tag:blogger.com,1999:blog-72021412875833138202024-03-25T06:58:29.939-07:00Accountingkiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.comBlogger75125tag:blogger.com,1999:blog-7202141287583313820.post-68011892960210704272015-03-27T00:07:00.003-07:002020-04-09T08:55:06.511-07:00Saldo Normal Akuntansi<div bis_size="{"x":16,"y":8,"w":653,"h":54,"abs_x":208,"abs_y":145}" style="text-align: justify;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhwcWhq6RNhm_XUl1SpHZJ52FZBKGpmRqqneR6bHKceZ9PpyGDeZQX6FOgT1ykC2XgYieKcrPTKwRBNLssYyQiaIXZkqdz5NxTEr3J0R7jyNe2zv0qmzQgQmoDuDTe_hkstxATm0KIc/s1600/saldo+normal.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="183" data-original-width="275" height="133" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhwcWhq6RNhm_XUl1SpHZJ52FZBKGpmRqqneR6bHKceZ9PpyGDeZQX6FOgT1ykC2XgYieKcrPTKwRBNLssYyQiaIXZkqdz5NxTEr3J0R7jyNe2zv0qmzQgQmoDuDTe_hkstxATm0KIc/s200/saldo+normal.jpg" width="200" /></a></div>
<div bis_size="{"x":16,"y":8,"w":653,"h":18,"abs_x":208,"abs_y":145}">
<br bis_size="{"x":16,"y":8,"w":0,"h":17,"abs_x":208,"abs_y":145}" /></div>
<div bis_size="{"x":16,"y":26,"w":653,"h":36,"abs_x":208,"abs_y":163}">
Untuk dapat memahami akuntansi salah satu hal sederhana yang harus dipahami adalah saldo normal. Saldo normal merupakan acuan untuk menentukan nilai suatu akun diletakan di sisi debit atau kredit. </div>
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<div bis_size="{"x":16,"y":62,"w":653,"h":54,"abs_x":208,"abs_y":199}" style="text-align: justify;">
<div bis_size="{"x":16,"y":62,"w":653,"h":54,"abs_x":208,"abs_y":199}">
Jika sudah terbiasa dengan saldo normal maka akan secara otomatis akan sangat mudah dalam melogikakan suatu transaksi ke sebuah jurnal umum, yang selanjutnya akan masuk pada laporan keuangan.</div>
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<div bis_size="{"x":16,"y":116,"w":653,"h":18,"abs_x":208,"abs_y":253}" style="text-align: justify;">
<div bis_size="{"x":16,"y":116,"w":653,"h":18,"abs_x":208,"abs_y":253}">
<br bis_size="{"x":16,"y":116,"w":0,"h":17,"abs_x":208,"abs_y":253}" /></div>
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<div bis_size="{"x":16,"y":134,"w":653,"h":18,"abs_x":208,"abs_y":271}">
<div bis_size="{"x":16,"y":134,"w":653,"h":18,"abs_x":208,"abs_y":271}">
Berikut adalah saldo normal dalam akuntansi </div>
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<div bis_size="{"x":16,"y":152,"w":653,"h":18,"abs_x":208,"abs_y":289}">
<div bis_size="{"x":16,"y":152,"w":653,"h":18,"abs_x":208,"abs_y":289}">
<br bis_size="{"x":16,"y":152,"w":0,"h":17,"abs_x":208,"abs_y":289}" /></div>
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<div bis_size="{"x":16,"y":170,"w":653,"h":153,"abs_x":208,"abs_y":307}">
<table bis_size="{"x":16,"y":170,"w":527,"h":153,"abs_x":208,"abs_y":307}" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0mm 5.4pt 0mm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody bis_size="{"x":16,"y":170,"w":526,"h":152,"abs_x":208,"abs_y":307}">
<tr bis_size="{"x":16,"y":170,"w":526,"h":19,"abs_x":208,"abs_y":307}">
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<div bis_size="{"x":24,"y":171,"w":34,"h":18,"abs_x":216,"abs_y":308}">
No<o:p bis_size="{"x":51,"y":171,"w":0,"h":17,"abs_x":243,"abs_y":308}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":170,"w":167,"h":19,"abs_x":258,"abs_y":307}" style="background: #C6D9F1; border-left: none; border: solid black 1.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div align="center" bis_size="{"x":74,"y":171,"w":151,"h":18,"abs_x":266,"abs_y":308}" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<div bis_size="{"x":74,"y":171,"w":151,"h":18,"abs_x":266,"abs_y":308}">
Jenis Account<o:p bis_size="{"x":195,"y":171,"w":0,"h":17,"abs_x":387,"abs_y":308}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":170,"w":99,"h":19,"abs_x":425,"abs_y":307}" style="background: #C6D9F1; border-left: none; border: solid black 1.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div align="center" bis_size="{"x":241,"y":171,"w":83,"h":18,"abs_x":433,"abs_y":308}" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<div bis_size="{"x":241,"y":171,"w":83,"h":18,"abs_x":433,"abs_y":308}">
+<o:p bis_size="{"x":287,"y":171,"w":0,"h":17,"abs_x":479,"abs_y":308}"></o:p></div>
</div>
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<td bis_size="{"x":332,"y":170,"w":94,"h":19,"abs_x":524,"abs_y":307}" style="background: #C6D9F1; border-left: none; border: solid black 1.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div align="center" bis_size="{"x":340,"y":171,"w":78,"h":18,"abs_x":532,"abs_y":308}" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<div bis_size="{"x":340,"y":171,"w":78,"h":18,"abs_x":532,"abs_y":308}">
-<o:p bis_size="{"x":382,"y":171,"w":0,"h":17,"abs_x":574,"abs_y":308}"></o:p></div>
</div>
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<td bis_size="{"x":426,"y":170,"w":116,"h":19,"abs_x":618,"abs_y":307}" style="background: #C6D9F1; border-left: none; border: solid black 1.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" bis_size="{"x":434,"y":171,"w":100,"h":18,"abs_x":626,"abs_y":308}" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<div bis_size="{"x":434,"y":171,"w":100,"h":18,"abs_x":626,"abs_y":308}">
Saldo Normal<o:p bis_size="{"x":529,"y":171,"w":0,"h":17,"abs_x":721,"abs_y":308}"></o:p></div>
</div>
</td>
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<tr bis_size="{"x":16,"y":189,"w":526,"h":19,"abs_x":208,"abs_y":326}">
<td bis_size="{"x":16,"y":189,"w":50,"h":19,"abs_x":208,"abs_y":326}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":190,"w":34,"h":18,"abs_x":216,"abs_y":327}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":190,"w":34,"h":18,"abs_x":216,"abs_y":327}">
1<o:p bis_size="{"x":32,"y":190,"w":0,"h":17,"abs_x":224,"abs_y":327}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":189,"w":167,"h":19,"abs_x":258,"abs_y":326}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":190,"w":151,"h":18,"abs_x":266,"abs_y":327}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":190,"w":151,"h":18,"abs_x":266,"abs_y":327}">
Aktiva<o:p bis_size="{"x":117,"y":190,"w":0,"h":17,"abs_x":309,"abs_y":327}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":189,"w":99,"h":19,"abs_x":425,"abs_y":326}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":190,"w":83,"h":18,"abs_x":433,"abs_y":327}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":190,"w":83,"h":18,"abs_x":433,"abs_y":327}">
Debit<o:p bis_size="{"x":276,"y":190,"w":0,"h":17,"abs_x":468,"abs_y":327}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":189,"w":94,"h":19,"abs_x":524,"abs_y":326}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":190,"w":78,"h":18,"abs_x":532,"abs_y":327}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":190,"w":78,"h":18,"abs_x":532,"abs_y":327}">
Kredit<o:p bis_size="{"x":381,"y":190,"w":0,"h":17,"abs_x":573,"abs_y":327}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":189,"w":116,"h":19,"abs_x":618,"abs_y":326}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":190,"w":100,"h":18,"abs_x":626,"abs_y":327}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":190,"w":100,"h":18,"abs_x":626,"abs_y":327}">
Debit<o:p bis_size="{"x":469,"y":190,"w":0,"h":17,"abs_x":661,"abs_y":327}"></o:p></div>
</div>
</td>
</tr>
<tr bis_size="{"x":16,"y":208,"w":526,"h":19,"abs_x":208,"abs_y":345}">
<td bis_size="{"x":16,"y":208,"w":50,"h":19,"abs_x":208,"abs_y":345}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":209,"w":34,"h":18,"abs_x":216,"abs_y":346}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":209,"w":34,"h":18,"abs_x":216,"abs_y":346}">
2<o:p bis_size="{"x":32,"y":209,"w":0,"h":17,"abs_x":224,"abs_y":346}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":208,"w":167,"h":19,"abs_x":258,"abs_y":345}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":209,"w":151,"h":18,"abs_x":266,"abs_y":346}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":209,"w":151,"h":18,"abs_x":266,"abs_y":346}">
Akm. Penyusutan<o:p bis_size="{"x":187,"y":209,"w":0,"h":17,"abs_x":379,"abs_y":346}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":208,"w":99,"h":19,"abs_x":425,"abs_y":345}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":209,"w":83,"h":18,"abs_x":433,"abs_y":346}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":209,"w":83,"h":18,"abs_x":433,"abs_y":346}">
Kredit<o:p bis_size="{"x":282,"y":209,"w":0,"h":17,"abs_x":474,"abs_y":346}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":208,"w":94,"h":19,"abs_x":524,"abs_y":345}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":209,"w":78,"h":18,"abs_x":532,"abs_y":346}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":209,"w":78,"h":18,"abs_x":532,"abs_y":346}">
Debit<o:p bis_size="{"x":375,"y":209,"w":0,"h":17,"abs_x":567,"abs_y":346}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":208,"w":116,"h":19,"abs_x":618,"abs_y":345}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":209,"w":100,"h":18,"abs_x":626,"abs_y":346}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":209,"w":100,"h":18,"abs_x":626,"abs_y":346}">
Kredit<o:p bis_size="{"x":475,"y":209,"w":0,"h":17,"abs_x":667,"abs_y":346}"></o:p></div>
</div>
</td>
</tr>
<tr bis_size="{"x":16,"y":227,"w":526,"h":19,"abs_x":208,"abs_y":364}">
<td bis_size="{"x":16,"y":227,"w":50,"h":19,"abs_x":208,"abs_y":364}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":228,"w":34,"h":18,"abs_x":216,"abs_y":365}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":228,"w":34,"h":18,"abs_x":216,"abs_y":365}">
3<o:p bis_size="{"x":32,"y":228,"w":0,"h":17,"abs_x":224,"abs_y":365}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":227,"w":167,"h":19,"abs_x":258,"abs_y":364}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":228,"w":151,"h":18,"abs_x":266,"abs_y":365}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":228,"w":151,"h":18,"abs_x":266,"abs_y":365}">
Hutang<o:p bis_size="{"x":121,"y":228,"w":0,"h":17,"abs_x":313,"abs_y":365}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":227,"w":99,"h":19,"abs_x":425,"abs_y":364}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":228,"w":83,"h":18,"abs_x":433,"abs_y":365}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":228,"w":83,"h":18,"abs_x":433,"abs_y":365}">
Kredit<o:p bis_size="{"x":282,"y":228,"w":0,"h":17,"abs_x":474,"abs_y":365}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":227,"w":94,"h":19,"abs_x":524,"abs_y":364}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":228,"w":78,"h":18,"abs_x":532,"abs_y":365}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":228,"w":78,"h":18,"abs_x":532,"abs_y":365}">
Debit<o:p bis_size="{"x":375,"y":228,"w":0,"h":17,"abs_x":567,"abs_y":365}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":227,"w":116,"h":19,"abs_x":618,"abs_y":364}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":228,"w":100,"h":18,"abs_x":626,"abs_y":365}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":228,"w":100,"h":18,"abs_x":626,"abs_y":365}">
Kredit<o:p bis_size="{"x":475,"y":228,"w":0,"h":17,"abs_x":667,"abs_y":365}"></o:p></div>
</div>
</td>
</tr>
<tr bis_size="{"x":16,"y":246,"w":526,"h":19,"abs_x":208,"abs_y":383}">
<td bis_size="{"x":16,"y":246,"w":50,"h":19,"abs_x":208,"abs_y":383}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":247,"w":34,"h":18,"abs_x":216,"abs_y":384}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":247,"w":34,"h":18,"abs_x":216,"abs_y":384}">
4<o:p bis_size="{"x":32,"y":247,"w":0,"h":17,"abs_x":224,"abs_y":384}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":246,"w":167,"h":19,"abs_x":258,"abs_y":383}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":247,"w":151,"h":18,"abs_x":266,"abs_y":384}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":247,"w":151,"h":18,"abs_x":266,"abs_y":384}">
