.ahmsa.com/Acero/Empresa/Financieros/BMV_AHM_1er_Trim_2013.pdf</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://www.banamex.com/resources/pdf/es/acerca_banamex/informacion_financiera/grupo_financiero/g_informacion_financiera/gpo_informe_1t2013.pdf">http://www.banamex.com/resources/pdf/es/acerca_banamex/informacion_financiera/grupo_financiero/g_informacion_financiera/gpo_informe_1t2013.pdf</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://www.relbanks.com/north-america/mexico/banamex">http://www.relbanks.com/north-america/mexico/banamex</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://www.bloomberg.com/markets/companies/country/mexico/">http://www.bloomberg.com/markets/companies/country/mexico/</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202013/Audit/BBRI/BBRI_LKT_Des_2013.pdf">http://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202013/Audit/BBRI/BBRI_LKT_Des_2013.pdf</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202013/Audit/MPPA/MPPA_LKT_Des_2013.pdf">http://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan/Laporan%20Keuangan%20Tahun%202013/Audit/MPPA/MPPA_LKT_Des_2013.pdf</a><o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<a href="http://walmex.mx/assets/files/Informacion%20financiera/Trimestral/Esp/2013/Transcript%20Walmex%20Resultados%201T13-esp.pdf">http://walmex.mx/assets/files/Informacion%20financiera/Trimestral/Esp/2013/Transcript%20Walmex%20Resultados%201T13-esp.pdf</a><o:p></o:p></div>
<div class="MsoNormal">
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<o:p><br /></o:p></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
</div>
<div class="MsoNormal">
<br /></div>
</div>
</div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-26073850133324610922014-01-19T06:44:00.002-08:002014-01-19T06:44:34.995-08:00KASUS WORLDCOM<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Manajemen
Worldcom menggelembungkan angka pada periode berjalan dengan cara:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
jaringan yang telah dibayarkan pihak worldcom kepada pihak ketiga
dipertanggungjawabkan dengan tidak benar. Dimana biaya jaringan yang seharusnya
dibebankan dalam laporan laba rugi, oleh perusahaan dibebankan ke rekening
modal. Hal ini mengakibatkan laba periode berjalan menjadi lebih besar dari
laba yang sebenarnya didapat oleh perusahaan. Dengan cara ini worldcom mampu
meningkatkan keuntungannya hingga $ 3.85 M</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dana
cadangan untuk beberapa biaya operasional dinaikkan oleh perusahaan. Dana cadangan
yang sudah terbentuk, nantinya akan dikurangi secara tidak benar oleh
perusahaan untuk memanipulasi jumlah keuntungan yang diperoleh perusahaan pada
periode berjalan. Dengan praktik ini, Worldcom berhasil memanipulasi
keuntungannya sebesar $ 2 M.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Arthur
Andersen menyetujui tindakan manipulasi karena :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak adanya integritas dalam praktik
audit Arthur Andersen, sehingga kecurangan yang dilakukan tidak diungkapkan
dalam opini auditor.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya hubungan antara AA dengan
Sullivan dan Myers yang merupakan pekerja di KAP AA sebelum bergabung dengan
WorldCom.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cara
Dewan Direksi Worldcom mencegah manipulasi yang dilakukan oleh manajemen :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dewan Direksi harus<span style="mso-spacerun: yes;"> </span>membentuk komite audit yang sepenuhnya
memenuhi asas integritas dan independensi. Hal ini agar pengukuran dan
pengungkapan atas LK worldcom dilakukan dengan benar sehingga tidak ada
informasi yang ditutupi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dewan direksi harus yakin bahwa Sistem
Pengendalian Manajemen (SPM) perusahaan telah dengan baik mengendalikan sistem
manajemen worldcom sehingga tidak terjadi kecurangan oleh pihak manajemen dalam
perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menciptakan budaya yang sehat, terbuka
dan taat terhadap corporate governance dan corporate responbility agar
perusahaan tidak melakukan kegiatan yang melanggar etika.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transparansi dari pihak manajemen baik
kepada auditor eksternal maupun internal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alasan
para akuntan WorldCom mau diajak bekerja sama<span style="mso-spacerun: yes;">
</span>dalam memanipulasi laporan keuangan adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Money
: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya iming-iming uang
dan bonus yang besar bagi para akuntan jika mereka mau bekerja sama dengan
pihak manajemen untuk memanipulasi laporan keuangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pressure:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya tekanan dari
atasan untuk memanipulasi laporan kaunagan. Yangmana jika tidak dituruti akan
mengakibatkan para akuntan dipecat.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Budaya perusahaan, yang
menghalalkan segala cara untuk dapat memperoleh penghasilan, agar perusahaan
tetap terlihat baik dimata publik dan harga saham perusahaan tidak turun
drastis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Internal
Controll:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lemahnya pengendalian
internal perusahaan, sehingga tindakan manipulasi dan kecurangan dapat terjadi
dalam perusahaan.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Chance
: Adanya kesempatan untuk memanipulasi LK worldcom, dimana dalam hal ini semua
pihak dari manajemen puncak hingga staf akuntansi dapat diajak bekerja sama
untuk memanipulasi LK perusahaan.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika
: Kurangnya etika profesi akuntansi, para akuntan yang bekerja di worldcom
tidak berpegang teguh pada etika profesi akuntansi ataupun GAAP, sehingga
mereka bersedia untuk melakukan tindakan yang melanggar kegiatan kode etik
profesi akuntansi.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dewan
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(J.Ebbers)<span style="mso-spacerun: yes;"> </span>dan CEO karena :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
tujuan untuk membeli saham worldcom ataupun untuk margin calls. Nmaun,
kenyataannya uang pribadi tersebut digunakan CEO worldcom untuk kepentingan
pribadinya sendiri. </span></div>
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<br /></div>
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dewan memastikan bahwa whistle blower akan berani maju untuk memberitahukan
mereka tentang kegiatan yang dipertanyakan atau meragukan?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dewan
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aman walaupun mereka telah membocorkan kejahatan pihak internal perusahaan.</span></div>
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Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-88976554346142285832014-01-19T06:41:00.003-08:002014-01-19T06:41:25.910-08:00KASUS KANTOR S & L<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dilihat
dari ilustrasi diatas diketahui bahwa Norm masih merasa bimbang untuk menjadi
seorang akuntan setelah lulus dari universitas. Ini disebabkan karena banyaknya
kasus yang melibatkan seorang akuntan yang dia baca dalam berbagai artikel dan
jurnal akuntansi. Permasalahan akuntansi itu adalah:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kasus
kantor S & L saat krisis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo3; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Write-off
penghapuan kredit yang dijual selama masa pinjaman pada saat kerugian itu
terjadi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo3; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bantuan
dari pemerintah yaitu dengan menerbitkan sertifikat <i style="mso-bidi-font-style: normal;">net worth </i>dihitung sebagai modal bagi S&L</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo3; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggunaan
transaksi yang melibatkan uang dimuka dan arus kas jangka pendek, yang akan
meningkatkan laba pada saat ini dan mengorbankan laba pada saat yang akan
datang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo3; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kurangnya
ketentuan kerugian karena pemantauan terhadap pinjaman kredit sangat kecil</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo3; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terjadi
penghapusan goodwill pada saat penggabungan S&L yang sudah berlangsung
selama 40 tahun</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo3; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Write
dari harta yang dimiliki berdasarkan dari nilai – nilai penilaian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; tab-stops: 347.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yang
menjadi permasalahan bagi Norm adalah banyak dari praktik-praktik diatas yang
tidak sesuai dengan ketentuan akuntansi yang berlaku umum (GAAP), karena para
akuntan juga terlibat dalam praktik tersebut. Dimanakah Para Akuntan?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Norm
juga prihatin tentang keahlian profesi akuntan dalam hal pengukuran dan
pengungkapan. Sebagai contoh, baru – baru ini banyak artikel tentang biaya
kesehatan yang dilibatkan oleh merokok, namun disini tidak ada akuntan yang
terlibat. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana
dengan temuan penipuan? Apakah auditor cukup untuk mencegah perilaku penipuan?
Kenapa auditor hanya bereaksi terhadap masalah yang ditemukan ketika mereka
bisa proaktif? Tidak dapatkah mereka menekankan pentingnya menggunakan kode
etik? Mengapa manajemen bersikap proaktif untuk masalah – masalah personil, dan
bersikap reaktif untuk masalah penipuan?</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawaban untuk kasus:</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kasus
1</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam kasus tersebut, banyak praktik
akuntansi yang dilanggar oleh para akuntan. Pelanggaran-pelanggaran tersebut
dapat terjadi karena:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo1; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak
adanya gagasan dan konsep dasar yang baik dari para akuntan tentang praktik
akuntansi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kurangnya
kemampuan praktis yang baik dari para akuntan dalam menyelesaikan masalah
sehingga menimbulkan banyak pelanggaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak
adanya pemahaman akan kode etik akuntansi dalam melakukan praktik akuntansi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lingkungan
sekitar dan komunitas yang turut mendukung penggunaan praktik akuntansi yang
keliru.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo1; tab-stops: 347.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kebiasaan
para akuntan yang terbiasa melakukan praktik akuntansi yang keliru.</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berbagai kesalahan dalam praktik
akuntansi tidak hanya terjadi karena kurangnya kode etik dari para akuntan,
tetapi juga karena lingkungan dan komunitas yang mendukung ataupun memaksa para
akuntan sehingga melakukan praktik akuntansi yang keliru. </span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kasus
2:</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 49.65pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntan profesional melakukan pengukuran
dan pengungkapan Laporan Keuangan. Namun, sebagian besar akuntan yang melakukan
pengukuran dan pengungkapan hanya terfokus pada pengukuran dan pengungkapan
laporan keuangan tahun berjalan. Para akuntan seringkali lupa untuk melakukan
pengukuran dan pengungkapan untuk periode yang akan datang. Tanpa memikirkan
pengukuran dan pengungkapan untuk periode selanjutnya.<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kasus
3:</span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebaiknya anda tetap menjadi akuntan
profesional. Seperti yang anda tahu, tugas utama auditor adalah untuk
menganalisis kebenaran laporan keuangan yang dilaporkan oleh pihak perusahaan. Apabila
timbul kecurigaan atas kebenaran laporan keuangan, tentu saja auditor harus
lebih proaktif dan melakukan berbagai pemeriksaan untuk membuktikan
kecurigaannya. </span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tentu saja anda tidak boleh melupakan
adanya risiko audit dalam setiap pemeriksaan yang dilakukan oleh auditor, dimana
bisa saja kesalahan laporan audit terjadi karena auditor tidak menemukan adanya
salah saji material dalam laporan keuangan. Saya rasa anda harus tetap menjadi
seorang akuntan profesional. Tentunya akan ada sanksi bagi para akuntan
profesional yang melanggar kode etik profesi akuntansi, baik itu sanksi sosial
maupun sanksi hukum. </span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 347.3pt; text-align: justify; text-indent: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saya harap ketika anda menjadi akuntan
nanti, anda dapat berpegang teguh pada kode etik akuntansi dan tindak melanggar
praktik-praktik akuntansi yang telah ditetapkan. Sehingga kasus-kasus seperti
yang anda katakan tidak terjadi lagi.</span></div>
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<br /></div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-88279914289625352902014-01-19T06:26:00.000-08:002014-01-19T06:37:31.998-08:00JIKA AKU MENJADI AKUNTAN PUBLIK<!--[if gte mso 9]><xml>
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<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 200%;">Berbicara mengenai
profesi, cukup banyak profesi yang ada saat ini. Namun sangatlah jarang orang
bergelut menjadi seorang akuntan publik. Yah memang saya menyadari banyak nya
pekerjaan yang harus di emban dan hal mungkin membuat orang merasa kurang
meminati profesi ini. Namun saya terbesit, jika aku menjadi seorang akuntan
publik bagaimana yah? <span style="mso-spacerun: yes;"> </span>Saya beralasan ini
merupakan profesi yang menjanjikan, yang sangat sebanding dengan yang
dikerjakan. Ada nominal yang saya dapat, namun saya rasa belum cukup puas tanpa
memberikan suatu kontribusi yang baik kepada negara. Kontribusi seperti apa?
Yah saya rasa dengan memiliki moral dan profesionalisme yang baik, tingkat
independensi yang kuat, dan pastinya mengacu kepada standar yang ditetapkan
yaitu Standar Profesional Akuntan Publik (SPAP) serta Ikatan Akuntansi Publik Indonesia (
IAPI ). </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 200%;">Menurut saya pribadi
kontribusi tidak harus muluk-muluk, karena mengingat banyaknya kasus yang
menjadikan profesi seorang akuntan dipandang kurang baik yang mengakibatkan
kris ekonomi di tahun 1997. Saya rasa dengan memiliki etika profesi akuntan
publik akan menjadi panduan bagi saya dalam menjalani kewajiban dalam hal
memberikan dan mempertahankan jasa kepada masyarakat yang berstandar tinggi,
melalui etika profesi<span style="mso-spacerun: yes;"> </span>merupakan sarana
pengaturan diri ( <i style="mso-bidi-font-style: normal;">self- regulation</i> )
dalam melaksanakan profesi sebagaimana yang diharapkan masyarakat pastinya akan
membuat kita dipercaya sehingga kita memiliki pengalaman yang banyak terhadap
berbagai kasus yang ada terjadi, dengan sikap independensi. Ada kontribusi kepada
negara lalu bagaimana dengan Corporate Social Responbility ( CSR )? Mengingat dikeluarkannya
Undang-Undang Perseroan Terbatas tahun 2007 yang mengatur mengenai kewajiban
perusaahaan untuk menerapkan Corporate Social Report ( CSR ) yang mengharuskan
untuk bertanggung jawab terhadap lingkungan sekitarnya. Saya kembali memikirkan
apa tindakan CSR yang mampu saya lakukan dalam profesi sebagai seorang akuntan
publik. Profesi seorang akuntan berdiri dalam Kantor Akuntan Publik (KAP)
yang berkerja dalam suatu tim, jadi tindakan pertama yaitu dengan
mensejahterahkan karyawannya dengan memberikan gaji pokok, uang lembur, bahkan
memberikan bonus ketika berhasil menyelesaikan kasus. Kedua adalah jaminan atas
konsumen, yaitu dengan memberikan pelayanan sebaik-baiknya kepada klien,
walaupun klien yang membayar kita, namun kita harus mampu untuk bersikap
independen kepada klien. Dan yang ketiga, yaitu kepada masyarakat di sekitar
perusahaan. Banyak hal yang bisa dilakukan untuk menerapkan tanggungjawab
sosial ini, menurut saya dapat dilakukan dengan memberikan bantuan kepada
daerah – daerah yang kurang mampu, misalnya dengan klinik pengobatan, pemberian
bantuan kepada panti asuhan, dan juga mungkin melakukan kegiatan senam sehat
kepada masyarakat yang berada di dekat lingkungan kantor saya. </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-size: 12.0pt; line-height: 200%;">Menurut saya, intinya
sutu pekerjaan apapun itu, kita harus memiliki kontribusi yang baik dan layak
kepada diri kita maupun negara, serta ditunjang dengan tindakan CSR yang baik,
dan bukan untuk mencari nama dalam lingkungan, namun bermakna buat yang
menerimanya. Saya rasa itu yang akan saya lakukan jika menjadi seorang akuntan
publik.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
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Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-22403559404339155132013-06-29T07:24:00.000-07:002013-06-29T07:24:00.319-07:00SIMPLE CONVERSATION AT LIBRARY<b>Sasya </b> : Are you coming from the library?<br /><br /><br /><b><span class="IL_AD" id="IL_AD4">Yemima </span></b>: Yes. I was there from 2p.m.<br /><br /><br />
<b>Sasya </b>: What book are you having?<br /><br /><br /> <b>Yemima </b>: It is a book on quiz.<br /><br /><br /><b>Sasya</b> : Are you a member of the library?<br /><br /><br /> <b data-iceapw="1">Yemima </b>: Yes. I am a member from January 2010. <span class="IL_AD" id="IL_AD1">Do you want</span> to <span class="IL_AD" id="IL_AD5">become a member</span>?<br /><br /><br /><b>Sasya </b>: Yes. what is the <span class="IL_AD" id="IL_AD3">membership</span> fee?<br /><br /><br /> <b>Yemima</b> : You must deposit Rs. 100/- only.<br /><br /><br /> <b>Sasya </b>: What is the monthly subscription?<br /><br /><br /> <b data-iceapw="1">Yemima </b>: There is no monthly subscription.<br /><br /><br /> <b>Sasya </b>: <span class="IL_AD" id="IL_AD6">How many</span> books can we borrow at a time?<br /><br /><br /> <b>Yemima </b>: We may borrow three books at a time.<br /><br /><br /> <b data-iceapw="1">Sasya </b>: Well. I will soon become a member of the library.Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-1612416908313506342013-06-28T08:17:00.002-07:002013-06-28T08:17:45.550-07:00Laundry TimeLiz hates (s) doing the laundry. She realizes (iz) that four weeks (s) have passed since her last trip to the Laundromat. There are piles (s) of clothes (z) in the closets (s), the sheets (z)and towels (z) are dirty, she’s (z) been wearing the same pair of blue jeans (s) for nine days (z), and she doesn’t (s) have any clean socks (s) or blouses (iz) left. She thinks (s) about it while she watches (z) one of her favorite TV shows (s). She wishes (iz) she didn’t have to do such chores (s). Then she opens (z) a book, turns (s) the pages (z), and tries (z) to study. The phone rings (s): one of Liz’s (iz) friends (s) reminds (z) her about Sally’s (z) party tomorrow evening. She decides (z) that it’s (s) now or never. She can’t go to the party unless she washes (iz) one of her new dresses (iz). She stuffs (s) all her clothes (s) into two laundry bags (s). She strips (s)the bed and pulls (s) the pillowcases (iz) off the pillows (z). She goes (s) through the apartment, picking up everything in sight. Finally, she grabs (s) some coat hangers (s), two boxes (iz) of detergent, and her keys (z), and closes (iz) the door behind her. She hopes (s) she won’t be too late. She arrives (s) at the Laundromat, carries (z) in all her belongings (s), and searches (iz) for some empty machines (z). But they’re all either in use or out of order. She sighs (z), picks (s) up everything, and drives (s) to the local video store to rent a couple of movies (iz).Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com1tag:blogger.com,1999:blog-5744205840405318295.post-20362713658161232232013-06-28T07:54:00.000-07:002013-06-28T07:54:38.070-07:00Howard’s Morning<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
clock radio play<u>ed</u> soft music, but it soun<u>ded</u> far away to Howard.
At last, he open<u>ed</u> </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 4;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/id/<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>/d/</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">his
eyes, roll<u>ed</u> over, and look<u>ed</u> at the clock. He turn<u>ed</u> away
and start<u>ed</u> to go back to sleep </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span>/d/<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>/id/<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/id/ </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">when
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out of bed, </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 8;"> </span><span style="mso-spacerun: yes;"> </span>/t/</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">quickly
shav<u>ed</u>, brush<u>ed</u> his teeth, comb<u>ed</u> his hair, and got dress<u>ed</u>.
He’d want<u>ed</u> to take a </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/t/ <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/d/<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>/d/<span style="mso-tab-count: 2;"> </span>/id/</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">shower,
but decid<u>ed</u> that there wasn’t enough time. He rush<u>ed</u> down the
stairs and into the </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/id/<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 2;"> </span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kitchen.