Modal<o:p bis_size="{"x":115,"y":247,"w":0,"h":17,"abs_x":307,"abs_y":384}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":246,"w":99,"h":19,"abs_x":425,"abs_y":383}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":247,"w":83,"h":18,"abs_x":433,"abs_y":384}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":247,"w":83,"h":18,"abs_x":433,"abs_y":384}">
Kredit<o:p bis_size="{"x":282,"y":247,"w":0,"h":17,"abs_x":474,"abs_y":384}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":246,"w":94,"h":19,"abs_x":524,"abs_y":383}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":247,"w":78,"h":18,"abs_x":532,"abs_y":384}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":247,"w":78,"h":18,"abs_x":532,"abs_y":384}">
Debit<o:p bis_size="{"x":375,"y":247,"w":0,"h":17,"abs_x":567,"abs_y":384}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":246,"w":116,"h":19,"abs_x":618,"abs_y":383}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":247,"w":100,"h":18,"abs_x":626,"abs_y":384}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":247,"w":100,"h":18,"abs_x":626,"abs_y":384}">
Kredit<o:p bis_size="{"x":475,"y":247,"w":0,"h":17,"abs_x":667,"abs_y":384}"></o:p></div>
</div>
</td>
</tr>
<tr bis_size="{"x":16,"y":265,"w":526,"h":19,"abs_x":208,"abs_y":402}">
<td bis_size="{"x":16,"y":265,"w":50,"h":19,"abs_x":208,"abs_y":402}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":266,"w":34,"h":18,"abs_x":216,"abs_y":403}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":266,"w":34,"h":18,"abs_x":216,"abs_y":403}">
5<o:p bis_size="{"x":32,"y":266,"w":0,"h":17,"abs_x":224,"abs_y":403}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":265,"w":167,"h":19,"abs_x":258,"abs_y":402}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":266,"w":151,"h":18,"abs_x":266,"abs_y":403}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":266,"w":151,"h":18,"abs_x":266,"abs_y":403}">
Partisipasi Anggota<o:p bis_size="{"x":199,"y":266,"w":0,"h":17,"abs_x":391,"abs_y":403}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":265,"w":99,"h":19,"abs_x":425,"abs_y":402}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":266,"w":83,"h":18,"abs_x":433,"abs_y":403}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":266,"w":83,"h":18,"abs_x":433,"abs_y":403}">
Kredit<o:p bis_size="{"x":282,"y":266,"w":0,"h":17,"abs_x":474,"abs_y":403}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":265,"w":94,"h":19,"abs_x":524,"abs_y":402}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":266,"w":78,"h":18,"abs_x":532,"abs_y":403}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":266,"w":78,"h":18,"abs_x":532,"abs_y":403}">
Debit<o:p bis_size="{"x":375,"y":266,"w":0,"h":17,"abs_x":567,"abs_y":403}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":265,"w":116,"h":19,"abs_x":618,"abs_y":402}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":266,"w":100,"h":18,"abs_x":626,"abs_y":403}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":266,"w":100,"h":18,"abs_x":626,"abs_y":403}">
Kredit<o:p bis_size="{"x":475,"y":266,"w":0,"h":17,"abs_x":667,"abs_y":403}"></o:p></div>
</div>
</td>
</tr>
<tr bis_size="{"x":16,"y":284,"w":526,"h":19,"abs_x":208,"abs_y":421}">
<td bis_size="{"x":16,"y":284,"w":50,"h":19,"abs_x":208,"abs_y":421}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":285,"w":34,"h":18,"abs_x":216,"abs_y":422}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":285,"w":34,"h":18,"abs_x":216,"abs_y":422}">
6<o:p bis_size="{"x":32,"y":285,"w":0,"h":17,"abs_x":224,"abs_y":422}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":284,"w":167,"h":19,"abs_x":258,"abs_y":421}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":285,"w":151,"h":18,"abs_x":266,"abs_y":422}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":285,"w":151,"h":18,"abs_x":266,"abs_y":422}">
Pendapatan<o:p bis_size="{"x":147,"y":285,"w":0,"h":17,"abs_x":339,"abs_y":422}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":284,"w":99,"h":19,"abs_x":425,"abs_y":421}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":285,"w":83,"h":18,"abs_x":433,"abs_y":422}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":285,"w":83,"h":18,"abs_x":433,"abs_y":422}">
Kredit<o:p bis_size="{"x":282,"y":285,"w":0,"h":17,"abs_x":474,"abs_y":422}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":284,"w":94,"h":19,"abs_x":524,"abs_y":421}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":285,"w":78,"h":18,"abs_x":532,"abs_y":422}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":285,"w":78,"h":18,"abs_x":532,"abs_y":422}">
Debit<o:p bis_size="{"x":375,"y":285,"w":0,"h":17,"abs_x":567,"abs_y":422}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":284,"w":116,"h":19,"abs_x":618,"abs_y":421}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":285,"w":100,"h":18,"abs_x":626,"abs_y":422}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":285,"w":100,"h":18,"abs_x":626,"abs_y":422}">
Kredit<o:p bis_size="{"x":475,"y":285,"w":0,"h":17,"abs_x":667,"abs_y":422}"></o:p></div>
</div>
</td>
</tr>
<tr bis_size="{"x":16,"y":303,"w":526,"h":19,"abs_x":208,"abs_y":440}">
<td bis_size="{"x":16,"y":303,"w":50,"h":19,"abs_x":208,"abs_y":440}" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 26.7pt;" valign="top" width="36"><div bis_size="{"x":24,"y":304,"w":34,"h":18,"abs_x":216,"abs_y":441}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":24,"y":304,"w":34,"h":18,"abs_x":216,"abs_y":441}">
7<o:p bis_size="{"x":32,"y":304,"w":0,"h":17,"abs_x":224,"abs_y":441}"></o:p></div>
</div>
</td>
<td bis_size="{"x":66,"y":303,"w":167,"h":19,"abs_x":258,"abs_y":440}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 40.0mm;" valign="top" width="151"><div bis_size="{"x":74,"y":304,"w":151,"h":18,"abs_x":266,"abs_y":441}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":74,"y":304,"w":151,"h":18,"abs_x":266,"abs_y":441}">
Biaya <o:p bis_size="{"x":74,"y":304,"w":0,"h":0,"abs_x":266,"abs_y":441}"></o:p></div>
</div>
</td>
<td bis_size="{"x":233,"y":303,"w":99,"h":19,"abs_x":425,"abs_y":440}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 62.0pt;" valign="top" width="83"><div bis_size="{"x":241,"y":304,"w":83,"h":18,"abs_x":433,"abs_y":441}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":241,"y":304,"w":83,"h":18,"abs_x":433,"abs_y":441}">
Debit<o:p bis_size="{"x":276,"y":304,"w":0,"h":17,"abs_x":468,"abs_y":441}"></o:p></div>
</div>
</td>
<td bis_size="{"x":332,"y":303,"w":94,"h":19,"abs_x":524,"abs_y":440}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 58.45pt;" valign="top" width="78"><div bis_size="{"x":340,"y":304,"w":78,"h":18,"abs_x":532,"abs_y":441}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":340,"y":304,"w":78,"h":18,"abs_x":532,"abs_y":441}">
Kredit<o:p bis_size="{"x":381,"y":304,"w":0,"h":17,"abs_x":573,"abs_y":441}"></o:p></div>
</div>
</td>
<td bis_size="{"x":426,"y":303,"w":116,"h":19,"abs_x":618,"abs_y":440}" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0mm 5.4pt 0mm 5.4pt; width: 74.35pt;" valign="top" width="99"><div bis_size="{"x":434,"y":304,"w":100,"h":18,"abs_x":626,"abs_y":441}" class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div bis_size="{"x":434,"y":304,"w":100,"h":18,"abs_x":626,"abs_y":441}">
Debit<o:p bis_size="{"x":469,"y":304,"w":0,"h":17,"abs_x":661,"abs_y":441}"></o:p></div>
</div>
</td>
</tr>
</tbody></table>
</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-3501441727633713012014-09-19T21:38:00.004-07:002020-04-09T08:58:50.334-07:00Pph pasl 25<div bis_size="{'x':16,'y':8,'w':653,'h':54,'abs_x':208,'abs_y':145}">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgjf_ncYan1zOHmwHFolQ7zd1GXqSoupJPlbDgZSEgQOnczL5tdgNU4Ss5kH0X3YqfuiXjO21TMRXIU2PB1hFBzNFhUDpwcjyGlQIvSwcjA6dOsRFvzK5QSfAgO7dVD8KLlEdLihTR4/s1600/tax.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="194" data-original-width="259" height="149" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgjf_ncYan1zOHmwHFolQ7zd1GXqSoupJPlbDgZSEgQOnczL5tdgNU4Ss5kH0X3YqfuiXjO21TMRXIU2PB1hFBzNFhUDpwcjyGlQIvSwcjA6dOsRFvzK5QSfAgO7dVD8KLlEdLihTR4/s200/tax.png" width="200" /></a></div>
<div bis_size="{"x":16,"y":8,"w":653,"h":54,"abs_x":208,"abs_y":173}">
<br /></div>
<div bis_size="{"x":16,"y":8,"w":653,"h":54,"abs_x":208,"abs_y":173}">
Wajib Pajak (orang pribadi atau badan) dalam melaksanakan kewajiban perpajakannya harus sesuai dengan sistem <em bis_size="{'x':111,'y':26,'w':97,'h':17,'abs_x':303,'abs_y':163}">self assessment</em>, yaitu wajib melakukan sendiri penghitungan, pembayaran, dan pelaporan pajak terutang.</div>
</div>
<div bis_size="{'x':16,'y':62,'w':653,'h':18,'abs_x':208,'abs_y':199}">
<div bis_size="{"x":16,"y":62,"w":653,"h":18,"abs_x":208,"abs_y":227}">
<br bis_size="{'x':16,'y':62,'w':0,'h':17,'abs_x':208,'abs_y':199}" /></div>
</div>
<div bis_size="{'x':16,'y':80,'w':653,'h':18,'abs_x':208,'abs_y':217}">
<div bis_size="{"x":16,"y":80,"w":653,"h":18,"abs_x":208,"abs_y":245}">
<strong bis_size="{'x':16,'y':80,'w':269,'h':17,'abs_x':208,'abs_y':217}">KEWAJIBAN PEMBAYARAN PAJAK</strong></div>
</div>
<div bis_size="{'x':16,'y':98,'w':653,'h':18,'abs_x':208,'abs_y':235}">
<div bis_size="{"x":16,"y":98,"w":653,"h":18,"abs_x":208,"abs_y":263}">
Mekanisme Pembayaran Pajak bagi Wajib Pajak dapat dijelaskan sebagai berikut:</div>
</div>
<ol bis_size="{'x':16,'y':132,'w':653,'h':3161,'abs_x':208,'abs_y':269}">
<li bis_size="{'x':56,'y':132,'w':613,'h':1307,'abs_x':248,'abs_y':269}">Membayar sendiri pajak yang terutang:<br bis_size="{'x':307,'y':146,'w':0,'h':0,'abs_x':499,'abs_y':283}" /><br bis_size="{'x':56,'y':150,'w':0,'h':17,'abs_x':248,'abs_y':287}" /><ol bis_size="{'x':56,'y':168,'w':613,'h':1271,'abs_x':248,'abs_y':305}" type="a">
<li bis_size="{'x':96,'y':168,'w':573,'h':713,'abs_x':288,'abs_y':305}">Pembayaran angsuran PPh setiap bulan (PPh Pasal 25)<br bis_size="{'x':445,'y':182,'w':0,'h':0,'abs_x':637,'abs_y':319}" />
Pembayaran PPh Pasal 25 yaitu pembayaran Pajak Penghasilan secara
angsuran. Hal ini dimaksudkan untuk meringankan beban Wajib Pajak dalam
melunasi pajak yang terutang dalam satu tahun pajak. Wajib Pajak
diwajibkan untuk mengangsur pajak yang akan terutang pada akhir tahun
dengan membayar sendiri angsuran pajak tersebut setiap bulan.<br bis_size="{'x':668,'y':254,'w':0,'h':0,'abs_x':860,'abs_y':391}" />Khusus
untuk Wajib Pajak Orang Pribadi yang sumber penghasilannya dari usaha
dan pekerjaan bebas, pembayaran angsuran PPh Pasal 25 terbagi atas 2
yaitu:
<a name='more'></a><ul bis_size="{'x':96,'y':319,'w':573,'h':418,'abs_x':288,'abs_y':456}">
<li bis_size="{'x':136,'y':319,'w':533,'h':144,'abs_x':328,'abs_y':456}">Angsuran PPh Pasal 25 sebagai Wajib Pajak Orang Pribadi Pengusaha Tertentu (OPPT).<br bis_size="{'x':189,'y':351,'w':0,'h':0,'abs_x':381,'abs_y':488}" />
Wajib Pajak Orang Pribadi Pengusaha Tertentu adalah wajib pajak orang
pribadi yang melakukan kegiatan usaha penjualan barang baik secara
grosir maupun eceran dan usaha penyerahan jasa, yang mempunyai satu atau
lebih tempat usaha termasuk yang memiliki tempat usaha yang berbeda
dengan tempat tinggal.<br bis_size="{'x':619,'y':423,'w':0,'h':0,'abs_x':811,'abs_y':560}" /> Angsuran PPh Pasal 25 Wajib Pajak OPPT : 0,75% x jumlah peredaran usaha (omset) setiap bulan dari masing-masing tempat usaha</li>
<li bis_size="{'x':136,'y':463,'w':533,'h':274,'abs_x':328,'abs_y':600}">Angsuran PPh Pasal 25 sebagai Wajib Pajak Orang Pribadi Selain Pengusaha Tertentu (OPSPT).<br bis_size="{'x':255,'y':495,'w':0,'h':0,'abs_x':447,'abs_y':632}" />
Wajib Pajak Orang Pribadi Selain Pengusaha Tertentu (OPSPT) adalah
Orang Pribadi yang melakukan kegiatan usaha tanpa melalui tempat usaha
misalnya sebagai pekerja bebas atau sebagai karyawan.<br bis_size="{'x':428,'y':549,'w':0,'h':0,'abs_x':620,'abs_y':686}" /> Angsuran PPh