He hat<u>ed</u> being late. Hurriedly, he fix<u>ed</u> breakfast―coffee and a
toast<u>ed</u> English muffin </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>/id/<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 4;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/id/</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(no
time for his usual fri<u>ed</u> egg)―and rac<u>ed</u> out the door. He start<u>ed
</u>his car and had just pull<u>ed</u> </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/id/<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"></span><span style="mso-spacerun: yes;"> </span>/t/</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">out
the driveway when the thought popp<u>ed</u> into his mind : it was Saturday; he
didn’t have to go </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/t/<span style="mso-spacerun: yes;">
</span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 4;"> </span></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">to
work after all. He slowly return<u>ed</u>, climb<u>ed</u> the stairs, chang<u>ed</u>
his clothes, and went back to </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/d/<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>/d/<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>/id/</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bed
again. </span></div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-36287284751149440322013-04-28T20:57:00.001-07:002013-06-28T08:05:53.542-07:00Tenses<title></title>
<style type="text/css">
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<br />
<div align="justify" style="margin-bottom: 0in;">
<br /></div>
<table border="1" bordercolor="#000000" cellpadding="4" cellspacing="0" style="width: 100%px;">
<colgroup><col width="62*"></col>
<col width="74*"></col>
<col width="59*"></col>
<col width="61*"></col>
</colgroup><tbody>
<tr valign="top">
<td width="24%"><div align="center">
<b>Kind</b></div>
</td>
<td width="29%"><div align="center">
<b>Past </b>
</div>
</td>
<td width="23%"><div align="center">
<b>Present</b></div>
</td>
<td width="24%"><div align="center">
<b>Future</b></div>
</td>
</tr>
<tr valign="top">
<td width="24%"><div align="justify">
<b>Simple </b>
</div>
<div align="justify">
( S + V2 + O )</div>
</td>
<td width="29%"><div align="justify">
He play football every morning.</div>
</td>
<td width="23%"><div align="justify">
He plays football every morning.</div>
</td>
<td width="24%"><div align="justify">
He will play football every morning.</div>
</td>
</tr>
<tr valign="top">
<td width="24%"><div align="justify">
<b>Cont./ Progresif</b>
</div>
<div align="justify">
(S + tobe + Ving)</div>
</td>
<td width="29%"><div align="justify">
He was playing football every morning.</div>
</td>
<td width="23%"><div align="justify">
He is play football every morning.</div>
</td>
<td width="24%"><div align="justify">
He will be play football every morning.</div>
</td>
</tr>
<tr valign="top">
<td width="24%"><div align="justify">
<b>Perfect</b></div>
<div align="justify">
(S + have/ has+V3 )</div>
</td>
<td width="29%"><div align="justify">
He had play football every morning.</div>
</td>
<td width="23%"><div align="justify">
He has play football every morning.</div>
</td>
<td width="24%"><div align="justify">
He will have play football every morning, if you
come to meet me at 13 o' clock.</div>
</td>
</tr>
</tbody></table>
<div align="justify" style="margin-bottom: 0in;">
<br /></div>
Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-13018350592147296912012-06-26T21:13:00.004-07:002012-06-26T21:16:32.648-07:00Membenahi Hukum Ekonomi Indonesia<br />
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sistem
terpenting dalam suatu perekonomian adalah bagaiman hukum ekonomi yang sedang
berjalan dalam suatu negara. Dengan memiliki hukum ekonomi yanog baik akan
memberikan kontribusi perekonomian lebih baik pula. Hal teresebut dikarenakan
didalam suatu hukum ekonomi memberikan suatu sanksi yang diberikan kepada para
pelanggarnya sesuai dengan hukum yang berlaku.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Suatu negara yang menjunjung tinggi
suatu penegakan hukum ekonomi dan dijalankan secara adil dan merata pasti
perekonomian tersebut akan berjalan dengan baik dan lancar.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Selayaknya
dengan negara lainnya, negara Indonesia memiliki nilai hukum yang terikat,
salah satunya adalah hukum ekonomi itu sendiri. Indonesia memiliki hukum
ekonomi untuk mengatur jalannya perekonomian secara tersruktur.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Bagaimana dengan pelaksanaanya?</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hukum
tertulis namun tidak dijalankan dengan selayaknya hukum itu tersurat, akan mengakibatkan
kesia-sian belaka saja. Secara kasat mata saja sudah terlihat pelaksanaan hukum
di Indonesia, tidak menutup hukum ekonomi masih belum terealisasikan dengan
baik. Masih perlu pembenahan yang lebih detail, dari sudut pelaksana hukum itu
sendiri. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kebanyakan
yang saya rasa masih memandang SARA dalam semua aspek kegiatan perekomian di
Indonesia. Dengan memandang SARA justru akan membuat rapuhnya suatu negar itu
sendiri. Indonesia merupakan negara berkembang, apakah layak sperti ini?</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sebagai
contoh, saya ambil dari kegiatan industri di Indonesia. Kegiatan industri di
Indonesia bisa dikatakan sedang berkembang, namun masih banyak kegiatan usaha
yang dilakukan tidak sesuai dengan peraturan yang berlaku. Kurangnya pengawasan
dari pihak-pihak terkait menjadi faktor mudahnya pelaku usaha untuk melakukan
berbagai kecurangan serta longgarnya hukum yang mengatur mengenai
kegiatan-kegiatan industri tersebut. Seharusnya hukum yang mengatur tentang
kegiatan perindustrian maupun kegiatan usaha lainnya diperjelas serta
dipertegas untuk memberikan efek jera kepada pelaku usaha yang berbuat
kecurangan serta terciptanya persaingan yang bersih dan kompetitif diantara
para pelaku usaha.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Selain
kecurangan, banyak pelaku usaha atau perusahaan yang kurang memperhatikan hak
asasi manusia, seperti tidak tersedianya peralatan yang standar dalam proses
kegiatan usaha dan tidak dilengkapi dengan izin usaha. Hal ini membuat para
pekerja merasa tidak aman dan kurang layak bekerja namun karena sempitnya
lapangan pekerjaan sehingga mereka bekerja walaupun mengetahui kegiatan yang
dilakukan perusahaan tersebut sebenarnya ilegal serta melanggar hukum dan tidak
memenuhi standar pekerja.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pembangunan
dan perbaikan sarana dan prasarana perekonomian harus ditunjang dengan hukum
serta kerjasama yang baik antara pemerintah dan rakyatnya serta kemauan keras
untuk berkembang ke arah yang lebih baik. Menurut Prof. Mochtar
Kusumaatmadja, bahwa salah satu fungsi Hukum adalah, untuk menyediakan
jalur-jalur bagi pembangunan (politik, ekonomi, hukum maupun sosial budaya)
masyarakat. Sehingga suatu hukum penting dibuat guna terciptanya pembangunan
yang terintegrasikan ke segala aspek kehidupan berbangsa dan bernegara.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap
sektor harus bisa menempatkan diri dan saling bekerja sama untuk membangun
perekonomian ke arah yang lebih baik sehingga Indonesia dapat memiliki
perekonomian yang kuat, stabil dan lebih maju. Menjalankan hukum sebagaimana
mestinya dan adanya ganjaran yang tegas bagi pelanggarnya sangat diperlukan,
hanya tinggal bagaimana pihak-pihak yang terkait yaitu pemerintah serta
masyarakat menanggapi kebijakan yang dibuat untuk mensejahterakan masyarakat.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adanya
kepastian hukum, kebenaran serta keadilan bagi semua pihak yang terlibat dalam
perekonomian Indonesia akan menjadikan pembangunan ekonomi yang semakin
berkembang sehingga akan menimbulkan kepercayaan antara pemerintah, pelaku
usaha, serta masyarakat luas. Hukum ekonomi yang tegas dan sesuai dengan
keadaan Indonesia adalah pondasi untuk menciptakan keadaan perekonomian yang
ideal dan diidam-idamkan bangsa dan tidak lepas dengan dasar Negara yaitu
Pancasila dan Undang-undang dasar 1945.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Menurut
saya, langkah yang tepat dalam pembenahan hukum ekonomi itu sendiri, antara
lain :</span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Memperbaiki
sistem perekonomian itu sendiri</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Memberantas
para pelaku yang bertindak curang dengan keinginan pribadi dalam meraup
keuntungan yang berlipat ganda.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Meningat
kembali makna keBhinekaan itu sendri, sehingga terhindar dari kata SARA dalm kehidupan
bermasyarakat</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pribadi
sendiri, bagaimana kehidupan kita sehari – hari dengan tidak mau ikut terlibat
dari namanya pelanggaran hukum ekonomi tersebut</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perlunya
kembali penanaman nilai moral,didalam seluluh lapisan masyarakat tanpa
terkecuali.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Jika
menginginkan hukum ekonomi menjadi lebih baik lagi, hukum itu harus mampu
dengan tegas memberikan sanksi yang tepat dan layak bagi siapa saja
pelanggarnya, tanpa harus memandang SARA seseorang. Harus objektif sesuai
dengan tertulis dalam Hukum Ekonomi itu sendiri. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">
</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
sumber :<br />
<cite>khairunnisafathin.wordpress.com/.../bagaimana-<b>membenahi</b>-<b>hukum</b>-</cite><br />
<cite>www.wikipedia.com</cite><br />
<cite>ml.scribd.com/doc/25159126/makalah-<b>hukum</b>-<b>ekonomi</b></cite><cite> </cite></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-75865548768679917982012-06-26T20:17:00.001-07:002012-06-26T20:17:45.271-07:00Prospek Investasi Di Indonesia<!--[if gte mso 9]><xml>
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<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> <b> </b></span><b>I.<span style="font: 7.0pt "Times New Roman";">
</span></b></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian Investasi</span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Investasi
merupakan akumulasi suatu bentuk aktiva dengan suatu harapan mendapatkan
keuntungan dimasa depan. Dalam teori ekonomi, investasi berarti pembelian dari
modal barang yang tidak dikonsumsi tetapi digunakan untuk produksi yang akan
datang.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Investasi
adalah suatu komponen dari PDB dengan rumus <code><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">PDB = C + I + G + (X-M)</span></b></code><b style="mso-bidi-font-weight: normal;">. </b>Fungsi investasi pada aspek tersebut
dibagi pada investasi non-residential (seperti pabrik dan mesin) dan investasi
residential (rumah baru). </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Investasi
adalah suatu fungsi pendapatan dan tingkat bunga, dilihat kaitannya <code><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">I= (Y,i)</span></b></code>.
<span style="mso-spacerun: yes;"> </span>Suatu pertambahan pada pendapatan akan
mendorong investasi yang lebih besar, dimana tingkat bunga yang lebih tinggi
akan menurunkan minat untuk investasi sebagaimana hal tersebut akan lebih mahal
dibandingkan dengan meminjam uang. Walaupun jika suatu perusahaan lain memilih
untuk menggunakan dananya sendiri untuk investasi, tingkat bunga menunjukkan suatu
biaya kesempatan dari investasi dana tersebut daripada meminjamkan untuk
mendapatkan bunga.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bentuk
– Bentuk Investasi</span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ada
berbagai jenis investasi dan secara umum, investai dapat dibagi empat yaitu:</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Deposito
jangka pendek</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 1.0in; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tabungan bank</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 1.0in; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Deposito berjangka</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Obligasi</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Property</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saham</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Logam
mulia</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendidikan</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span>III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Investasi
di Indonesia</span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Indonesia
masih mampu bertahan meskipun perekonomian dunia dilanda krisis yang berkepanjangan.
Masyarakat tidak merasakan dampak krisis moneter di tahun 1997 – 1998 lalu. Pemerintah
dinilai mampu mengatasi masalah krisis tanpa adanya kebijakan yang meresahkan
hati masyarakat.</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Seiring
berjalannya proses pemulihan perekonomian dunia, investasi di Indonesia
berkembang pesat. Seperti saat ini, investasi di Indonesia sudah terlihat
jelas, hal itu dipengaruhi karena banyaknya orang sudah memahami apa itu
investasi dan banyak juga para investor berani menanamkan modal mereka. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berbagai
contoh investasi yang sedang berkembang adalah batu bara, sawit dan properti. Ini
merupakan lading investasi yang sangat menjanjikan. Para investor tidak datang
dari pihak domestik saja, bahkan negara seberang sudah melirik karena Indonesia
merupakan negara yang sedang berkembang. Dapat kita lihat, banyaknya perusahaan
luar negeri di Kalimantan, karena Kalimantan merupakan pengahasil tambang
terbaik,dan juga sawit yang tidak kalah menariknya. Berbeda dengan kedua
investasi tadi, investasi properti baru – baru ini menjadi nilai investasi yang
tidak bias dipandang sebelah mata lagi. Kita dapat lihat saat ini, banyaknya
apartemen dan perumahan yang beredar ditengah masyarakat. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana
dengan investor domestik? </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dilihat
dari data yang ada para investor domestic pun sudah banyak berkiparah dalam
investasi – investasi yang ada. Kebanyakan mereka menginvestasikan bentuk batu
bara, sawit maupun properti, hal itu dikarenakan nilai uang yang berangsur
menurun, dan nilai emas yang memiliki ketidakstabilan membuat mereka lebih memilih
investasi ini. Nominal yang didapatkan pun sangat menakjubkan. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apakah
semua investasi berjalan mulus?</span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ini
merupakan salah satu pertanyaan orang ketika hendak berinvestasi. Investasi sendiri
memiliki dua kemungkinan, berhasil dan gagal. Namun dilihat dari tingkat
keberhasilan yang ada, hal itu sangat bergantung dari para investornya sendiri.
Bagaimana dia sealaku penanam modal harus bekerja lebih ekstra melihat segala
resiko yang besar sekalipun. Tidak sekedar memlilh investasi yang akan
diinginkannya semata, namun kuantitas dan kuliatas investasinya bagaimana. Ingat
saja, untuk mendapatkan suatu keuntungan yang maksimal, resiko yang didapatkan
pun akan banyak. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yah..namanya
juga investasi, meraup keuntungan dari usaha kita sendiri, sekarang bagaimana
kita sebagai investor, harus siap menanggung segala baik buruknya investasi
yang kita jalani. </span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">sumber :</span></div>
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</span></span></span></cite><cite><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><a href="http://www.investor.co.id/home/prospek-investasi...di-indonesia.../30394"><span style="font-style: normal;">www.investor.co.id/home/</span><b><span style="font-style: normal;">prospek</span></b><span style="font-style: normal;">-</span><b><span style="font-style: normal;">investasi</span></b><span style="font-style: normal;">...di-</span><b><span style="font-style: normal;">indonesia</span></b><span style="font-style: normal;">.../30394</span></a></span></cite><cite><span style="font-size: 12.0pt; font-style: normal; line-height: 150%;"></span></cite></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><cite><u><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">www.wikipedia.com</span></u></cite><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></u></div>
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<br /></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-67086171102372826182012-06-26T09:34:00.004-07:002012-06-26T09:34:57.716-07:00Hal Mengenai KebiasaanDisuatu sore Ayah mengajak anak
remajanya yang agak nakal dan mempunyai kebiasaan-kebiasaan buruk untuk
berjalan-jalan dihutan sekitar perkebunan mereka. "Engkau melihat pohon
itu? Cobalah engkau mencabutnya," kata sang Ayah sambil menunujuk pada
salah satu pohon kecil dipinggir hutan.<br /> <br /> Dengan segera anak remaja itu berlari dengan satu tangan saja mencabut pohon kecil itu.<span class="text_exposed_show">
Mereka terus berjalan dan kali ini sang ayah menunjuk sebuah sebuah
pohon yang sudah agak besar . "Sekarang coba cabut pohon itu. Dengan
segera pula si anak remaja mencabut pohon itu, tetapi kali ini tidak
dengan satu tangan. Ia harus mencabutnya dengan kedua tangannya.<br /> <br />
Setelah berjalan beberapa langkah lagi sang Ayah menunjuk sebuah pohon
cemara yang cukup besar. "Sekarang Ayah mau engkau mencabut pohon itu."
Dengan kaget anak remaja itu menjawab, "Yang benar saja Ayah, itu kan
besar dengan seluruh kekuatanku pun aku tak dapat mencabutnya. Pohon itu
hanya dapat ditebang dengan Buldozer.”<br /> <br /> "Benar katamu," jawab
sang Ayah. Mereka kemudian duduk berdua dipinggir Hutan. "Sekarang
dengar," kata sang Ayah memulai pelajarannya. Sesuatu yang belum terlalu
lama dibiarkan, masih bisa dihilangkan dengan mudah. Seperti ketika
engkau mencabut pohon kecil tadi dengan satu tanganmu. Tetapi kebiasaan
yang sudah agak lama dibiarkan, masih bisa dihilangkan tetapi dengan
usaha dan kerja keras, seperti ketika engkau mencabut pohon kedua dengan
kedua tanganmu.<br /> <br /> Sedangkan kebiasaan yang sudah mendarah daging
karena sudah dibiasakan dan dipelihara, akan sangat sulit
menghilangkannya kecuali dengan pertolongan Tuhan . Maka belajarlah
segera membuang hal-hal yang tidak berkenan kepada Tuhan dan jangan
membiasakan dirimu melakukan kebiasaan-kebiasaan yang tidak baik. Karena
semakin lama kamu akan sangat sulit membuangnya.<br /> </span><br />
<span class="text_exposed_show">Banyak hal yang merupakan kebiasaan buruk. Kita
tahu hal itu tidak benar tetapi kita membiasakan diri melakukannya tanpa
merasa berdosa. Kita tahu hal itu tidak benar tetapi kita membiasakan
diri melakukannya tanpa merasa berdosa.<br /> <br /> Kebohongan,
ketidakjujuran, kesombongan, kedengkian, kemalasan, perselisihan, judi,
mabuk-mabukan, perzinahan dan lain-lain. Semakin lama kebiasaan itu akan
tumbuh dengan suburnya sehingga kita sulit menghilangkannya.<br /> <br />
Hanya anda saja yang tahu kebiasaan buruk apa yang sedang Anda biarkan
bertumbuh didalam dirimu saat ini. Jangan biarkan sampai berakar.
Sebaliknya, biasakanlah diri Anda melakukan kebiasaan-kebiasaan yang
baik, yang terpuji dan yang manis dihadapan Tuhan. Jika anda membiasakan
diri dengan hal-hal ini, maka Anda akan melihat betapa itu akan
bertumbuh dengan subur, berakar dengan kuat dan berbuah lebat.</span>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-7470612227969842822012-06-26T09:26:00.001-07:002012-06-26T09:27:07.258-07:00Jadilah Cantik Sesungguhnya<br />
Suatu pagi seorang anak gadis
berkata pada Ibunya,: "Ibu, ibu selalu terlihat cantik. Aku ingin
sepertimu. Beritahulah aku caranya..."<br />
<br />
Dengan tatapan lembut dan senyum haru, sang Ibu menjawab,:<br />
<br />
"Untuk Bibir yang menarik, ucapkanlah perkataan yang baik.."<br />
<br />
"Untuk pipi yang lesung, tebarkanlah senyum ikhlas kepada siapapun... "<br />
<br />
<span class="text_exposed_show"> "Untuk mata yang indah menawan, lihatlah selalu kebaikan orang lain..."<br /> <br /> "Untuk tubuh yang langsing, sisihkanlah makanan untuk fakir miskin..."<br /> <br /> "Untuk jemari tangan yang lentik menawan, hitunglah kebajikan yang telah diperbuat..."<br /> <br /> "Untuk wajah putih bercahaya, bersihkanlah kekotoran batin ...<br /> <br /> Anakku...<br /> Janganlah sombong akan kecantikan fisik,karena itu akan pudar oleh waktu.<br /> Kecantikan perilaku tidak akan pudar walau oleh kematian...<br /> <br /> Selamat berjuang menyemai dan menanam bibit-bibit kebajikan...<br /> <br /> Ingat!<br /> <br /> Kesempatan tidak selalu membuat hidup kita lebih baik, tapi perubahan diri kita mengubah segalanya..</span>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-16913940525441880432012-06-21T07:53:00.001-07:002012-06-21T07:53:14.565-07:00Full Time<!--[if gte mso 9]><xml>
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<div style="line-height: 250%; text-align: justify;">
<span style="font-family: "Constantia","serif";">Di
dalam dunia olahraga dikenal istilah “full time” atau “waktu berakhir”.