Pasal 25 sebagai Wajib Pajak OPSPT : Penghasilan Kena Pajak x Tarif PPh
Pasal 17 ayat (1) huruf a UU PPh : 12 bulan.<br bis_size="{'x':486,'y':585,'w':0,'h':0,'abs_x':678,'abs_y':722}" /> Tarif Pasal 17 ayat (1) a UU PPh adalah :<br bis_size="{'x':400,'y':603,'w':0,'h':0,'abs_x':592,'abs_y':740}" /><br bis_size="{'x':136,'y':607,'w':0,'h':17,'abs_x':328,'abs_y':744}" /><table bis_size="{'x':136,'y':625,'w':462,'h':112,'abs_x':328,'abs_y':762}" class="views-table cols-2"><thead bis_size="{'x':136,'y':625,'w':462,'h':24,'abs_x':328,'abs_y':762}">
<tr bis_size="{'x':136,'y':627,'w':462,'h':20,'abs_x':328,'abs_y':764}"><th bis_size="{'x':138,'y':627,'w':375,'h':20,'abs_x':330,'abs_y':764}" height="20"><div bis_size="{'x':139,'y':628,'w':373,'h':18,'abs_x':331,'abs_y':765}">
<div bis_size="{"x":139,"y":628,"w":373,"h":18,"abs_x":331,"abs_y":793}">
Lapisan Penghasilan Kena Pajak</div>
</div>
</th>
<th bis_size="{'x':515,'y':627,'w':81,'h':20,'abs_x':707,'abs_y':764}"><div bis_size="{'x':516,'y':628,'w':79,'h':18,'abs_x':708,'abs_y':765}">
<div bis_size="{"x":516,"y":628,"w":79,"h":18,"abs_x":708,"abs_y":793}">
Tarif Pajak</div>
</div>
</th>
</tr>
</thead><tbody bis_size="{'x':136,'y':649,'w':462,'h':88,'abs_x':328,'abs_y':786}">
<tr bis_size="{'x':136,'y':649,'w':462,'h':20,'abs_x':328,'abs_y':786}" class="odd views-row-first"><td bis_size="{'x':138,'y':649,'w':375,'h':20,'abs_x':330,'abs_y':786}" height="20"><div bis_size="{'x':139,'y':650,'w':373,'h':18,'abs_x':331,'abs_y':787}">
<div bis_size="{"x":139,"y":650,"w":373,"h":18,"abs_x":331,"abs_y":815}">
Sampai dengan Rp 50.000.000,-</div>
</div>
</td>
<td align="right" bis_size="{'x':515,'y':649,'w':81,'h':20,'abs_x':707,'abs_y':786}"><div bis_size="{'x':516,'y':650,'w':79,'h':18,'abs_x':708,'abs_y':787}">
<div bis_size="{"x":516,"y":650,"w":79,"h":18,"abs_x":708,"abs_y":815}">
5%</div>
</div>
</td>
</tr>
<tr bis_size="{'x':136,'y':671,'w':462,'h':20,'abs_x':328,'abs_y':808}" class="even"><td bis_size="{'x':138,'y':671,'w':375,'h':20,'abs_x':330,'abs_y':808}" height="20"><div bis_size="{'x':139,'y':672,'w':373,'h':18,'abs_x':331,'abs_y':809}">
<div bis_size="{"x":139,"y":672,"w":373,"h":18,"abs_x":331,"abs_y":837}">
di atas Rp 50.000.000,- sampai dengan Rp 250.000.000,-</div>
</div>
</td>
<td align="right" bis_size="{'x':515,'y':671,'w':81,'h':20,'abs_x':707,'abs_y':808}"><div bis_size="{'x':516,'y':672,'w':79,'h':18,'abs_x':708,'abs_y':809}">
<div bis_size="{"x":516,"y":672,"w":79,"h":18,"abs_x":708,"abs_y":837}">
15%</div>
</div>
</td>
</tr>
<tr bis_size="{'x':136,'y':693,'w':462,'h':20,'abs_x':328,'abs_y':830}" class="odd"><td bis_size="{'x':138,'y':693,'w':375,'h':20,'abs_x':330,'abs_y':830}" height="20"><div bis_size="{'x':139,'y':694,'w':373,'h':18,'abs_x':331,'abs_y':831}">
<div bis_size="{"x":139,"y":694,"w":373,"h":18,"abs_x":331,"abs_y":859}">
di atas Rp 250.000.000,- sampai dengan Rp 500.000.000,-</div>
</div>
</td>
<td align="right" bis_size="{'x':515,'y':693,'w':81,'h':20,'abs_x':707,'abs_y':830}"><div bis_size="{'x':516,'y':694,'w':79,'h':18,'abs_x':708,'abs_y':831}">
<div bis_size="{"x":516,"y":694,"w":79,"h":18,"abs_x":708,"abs_y":859}">
25%</div>
</div>
</td>
</tr>
<tr bis_size="{'x':136,'y':715,'w':462,'h':20,'abs_x':328,'abs_y':852}" class="even"><td bis_size="{'x':138,'y':715,'w':375,'h':20,'abs_x':330,'abs_y':852}" height="20"><div bis_size="{'x':139,'y':716,'w':373,'h':18,'abs_x':331,'abs_y':853}">
<div bis_size="{"x":139,"y":716,"w":373,"h":18,"abs_x":331,"abs_y":881}">
di atas Rp 500.000.000,-</div>
</div>
</td>
<td align="right" bis_size="{'x':515,'y':715,'w':81,'h':20,'abs_x':707,'abs_y':852}"><div bis_size="{'x':516,'y':716,'w':79,'h':18,'abs_x':708,'abs_y':853}">
<div bis_size="{"x":516,"y":716,"w":79,"h":18,"abs_x":708,"abs_y":881}">
30%</div>
</div>
</td>
</tr>
</tbody></table>
</li>
</ul>
Untuk Wajib Pajak Badan, besarnya pembayaran Angsuran PPh 25
yang terutang diperoleh dari penghasilan kena pajak dikalikan dengan
tarif PPh yang diatur di Pasal 17 ayat (1) huruf b Undang Undang Pajak
Penghasilan. Tarif Pasal 17 ayat (1) huruf b dan ayat (2a) UU PPh adalah
25%.<br bis_size="{'x':292,'y':805,'w':0,'h':0,'abs_x':484,'abs_y':942}" /> Khusus untuk Wajib Pajak badan yang peredaran bruto setahun
sampai dengan Rp 50.000.000.000,- mendapat fasilitas berupa pengurangan
tarif sebesar 50% dari tarif pasal 17 ayat (1) huruf b dan ayat (2a) UU
PPh, yang dikenakan atas penghasilan kena pajak dari peredaran bruto
sampai dengan Rp 4.800.000.000,-</li>
<li bis_size="{'x':96,'y':881,'w':573,'h':558,'abs_x':288,'abs_y':1018}">Membayar PPh melalui pemotongan dan pemungutan oleh pihak lain (PPh
Pasal 4 (2), PPh Pasal 15, PPh Pasal 21, 22, dan 23, serta PPh Pasal
26).<br bis_size="{'x':481,'y':913,'w':0,'h':0,'abs_x':673,'abs_y':1050}" /> Pihak lain disini adalah:<br bis_size="{'x':250,'y':931,'w':0,'h':0,'abs_x':442,'abs_y':1068}" /><ul bis_size="{'x':96,'y':935,'w':573,'h':504,'abs_x':288,'abs_y':1072}">
<li bis_size="{'x':136,'y':935,'w':533,'h':18,'abs_x':328,'abs_y':1072}">Pemberi penghasilan;</li>
<li bis_size="{'x':136,'y':953,'w':533,'h':18,'abs_x':328,'abs_y':1090}">Pemberi kerja; atau</li>
<li bis_size="{'x':136,'y':971,'w':533,'h':18,'abs_x':328,'abs_y':1108}">Pihak lain yang ditunjuk atau ditetapkan oleh pemerintah.</li>
Penjelasan lebih lanjut mengenai pemotongan dan pemungutan pajak
diuraikan lebih lanjut pada bagian Pemotongan/Pemungutan (butir 2).
<br bis_size="{'x':522,'y':1021,'w':0,'h':0,'abs_x':714,'abs_y':1158}" />
<li bis_size="{'x':136,'y':1025,'w':533,'h':72,'abs_x':328,'abs_y':1162}">Membayar PPN kepada pihak penjual atau pemberi jasa ataupun oleh pihak yang ditunjuk pemerintah.<br bis_size="{'x':269,'y':1057,'w':0,'h':0,'abs_x':461,'abs_y':1194}" /> Tarif PPN adalah 10% dari harga jual atau penggantian atau nilai ekspor atau nilai lainnya.</li>
<li bis_size="{'x':136,'y':1097,'w':533,'h':342,'abs_x':328,'abs_y':1234}">Pembayaran Pajak-pajak lainnya:<br bis_size="{'x':350,'y':1111,'w':0,'h':0,'abs_x':542,'abs_y':1248}" /><ul bis_size="{'x':136,'y':1115,'w':533,'h':324,'abs_x':328,'abs_y':1252}">
<li bis_size="{'x':176,'y':1115,'w':493,'h':162,'abs_x':368,'abs_y':1252}">Pembayaran PBB yaitu pelunasan berdasarkan Surat Pemberitahuan Pajak Terutang (SPPT).<br bis_size="{'x':287,'y':1147,'w':0,'h':0,'abs_x':479,'abs_y':1284}" />
Untuk daerah Jakarta dan daerah tertentu lainnya, pembayaran PBB sudah
dapat dilakukan dengan menggunakan ATM di Bank-bank tertentu.<br bis_size="{'x':606,'y':1183,'w':0,'h':0,'abs_x':798,'abs_y':1320}" /> Tarif PBB terdiri dari 2 tarif yaitu:<br bis_size="{'x':396,'y':1201,'w':0,'h':0,'abs_x':588,'abs_y':1338}" /> a. 1/1000 dari Nilai Jual Objek Pajak (NJOP) khusus untuk yang NJOP-nya kurang dari Rp1.000.000.000,-<br bis_size="{'x':373,'y':1237,'w':0,'h':0,'abs_x':565,'abs_y':1374}" /> b. 2/1000, dari Nilai Jual Objek Pajak (NJOP) khusus untuk yang NJOP-nya kurang dari Rp1.000.000.000,-</li>
<li bis_size="{'x':176,'y':1277,'w':493,'h':162,'abs_x':368,'abs_y':1414}">Pembayaran Bea Meterai yaitu pelunasan pajak atas dokumen yang dapat
dilakukan dengan cara menggunakan benda meterai berupa meterai tempel
atau kertas bermeterai atau dengan cara lain seperti menggunakan mesin
teraan.<br bis_size="{'x':219,'y':1345,'w':0,'h':0,'abs_x':411,'abs_y':1482}" /> Meterai tempel yang terutang untuk dokumen yang menyebut
jumlah (kuitansi) di atas Rp 250.000,- sampai dengan Rp1.00.000,- adalah
Rp3.000,-.<br bis_size="{'x':244,'y':1399,'w':0,'h':0,'abs_x':436,'abs_y':1536}" /> Untuk dokumen yang menyebut jumlah di atas Rp1.000.000,- dan surat-surat perjanjian terutang materai tempel sebesar Rp6.000,-.</li>
</ul>
</li>
</ul>
</li>
</ol>
</li>
<li bis_size="{'x':56,'y':1439,'w':613,'h':1854,'abs_x':248,'abs_y':1576}">Pemotongan / Pemungutan Pajak<br bis_size="{'x':267,'y':1453,'w':0,'h':0,'abs_x':459,'abs_y':1590}" /> Selain pembayaran bulanan yang
dilakukan sendiri, ada pembayaran bulanan yang dilakukan dengan
mekanisme pemotongan/pemungutan yang dilakukan oleh pihak pemberi
penghasilan. Pihak pemberi penghasilan adalah pihak yang ditunjuk
berdasarkan ketentuan perpajakan untuk memotong/memungut, antara lain
yang ditunjuk tersebut adalah badan Pemerintah, subjek pajak badan dalam
negeri, penyelenggara kegiatan, bentuk usaha tetap atau perwakilan
perusahaan luar negeri lainnya. Untuk subjek pajak badan dalam negeri,
maka diwajibkan juga sebagai pemotong/pemungutan pajak.<br bis_size="{'x':298,'y':1579,'w':0,'h':0,'abs_x':490,'abs_y':1716}" />Adapun jenis
pemotongan/pemungutan adalah: PPh Pasal 21, PPh Pasal 22, PPh Pasal 23,
PPh Pasal 26, PPh Pasal 4 ayat 2, PPh Pasal 15 dan PPN dan PPn BM.
Penjelasan lebih lanjut dari masing-masing pajak tersebut adalah sebagai
berikut:<br bis_size="{'x':398,'y':1633,'w':0,'h':0,'abs_x':590,'abs_y':1770}" /><ol bis_size="{'x':56,'y':1637,'w':613,'h':1602,'abs_x':248,'abs_y':1774}" type="a">
<li bis_size="{'x':96,'y':1637,'w':573,'h':180,'abs_x':288,'abs_y':1774}">PPh Pasal 21 adalah pemotongan pajak yang
dilakukan oleh pihak pemberi penghasilan kepada oleh Wajib Pajak Orang
Pribadi dalam negeri sehubungan dengan pekerjaan atau kegiatan yang
dilakukan.<br bis_size="{'x':256,'y':1687,'w':0,'h':0,'abs_x':448,'abs_y':1824}" /> Misalnya pembayaran gaji yang diterima oleh pegawai
dipotong oleh perusahaan pemberi kerja. Wajib Pajak berbentuk badan
ditunjuk oleh UU Perpajakan sebagai pemotong PPh Pasal 21 atas
penghasilan yang dibayarkan kepada karyawannya maupun yang bukan
karyawannya. Wajib Pajak perseorangan dapat juga ditunjuk sebagai
pemotong PPh Pasal 21 sepanjang ada penunjukannya dari KPP tempat Wajib
Pajak terdaftar. Selain diwajibkan memotong PPh Pasal 21, Wajib Pajak
perseorangan bisa juga dilakukan pemotongan PPh Pasal 21 atas
penghasilan yang diterimanya.</li>
<li bis_size="{'x':96,'y':1817,'w':573,'h':288,'abs_x':288,'abs_y':1954}">PPh Pasal 22 adalah pemungutan pajak yang dilakukan oleh pihak
tertentu yang ditunjuk oleh Menteri Keuangan sehubungan dengan
pembayaran atas penyerahan barang (seperti penyerahan barang oleh
rekanan kepada bendaharawan pemerintah), impor barang dan kegiatan usaha
di bidang-bidang tertentu serta penjualan barang yang tergolong sangat
mewah.<br bis_size="{'x':146,'y':1903,'w':0,'h':0,'abs_x':338,'abs_y':2040}" /> Pemungutan PPh Pasal 22 ini antara lain adalah:<br bis_size="{'x':405,'y':1921,'w':0,'h':0,'abs_x':597,'abs_y':2058}" /><ul bis_size="{'x':96,'y':1925,'w':573,'h':144,'abs_x':288,'abs_y':2062}">
<li bis_size="{'x':136,'y':1925,'w':533,'h':18,'abs_x':328,'abs_y':2062}">Pemungutan PPh atas pembelian barang oleh instansi Pemerintah;</li>
<li bis_size="{'x':136,'y':1943,'w':533,'h':18,'abs_x':328,'abs_y':2080}">Pemungutan PPh atas kegiatan impor barang;</li>
<li bis_size="{'x':136,'y':1961,'w':533,'h':36,'abs_x':328,'abs_y':2098}">Pemungutan PPh atas produksi barang-barang tertentu misalnya produksi baja, kertas, rokok, dan otomotif;</li>
<li bis_size="{'x':136,'y':1997,'w':533,'h':54,'abs_x':328,'abs_y':2134}">Pemungutan atas pembelian bahan-bahan untuk keperluan industri atau
ekspor oleh badan usaha industri atau eksportir di bidang perhutanan,
perkebunan, pertanian dan perikanan dari pedagang pengumpul;</li>
<li bis_size="{'x':136,'y':2051,'w':533,'h':18,'abs_x':328,'abs_y':2188}">Pemungutan PPh atas penjualan atas barang yang tergolong mewah</li>
</ul>
Wajib Pajak dapat ditunjuk sebagai pemungut PPh Pasal 22 atau dapat juga sebagai pihak yang dipungut PPh Pasal 22.</li>
<li bis_size="{'x':96,'y':2105,'w':573,'h':216,'abs_x':288,'abs_y':2242}">PPh Pasal 23 adalah pemotongan pajak yang dilakukan oleh pihak
pemberi penghasilan sehubungan dengan pembayaran berupa deviden, bunga,
royalty, sewa, dan jasa kepada WP badan dalam negeri, dan BUT.<br bis_size="{'x':319,'y':2155,'w':0,'h':0,'abs_x':511,'abs_y':2292}" /> Wajib
Pajak berbentuk badan ditunjuk untuk memotong PPh Pasal 23, sedangkan
Wajib Pajak perseorangan tidak ditunjuk untuk memotong PPh Pasal 23.