Contohnya dalam sepakbola, ketika seorang wasit meniupkan peluit tanda <em><span style="font-family: "Constantia","serif";">full time</span></em> itu telah tiba,
maka semua pemain harus menaati wasit tersebut dan mengakhiri pertandingan apa
pun hasilnya. Demikian juga dalam kehidupan, <em><span style="font-family: "Constantia","serif";">full
time</span></em> ini juga berlaku, namun yang meniupkan peluit tanda waktu
telah berakhir bukanlah seorang wasit biasa, melainkan Tuhan.</span></div>
<div style="line-height: 250%; text-align: justify;">
<br /></div>
<div style="line-height: 250%; text-align: justify;">
<span style="font-family: "Constantia","serif";">Ketika
Tuhan menetapkan bahwa waktu seseorang itu telah usai, maka tak ada seorang pun
yang dapat menahan waktu itu tiba. Setiap orang pasti menemui kematian, tua
ataupun muda. Kematian pasti akan datang di dalam kehidupan kita semua.</span></div>
<div style="line-height: 250%; text-align: justify;">
<br /></div>
<div style="line-height: 250%; text-align: justify;">
<span style="font-family: "Constantia","serif";">Namun
bagaimana dengan kita yang ditinggalkan dalam dunia ini? Sedih dan sangat berat
melepas kepergian orang yang paling dikasihi, mungkin tidak cukup satu tahun
untuk dapat mengikhlaskan kepergian orang yang kita kasihi.</span></div>
<div style="line-height: 250%; text-align: justify;">
<br /></div>
<div style="line-height: 250%; text-align: justify;">
<span style="font-family: "Constantia","serif";">Perpisahan
dengan seseorang yang kita kasihi mungkin menjadi sebuah kenyataan yang sulit
untuk kita terima. Namun yakinlah, suatu hari nanti kita akan bertemu kembali
dengannya di surga, untuk kemudian hidup bersama selama-lamanya.</span></div>
<div style="line-height: 250%; text-align: justify;">
<br /></div>
<div style="line-height: 250%; text-align: justify;">
<span style="font-family: "Constantia","serif";">Kita
adalah penumpang, dan Tuhan pengemudinya. Dia tahu mana yang tepat buat kita,
dan setiap kita dilanda kesedihan yang sangat sakit sekalipun, pasti ada
sukacita yang kita dapat kelak. Terpenting gunakan waktu mu sebaik mungkin,
hingga waktunya ketika pluit hidup akan bunyi kita sudah mengumpulkan yang
terbaik untuk bekal kita disana.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-16399595937935468352012-06-21T07:05:00.003-07:002012-06-21T07:05:48.591-07:00Don't Worry About Your Life<!--[if gte mso 9]><xml>
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<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Nanti
bagaimana?</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Besok
bagaimana?</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Bagaimana
dengan masa depanku, keluargaku…..???</span></div>
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<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Itulah
kalimat yang sering di ucapakan banyak orang, salah satunya saya sendiri. Ketika
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muncul, bahkan menimbulkan ketakutan berlebihan.</span></div>
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<br /></div>
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sama sekali, khawatiran tidak akan membuat segala keraguan kita akan terjawab,
kita akan semakin takut melangkah dalam hidup. </span></div>
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<br /></div>
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<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Pernahkah
kita melihat seekor burung, seekor burung tidak pernah mengumpulkan makanan,
dan harta dalam kehidupan mereka. Ketika lapar, burung akan mencari makanan dan
berbagi bersama dengan keluarganya. Bagaimana dengan kita, kita memiliki
kemampuan jauh lebih banyak dari seekor burung. </span></div>
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<br /></div>
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<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Bahkan
seorang miliyuner saja belum tentu merasa tenang akan hidupnya kelak, masih
dengan ke khawatiran. Masikah kita khawatir akan apa yang kita makan, pakai dan
masa depan kita? Jangan pernah takut akan hari depan, asal kita percaya dan
ikhlas dalam hidup semua akan berjalan dengan indah, dan jangan pernah
mengeluh, karena mengeluh akan membuat kita semakin khawatir.</span></div>
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<br /></div>
<div align="center" class="MsoNoSpacing" style="line-height: 200%; text-align: center;">
<b><span style="font-family: "Bradley Hand ITC"; font-size: 12.0pt; line-height: 200%;">“ Don’t worry about your life and be happy
in our life “</span></b></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-30445433433676254342012-06-21T06:43:00.001-07:002012-06-21T06:43:52.270-07:00Don't See Cover But See Inside<!--[if gte mso 9]><xml>
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<br />
<div align="center" class="MsoNoSpacing" style="line-height: 200%; text-align: center;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Sebuah
riset menyimpulkan bahwa bungkus rokok yang dibuat kurang menarik akan
mengurangi ketertarikan para remaja untuk merokok. Oleh karena itu, pemerintah
sebuah negara menetapkan undang-undang yang mengharuskan perusahaan rokok
mengganti warna, logo dan teks promosi pada bungkus rokok dengan pesan
peringatan kesehatan dan foto paru-paru yang rusak akibat penyakit. Alhasil,
gambar tokoh koboi gagah akan diganti dengan sesosok malaikat maut dalam upaya
menekan jumlah kematian karena merokok. Namun, bungkus rokok bukan satu-satunya
hal yang mungkin tampak menarik dari luar, tetapi busuk di dalam. </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Diatas
hanya sebahagian contoh, namun bagaimana dengan kehidupan kita? Dalam menjalani
hidup seringkali kita menghadapi persimpangan, mempertimbangkan akibat jangka
panjang dari semua keputusan kita. Sering sekali kita bertanya akankah hal hal
yang menarik bagi kita akhirnya akan membawa kita kepada sukacita ? Satu kata
yang dapat saya katakana “ tidak”. </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Sekalipun
di dalam perjalanan hidup kita terlihat kurang menarik bahkan buruk sekalipun,
belum tentu hasil yang kelak kita dapatkan akan buruk, dan sebaliknya. </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Hidup
itu adalah proses, bagaimana kita menyeimbangkan antara jiwa dan raga kita. Jangan
sampai kita hanya melihat luar, tanpa melihat isinya bagaimana. Terpenting dalam
hidup adalah, hidup mengandalkan Tuhan dan berlakulah benar, adil, dan jujur
dalam setiap jalan hidup. Masih banyak harus dipelajari, masih banyak yang
harus bertumbuh. </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Constantia","serif"; font-size: 12.0pt; line-height: 200%;">Jangan
pernah putus asa, bangkit dan tanam selalu semangatmu.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-32488021405877477412012-06-16T23:54:00.000-07:002012-06-21T07:53:43.577-07:00Jangan Menutupi Bau!!<br />
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Britannic Bold","sans-serif";">Bau yang timbul dari
meluapnya sampah di suatu tempat pembuangan sampah telah menjadi hal yang
memprihatinkan bagi masyarakat. Untuk mengatasi bau ini, para pekerja memasang
alat penyemprot wewangian berkapasitas besar. Dalam satu menit, alat itu dapat
menyemprotkan bergalon- galon zat pewangi dengan jangkauan hingga 45m
melingkupi gundukan sampah yang membusuk. Meski demikian, sebanyak apa pun
pewangi yang telah disemprotkan untuk menutupi bau sampah itu, bau wangi itu
hanya dapat menutupi untuk sementara waktu saja sampai sumber bau itu
benar-benar disingkirkan.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Britannic Bold","sans-serif";">Berusaha menyembunyikan dosa
kita merupakan langkah yang sia-sia. Bau busuk dari ketidaktaatan kita akan
tetap merembes keluar melalui apa pun yang kita gunakan untuk
menyembunyikannya. Mari kita mengakui di hadapan Tuhan segala sampah yang ada
di dalam hati, maka kita akan mengalami anugerah dan pengampunan Tuhan yang
menyegarkan dan membersihkan.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Britannic Bold","sans-serif";">Jujur dan akui segala bentuk
kesalahan mu jangan pernah menutup-nutupinya..</span></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com1tag:blogger.com,1999:blog-5744205840405318295.post-2991581872962820832012-06-16T23:38:00.002-07:002012-06-16T23:41:05.113-07:00Motivasi Diri Yukss..!!!<br />
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Berlin Sans FB","sans-serif";">Suasana
sudah mulai membosankan? Atau mungkin kamu sudah berada dalam titik
jenuh?uppsss..segera bertindak,, jangan sampai kamu ngerasain berlarut-larut. Coba
deh lakukan tips ini, yakin deh mood kamu naik kembali</span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Berlin Sans FB","sans-serif";">1.Temukan
tujuan</span></b><span style="font-family: "Berlin Sans FB","sans-serif";"><br />
Salah satu cara cepat memotivasi diri adalah kembali memiliki tujuan. Coba buat
daftar hal-hal yang ingin ka,mu capai dalam waktu dekat. Keinginan itu akan
kembali memotivasi diri Anda.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">2. Cari inspirasi</span></b><br />
Setelah tujuan ditentukan, kini carilah jalan untuk mencapainya. Misalnya, kamu
berlibur sejenak untuk melepas kepenatan sehari-hari.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">3. Minta dukungan</span></b><br />
Motivasi akan terus berjalan baik jika kamu berada di dalam lingkungan yang
mendukung. Lingkungan yang tepat akan memberikan semangat jika suatu saat tekad
yang kamu miliki memudar.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">4. Jangan ekstrem</span></b><br />
Jangan memasang target keberhasilan terlalu tinggi. Mulailah dari langkah
kecil. Tujuannya agar kamu tak cepat kecewa. Memasang target terlalu tinggi
lalu mengalami kegagalan, akan mengembalikan kamu ke posisi awal. Lebih baik
capai keberhasilan tersebut perlahan namun pasti.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">5. Fokus</span></b><br />
Fokus pada tujuan dapat membantu kamu menjaga motivasi agar tak kembali hilang.
Selain itu fokus juga akan membantu kamu mencapai tujuan.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">6. Sabar</span></b><br />
Tujuan kamu tak akan tercapai dengan cara yang instan. Oleh karena itu, pahami
benar bahwa di tengah tujuan ada proses yang panjang. Jangan sampai proses itu
membuat kamu frustasi dan kembali putus
asa.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">7. Hargai keberhasilan</span></b><br />
Jika ada tujuan kamu yang sudah tercapai, jangan ragu memberi penghargaan untuk
diri sendiri. Caranya bisa beragam, misalnya membelikan sesuatu untuk diri
sendiri, berlibur dan sebagainya.<br />
<br />
<b><span style="font-family: "Berlin Sans FB","sans-serif";">8. Berpikir positif</span></b><br />
Yang terakhir, jagalah motivasi yang telah kamu bangun dengan berpikiran
positif. Pikiran positif akan membuat kamu lebih bersemangat menghadapi segala
tantangan hidup.</span></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com1tag:blogger.com,1999:blog-5744205840405318295.post-59816886756016781762012-04-22T08:06:00.003-07:002012-04-22T08:06:49.179-07:00Memaafkan..Ini sebuah kisah tentang dua orang sahabat
karib yang sedang berjalan melintasi gurun pasir. Di tengah perjalanan,
mereka bertengkar dan salah seorang menampar temannya. Orang yang kena
tampar merasa sakit hati, tapi dengan tanpa berkata-kata, dia menulis di
atas pasir: "Hari ini, sahabat terbaikku menampar pipiku."<br /> <br /> Mereka terus berjalan sampai akhirnya menemukan sebuah oasis<span class="text_exposed_show">.
Mereka memutuskan untuk mandi. Orang yang pipinya kena tampar dan
terluka hatinya, mencoba berenang namun nyaris tenggelam, tapi dia
berhasil diselamatkan oleh sahabatnya. Ketika dia siuman dan rasa
takutnya sudah hilang, dia menulis di sebuah batu: "Hari ini, sahabat
terbaikku menyelamatkan nyawaku."<br /> <br /> Orang yang menolong dan
menampar sahabatnya, bertanya "Kenapa setelah saya melukai hatimu, kau
menulisnya di atas pasir dan sekarang menuliskan ini di batu?" Sambil
tersenyum temannya menjawab, "Ketika seorang sahabat melukai kita, kita
harus menulisnya di atas pasir agar angin maaf datang berhembus dan
menghapus tulisan itu. Dan bila sesuatu yang luar biasa baik terjadi,
kita harus memahatnya di atas batu hati kita, agar takkan pernah bisa
hilang tertiup angin."<br /> <br /> Dalam hidup ini ada kalanya kita dan
orang terdekat kita berada dalam situasi yang sulit, yang kadang
menyebabkan kita mengatakan atau melakukan hal-hal yang menyakiti satu
sama lain. Juga terjadinya beda pendapat dan konflik karena sudut
pandang yang berbeda. Oleh karena itu, sebelum kita menyesal di kemudian
hari, cobalah untuk saling memaafkan dan melupakan masa lalu.</span>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-58342153209185786962012-04-22T07:09:00.000-07:002012-04-22T07:09:22.532-07:00Masalah..Masalah ??<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Masalah ??</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Satu kata
yang tak pernah lepas dari kehidupan manusia. Seiring dengan berjalannya usia,
hidup kita memiliki permasalahan yang tak kunjung padam. Selalu dan selalu ada
saja permasalahan datang silih berganti. </span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Nah..
bagaimana cara kita menyikapinya?Apakah pasrah dan menghindar dari setiap
permasalahan tersebut?</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Tidak itu
bukan lah langkah yang tepat, karena dengan pasrah dan menghindar dari setiap
permasalahan justru akan membuat kita semakin terbebani dan suatu saat akan
semakin memperparah keadaan yang ada.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Bagaimana
dong ???</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Langkah
yang tepat itu:</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Tidak panik dan ikhlas</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">guys..
pasti tau kan setiap kepanikan pasti menimbulkan efek buruk. Gitu juga dengan
masalah, kalo masalah hanya kita tangisi tanpa ada langkah, apa dapat selesai
masalahnya?</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Ga
akan, justru kita semakin ragu untuk menjalaninya. Coba lah dengan tersenyum
dan ikhlas, pasti deh pikiran kita akan mencari step – step yang harus kita
jalani dalam hadapi masalah.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: 0.5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Banyak berdoa</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Doa
itu cara paling ampuh, jangan pernah andalkan kekuatan sendiri, namun andalkan
Tuhan yah.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: 22.5pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -4.5pt;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Optimis</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Tidak
ada badai tidak berlalu, tidak api yang tidak padam. Nah.. setiap masalah pasti
ada jalannya, optimis dan bekerja keras menemukan langkah permasalahan kita
masing – masing.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; margin-left: 0.5in; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Ingat..</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Jangan pernah
takut hadapi masalah, tetap tersenyum dan berlarilah menemukan jawaban setiap
permasalahan.. Masalah bukan untuk ditangisi, dan dibuat pusing, namun buat
dijalani, setiap orang yang mampu menyelesaikan setiap masalah, itu pertanda kita
kuat, semangat dan dewasa.</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 200%;">Ok guys..
selamat mencoba</span></div>
<div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;">
<br /></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-13196167690094892892012-04-08T09:19:00.000-07:002012-06-21T08:26:16.004-07:00Pelaksanaan Undang – Undang Perlindungan Konsumen di Indonesia<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Berlakunya Undang – Undang Perlindungan Konsumen No 8 tahun 1999 pada April 2000 silam, tidak serta merta membuat para konsumen memiliki hak yang sewajar diterima. Walaupun sangat jelas tertulis dalam Undang – Undang No 8 tahun 1999 tersebut menyatakan bahwa:</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">“ Hak konsumen diantaranya adalah hak atas kenyamanan, keamanan, dan keselamatan dalam mengkonsumsi barang dan atau jasa ; hak untuk memilih barang atau jasa serta mendapatkan barang dan jasa </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">tersebut sesuai dengan nilai tukar dan kondisi serta jaminan yang dijanjikan; hak untuk diperlakukan atau dilayani secara benar dan jujur serta tidak</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> diskrimatif </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">; hak untuk mendapatkan kompensasi, ganti rugi dan atau penggantian, apabila barang dan atau jasa yang diterima tidak sesuai dengan perjanjian atau tidak sebagaimana mestinya; dan sebagainya.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">”</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> ( sumber: Wikipedia )</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Banyaknya kasus mengenai hak konsumen sudah teramat sering kita dengar dari media informasi. Dari sekian banyak jenis atau sektor usaha, usaha jasa kesehatan merupakan salah satu sektor yang paling parah merugikan konsumen karena biasa fatal akibatnya. Namun kadangkala konsumen sering tidak merasa dirugikan. </span></div>
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<span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dari sekian banyak jenis atau sektor usaha, usaha jasa kesehatan merupakan salah satu sektor yang paling parah merugikan konsumen karena bisa fatal akibatnya. Namun konsumen sering tidak merasa dirugikan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Beberapa kasus mengenai perlindungan hak konsumena, antara lain :</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kasus pidana pencemaran nama baik dengan tersangka Prita Mulyasari (32) dengan penuntut rumah sakit Omni. Berawal ketika tersangka merasa haknya sebagai pasien tidak dilayani dengan baik dari rumah sakit tersebut. Seharusnya pihak rumah sakit memberikan penjelasan dan bukti yang konkit kepada pasien mengenai kondisi kesehatan dan pemeriksaannya, namun tidak pada dirinya. Kemudian dia menceritakan segalanya melalui media sosial “ facebook “. Namun semuanya jauh dari perkiraannya, Prita malah dituntut balik oleh pihak rumah sakit atas kasus pencemaran nama baik. </span></b></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">K</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">asus obat nyamuk HIT, kasus ini merupakan cerminan bagaimana para pelaku usaha tidak mau memberikan informasi yang cukup dan memadai tentang kandungan dari obat nyamuk tersebut. </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></b></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Belum lagi terdapat penelitian dari suatu lembaga penelitian independen di Jakarta yang menemukan fakta bahwa pada umumnya pasta gigi mengandung bahan detergent yang membahayakan bagi kesehatan. </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></b></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dalam kasus-kasus kecil, bisa terlihat dengan gamblang bagaimana perlakuan pelaku usaha yang bergerak di bidang industri retail dalam urusan uang kembalian pecahan Rp. 25,00 dan Rp. 50,00. Yang ini malah lebih parah lagi perlakuannya, biasanya diganti dengan permen dalam berbagai jenisnya (biasanya terjadi di supermarket) atau kalau tidak malah dianggap sumbangan (ini biasanya di minimarket).</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kasus di atas hanya sekian dari beberapa kasus yang terkuak di media informasi, namun dalam kenyataannya banyak orang yang merasa haknya sebagai seorang konsumen belum berjalan dengan semestinya, padahal Undang – Undang tersebut sudah sangatlah jelas bahwa konsumen harus diperlakukan dengan baik sesuai dengan nilai tukar serta jaminan yang di janjikan karena konsumen adalah raja.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Namun tidak jarang juga kita temui, banyak orang menyadari akan adanya pelanggaran hak – hak konsumen dialakukan secara sistematis</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> oleh kalangan pelaku usaha, dan cenderung mengambil sikap tidak ingin ribut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dalam kasus </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">penitipan barang</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, kita bisa membayangkan jawaban apa yang akan diterima apabila konsumen berani mengajukan komplain atas </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">tertukarnya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> sebagian </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">barang</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> yang dititipkan pada </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">pelaku penitipan barang tersebut. </span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Apalagi jika kita meributkan masalah uang kembalian yang </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">diganti dengan permen, atau bahkan dengan alasan bantuan pada panti sosial. Kita jarang bahkan tidak pernah menanyakan akan keberadaan panti sosial yang mereka tujukan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Kepada siapa hak kita sebagai seorang konsumen di dengar. Padahal UU Konsumen memiliki tujuan tertentu, yakni :</span></div>
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<span style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak atas kenyamanan, keamanan, dan keselamatan dalam mengkonsumsi barang dan/atau jasa;</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak untuk memilih barang dan/atau jasa serta mendapatkan barang dan/atau jasa tersebut sesuai dengan nilai tukar dan kondisi serta jaminan yang dijanjikan;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak atas informasi yang benar, jelas, dan jujur mengenai kondisi dan jaminan barang dan/atau jasa;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak untuk didengar pendapat dan keluhannya atas barang dan/atau jasa yang digunakan;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak untuk mendapatkan advokasi, perlindungan, dan upaya penyelesaian sengketa perlindungan konsumen secara patut;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak untuk mendapat pembinaan dan pendidikan konsumen;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak un</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">tu</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">k diperlakukan atau dilayani secara benar dan jujur serta tidak diskriminatif;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak untuk mendapatkan kompensasi, ganti rugi dan/atau penggantian, apabila barang dan/atau jasa yang diterima tidak sesuai dengan perjanjian atau tidak sebagaimana mestinya ;</span></div>
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<span lang="IN" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">ü<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hak-hak yang diatur dalam ketentuan peraturan perundang-undangan lainnya.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> (sumber : file investasi)</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Berlakunya hukum tertulis masih saja membuat hak sebagai konsumen belum teralisasi dengan baik. Masih banyak konsumen merasa hidup dalam ketidakadilan, karena banyaknya oknum yang mencari keuntungan dari hak yang seharusnya di dapati oleh konsumen tersebut. Masyarakat bersama pemerintah harus mampu memerangi keadaan seperti ini, kita harus balik kepada manfaat dari pada UU No 8 tahun 1997 mengenai perlindungan konsumen. Jangan sampai konsumen diberdaya akan penipuan publik secara terus menerus. </span></div>
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<br /></div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-61410351101114276172012-04-08T01:28:00.000-07:002012-04-08T01:28:49.968-07:00Wanita & Kreteknya<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>IN</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;"><br />