Demikian sebaliknya, apabila Wajib Pajak menerima penghasilan yang
merupakan objek pemotongan PPh Pasal 23 dan pemberi penghasilan (pemberi
kerja) juga merupakan pemotong PPh Pasal 23, maka atas penghasilan yang
diterima Wajib Pajak akan dipotong PPh Pasal 23 oleh si pihak pemotong
tersebut.<br bis_size="{'x':258,'y':2263,'w':0,'h':0,'abs_x':450,'abs_y':2400}" /> Contohnya adalah pemotongan dan penghitungan PPh Pasal 23
atas jasa tertentu (jasa service mesin atau komputer) yang pemotongannya
dilakukan oleh Wajib Pajak berbentuk badan.</li>
<li bis_size="{'x':96,'y':2321,'w':573,'h':126,'abs_x':288,'abs_y':2458}">PPh Pasal 26 adalah pemotongan pajak yang dilakukan oleh pihak
pemberi penghasilan sehubungan dengan pembayaran berupa deviden, bunga,
royalty, hadiah dan penghasilan lainnya kepada WP luar negeri.<br bis_size="{'x':297,'y':2371,'w':0,'h':0,'abs_x':489,'abs_y':2508}" /> Wajib Pajak baik yang berbentuk perseoranan maupun badan ditunjuk untuk memotong PPh Pasal 26.<br bis_size="{'x':183,'y':2407,'w':0,'h':0,'abs_x':375,'abs_y':2544}" />Contohnya
adalah pemotongan dan penghitungan PPh Pasal 26 atas penghasilan
tertentu (royalty) yang dilakukan oleh Wajib Pajak berbentuk badan.</li>
<li bis_size="{'x':96,'y':2447,'w':573,'h':306,'abs_x':288,'abs_y':2584}">PPh Final (Pasal 4 ayat (2))<br bis_size="{'x':272,'y':2461,'w':0,'h':0,'abs_x':464,'abs_y':2598}" /> Pemotongan pajak yang dilakukan
oleh pihak pemberi penghasilan sehubungan dengan pembayaran untuk objek
tertentu seperti sewa tanah dan/atau bangunan, jasa konstruksi,
pengalihan hak atas tanah dan/atau bangunan dan lainnya.<br bis_size="{'x':467,'y':2515,'w':0,'h':0,'abs_x':659,'abs_y':2652}" /> Yang
dimaksud final disini bahwa pajak yang dipotong, dipungut oleh pihak
pemberi penghasilan atau dibayar sendiri oleh pihak penerima
penghasilan, penghitungan pajaknya sudah selesai dan tidak dapat
dikreditkan lagi dalam penghitungan Pajak Penghasilan pada SPT Tahunan.<br bis_size="{'x':301,'y':2587,'w':0,'h':0,'abs_x':493,'abs_y':2724}" />
Wajib Pajak berbentuk badan ditunjuk untuk memotong PPh Pasal 4 ayat
(2), sedangkan Wajib Pajak perseorangan tidak ditunjuk untuk memotong
PPh Pasal 4 ayat (2). Demikian sebaliknya, apabila Wajib Pajak meneriman
penghasilan yang merupakan objek pemotongan PPh Pasal 4 ayat (2) dan
pemberi penghasilan (pemberi kerja) juga merupakan pemotong PPh Pasal 4
ayat (2), maka atas penghasilan yang diterima Wajib Pajak akan dipotong
PPh Pasal 4 ayat (2) oleh si pihak pemotong tersebut. Namun, apabila
Wajib Pajak menerima penghasilan yang merupakan objek PPh Pasal 4 ayat
(2) dan pihak pemberi penghasilan adalah orang pribadi (bukan pemotong),
maka Wajib Pajak tersebut wajib menyetor sendiri PPh Pasal 4 ayat (2)
tersebut.</li>
<li bis_size="{'x':96,'y':2753,'w':573,'h':288,'abs_x':288,'abs_y':2890}">PPh Pasal 15 adalah pemotongan Pajak penghasilan yang dilakukan oleh
pihak pemberi penghasilan kepada Wajib Pajak tertentu yang menggunakan
norma penghitungan khusus.<br bis_size="{'x':144,'y':2803,'w':0,'h':0,'abs_x':336,'abs_y':2940}" /> Wajib Pajak tertentu tersebut adalah
perusahaan pelayaran atau penerbangan international, perusahaan asuransi
luar negeri, perusahaan pengeboran minyak, gas dan panas bumi,
perusahaan dagang asing, perusahaan yang melakukan investasi dalam
bentuk bangun guna serah.<br bis_size="{'x':267,'y':2875,'w':0,'h':0,'abs_x':459,'abs_y':3012}" /> Wajib Pajak berbentuk badan ditunjuk untuk
memotong PPh Pasal 15, sedangkan Wajib Pajak perseorangan tidak
ditunjuk untuk memotong PPh Pasal 15. Demikian sebaliknya, apabila Wajib
Pajak meneriman penghasilan yang merupakan objek pemotongan PPh Pasal
15 dan pemberi penghasilan (pemberi kerja) juga merupakan pemotong PPh
Pasal 15, maka atas penghasilan yang diterima Wajib Pajak akan dipotong
PPh Pasal 15 oleh si pihak pemotong tersebut. Namun, apabila Wajib Pajak
menerima penghasilan yang merupakan objek PPh Pasal 15 dan pihak
pemberi penghasilan adalah orang pribadi (bukan pemotong), maka Wajib
Pajak tersebut wajib menyetor sendiri PPh Pasal 15 tersebut.</li>
<li bis_size="{'x':96,'y':3041,'w':573,'h':198,'abs_x':288,'abs_y':3178}">PPN dan PPnBM adalah pemungutan PPN dan PPnBM oleh Pengusaha Kena
Pajak (PKP) atau Pemungutan yang ditunjuk (misalnya Bendahara
Pemerintah) atas pengkonsumsian barang dan/atau jasa kena pajak.<br bis_size="{'x':415,'y':3091,'w':0,'h':0,'abs_x':607,'abs_y':3228}" />
Pengusaha Kena Pajak yang ditunjuk untuk memungut PPN dan PPnBM adalah
pengusaha yang memiliki peredaran bruto (omzet) melebih Rp 600.000.000,-
setahun atau pengusaha yang memilih sendiri untuk dikukuhkan sebagai
Pengusaha Kena Pajak.<br bis_size="{'x':659,'y':3145,'w':0,'h':0,'abs_x':851,'abs_y':3282}" /> Wajib Pajak baik berbentuk perseorangan maupun
badan yang telah dikukuhkan sebagai Pengusaha Kena Pajak, wajib
memungut PPN dan juga PPnBM (bila barangnya yang diserahkan tergolong
mewah) dari pembeli atau pemakai jasanya. Wajib Pajak juga wajib
membayar PPN dan PPnBM bila mengkonsumsi barang atau jasa dari Pengusaha
Kena Pajak.</li>
</ol>
Apabila pihak-pihak yang diberi kewajiban oleh Undang-Undang Perpajakan untuk melakukan pemotongan/pemungutan <strong bis_size="{'x':222,'y':3257,'w':381,'h':17,'abs_x':414,'abs_y':3394}">tidak melakukan sesuai dengan ketentuan yang berlaku</strong>, maka dapat dikenakan sanksi administrasi berupa <strong bis_size="{'x':338,'y':3275,'w':70,'h':17,'abs_x':530,'abs_y':3412}">bunga 2%</strong> dan <strong bis_size="{'x':439,'y':3275,'w':107,'h':17,'abs_x':631,'abs_y':3412}">kenaikan 100%</strong>.</li>
</ol>
<div bis_size="{'x':16,'y':3309,'w':653,'h':18,'abs_x':208,'abs_y':3446}">
<div bis_size="{"x":16,"y":3309,"w":653,"h":18,"abs_x":208,"abs_y":3474}">
<br bis_size="{'x':16,'y':3309,'w':0,'h':17,'abs_x':208,'abs_y':3446}" /></div>
</div>
<div bis_size="{'x':16,'y':3327,'w':653,'h':18,'abs_x':208,'abs_y':3464}">
<div bis_size="{"x":16,"y":3327,"w":653,"h":18,"abs_x":208,"abs_y":3492}">
<strong bis_size="{'x':16,'y':3327,'w':153,'h':17,'abs_x':208,'abs_y':3464}">PENAGIHAN PAJAK</strong></div>
</div>
<div bis_size="{'x':16,'y':3345,'w':653,'h':144,'abs_x':208,'abs_y':3482}">
<div bis_size="{"x":16,"y":3345,"w":653,"h":144,"abs_x":208,"abs_y":3510}">
Wajib Pajak yang tidak
melaksanakan kewajiban membayar pajaknya, Direktorat Jenderal Pajak akan
melakukan penagihan pajak. Tindakan ini dilakukan Apabila Wajib Pajak
tidak membayar pajak terutang sesuai dengan jangka waktu yang telah
ditentukan dalam Surat Tagihan Pajak(STP), atau Surat Ketetapan Pajak
(skp), Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Putusan
Banding, maka DJP dapat melakukan tindakan penagihan. Proses penagihan
dimulai dengan Surat Teguran dan dilanjutkan dengan Surat Paksa. Dalam
hal WP tetap tidak membayar tagihan pajaknya maka dapat dilakukan
penyitaan dan pelelangan atas harta WP yang disita tersebut untuk
melunasi pajak yang tidak/belum dibayar.</div>
</div>
<div bis_size="{'x':16,'y':3489,'w':653,'h':18,'abs_x':208,'abs_y':3626}">
<div bis_size="{"x":16,"y":3489,"w":653,"h":18,"abs_x":208,"abs_y":3654}">
<br bis_size="{'x':16,'y':3489,'w':0,'h':17,'abs_x':208,'abs_y':3626}" /></div>
</div>
<div bis_size="{'x':16,'y':3507,'w':653,'h':18,'abs_x':208,'abs_y':3644}">
<div bis_size="{"x":16,"y":3507,"w":653,"h":18,"abs_x":208,"abs_y":3672}">
Adapun jangka waktu proses penagihan sebagai berikut:</div>
</div>
<ol bis_size="{'x':16,'y':3541,'w':653,'h':126,'abs_x':208,'abs_y':3678}">
<li bis_size="{'x':56,'y':3541,'w':613,'h':36,'abs_x':248,'abs_y':3678}">Surat Teguran diterbitkan apabila dalam jangka 7 (tujuh) hari
dari jatuh tempo pembayaran Wajib Pajak tidak membayar hutang pajaknya.</li>
<li bis_size="{'x':56,'y':3577,'w':613,'h':36,'abs_x':248,'abs_y':3714}">Surat Paksa diterbitkan dalam jangka 21 (dua puluh satu) hari
setelah Surat Teguran apabila Wajib Pajak tetap belum melunasi hutang
pajaknya.</li>
<li bis_size="{'x':56,'y':3613,'w':613,'h':18,'abs_x':248,'abs_y':3750}">Sita dilakukan dalam jangka waktu 2 x 24 jam sejak Surat Paksa disampaikan.</li>
<li bis_size="{'x':56,'y':3631,'w':613,'h':36,'abs_x':248,'abs_y':3768}">Lelang dilakukan paling singkat 14 (empat belas) hari setelah
pengumuman lelang. Sedangkan pengumuman lelang dilakukan paling singkat
14 (empat belas) hari setelah penyitaan.</li>
</ol>
<div bis_size="{'x':16,'y':3683,'w':653,'h':36,'abs_x':208,'abs_y':3820}">
<div bis_size="{"x":16,"y":3683,"w":653,"h":36,"abs_x":208,"abs_y":3848}">
Direktorat Jenderal Pajak (DJP) dapat melakukan <strong bis_size="{'x':336,'y':3683,'w':80,'h':17,'abs_x':528,'abs_y':3820}">pencegahan</strong> dan <strong bis_size="{'x':448,'y':3683,'w':97,'h':17,'abs_x':640,'abs_y':3820}">penyanderaan</strong> terhadap Wajib Pajak/penanggung pajak yang <strong bis_size="{'x':211,'y':3701,'w':110,'h':17,'abs_x':403,'abs_y':3838}">tidak kooperatif</strong>dalam membayar hutang pajaknya.</div>
</div>
<div bis_size="{'x':16,'y':3719,'w':653,'h':18,'abs_x':208,'abs_y':3856}">
<div bis_size="{"x":16,"y":3719,"w":653,"h":18,"abs_x":208,"abs_y":3884}">
<br bis_size="{'x':16,'y':3719,'w':0,'h':17,'abs_x':208,'abs_y':3856}" /></div>
</div>
<div bis_size="{'x':16,'y':3737,'w':653,'h':18,'abs_x':208,'abs_y':3874}">
<div bis_size="{"x":16,"y":3737,"w":653,"h":18,"abs_x":208,"abs_y":3902}">
<i bis_size="{'x':16,'y':3737,'w':132,'h':17,'abs_x':208,'abs_y':3874}">sumber : <a bis_size="{'x':76,'y':3737,'w':71,'h':17,'abs_x':268,'abs_y':3874}" href="http://www.pajak.go.id/content/pembayaran-pajak" target="_blank">pajak.go.id</a> </i></div>
</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-66561699744158073222014-09-19T19:54:00.004-07:002020-04-09T09:00:29.091-07:00PPh pasal 23 <div bis_size="{"x":16,"y":8,"w":653,"h":2197,"abs_x":208,"abs_y":145}" class="article-content">
<div bis_size="{"x":16,"y":8,"w":653,"h":2197,"abs_x":208,"abs_y":145}" class="field field-name-body field-type-text-with-summary field-label-hidden">
<div bis_size="{"x":16,"y":8,"w":653,"h":2197,"abs_x":208,"abs_y":145}" class="field-item even">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg8oXPaNyEOI9Xe_7MxWeClPLwPK9Vk7pzp7F4RRv4hfdTqe8HttGMi1GOOY8ZPlqyWxEzrfAtfFg2-hB7J2T_lxeZy7EPvih71BkNhe_EfrVo9sB57x-Zo8KLvwodrOPP3p8GMcWLK/s1600/taxb2.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="937" data-original-width="1136" height="164" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg8oXPaNyEOI9Xe_7MxWeClPLwPK9Vk7pzp7F4RRv4hfdTqe8HttGMi1GOOY8ZPlqyWxEzrfAtfFg2-hB7J2T_lxeZy7EPvih71BkNhe_EfrVo9sB57x-Zo8KLvwodrOPP3p8GMcWLK/s200/taxb2.jpg" width="200" /></a></div>
<div bis_size="{"x":16,"y":8,"w":653,"h":18,"abs_x":208,"abs_y":145}">
<b bis_size="{"x":16,"y":8,"w":74,"h":17,"abs_x":208,"abs_y":145}"><br /></b></div>
<div bis_size="{"x":16,"y":8,"w":653,"h":18,"abs_x":208,"abs_y":145}">
<b bis_size="{"x":16,"y":8,"w":74,"h":17,"abs_x":208,"abs_y":145}">Pengertian</b></div>
<div bis_size="{"x":16,"y":26,"w":653,"h":36,"abs_x":208,"abs_y":163}">
Pajak Penghasilan (PPh) Pasal 23 adalah pajak yang dipotong atas
penghasilan yang berasal dari modal, penyerahan jasa, atau hadiah dan
penghargaan, selain yang telah dipotong PPh Pasal 21.</div>
<div bis_size="{"x":16,"y":62,"w":653,"h":18,"abs_x":208,"abs_y":199}">
<b bis_size="{"x":16,"y":62,"w":451,"h":17,"abs_x":208,"abs_y":199}">Pemotong dan Penerima Penghasilan yang Dipotong PPh Pasal 23</b></div>
<ol bis_size="{"x":16,"y":96,"w":653,"h":215,"abs_x":208,"abs_y":233}">
<li bis_size="{"x":56,"y":96,"w":613,"h":144,"abs_x":248,"abs_y":233}">Pemotong PPh Pasal 23:<br bis_size="{"x":212,"y":110,"w":0,"h":0,"abs_x":404,"abs_y":247}" /><ol bis_size="{"x":56,"y":114,"w":613,"h":126,"abs_x":248,"abs_y":251}" type="a">
<li bis_size="{"x":96,"y":114,"w":573,"h":18,"abs_x":288,"abs_y":251}">badan pemerintah;</li>
<li bis_size="{"x":96,"y":132,"w":573,"h":18,"abs_x":288,"abs_y":269}">Subjek Pajak badan dalam negeri;</li>
<li bis_size="{"x":96,"y":150,"w":573,"h":18,"abs_x":288,"abs_y":287}">penyelenggaraan kegiatan;</li>
<li bis_size="{"x":96,"y":168,"w":573,"h":18,"abs_x":288,"abs_y":305}">bentuk usaha tetap (BUT);</li>
<li bis_size="{"x":96,"y":186,"w":573,"h":18,"abs_x":288,"abs_y":323}">perwakilan perusahaan luar negeri lainnya;</li>
<li bis_size="{"x":96,"y":204,"w":573,"h":36,"abs_x":288,"abs_y":341}">Wajib Pajak orang pribadi dalam negeri tertentu, yang ditunjuk oleh Direktur Jenderal Pajak.</li>
</ol>
</li>
<li bis_size="{"x":56,"y":240,"w":613,"h":71,"abs_x":248,"abs_y":377}">Penerima penghasilan yang dipotong PPh Pasal 23:<br bis_size="{"x":384,"y":254,"w":0,"h":0,"abs_x":576,"abs_y":391}" /><ol bis_size="{"x":56,"y":258,"w":613,"h":53,"abs_x":248,"abs_y":395}" type="a">
<li bis_size="{"x":96,"y":258,"w":573,"h":18,"abs_x":288,"abs_y":395}">WP dalam negeri;</li>
<li bis_size="{"x":96,"y":276,"w":573,"h":35,"abs_x":288,"abs_y":413}">BUT<a name='more'></a></li>
</ol>
</li>
</ol>
<div bis_size="{"x":16,"y":327,"w":653,"h":18,"abs_x":208,"abs_y":464}">
<b bis_size="{"x":16,"y":327,"w":203,"h":17,"abs_x":208,"abs_y":464}">Tarif dan Objek PPh Pasal 23</b></div>
<ol bis_size="{"x":16,"y":361,"w":653,"h":1188,"abs_x":208,"abs_y":498}">
<li bis_size="{"x":56,"y":361,"w":613,"h":72,"abs_x":248,"abs_y":498}">15% dari jumlah bruto atas:<br bis_size="{"x":233,"y":375,"w":0,"h":0,"abs_x":425,"abs_y":512}" /><ol bis_size="{"x":56,"y":379,"w":613,"h":54,"abs_x":248,"abs_y":516}" type="a">
<li bis_size="{"x":96,"y":379,"w":573,"h":36,"abs_x":288,"abs_y":516}">dividen kecuali pembagian dividen kepada orang pribadi dikenakan final, bunga, dan royalti;</li>
<li bis_size="{"x":96,"y":415,"w":573,"h":18,"abs_x":288,"abs_y":552}">hadiah dan penghargaan selain yang telah dipotong PPh pasal 21.</li>
</ol>
</li>
<li bis_size="{"x":56,"y":433,"w":613,"h":36,"abs_x":248,"abs_y":570}">2% dari jumlah bruto atas sewa dan penghasilan lain sehubungan dengan penggunaan harta kecuali sewa tanah dan/atau bangunan.</li>
<li bis_size="{"x":56,"y":469,"w":613,"h":36,"abs_x":248,"abs_y":606}">2% dari jumlah bruto atas imbalan jasa teknik, jasa manajemen, jasa konstruksi dan jasa konsultan.</li>
<li bis_size="{"x":56,"y":505,"w":613,"h":648,"abs_x":248,"abs_y":642}">2% dari jumlah bruto atas imbalan jasa lainnya, yaitu:<br bis_size="{"x":401,"y":519,"w":0,"h":0,"abs_x":593,"abs_y":656}" /><ol bis_size="{"x":56,"y":523,"w":613,"h":630,"abs_x":248,"abs_y":660}" type="a">
<li bis_size="{"x":96,"y":523,"w":573,"h":18,"abs_x":288,"abs_y":660}">Jasa penilai;</li>
<li bis_size="{"x":96,"y":541,"w":573,"h":18,"abs_x":288,"abs_y":678}">Jasa Aktuaris;</li>
<li bis_size="{"x":96,"y":559,"w":573,"h":18,"abs_x":288,"abs_y":696}">Jasa akuntansi, pembukuan, dan atestasi laporan keuangan;</li>
<li bis_size="{"x":96,"y":577,"w":573,"h":18,"abs_x":288,"abs_y":714}">Jasa perancang;</li>
<li bis_size="{"x":96,"y":595,"w":573,"h":18,"abs_x":288,"abs_y":732}">Jasa pengeboran di bidang migas kecuali yang dilakukan oleh BUT;</li>
<li bis_size="{"x":96,"y":613,"w":573,"h":18,"abs_x":288,"abs_y":750}">Jasa penunjang di bidang penambangan migas;</li>
<li bis_size="{"x":96,"y":631,"w":573,"h":18,"abs_x":288,"abs_y":768}">Jasa penambangan dan jasa penunjang di bidang penambangan selain migas;</li>
<li bis_size="{"x":96,"y":649,"w":573,"h":18,"abs_x":288,"abs_y":786}">Jasa penunjang di bidang penerbangan dan bandar udara;</li>
<li bis_size="{"x":96,"y":667,"w":573,"h":18,"abs_x":288,"abs_y":804}">Jasa penebangan hutan</li>
<li bis_size="{"x":96,"y":685,"w":573,"h":18,"abs_x":288,"abs_y":822}">Jasa pengolahan limbah</li>
<li bis_size="{"x":96,"y":703,"w":573,"h":18,"abs_x":288,"abs_y":840}">Jasa penyedia tenaga kerja</li>
<li bis_size="{"x":96,"y":721,"w":573,"h":18,"abs_x":288,"abs_y":858}">Jasa perantara dan/atau keagenan;</li>
<li bis_size="{"x":96,"y":739,"w":573,"h":36,"abs_x":288,"abs_y":876}">Jasa di bidang perdagangan surat-surat berharga, kecuali yang dilakukan KSEI dan KPEI;</li>
<li bis_size="{"x":96,"y":775,"w":573,"h":18,"abs_x":288,"abs_y":912}">Jasa kustodian/penyimpanan-/penitipan, kecuali yang dilakukan oleh KSEI;</li>
<li bis_size="{"x":96,"y":793,"w":573,"h":18,"abs_x":288,"abs_y":930}">Jasa pengisian suara (dubbing) dan/atau sulih suara;</li>
<li bis_size="{"x":96,"y":811,"w":573,"h":18,"abs_x":288,"abs_y":948}">Jasa mixing film;</li>
<li bis_size="{"x":96,"y":829,"w":573,"h":36,"abs_x":288,"abs_y":966}">Jasa sehubungan dengan software komputer, termasuk perawatan, pemeliharaan dan perbaikan;</li>
<li bis_size="{"x":96,"y":865,"w":573,"h":54,"abs_x":288,"abs_y":1002}">Jasa instalasi/pemasangan mesin, peralatan, listrik, telepon, air,
gas, AC, dan/atau TV kabel, selain yang dilakukan oleh Wajib Pajak yang
ruang lingkupnya di bidang konstruksi dan mempunyai izin dan/atau
sertifikasi sebagai pengusaha konstruksi</li>
<li bis_size="{"x":96,"y":919,"w":573,"h":72,"abs_x":288,"abs_y":1056}">Jasa perawatan / pemeliharaan / pemeliharaan mesin, peralatan,
listrik, telepon, air, gas, AC, dan/atau TV kabel, selain yang dilakukan
oleh Wajib Pajak yang ruang lingkupnya di bidang konstruksi dan
mempunyai izin dan/atau sertifikasi sebagai pengusaha konstruksi</li>
<li bis_size="{"x":96,"y":991,"w":573,"h":18,"abs_x":288,"abs_y":1128}">Jasa maklon</li>
<li bis_size="{"x":96,"y":1009,"w":573,"h":18,"abs_x":288,"abs_y":1146}">Jasa penyelidikan dan keamanan;</li>
<li bis_size="{"x":96,"y":1027,"w":573,"h":18,"abs_x":288,"abs_y":1164}">Jasa penyelenggara kegiatan atau event organizer;</li>
<li bis_size="{"x":96,"y":1045,"w":573,"h":18,"abs_x":288,"abs_y":1182}">Jasa pengepakan;</li>
<li bis_size="{"x":96,"y":1063,"w":573,"h":36,"abs_x":288,"abs_y":1200}">Jasa penyediaan tempat dan/atau waktu dalam media massa, media luar ruang atau media lain untuk penyampaian informasi;</li>
<li bis_size="{"x":96,"y":1099,"w":573,"h":18,"abs_x":288,"abs_y":1236}">Jasa pembasmian hama;</li>
<li bis_size="{"x":96,"y":1117,"w":573,"h":18,"abs_x":288,"abs_y":1254}">Jasa kebersihan atau cleaning service;</li>
<li bis_size="{"x":96,"y":1135,"w":573,"h":18,"abs_x":288,"abs_y":1272}">Jasa katering atau tata boga.</li>
</ol>
</li>
<li bis_size="{"x":56,"y":1153,"w":613,"h":18,"abs_x":248,"abs_y":1290}">Untuk yang tidak ber-NPWP dipotong 100% ebih tinggi dari tarif PPh Pasal 23</li>
<li bis_size="{"x":56,"y":1171,"w":613,"h":378,"abs_x":248,"abs_y":1308}">Yang dimaksud dengan jumlah bruto adalah seluruh jumlah penghasilan
yang dibayarkan, disediakan untuk dibayarkan, atau telah jatuh tempo
pembayarannya oleh badan pemerintah, subjek pajak dalam negeri,
penyelenggara kegiatan, bentuk usaha tetap, atau perwakilan perusahaan
luar negeri lainnya kepada Wajib Pajak dalam negeri atau bentuk usaha
tetap, tidak termasuk:<br bis_size="{"x":119,"y":1257,"w":0,"h":0,"abs_x":311,"abs_y":1394}" /><ol bis_size="{"x":56,"y":1261,"w":613,"h":216,"abs_x":248,"abs_y":1398}" type="a">
<li bis_size="{"x":96,"y":1261,"w":573,"h":54,"abs_x":288,"abs_y":1398}">Pembayaran gaji, upah,
honorarium, tunjangan dan pembayaran lain sebagai imbalan sehubungan
dengan pekerjaan yang diabayarkan oleh WP penyedia tenaga kerja kepada
tenaga kerja yang melakukan pekerjaan, berdasarkan kontrak dengan
pengguna jasa;</li>
<li bis_size="{"x":96,"y":1315,"w":573,"h":36,"abs_x":288,"abs_y":1452}">Pembayaran atas pengadaan/pembelian barang atau material (dibuktikan dengan faktur pembelian);</li>
<li bis_size="{"x":96,"y":1351,"w":573,"h":54,"abs_x":288,"abs_y":1488}">Pembayaran kepada pihak kedua (sebagai perantara) untuk selanjutnya
dibayarkan kepada pihak ketiga(dibuktikan dengan faktur tagihan pihak
ketiga disertai dengan perjanjian tertulis);</li>
<li bis_size="{"x":96,"y":1405,"w":573,"h":72,"abs_x":288,"abs_y":1542}">Pembayaran penggantian biaya (reimbursement) yaitu penggantian
pembayaran sebesar jumlah yang nyata-nyata telah dibayarkan oleh pihak
kedua kepada pihak ketiga (dibuktikan dengan faktur tagihan atau bukti
pembayaran yang telah dibayarkan kepada pihak ketiga).</li>
</ol>
Jumlah bruto tersebut tidak berlaku:<br bis_size="{"x":287,"y":1491,"w":0,"h":0,"abs_x":479,"abs_y":1628}" />
<ol bis_size="{"x":56,"y":1495,"w":613,"h":54,"abs_x":248,"abs_y":1632}" type="a">
<li bis_size="{"x":96,"y":1495,"w":573,"h":18,"abs_x":288,"abs_y":1632}">Atas penghasilan yang dibayarkan sehubungan dengan jasa katering;</li>
<li bis_size="{"x":96,"y":1513,"w":573,"h":36,"abs_x":288,"abs_y":1650}">Dalam hal penghasilan yang dibayarkan sehubungan dengan jasa, telah dikenakan pajak yang bersifat final;</li>
</ol>
</li>
</ol>
<div bis_size="{"x":16,"y":1565,"w":653,"h":18,"abs_x":208,"abs_y":1702}">
<b bis_size="{"x":16,"y":1565,"w":590,"h":17,"abs_x":208,"abs_y":1702}">Penghitungan PPh Pasal 23 terutang menggunakan jumlah bruto tidak termasuk PPN</b></div>
<div bis_size="{"x":16,"y":1583,"w":653,"h":18,"abs_x":208,"abs_y":1720}">
Dikecualikan dari Pemotongan PPh Pasal 23:</div>
<ol bis_size="{"x":16,"y":1617,"w":653,"h":270,"abs_x":208,"abs_y":1754}">
<li bis_size="{"x":56,"y":1617,"w":613,"h":18,"abs_x":248,"abs_y":1754}">Penghasilan yang dibayar atau terutang kepada bank;</li>
<li bis_size="{"x":56,"y":1635,"w":613,"h":18,"abs_x":248,"abs_y":1772}">Sewa yang dibayar atau terutang sehubungan dengan sewa guna usaha dengan hak opsi;</li>
<li bis_size="{"x":56,"y":1653,"w":613,"h":234,"abs_x":248,"abs_y":1790}">Dividen atau bagian laba yang diterima atau diperoleh perseroan
terbatas sebagai WP dalam negeri, koperasi, BUMN/BUMD, dari penyertaan
modal pada badan usaha yang didirikan dan bertempat kedudukan di
Indonesia dengan syarat:<br bis_size="{"x":373,"y":1703,"w":0,"h":0,"abs_x":565,"abs_y":1840}" /><ol bis_size="{"x":56,"y":1707,"w":613,"h":180,"abs_x":248,"abs_y":1844}" type="a">
<li bis_size="{"x":96,"y":1707,"w":573,"h":18,"abs_x":288,"abs_y":1844}">dividen berasal dari cadangan laba yang ditahan;</li>
<li bis_size="{"x":96,"y":1725,"w":573,"h":54,"abs_x":288,"abs_y":1862}">bagi perseroan terbatas, BUMN/BUMD, kepemilikan saham pada badan
yang memberikan dividen paling rendah 25% ( dua puluh lima persen) dari
jumlah modal yang disetor;</li>
<li bis_size="{"x":96,"y":1779,"w":573,"h":54,"abs_x":288,"abs_y":1916}">Bagian laba yang diterima atau diperoleh anggota dari perseroan
komanditer yang modalnya tidak terbagi atas saham-saham, persekutuan,
perkumpulan, firma dan kongsi termasuk pemegang unit penyertaan kontrak
investasi kolektif;</li>
<li bis_size="{"x":96,"y":1833,"w":573,"h":18,"abs_x":288,"abs_y":1970}">SHU koperasi yang dibayarkan oleh koperasi kepada anggotanya;</li>
<li bis_size="{"x":96,"y":1851,"w":573,"h":36,"abs_x":288,"abs_y":1988}">Penghasilan yang dibayar atau terutang kepada badan usaha atas jasa
keuangan yang berfungsi sebagai penyalur pinjaman dan/atau pembiayaan.</li>
</ol>
</li>
</ol>
<div bis_size="{"x":16,"y":1903,"w":653,"h":18,"abs_x":208,"abs_y":2040}">
<b bis_size="{"x":16,"y":1903,"w":383,"h":17,"abs_x":208,"abs_y":2040}">Saat Terutang, Penyetoran, dan Pelaporan PPh Pasal 23</b></div>
<ol bis_size="{"x":16,"y":1937,"w":653,"h":108,"abs_x":208,"abs_y":2074}">
<li bis_size="{"x":56,"y":1937,"w":613,"h":36,"abs_x":248,"abs_y":2074}">PPh Pasal 23 terutang pada akhir bulan dilakukannya pembayaran,
disediakan untuk dibayar, atau telah jatuh tempo pembayarannya,
tergantung peristiwa yang terjadi terlebih dahulu.</li>
<li bis_size="{"x":56,"y":1973,"w":613,"h":36,"abs_x":248,"abs_y":2110}">PPh Pasal 23 disetor oleh Pemotong Pajak paling lambat tanggal