</div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Kretek...?</span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Siapa yang tak asing lagi dengan benda ini. Segala usia dini hingga lanjut pasti pernah melihat jelas benda mungil ini. Jelas.. dikarenakan penikmat benda kecil ini pun tersebar luas, baik dari pelosok hingga ibukota, dari warung kecil hingga supermarket ternama menjajakan benda kecil ini.</span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Kalau ditanya kepada para penikmat kretek, mereka memberikan argumen masing – masing, yang pada intinya benda kecil ini memberikan suatu kenikmatan tersendiri bagi penikmatnya. Terlihat jelas, penikmat kretek meningkat tajam, dan mampu kita lihat dengan mata kita sendiri, di semua tempat pasti ada saja yang sedang menghisap si kecil ini, namun bagaimana dengan kaum hawa yang menjadi konsumen penghisap kretek ?</span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Sama seperti kaum adam, kaum hawa mendefenisikan kretek menjadi sahabat sejati pelepas penat dan tak jarang mereka menyatakan bahwa kretek mampu memberikan mereka suatu inspirasi dan semangat dalam menjalani aktivitas sehari – hari. </span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Apa itu mungkin ? yah.. saya sendiri tidak tahu, dan saya sendiri tidak penikmat kretek dan tidak berada dalam lingkungan keluarga penikmat kretek.</span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Bahaya ?</span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Sudah sangat jelas di bungkusan kretek itu tertulis bahaya yang didapatkan dari rokok. Terkhusus para kaum hawa, yang memberikan efek<span> </span>gangguan pada rahim mereka. Namun apakah mereka sudah tutup mata dan telinga akan bahaya nya? Yah..itulah keputusan mereka, mereka pasti sudah jauh mengetahui akan bahaya kretek itu sendiri. </span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><span style="font-family: Andalus;">Selayaknya sahabat sejati sangat sulit untuk dipisahkan, seperti itulah kretek sangat sulit dilepaskan dari gaya hidup para penikmatnya.</span></div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 200%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0tag:blogger.com,1999:blog-5744205840405318295.post-8374850650347283362012-04-06T08:01:00.000-07:002012-04-06T08:01:45.902-07:00Hak Kekayaan Intelektual ( HAKI )<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="MsoNoSpacing" style="line-height: 150%; margin-left: 31.5pt; mso-list: l3 level1 lfo1; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian HKI</span></b></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak Kekayaan Intelektual ( HKI / HaKI ) adalah padanan kata yang biasa digunakan untuk <i style="mso-bidi-font-style: normal;">Intellectual Property Rights </i>( IPR ) atau dalam bahasa Jerman nya <i style="mso-bidi-font-style: normal;">Geistiges Eigentum,</i> yaitu hak yang timbul bagi hasil olah pikir otak yang menghasilkan suatu produk atau proses yang berguna untuk manusia. Produk <span style="mso-spacerun: yes;"> </span>dapat berupa teknologi, pengetahuan, seni, sastra, gubahan lagu, karya tulis, karikatur, dan lainnya, yang semuanya merupakan hasil dari kreativitas dan mampu dinikmati. </span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setiap orang bebas untuk mengajukan suatu permohonan maupun mendaftarkan karyanya itu ataupun tidak. Hal tersebut diberikan dari Negara sebagai hak eksklusif kepada setiap individu, dengan tujuan sebagai bentuk penghargaan atas hasil karya sehingga dapat lebih mengembangkan kreativitasnya lagi. </span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sistem HKI sendiri didukung dokumentasi yang baik atas segala bentuk kreativitas manusia sehingga terhindar dari kesamaan hasil karya orang lain.</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maka dari itu, sangat diharapakan masyarakat dapat memanfaatkannya dengan semaksimal mungkin untuk keperluan dalam mengembangkan kreativitasnya sehingga hasil dari kreativitasnya akan memiliki nilai tambah yang lebih baik lagi.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: 31.5pt; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembagian HKI</span></b></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Secara garis besar HAKI dibagi dalam dua bagian, yaitu: </span></div><ol start="1" style="margin-top: 0in;" type="1"><li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l2 level1 lfo2; tab-stops: list .5in; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak Cipta</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> (<i style="mso-bidi-font-style: normal;">copy rights</i>)</span></li>
</ol><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Karya-karya yang dicakup oleh Hak Cipta termasuk karya-karya literatur seperti novel, puisi, karya pertunjukan, karta-karya referensi, koran dan program komputer, data-base, film, komposisi musik, dan koreografi, sedangkan karya artistik seperti lukisan, gambar, fotografi dan ukiran, arsitektur, iklan, peta dan gambar teknis.</span></div><ol start="2" style="margin-top: 0in;" type="1"><li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l2 level1 lfo2; tab-stops: list .5in; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak Kekayaan Industri</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> ( <i style="mso-bidi-font-style: normal;">Industrial Property Rights </i>), mencakup:</span></li>
</ol><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list .75in; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Paten</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Paten merupakan hak eksklusif yang diberikan atas sebuah penemuan, dapat berupa produk atau proses secara umum, suatu cara baru untuk membuat sesuatu atau menawarkan solusi atas suatu masalah dengan teknik baru. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Paten memberikan perlindungan terhadap pencipta atas penemuannya. Perlindungan tersebut diberikan untuk periode yang terbatas, biasa-nya 20 tahun. Perlindungan yang dimaksud di sini adalah penemuan tersebut tidak dapat secara komersil dibuat, digunakan, disebarkan atau di jual tanpa izin dari si pencipta. </span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: .5in;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list .75in; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Desain Industri ( <i style="mso-bidi-font-style: normal;">industrial designs</i> )</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Desain industri adalah aspek ornamental atau estetis pada sebuah benda. Desain tersebut dapat mengandung aspek tiga dimensi, seperti bentuk atau permukaan benda, atau aspek dua dimensi, seperti pola, garis atau warna.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Desain industri diterapkan pada berbagai jenis produk industri dan kerajinan; dari instrumen teknis dan medis, jam tangan, perhiasan, dan benda-benda mewah lainnya; dari peralatan rumah tangga dan peralatan elektronik ke kendaraan dan struktur arsitektural; dari desain tekstil hinga barang-barang hiburan. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Agar terlindungi oleh hukum nasional, desain industri harus terlihat kasat mata. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hal ini berarti desain in-dustri pada prinsipnya merupakan suatu aspek estetis yang alami, dan tidak melindungi fitur teknis atas benda yang diaplikasikan.</span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list .75in; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merek ( trade mark )</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; tab-stops: 22.5pt; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Merek adalah suatu tanda tertentu yang dipakai untuk mengidentifi-kasi suatu barang atau jasa sebagai-mana barang atau jasa tersebut dipro-duksi atau disediakan oleh orang atau perusahaan tertentu. Merek membantu konsumen untuk mengidentifikasi dan membeli sebuah produk atau jasa berdasarkan karakter dan kualitasnya, yang dapat teridentifikasi dari mereknya yang unik.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: 13.5pt; tab-stops: 22.5pt; text-align: justify; text-indent: .25in;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list 27.0pt; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penanggulangan praktik persaingan curang ( <i style="mso-bidi-font-style: normal;">repression of unfair competition</i> )</span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list .75in; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Desain tata letak sirkuit terpadu ( <i style="mso-bidi-font-style: normal;">integrated circuit</i> )</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sirkuit terpadu adalah suatu produk dalam bentuk jadi atau setengah jadi, yang di dalamnya terdapat berbagai elemen dan sekurang-kurangnya satu dari elemen tersebut adalah elemen aktif, yang sebagian atau seluruhnya saling berkaitan serta dibentuk secara terpadu di dalam sebuah bahan semikonduktor yang dimaksudkan untuk menghasilkan fungsi elekronik. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Desain tata letak adalah kreasi berupa rancangan peletakan tiga dimensi dari berbagai elemen, sekurang-kurangnya satu dari elemen tersebut adalah elemen aktif, serta sebagian atau semua interkoneksi dalam suatu sirkuit terpadu dan peletakan tiga dimensi tersebut dimaksudkan untuk persiapan pembuatan sirkuit terpadu. </span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list .75in; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rahasia dagang ( <i style="mso-bidi-font-style: normal;">trade secret</i> )</span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-list: l2 level2 lfo2; tab-stops: list .75in; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlindungan varietas tanaman ( <i style="mso-bidi-font-style: normal;">plant variety protection</i> )</span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="margin-left: 27.0pt; mso-list: l3 level1 lfo1; text-indent: -27.0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Dasar Hukum HKI</span></b></div><div class="MsoNoSpacing" style="margin-left: .5in;"><span style="mso-tab-count: 1;"> </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .75in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.5in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan Undang – Undang No. 19 tahun 2002 tentang Hak Cipta</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak Cipta</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> adalah hak eksklusif bagi penerima hak untuk mengumumkan atau memperbanyak ciptaannya atau memberikan izin untuk itu dengan tidak mengurangi pembatasan – pembatasan<span style="mso-spacerun: yes;"> </span>menurut peraturan perundang – undangan yang berlaku.</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: 13.5pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>( pasal 1 ayat 1 )</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Berdasarkan Undang-Undang Nomor 14 Tahun 2001 tentang Hak Paten</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Paten</span></b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"> adalah hak eksklusif yang diberikan oleh Negara kepada Inventor atas hasil Invensinya di bidang teknologi, yang untuk selama waktu tertentu melaksanakan sendiri Invensinya tersebut atau memberikan persetujuannya kepada pihak lain untuk melaksanakannya. ( pasal 1 ayat 1 )</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span lang="EN-GB" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Berdasarkan Undang-Undang Nomor 15 Tahun 2001 tentang Merek </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Merek</span></b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"> adalah tanda yang berupa gambar, nama, kata, huruf- huruf, angka- angka, susunan warna, atau kombinasi dari unsur- unsur tersebut yang memiliki daya pembeda dan digunakan dalam kegiatan perdagangan barang atau jasa. ( pasal 1 ayat 1 )</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span lang="EN-GB" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Berdasarkan Undang-Undang Nomor 31 Tahun 2000 tentang Desain Industri </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Desain Industri</span></b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"> adalah suatu kreasi tentang bentuk, konfigurasi, atau komposisi garis atau warna, atau garis dan warna, atau gabungan daripadanya yang berbentuk tiga dimensi atau dua dimensi yang memberikan kesan estetis dan dapat diwujudkan dalam pola tiga dimensi atau dua dimensi serta dapat dipakai untuk menghasilkan suatu produk, barang, komoditas industri, atau kerajinan tangan.