sepuluh bulan takwim berikutnya setelah bulan saat terutang pajak.</li>
<li bis_size="{"x":56,"y":2009,"w":613,"h":36,"abs_x":248,"abs_y":2146}">SPT Masa disampaikan ke Kantor Pelayanan Pajak setempat, paling lambat 20 hari setelah Masa Pajak berakhir.</li>
</ol>
<div bis_size="{"x":16,"y":2061,"w":653,"h":54,"abs_x":208,"abs_y":2198}">
Dalam hal jatuh tempo penyetoran atau batas akhir pelaporan PPh
Pasal 23 bertepatan dengan hari libur termasuk hari sabtu atau hari
libur nasional, penyetoran atau pelaporan dapat dilakukan pada hari
kerja berikutnya.</div>
<div bis_size="{"x":16,"y":2115,"w":653,"h":18,"abs_x":208,"abs_y":2252}">
<b bis_size="{"x":16,"y":2115,"w":203,"h":17,"abs_x":208,"abs_y":2252}">Bukti Pemotong PPh Pasal 23</b></div>
<div bis_size="{"x":16,"y":2133,"w":653,"h":36,"abs_x":208,"abs_y":2270}">
Pemotong Pajak harus memberikan Bukti Pemotongan PPh Pasal 23 kepada
Wajib Pajak Orang Pribadi atau badan yang telah dipotong PPh Pasal 23.</div>
<div bis_size="{"x":16,"y":2169,"w":653,"h":18,"abs_x":208,"abs_y":2306}">
<br bis_size="{"x":16,"y":2169,"w":0,"h":17,"abs_x":208,"abs_y":2306}" /></div>
<div bis_size="{"x":16,"y":2187,"w":653,"h":18,"abs_x":208,"abs_y":2324}">
<i bis_size="{"x":16,"y":2187,"w":136,"h":17,"abs_x":208,"abs_y":2324}">sumber : <a bis_size="{"x":80,"y":2187,"w":71,"h":17,"abs_x":272,"abs_y":2324}" href="http://www.pajak.go.id/content/seri-pph-pajak-penghasilan-pasal-23" target="_blank">pajak.go.id</a></i></div>
</div>
</div>
</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-32647138801575533752014-09-16T21:26:00.001-07:002014-09-16T21:27:02.734-07:00PPh Pasal 22 <div class="article-content">
<div class="field field-name-body field-type-text-with-summary field-label-hidden">
<div class="field-item even">
<b>Pengertian</b><br />
Pajak Penghasilan (PPh) Pasal 22 adalah PPh yang dipungut oleh:<br />
<ol>
<li>Bendahara Pemerintah Pusat/Daerah, instansi atau lembaga
pemerintah dan lembaga-lembaga negara lainnya, berkenaan dengan
pembayaran atas penyerahan barang;</li>
<li>Badan-badan tertentu, baik badan pemerintah maupun swasta berkenaan
dengan kegiatan di bidang impor atau kegiatan usaha di bidang lain.</li>
<li>Wajib Pajak Badan yang melakukan penjualan barang yang tergolong sangat mewah.<a name='more'></a></li>
</ol>
<b>Pemungut dan Objek PPh Pasal 22</b><br />
<ol>
<li>Bank Devisa dan Direktorat Jenderal Bea dan Cukai (DJBC), atas impor barang;</li>
<li>Direktorat Jenderal Perbendaharaan (DJPb), Bendahara Pemerintah Pusat/Daerah yang melakukan pembayaran, atas pembelian barang;</li>
<li>BUMN/BUMD yang melakukan pembelian barang dengan dana yang bersumber
dari belanja negara (APBN) dan atau belanja daerah (APBD), kecuali
badan-badan tersebut pada angka 4;</li>
<li>Bank Indonesia (BI), Perusahaan Pengelola Aset (PPA), Badan Urusan
Logistik (BULOG), PT. Telekomunikasi Indonesia (Telkom), PT. Perusahaan
Listrik Negara (PLN), PT. Garuda Indonesia, PT. Indosat, PT. Krakatau
Steel, Pertamina dan bank-bank BUMN yang melakukan pembelian barang yang
dananya bersumber baik dari APBN maupun dari non APBN;</li>
<li>Badan usaha yang bergerak dalam bidang industri semen, industri
rokok, industri kertas, industri baja dan industri otomotif, yang
ditunjuk oleh Kepala Kantor Pelayanan Pajak, atas penjualan hasil
produksinya di dalam negeri;</li>
<li>Produsen atau importir bahan bakar minyak, gas, dan pelumas atas penjualan bahan bakar minyak, gas, dan pelumas.</li>
<li>Industri dan eksportir yang bergerak dalam sektor perhutanan,
perkebunan, pertanian, dan perikanan, yang ditunjuk oleh Direktur
Jenderal Pajak, atas pembelian bahan-bahan untuk keperluan industri atau
ekspor mereka dari pedagang pengumpul.</li>
<li>Wajib Pajak Badan yang melakukan penjualan barang yang tergolong sangat mewah.</li>
</ol>
<b>Tarif PPh Pasal 22</b><br />
<ol>
<li>Atas impor :<br /><ol type="a">
<li>yang menggunakan Angka Pengenal Importir (API), 2,5% (dua setengah persen) dari nilai impor;</li>
<li>yang tidak menggunakan API, 7,5% (tujuh setengah persen) dari nilai impor;</li>
<li>yang tidak dikuasai, 7,5% (tujuh setengah persen) dari harga jual lelang.</li>
</ol>
</li>
<li>Atas pembelian barang yang dilakukan oleh DJPB, Bendahara Pemerintah, BUMN/BUMD (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 2,3, dan 4</i>) sebesar 1,5% (satu setengah persen) dari harga pembelian tidak termasuk PPN dan tidak final.</li>
<li>Atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 5</i>) ditetapkan berdasarkan Keputusan Direktur Jenderal Pajak, yaitu:<br /><ol type="a">
<li>Kertas = 0.1% x DPP PPN (Tidak Final)</li>
<li>Semen = 0.25% x DPP PPN (Tidak Final)</li>
<li>Baja = 0.3% x DPP PPN (Tidak Final)</li>
<li>Otomotif = 0.45% x DPP PPN (Tidak Final)</li>
</ol>
</li>
<li>Atas penjualan hasil produksi atau penyerahan barang oleh produsen
atau importir bahan bakar minyak, gas, dan pelumas adalah sebagai
berikut:<br />Catatan:<br />Pungutan PPh Pasal 22 kepada penyalur/agen, bersifat final. Selain penyalur/agen bersifat tidak final</li>
<li>Atas pembelian bahan-bahan untuk keperluan industri atau ekspor dari pedagang pengumpul (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 7</i>) ditetapkan sebesar 2,5 % dari harga pembelian tidak termasuk PPN.</li>
<li>Atas impor kedelai, gandum, dan tepung terigu oleh importir yang
menggunakan API sebagaimana dimaksud pada angka 1 huruf a sebesar 0,5%
(setengah persen) dari nilai impor.</li>
<li>Atas Penjualan<br /><ol type="a">
<li>Pesawat udara pribadi dengan harga jual lebih dari Rp20.000.000.000,00</li>
<li>Kapal pesiar dan sejenisnya dengan harga jual lebih dari Rp10.000.000.000,00</li>
<li>Rumah beserta tanahnya dengan harga jual atau harga pengalihannya
lebih dari Rp10.000.000.000,00 dan luas bangunan lebih dari 500 m2.</li>
<li>Apartemen, kondominium,dan sejenisnya dengan harga jual atau
pengalihannya lebih dari Rp10.000.000.000,00 dan/atau luas bangunan
lebih dari 400 m2.</li>
<li>Kendaraan bermotor roda empat pengangkutan orang kurang dari 10
orang berupa sedan, jeep, sport utility vehicle(suv), multi purpose
vehicle (mpv), minibus dan sejenisnya dengan harga jual lebih dari
Rp5.000.000.000,00 (lima milyar rupiah) dan dengan kapasitas silinder
lebih dari 3.000 cc. Sebesar 5% dari harga jual tidak termasuk PPN dan
PPnBM.</li>
</ol>
</li>
<li>Untuk yang tidak ber-NPWP dipotong 100% lebih tinggi dari tarif PPh Pasal 22</li>
</ol>
<b>Pengecualian Pemungutan PPh Pasal 22</b><br />
<ol>
<li>Impor barang dan atau penyerahan barang yang berdasarkan
ketentuan peraturan perundang-undangan tidak terutang PPh, dinyatakan
dengan Surat Keterangan Bebas (SKB).</li>
<li>Impor barang yang dibebaskan dari Bea Masuk dan atau Pajak Pertambahan Nilai; dilaksanakan oleh DJBC.</li>
<li>Impor sementara jika waktu impornya nyata-nyata dimaksudkan untuk diekspor kembali, dan dilaksanakan oleh Dirjen BC.</li>
<li>Pembayaran atas pembelian barang oleh pemerintah atau yang lainnya
yang jumlahnya paling banyak Rp. 2.000.000,- (dua juta rupiah) dan tidak
merupakan pembayaran yang terpecah-pecah.</li>
<li>Pembayaran untuk pembelian bahan bakar minyak, listrik, gas, air minum/PDAM, benda-benda pos.</li>
<li>Emas batangan yang akan di proses untuk menghasilkan barang perhiasan dari emas untuk tujuan ekspor, dinyatakan dengan SKB.</li>
<li>Pembayaran/pencairan dana Jaring Pengaman Sosial oleh Kantor Perbendaharaan dan Kas Negara.</li>
<li>Impor kembali (re-impor) dalam kualitas yang sama atau barang-barang
yang telah diekspor untuk keperluan perbaikan, pengerjaan dan pengujian
yang memenuhi syarat yang ditentukan oleh Direktorat Jenderal Bea dan
Cukai.</li>
<li>Pembayaran untuk pembelian gabah dan atau beras oleh Bulog.</li>
</ol>
<b>Saat Terutang dan Pelunasan/Pemungutan PPh Pasal 22</b><br />
<ol>
<li>Atas impor barang terutang dan dilunasi bersamaan dengan saat
pembayaran Bea Masuk. Dalam hal pembayaran Bea Masuk ditunda atau
dibebaskan, maka PPh Pasal 22 terutang dan dilunasi pada saat
penyelesaian dokumen Pemberitahuan Impor Barang (PIB);</li>
<li>Atas pembelian barang (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 2,3, dan 4</i> ) terutang dan dipungut pada saat pembayaran;</li>
<li>Atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 5</i>) terutang dan dipungut pada saat penjualan;</li>
<li>Atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 6</i>) dipungut pada saat penerbitan Surat Perintah Pengeluaran Barang (Delivery Order);</li>
<li>Atas pembelian bahan-bahan (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 7</i>) terutang dan dipungut pada saat pembelian.</li>
</ol>
<b>Tata Cara Pemungutan, Penyetoran, dan Pelaporan PPh Pasal 22</b><br />
<ol>
<li>PPh Pasal 22 atas impor barang (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 1</i>)
disetor oleh importir dengan menggunakan formulir Surat Setoran Pajak,
Cukai dan Pabean (SSPCP). PPh Pasal 22 atas impor barang yang dipungut
oleh DJBC harus disetor ke bank devisa, atau bank persepsi, atau
bendahara Direktorat Jenderal Bea dan Cukai, dalam jangka waktu 1 (satu)
hari setelah pemungutan pajak dan dilaporkan ke KPP secara mingguan
paling lambat 7 (tujuh) hari setelah batas waktu penyetoran pajak
berakhir.</li>
<li>PPh Pasal 22 atas impor harus dilunasi bersamaan dengan saat
pembayaran Bea Masuk dan dalam hal Bea Masuk ditunda atau dibebaskan,
PPh Pasal 22 atas impor harus dilunasi saat penyelesaian dokumen
pemberitahuan pabean impor. Dilaporkan ke KPP paling lambat tanggal 20
setelah masa pajak berakhir.</li>
<li>PPh Pasal 22 atas pembelian barang (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 2</i>)
disetor oleh pemungut atas nama dan NPWP Wajib Pajak rekanan ke bank
persepsi atau Kantor Pos pada hari yang sama dengan pelaksanaan
pembayaran atas penyerahan barang. Pemungut menerbitkan bukti pungutan
rangkap tiga, yaitu :<br /><ol type="a">
<li>lembar pertama untuk pembeli;</li>
<li>lembar kedua sebagai lampiran laporan bulanan ke Kantor Pelayanan Pajak;</li>
<li>lembar ketiga untuk arsip Pemungut Pajak yang bersangkutan, dan
dilaporkan ke KPP paling lambat 14 (empat belas ) hari setelah masa
pajak berakhir.</li>
</ol>
</li>
<li>PPh Pasal 22 atas pembelian barang (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 3</i>)
disetor oleh pemungut atas nama dan NPWP Wajib Pajak penjual ke bank
persepsi atau Kantor Pos paling lama tanggal 10 sepuluh) bulan
berikutnya setelah Masa Pajak berakhir. Dilaporkan ke KPP paling lambat
tanggal 20 setelah masa pajak berakhir.</li>
<li>PPh Pasal 22 atas pembelian barang (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 4</i>
) disetor oleh pemungut atas nama dan NPWP Wajib Pajak penjual ke bank
persepsi atau Kantor Pos paling lambat tanggal 10 (sepuluh) bulan takwim
berikutnya dengan menggunakan formulir SSP dan menyampaikan SPT Masa ke
KPP paling lambat 20 (dua puluh) hari setelah masa pajak berakhir.</li>
<li>PPh Pasal 22 atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 5, dan 7</i> ) dan hasil penjualan barang sangat mewah (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 8</i>)
disetor oleh pemungut atas nama wajib pajak ke bank persepsi atau
Kantor Pos paling lambat tanggal 10 (sepuluh) bulan takwim berikutnya
dengan menggunakan formulir SSP. Pemungut menyampaikan SPT Masa ke KPP
paling lambat 20 (dua puluh) hari setelah masa pajak berakhir.</li>
<li>PPh Pasal 22 atas penjualan hasil produksi (Lihat <i>Pemungut dan Objek PPh Pasal 22 butir 6</i>)
disetor oleh pemungut ke bank persepsi atau Kantor Pos paling lama
tanggal 10(sepuluh) bulan berikutnya setelah Masa Pajak berakhir.
Pemungut wajib menerbitkan bukti pemungutan PPh Ps. 22 rangkap 3 yaitu:<br /><ol type="a">
<li>lembar pertama untuk pembeli;</li>
<li>lembar kedua sebagai lampiran laporan bulanan kepada Kantor Pelayanan Pajak;</li>
<li>lembar ketiga untuk arsip Pemungut Pajak yang bersangkutan.</li>
</ol>
Pelaporan dilakukan dengan cara menyampaikan SPT Masa ke KPP
setempat paling lambat 20 (dua puluh) hari setelah Masa Pajak berakhir.<br />Dalam
hal jatuh tempo penyetoran atau batas akhir pelaporan PPh Pasal 22
bertepatan dengan hari libur termasuk hari Sabtu atau hari libur
nasional, penyetoran atau pelaporan dapat dilakukan pada hari kerja
berikutnya.</li>
</ol>
<i>sumber <a href="http://www.pajak.go.id/content/seri-pph-pajak-penghasilan-pasal-22" target="_blank">pajak.go.id </a></i><a href="http://www.pajak.go.id/content/seri-pph-pajak-penghasilan-pasal-22" target="_blank"> </a><br />
<ol>
</ol>
</div>
</div>
</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-53834854640020294922014-09-16T21:23:00.002-07:002014-09-16T21:23:34.917-07:00Komputer Tidak Bisa Hidup Setelah Install Deep FreezDeep Freez adalah aplikasi untuk mengembalikan sistem komputer ke keadaan awal. Manfaatnya adalah komputer akan aman dari virus dan aplikasi - aplikasi yang merugikan komputer. Banyak orang yang menggunakan aplikasi ini terutama untuk komputer yang disediakan atau disewakan untuk umum seperti warnet atau juga komputer yang dipakai di sekolah - sekolah untuk belajar siswanya dan juga orang pribadi yang menginginkan komputernya tetap aman.<br />
<br />
Selain Keuntungan tentu ada kerugiannya juga, bagaimana tidak ketika diinstall deepfreez dan memakai mode deepfreeze maka semua aplikasi yang diinstall akan hilang saat komputer mati. Hal seperti ini bagi orang yang selalu menginstall aplikasi baru akan merepotkan karena harus unistall deepfreeze dulu sebelum menginstall aplikasi dan harus merestat komputer.<br />
<br />
<a name='more'></a><br /><br />
Selain manfaat dan kerugian diatas Deepfreeze juga terkadang membuat OS komputer kita menjadi corupt sehingga pada saat Deepfreeze selesai dan di install komputer direstart, tiba- tiba komputer tidak menyala. Kasus yang saya alami adalah komputer terus merestart dengan sendirinya ketika akan masuk windows.<br />
<br />
Saya kaget dan kebingungan namun setelah saya mencari informasi diinternet akhinrya saya menemukan cara untuk mengatasinya. Berikut langkah - langkah yang bisa dilakukan<br />
<br />
<ol>
<li>Repair OS komputer </li>
<li>Install Ulang OS </li>
</ol>
Cara nya adalah dengan membooting kembali CD OS yang sama dengan OS yang terinstall pada komputer. Atau bisa juga dengan menggunakan flasdisk yang siap unutk install OS dalam hal ini Windows.<br />
<br />
Ketika masuk Windows dan ada perintah Install atau Repair maka pilih menu Repair.<br />
Biarkan sistem repairing sampai merestart, jika repairing berhasil maka komputer anda akan kembali menyala seperti sedia kala.<br />
<br />
Berikut cara merepair PC / komputer dengan OS Windows<br />
<br />
1. Booting CD atau Flasdisk sehingga muncul gambar seperti dibawah dan klik menu REPAIR<br />
<br />
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgIt8Psg4aQQL_h7R6AZtXhKPrf-U95rU2e0GLWnaN6NOKOEhacXEOXSJoG8K6TQXb0WkilpshTUKLE4FnA0HtxkiDOrKNkfRsszRUjK-GKxGLJmZeEcTnUFDKL8q76Lhyphenhyphen6J3Ws1hET/s1600/1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgIt8Psg4aQQL_h7R6AZtXhKPrf-U95rU2e0GLWnaN6NOKOEhacXEOXSJoG8K6TQXb0WkilpshTUKLE4FnA0HtxkiDOrKNkfRsszRUjK-GKxGLJmZeEcTnUFDKL8q76Lhyphenhyphen6J3Ws1hET/s1600/1.jpg" height="456" width="640" /></a></div>
<br />
2. Klik Next<br />
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQ19TH4nSJrU0ZhgU51aJH6EeHEcsqXAnwvtmWRxXrI4ku7UgMQyFdK392e_z2z-Z6a5quxKWOfAgAMFUIOis745IoiahiwNDSBlqzmuFAEfGauYcm60ECrJjGFRo10WTC3UF-IImz/s1600/2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQ19TH4nSJrU0ZhgU51aJH6EeHEcsqXAnwvtmWRxXrI4ku7UgMQyFdK392e_z2z-Z6a5quxKWOfAgAMFUIOis745IoiahiwNDSBlqzmuFAEfGauYcm60ECrJjGFRo10WTC3UF-IImz/s1600/2.jpg" height="470" width="640" /></a></div>
<br />
3. Pilih Startu Repair<br />
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh3HElommZh_dEbfyboPS6b0YLW_UjDawZG5V6XfTKf8-sJANDJXVrmSjafdarv270e1DeBiMRhtUMNETCgClkOprp1EIdkBVBQ4HuRKE-9bvYBiHTu5x-xXa3VFVOo0IYkapie8YTf/s1600/3.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh3HElommZh_dEbfyboPS6b0YLW_UjDawZG5V6XfTKf8-sJANDJXVrmSjafdarv270e1DeBiMRhtUMNETCgClkOprp1EIdkBVBQ4HuRKE-9bvYBiHTu5x-xXa3VFVOo0IYkapie8YTf/s1600/3.jpg" height="466" width="640" /></a></div>
<br />
4. Biarkan Repairing sampai selesai<br />
<br />
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5. Klik Finish dan komputer akan merestart otomatis<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwRZHUMYYt7c9-MsPCi5Iy9SG3PIhmZkRskj0JIbYQB_QkUR28C58oRDXZD9G9F2nB0ifC0SdOgJmJ6dB9XDqvwrBo5NR-m0ayFlsv2C_2YOZTN0ckhyphenhyphenr3_eXPQ-GPpYJ_pqjW7i7u/s1600/5.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwRZHUMYYt7c9-MsPCi5Iy9SG3PIhmZkRskj0JIbYQB_QkUR28C58oRDXZD9G9F2nB0ifC0SdOgJmJ6dB9XDqvwrBo5NR-m0ayFlsv2C_2YOZTN0ckhyphenhyphenr3_eXPQ-GPpYJ_pqjW7i7u/s1600/5.jpg" height="518" width="640" /></a></div>
<br />
Jika Proses Repairing seudah selesai namun OS tetap tidak bisa Coba Install ulang OS. Atau bawa ke Teknisi karena kemungkinan jika kedua cara ini tidak berhasil maka bisa jadi ada kerusakan pada Hardware<br />
<br />
Semoga bermanfaat >> :) <br />
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-82803649730537617022014-09-15T22:02:00.001-07:002014-09-15T22:02:09.349-07:00Cara Mudah Convert Mp4, Flv, MPG, MKV ke Mp3 Untuk mendapatkan musik seringkali kita mendownload mp3 dari internet, tapi apa jadinya jika lagu yang kita inginkan tidak ada format mp3 nya. Atau musik yang kita cari blum ada yang mengupload file nya ke internet. bagaimana solusinya ??<br />
<br />
Saya ada trik untuk mengakali hal ini, dasar dari pemikiran saya adalah youtube. biasanya lagu yang dicari ketika tidak ditemukan yang berformat mp3 banyak orang yang mengupload video clip lagu tersebut di youtube. kita bisa download lagu tersebut di yotube kemudian menconvert nya ke file mp3 tanpa mengurangi kualitas dari lagu tersebut.<br />
<br />
Berikut langkah - langkah yang bisa dilakukan :<br />
<ol>
<li>Cari judul lagu yang kita inginkan di youtube</li>
<li>Download video clip lagu yang dicari di youtube dengan IDM atau bisa dengan mengunjungi alamat web http://en.savefrom.net kemudian pasti link url video clip yang dari youtube</li>
<li>Convert video tersebut dengan menggunakan aplikasi Converter<a name='more'></a></li>
</ol>
Aplikasi converter yang saya gunakan adalah format factory. <a href="http://www.4shared.com/file/SJa4YEnHce/FormatFactory.html" target="_blank">Download</a> Aplikasi Format Factory <br />
<br />
Langkah untuk mengconvert :<br />
<ol>
<li>Buka Aplikasi Format Factory kemudian pilih keluaran yang diinginkan dalam hal ini kita memilih keluaran All to Mp3 </li>
</ol>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh-HP4wSj1_162ItynaMneQS2kG5YUB9JqFgUBb1WUt4IvSCm1Ii0SSjeTiX5UwyDOgUbHL8Ix5rKOPpgW393ttuJLbNRuvN7CQvN5QvAuRt_sbV8vOSL5AhrTUpoXb8e0L7Fmrbc36/s1600/f1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh-HP4wSj1_162ItynaMneQS2kG5YUB9JqFgUBb1WUt4IvSCm1Ii0SSjeTiX5UwyDOgUbHL8Ix5rKOPpgW393ttuJLbNRuvN7CQvN5QvAuRt_sbV8vOSL5AhrTUpoXb8e0L7Fmrbc36/s1600/f1.jpg" height="285" width="400" /></a></div>
<br />
2. Pilih file video yang akan di convert<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgYBHwiCU4r4gX43Ha0LKA3EiDxnmezjoCIWyMyUEuORynvE9Z6zH7Yw-hUwmYSIyCI-bi-Xq2IRmokz5LCYIidr-iP_4y24JbfXqCf0aozyDOC6hCy2muieKDiQaSCoz224fxqyyEn/s1600/f2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgYBHwiCU4r4gX43Ha0LKA3EiDxnmezjoCIWyMyUEuORynvE9Z6zH7Yw-hUwmYSIyCI-bi-Xq2IRmokz5LCYIidr-iP_4y24JbfXqCf0aozyDOC6hCy2muieKDiQaSCoz224fxqyyEn/s1600/f2.jpg" height="290" width="400" /> </a></div>
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<div class="separator" style="clear: both; text-align: left;">
3. Setelah folder masuk di process convert biarkan proses sampai selesai dan klik ff outuput / keluaran untuk melihat file yang sudah di convert </div>
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<br />
<br />Convert Selesai. Mp3 siap didengar.<br />
kelemahan dari trik ini adalah kita membutuhkan kuota internet yang lebih banyak untuk mendowload video clip yang ada di youtube.<br />
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<br />kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-33974590580124895842014-09-14T21:40:00.000-07:002014-09-14T21:48:21.062-07:00Menghitung PPh 21 Dalam perhitungan PPh 21 memang gampang2 susah tapi untuk mempermudah
dalam memperlakukan suatu objek pajak dalam pph 21 ini saya akan sajikan
sebuah skema yang menjadi Dasar Perhitungan Pajak (DPP) pph 21 . berikut
skemanya : <br />
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEguALo6l4BGwFYNx8y6_J0SiGsdnUStWvnJpb5pvDI11LBSSB4wB7fuqHlwGyVysjlzQHiY-fP8npKeg_GE__unUK_ksfPTheCmFC-FW0TqcLQwG7a1G9CgSbTZ8B9XD2fbUkUITFDC/s1600/Untitled.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEguALo6l4BGwFYNx8y6_J0SiGsdnUStWvnJpb5pvDI11LBSSB4wB7fuqHlwGyVysjlzQHiY-fP8npKeg_GE__unUK_ksfPTheCmFC-FW0TqcLQwG7a1G9CgSbTZ8B9XD2fbUkUITFDC/s1600/Untitled.jpg" height="277" width="400" /></a></div>
<br />
Pph 21 mengatur tentang pemotongan, penyetoran, dan pelaporan penghasilan sehubungan dengan :<br />
<ol>
<li>Pekerjaan </li>
<li>Jasa</li>
<li>Kegiatan dengan nama dan dalam bentuk apapun<a name='more'></a></li>
</ol>
yang berlaku untuk Wajib Pajak Orang Pribadi dalam negeri. Sebelum menghitung pph 21 kita harus mengetahui terlebih dahulu subjek dan objek pajak pph 21.<br />
<ul>
<li><b> Subjek pajak pph 21/ Pemotong </b></li>
</ul>
<ol>
<li>Pemberi kerja yang terdiri dari orang pribadi dan badan.</li>
<li>Bendahara pemerintah baik Pusat maupun Daerah</li>
<li>Dana pensiun atau badan lain seperti Jaminan Sosial Tenaga Kerja (Jamsostek) dan badan-badan lainnya;</li>
<li>Orang pribadi yang melakukan kegiatan usaha atau pekerjaan bebas
serta badan yang membayar honorarium atau pembayaran lain kepada jasa
tenaga ahli, orang pribadi dengan status subjek pajak luar negeri,
peserta pendidikan, pelatihan dan magang;</li>
<li>Penyelenggara kegiatan, termasuk badan pemerintah, organisasi yang
bersifat nasional dan internasional, perkumpulan, orang pribadi serta
lembaga lainnya yang menyelenggarakan kegiatan;</li>
</ol>
<ul>
<li><b>Objek Pajak pph 21 </b></li>
</ul>
<ol>
<li>Pegawai;</li>
<li>Penerima uang pesangon, pensiun atau uang manfaat pensiun, tunjangan hari tua, atau jaminan hari tua, termasuk ahli warisnya;</li>
<li>Bukan pegawai yang menerima atau memperoleh penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan, antara lain meliputi:<br /><ol type="a">
<li>tenaga
ahli yang melakukan pekerjaan bebas yang terdiri dari pengacara,
akuntan, arsitek, dokter, konsultan, notaris, penilai dan aktuaris;</li>
<li>pemain musik, pembawa acara, penyanyi, pelawak, bintang film,
bintang sinetron, bintang iklan, sutradara, kru film, foto model,
peragawan/peragawati,pemain drama, penari, pemahat, pelukis dan seniman
lainnya;</li>
<li>olahragawan;</li>
<li>penasihat, pengajar, pelatih, penceramah, penyuluh, dan moderator,</li>
<li>pengarang, peneliti, dan penerjemah;</li>
<li>pemberi jasa dalam segala bidang, termasuk teknik, computer dan
system aplikasinya, telekomunikasi, elektronika, fotografi, ekonomi dan
sosial, serta pemberi jasa kepada suatu kepanitiaan;</li>
<li>agen iklan;</li>
<li>pengawas atau pengelola proyek;</li>
<li>pembawa pesanan atau yang menemukan langganan atau yang menjadi perantara;</li>
<li>petugas penjaja barang dagangan;</li>
<li>petugas dinas luar asuransi;</li>
<li>distributor multilevel marketing atau direct selling;dan kegiatan sejenisnya.</li>
</ol>
</li>
<li>Peserta kegiatan yang menerima atau memperoleh penghasilan
sehubungan dengan keikutsertaanya dalam suatu kegiatan, antara lain
meliputi :<br /><ol type="a">
<li>peserta perlombaan dalam segala bidang,
antara lain perlombaan olah raga, seni, ketangkasan, ilmu pengetahuan,
teknologi dan perlombaan lainnya;</li>
<li>peserta rapat, konferensi, siding, pertemuan, atau kunjungan kerja;</li>
<li>peserta atau anggota dalam suatu kepanitiaan sebagai penyelenggara kegiatan tertentu;</li>
<li>peserta pendidikan, pelatihan, dan magang;</li>
<li>peserta kegiatan lainnya.</li>
</ol>
<br />
<br />
Sumber <a href="http://www.pajak.go.id/content/seri-pph-pajak-penghasilan-pasal-21" target="_blank">pajak.go.id</a><br />
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<br /></div>
<div class="separator" style="clear: both; text-align: left;">
</div>
</li>