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"><span style="mso-spacerun: yes;"> </span>( pasal 1 ayat 1 )</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span lang="EN-GB" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Berdasarkan Undang-Undang Nomor 32 Tahun 2000 tentang Desain Tata Letak Sirkuit Terpadu</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Sirkuit Terpadu</span></b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"> adalah suatu produk dalam bentuk jadi atau setengah jadi, yang di dalamnya terdapat berbagai elemen dan sekurang-kurangnya satu dari elemen tersebut adalah elemen aktif, yang sebagian atau seluruhnya saling berkaitan serta dibentuk secara terpadu di dalam sebuah bahan semikonduktor yang dimaksudkan untuk menghasilkan fungsi elektronik. ( pasal 1 ayat 1)</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .75in;"><b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Desain Tata Letak</span></b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"> adalah kreasi berupa rancangan peletakan tiga dimensi dari berbagai elemen, sekurang-kurangnya satu dari elemen tersebut adalah elemen aktif, serta sebagian atau semua interkoneksi dalam suatu Sirkuit Terpadu dan peletakan tiga dimensi tersebut dimaksudkan untuk persiapan pembuatan Sirkuit Terpadu. ( pasal 1 ayat 2 )</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span lang="EN-GB" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Berdasarkan Undang-Undang Nomor 30 Tahun 2000 tentang Rahasia Dagang </span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: 1.0in;"><b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Rahasia Dagang</span></b><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;"> adalah informasi yang tidak diketahui oleh umum di bidang teknologi dan/atau bisnis, mempunyai nilai ekonomi karena berguna dalam kegiatan usaha, dan dijaga kerahasiaannya oleh pemilik Rahasia Dagang.</span></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: 1.0in;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang Trade-Ralated Aspects of Intellectual Property Rights (TRIPs)-WTO. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang Paris Convention: Protection of Industrial Property and Convention Establishing World Intellectual Property Organization (WIPO) (Keppres 15, 1997). </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang Patent Cooperation Treaty (PCT) yang telah dituangkan ke dalam Keppres nomor 16 tahun 1997. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang Trademarks Law Treaty yang telah dituangkan ke dalam Keppres nomor 17 tahun 1997. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang Berne Convention: Protection of Literary & Artistic Work yang telah dituangkan ke dalam Keppres nomor 18 tahun 1997. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang WIPO Copyright Treaty yang telah dituangkan ke dalam Keppres nomor 19 tahun 1997. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Ratifikasi tentang Convention on Biological Diversity (CBD) yang telah dituangkan ke dalam Undang-Undang nomor 5 tahun 1994. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Undang-Undang RI Nomor 18 Tahun 2002, Tentang Sistem Nasional Penelitian, Pengembangan dan Penerapan Ilmu Pengetahuan dan Teknologi (Pasal 13 ayat 3 Dalam meningkatkan Pengelolaan Kekayaan Intelektual/KI Perguruan Tinggi dan Lembaga Litbang wajib mengusahakan pembentukan Sentra HKI sesuai dengan kapasitas dan kemampuannya). </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Peraturan Pemerintah Nomor 20 Tahun 2005, Tentang Alih Teknologi Kekayaan Intelektual serta Hasil Penelitian dan Pengembangan oleh Perguruan Tinggi dan Lembaga Penelitian dan Pengembangan. </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span lang="EN-GB" style="font-family: Wingdings; mso-ansi-language: EN-GB; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif";">Peraturan Menteri Perindustrian RI nomor 35/M-IND/PER/6/2006 tanggal 21 Juni 2006 tentang Pembentukan Tim Penanggulangan Pelanggaran Hak Kekayaan Intelektual pada Departemen Perindustrian.</span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"></span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;"><span lang="EN-GB" style="font-family: Wingdings; mso-ansi-language: EN-GB; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-GB" style="font-family: "Times New Roman","serif"; mso-ansi-language: EN-GB;"> </span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: 31.5pt; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-GB" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-GB;">Sejarah Perkembangan Sistem Perlindungan HKI di Indonesia</span></b></div><div class="MsoNoSpacing" style="line-height: 150%; text-align: justify; text-indent: 1.0in;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Berdasarkan sejarah perkembangan sistem perlindungan HKI di Indonesia bahwa: </span></b></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Secara historis, peraturan perundang-undangan di bidang HKI di Indonesia telah ada sejak tahun 1840. Pemerintah kolonial Belanda memperkenalkan undang-undang pertama mengenai perlindungan HKI pada tahun 1844. Selanjutnya, Pemerintah Belanda mengundangkan UU Merek tahun 1885, Undang-undang Paten tahun 1910, dan UU Hak Cipta tahun 1912. Indonesia yang pada waktu itu masih bernama <i>Netherlands East-Indies</i> telah menjadi angota <i>Paris Convention for the Protection of Industrial Property</i> sejak tahun 1888, anggota <i>Madrid Convention</i> dari tahun 1893 sampai dengan 1936, dan anggota <i>Berne Convention for the Protection of Literaty and Artistic Works</i> sejak tahun 1914. Pada zaman pendudukan Jepang yaitu tahun 1942 sampai dengan 1945, semua peraturan perundang-undangan di bidang HKI tersebut tetap berlaku. Pada tanggal 17 Agustus 1945 bangsa Indonesia memproklamirkan kemerdekaannya. Sebagaimana ditetapkan dalam ketentuan peralihan UUD 1945, seluruh peraturan perundang-undangan peninggalan Kolonial Belanda tetap berlaku selama tidak bertentangan dengan UUD 1945. UU Hak Cipta dan UU Merek tetap berlaku, namun tidak demikian halnya dengan UU Paten yang dianggap bertentangan dengan pemerintah Indonesia. Sebagaimana ditetapkan dalam UU Paten peninggalan Belanda, permohonan Paten dapat diajukan di Kantor Paten yang berada di Batavia (sekarang Jakarta), namun pemeriksaan atas permohonan Paten tersebut harus dilakukan di <i>Octrooiraad</i> yang berada di Belanda</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Pada tahun 1953 Menteri Kehakiman RI mengeluarkan pengumuman yang merupakan perangkat peraturan nasional pertama yang mengatur tentang Paten, yaitu Pengumuman Menteri Kehakiman no. J.S 5/41/4, yang mengatur tentang pengajuan sementara permintaan Paten dalam negeri, dan Pengumuman Menteri Kehakiman No. J.G 1/2/17 yang mengatur tentang pengajuan sementara permintaan paten luar negeri.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Pada tanggal 11 Oktober 1961 Pemerintah RI mengundangkan UU No.21 tahun 1961 tentang Merek Perusahaan dan Merek Perniagaan untuk mengganti UU Merek Kolonial Belanda. UU No 21 Tahun 1961 mulai berlaku tanggal 11 November 1961. Penetapan UU Merek ini untuk melindungi masyarakat dari barang-barang tiruan/bajakan.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">10 Mei 1979 Indonesia meratifikasi Konvensi Paris <i>Paris Convention for the Protection of Industrial Property</i> (Stockholm Revision 1967) berdasarkan keputusan Presiden No. 24 tahun 1979. Partisipasi Indonesia dalam Konvensi Paris saat itu belum penuh karena Indonesia membuat pengecualian (reservasi) terhadap sejumlah ketentuan, yaitu Pasal 1 sampai dengan 12 dan Pasal 28 ayat 1.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Pada tanggal 12 April 1982 Pemerintah mengesahkan UU No.6 tahun 1982 tentang Hak Cipta untuk menggantikan UU Hak Cipta peninggalan Belanda. Pengesahan UU Hak Cipta tahun 1982 dimaksudkan untuk mendorong dan melindungi penciptaan, penyebarluasan hasil kebudayaan di bidang karya ilmu, seni, dan sastra serta mempercepat pertumbuhan kecerdasan kehidupan bangsa.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Tahun 1986 dapat disebut sebagai awal era moderen sistem HKI di tanah air. Pada tanggal 23 Juli 1986 Presiden RI membentuk sebuah tim khusus di bidang HKI melalui keputusan No.34/1986 (Tim ini dikenal dengan tim Keppres 34) Tugas utama Tim Keppres adalah mencakup penyusunan kebijakan nasional di bidang HKI, perancangan peraturan perundang-undangan di bidang HKI dan sosialisasi sistem HKI di kalangan intansi pemerintah terkait, aparat penegak hukum dan masyarakat luas.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">19 September 1987 Pemerintah RI mengesahkan UU No.7 Tahun 1987 sebagai perubahan atas UU No. 12 Tahun 1982 tentang Hak Cipta.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Tahun 1988 berdasarkan Keputusan Presiden RI No.32 ditetapkan pembentukan Direktorat Jenderal Hak Cipta, Paten dan Merek (DJHCPM) untuk mengambil alih fungsi dan tugas Direktorat paten dan Hak Cipta yang merupakan salah satu unit eselon II di lingkungan Direktorat Jenderal Hukum dan Perundang-Undangan, Departemen Kehakiman.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Pada tanggal 13 Oktober 1989 Dewan Perwakilan Rakyat menyetujui RUU tentang Paten yang selanjutnya disahkan menjadi UU No. 6 Tahun 1989 oleh Presiden RI pada tanggal 1 November 1989. UU Paten 1989 mulai berlaku tanggal 1 Agustus 1991.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">28 Agustus 1992 Pemerintah RI mengesahkan UU No. 19 Tahun 1992 tentang Merek, yang mulai berlaku 1 April 1993. UU ini menggantikan UU Merek tahun 1961.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Pada tanggal 15 April 1994 Pemerintah RI menandatangani <i>Final Act Embodying the Result of the Uruguay Round of Multilateral Trade Negotiations</i>, yang mencakup <i>Agreement on Trade Related Aspects of Intellectual Property Rights</i> (Persetujuan TRIPS).</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Tahun 1997 Pemerintah RI merevisi perangkat peraturan perundang-undangan di bidang HKI, yaitu UU Hak Cipta 1987 jo. UU No. 6 tahun 1982, UU Paten 1989 dan UU Merek 1992.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Akhir tahun 2000, disahkan tiga UU baru dibidang HKI yaitu : (1) UU No. 30 tahun 2000 tentang Rahasia Dagang, UU No. 31 tahun 2000 tentang Desain Industri, dan UU No. 32 tahun 2000 tentang Desain Tata Letak Sirkuit Terpadu.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Untuk menyelaraskan dengan Persetujuan TRIPS (Agreement on Trade Related Aspects of Intellectual Property Rights) pemerintah Indonesia mengesahkan UU No 14 Tahun 2001 tentang Paten, UU No 15 tahun 2001 tentang Merek, Kedua UU ini menggantikan UU yang lama di bidang terkait. Pada pertengahan tahun 2002, disahkan UU No.19 Tahun 2002 tentang Hak Cipta yang menggantikan UU yang lama dan berlaku efektif satu tahun sejak di undangkannya.</span></div><div class="MsoNoSpacing" style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Wingdings; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Pada tahun 2000 pula disahkan <a href="http://id.wikipedia.org/w/index.php?title=UU_No_29_Tahun_2000&action=edit&redlink=1" title="UU No 29 Tahun 2000 (halaman belum tersedia)"><span style="color: #ba0000;">UU No 29 Tahun 2000</span></a> Tentang Perlindungan Varietas Tanaman dan mulai berlaku efektif sejak tahun 2004.</span></div><div class="MsoNoSpacing" style="text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="text-align: justify;"><span style="font-family: "Times New Roman","serif";">Sumber :</span></div><div class="MsoNoSpacing" style="text-align: justify;"><br />
</div><div class="MsoNoSpacing" style="text-align: justify;"><u><span style="font-family: "Times New Roman","serif";"><a href="http://bpkimi.kemenperin.go.id/">http://bpkimi.kemenperin.go.id</a></span></u></div><div class="MsoNoSpacing" style="text-align: justify;"><u><span style="font-family: "Times New Roman","serif";"><a href="http://www.dgip.go.id/">http://www.dgip.go.id</a></span></u></div><div class="MsoNoSpacing" style="text-align: justify;"><u><span style="font-family: "Times New Roman","serif";"><a href="http://wikipedia.org/">http://wikipedia.org</a></span></u></div><div class="MsoNoSpacing" style="text-align: justify;"><br />
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</div>Rahayu Ningsihhttp://www.blogger.com/profile/13188073522238402664noreply@blogger.com0