</ol>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-17488606207388463882014-08-11T01:51:00.001-07:002014-09-15T19:11:42.788-07:00Disaat kerja atau kuliah peluang bisnis lebih mudah<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxTQdyZbJS3oooff1szayxtHxmja9Hi-YLNc51sZxoUS9raakUD4ZtmxPvmZNrGbI9UCcy34hifMgUUxSTUUBFa0x0AjHLhfMbWDA3TgrOxHcm3NKYcfGBtQNusyzrdnldKeB0oDs4/s1600/download.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxTQdyZbJS3oooff1szayxtHxmja9Hi-YLNc51sZxoUS9raakUD4ZtmxPvmZNrGbI9UCcy34hifMgUUxSTUUBFa0x0AjHLhfMbWDA3TgrOxHcm3NKYcfGBtQNusyzrdnldKeB0oDs4/s1600/download.jpg" /></a></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
Bisnis adalah suatu kegiatan yang menjual barang atau jasa
kepada konsumen untuk mendapat keuntungan. Untuk melakukan kegiatan bisnis secara teori diperlukan beberapa faktor atau
lebih dikenal dengan sebutan 4P.</div>
<div class="MsoNormal" style="text-align: justify;">
Apakah 4P tersebut ? </div>
<div class="MsoNormal" style="text-align: justify;">
P : Product</div>
<div class="MsoNormal" style="text-align: justify;">
P : Pricing</div>
<div class="MsoNormal" style="text-align: justify;">
P : Placement</div>
<div class="MsoNormal" style="text-align: justify;">
P : Promotion</div>
<div class="MsoNormal" style="text-align: justify;">
<br />
Sadar atau tidak sadar para pelaku bisnis telah melakukan
kegiatan 4P untuk menjalankan bisnisnya. Kenapa disaat kerja atau ketika masih
kuliah peluang berbisnis lebih mudah adalah karena secara tidak sengaja 1 faktor penting dari 4P diatas
sudah terpenuhi yaitu Placement. </div>
<div class="MsoNormal" style="text-align: justify;">
Saat ini saya masih berusia 20 tahun masih berkuliah di
universitas narotama semester lima dan bekerja di perusahaan jasa psikologi
Bina Grahita Mandiri Surabaya, bisnis yang sedang saya jalani adalah berjualan
kue, tempat untuk memasarkan kue tersebut adalah di kampus dan di kantor, dan
al hasil banyak juga temen kantor dan temen kampus yang mau beli kue ku. Dan keuntungan
yang diperoleh pun bisa jadi lebih besar, karena ada beberapa biaya yang
terpangkas secara otomatis karena sudah tercover oleh anggaran biaya yang lain.
Ada peribahasa yang menyatakan “satu kali dayung dua pulau terlampaui” , karena
ketika saya berjualan dikampus dan dikantor , saya tidak memerlukan biaya untuk
sewa tempat dan transportasi. Hehehe kan udah tercover tuh ke kampus mau kuliah
ke kantor mau kerja. <br />
<a name='more'></a></div>
<div class="MsoNormal" style="text-align: justify;">
<br />
Selain dari segi biaya dari segi promotion pun lebih
menguntungkan karena menawarkan ke teman kantor atau ke teman kuliah bisa jadi
pada awalnya mereka hanya sekedar sungkan
kalau tidak beli atau juga kasihan sama temennya yang jualan, tapi keuntungannya
disini adalah ketika kue yang dijual enak maka mereka bisa pesen lagi dan
akhirnya ketika kerja mendapat penghasilan gaji dan tambahan dari jualan kue
begitupun ketika kuliah pulang bawa ilmu dan bawa keuntungan hasil berjualan. </div>
<div class="MsoNormal" style="text-align: justify;">
<br />
Bagi temen- temen yang masih kuliah atau sudah bekerja dan
memiliki jiwa bisnis manfaatkan status sosial anda untuk berbisnis jangan
disia-siakan yaa… </div>
<div class="MsoNormal" style="text-align: justify;">
Coba bayangkan jika anda berjualan tanpa memiliki tempat dan
target konsumen yang pas untuk jadi sasaran produk yang anda jual tentu akan
sulit .. </div>
<div class="MsoNormal" style="text-align: justify;">
Satu hal lagi ketika berbisnis ada sensais tersendiri yang
sangat positif diantaranya semakin banyak relasi dan semakin mempererat tali
silaturahmi..</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-8414594095445511482014-06-29T20:16:00.001-07:002014-06-29T20:16:40.653-07:00MENGGUNAKAN METODE HIGH-LOW UNTUK MEMISAHKAN VARIABLE COST DAN FIXED COST PADA MIX COST <!--[if gte mso 9]><xml>
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<o:AllowPNG/>
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<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjVJ0dJKOQoIHi7LizMa0fxyfgJr2wyySFkdb6Q85w7uq2Qe736n-X9_VD_76oQ1Y8kXZv8SvjRW-y2DyKhqnpYh_5dTIr1cL_L4LAzvH-u0hOIWjrLQjoc9l5RlBHgidpTLA9p-Q50/s1600/Untitled.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjVJ0dJKOQoIHi7LizMa0fxyfgJr2wyySFkdb6Q85w7uq2Qe736n-X9_VD_76oQ1Y8kXZv8SvjRW-y2DyKhqnpYh_5dTIr1cL_L4LAzvH-u0hOIWjrLQjoc9l5RlBHgidpTLA9p-Q50/s1600/Untitled.jpg" height="185" width="200" /></a></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
Mix Cost adalah campuran antara
fixed cost dan variable cost atau bisa juga disebut<span style="mso-spacerun: yes;"> </span>semi <span style="mso-spacerun: yes;"> </span>cost ataupun semi variable. Yang termasuk <span style="mso-spacerun: yes;"> </span>Mix Cost diantaranya adalah </div>
<div class="MsoNormal" style="text-align: justify;">
1. Gaji untuk karyawan pada
divisi Quality Control</div>
<div class="MsoNormal" style="text-align: justify;">
2. Gaji untuk karyawan pada department
purchasing</div>
<div class="MsoNormal" style="text-align: justify;">
3. Biaya maintenance </div>
<div class="MsoNormal" style="text-align: justify;">
4. Biaya gudang </div>
<div class="MsoNormal" style="text-align: justify;">
Alasan keempat<span style="mso-spacerun: yes;"> </span>jenis cost diatas termasuk dalam mixed cost
adalah karena keduanya merupakan campuran dari fixed dan variable cost. Pada
divisi Quality contohnya Quality control bisa tentu tidak akan hanya mengontrol
kualitas dari suatu produk saja dan itu pun harus diakui sebagai variable cost
tapi disisi lain staff Quality Control mendapat salaries yang bisa disebut
fixed cost. Namun sebenarnya Salaries pada Staff Quality Control adalah gabungan
antara fixed Cost dan Variable Cost sehingga menghasilkan Mixed Cost.</div>
<div class="MsoNormal" style="text-align: justify;">
Apa Fungsi<span style="mso-spacerun: yes;"> </span>Metode High low Cost ???</div>
<a name='more'></a><br />
<div class="MsoNormal" style="text-align: justify;">
Fungsi nya adalah untuk
memisahkan fixed dan Variable Cost pada mixed cost. Sehingga setelah diketahui
nilai dari kedua akun tersebut maka management akan sangat mudah mengestimasi
total cost yang harus dikeluarkan jika level produksi yang akan datang berubah.
</div>
<div class="MsoNormal" style="text-align: justify;">
Untuk lebih jelasnya mari kita
cermati kasus berikut ini,</div>
<div class="MsoNormal" style="text-align: justify;">
Data Produksi selama tiga bulan
terakhir Perusahaan Manufacture Alex Industries seperti <span style="mso-spacerun: yes;"> </span>berikut :</div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Time</span></div>
</td>
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<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Total Cost</span></div>
</td>
<td style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Production</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">January</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">$ <span style="mso-spacerun: yes;"> </span>80.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">1.000 Unit</span></div>
</td>
</tr>
<tr style="height: 6.25pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 6.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">February</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 6.25pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">$ 125.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 6.25pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">2.500 Unit</span></div>
</td>
</tr>
<tr style="height: 6.25pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 6.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.4pt;" valign="top" width="151">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">March</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 6.25pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">$ 100.000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 6.25pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 135.0pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">1.800 Unit</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Tugas !!</b></div>
<div class="MsoNormal" style="text-align: justify;">
a. Tentukan Variable Cost per
unit !</div>
<div class="MsoNormal" style="text-align: justify;">
b. Tentukan Fixed Cost !</div>
<div class="MsoNormal" style="text-align: justify;">
c. Tentukan estimasi Total Cost
bulan April jika Production 3000 unit !</div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Pembahasan</b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;">a.</b><i style="mso-bidi-font-style: normal;"> </i>Menentukan Variable
Cost per unit </div>
<div class="MsoNormal" style="text-align: justify;">
Rumus </div>
<div class="MsoNormal" style="text-align: justify; text-indent: 31.5pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Variable
Cost Per unit = Diferent Total Cost / Diferent Production</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 31.5pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Diferent
Total Cost = Total Cost highest – Total Cost Lowest</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 31.5pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Diferent
Production = Production highest – Production lowest</i></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Variable Cost Per unit = ($125.000
- $80.000)/(2.500 – 1.000)</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 103.5pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">= $
30</i></b></div>
<div class="MsoNormal" style="text-align: justify;">
b. Menentukan Fixed Cost </div>
<div class="MsoNormal" style="text-align: justify;">
Rumus </div>
<div class="MsoNormal" style="text-align: justify; text-indent: 31.5pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Fixed
Cost = Total Cost – (Variable Cost per unit x Production )</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">=
$80.000 – (30 x 1000)</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">= $50.000</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Atau</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">=$125.000
– (30 x 2.500)</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">=$50.000</i></b></div>
<div class="MsoNormal" style="text-align: justify;">
c. Menentukan Total Cost jika
production 3.000 unit</div>
<div class="MsoNormal" style="text-align: justify;">
Rumus</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 31.5pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Total
Cost = (variable cost per unit x production) + fixed Cost</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">=
($30 x 3.000) + $50.000</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">= $90.000
+ $50.000</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">=
$140.000</i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">sekian pembahasan metodhe high-low mohon maaf apabila banya kekurangan dalam penulisannya. terimakasih :) semoga bermanfaat .... !!! </i></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 81.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"> sumber : buku warrent reeve duchac managerial accounting 10 E </i></b></div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-43472954249640309672014-06-24T23:04:00.002-07:002014-06-26T20:33:50.858-07:00Memaparkan Dan Mengilustrasikan Efek Dari Absorption & Variable Costing Untuk Menganalisa Income Dari Operasional<div style="text-align: justify;">
<br /></div>
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</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhjCiyyd5Oh5ygoj1SzfKXfcOpufW5M_4NqzlzfvWQmxzoNmDY_kDG_LIzzVAT_xD-dORb3R8lY2RyoLjVv9BUtKZvd27NEozvlXBXoxtNqwwgcgDZcC8tdJ2EiVeT9fdDUAmZpPyGA/s1600/Untitled4.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhjCiyyd5Oh5ygoj1SzfKXfcOpufW5M_4NqzlzfvWQmxzoNmDY_kDG_LIzzVAT_xD-dORb3R8lY2RyoLjVv9BUtKZvd27NEozvlXBXoxtNqwwgcgDZcC8tdJ2EiVeT9fdDUAmZpPyGA/s1600/Untitled4.jpg" height="172" width="200" /></a></div>
Maksud dari posting kali ini adalah menjelaskan bagaimana perusahaan bisa mengambil keputusan yang lebih tepat untuk melakukan produksi guna mendapat income from operational yang lebih besar.</div>
<div style="text-align: justify;">
keputusan itu bisa diambil dari beberpa ajuan atau proposal yang disuguhkan oleh seorang analisis akuntansi kepada manager nya dimana isi dari proposal tersebut bisa digambarkan seperti ini. Misal jika perusahaan memproduksi 20000 unit maka akan mendapat income from operasional $200.000 sedangkan jika memproduksi 25.000 unit maka akan mendapat income from operasional sebesar $280.000 </div>
<a name='more'></a><br />
<div style="text-align: justify;">
Untuk lebih jelas berikut contoh soal </div>
<div style="text-align: justify;">
FRAND MANUFACTURE telah mengestimasi akan menjual produk sebanya 20.000 unit dengan harga $75 per unit. </div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Produksi 20.000 Unit maka akan didapathitungan seperti pada tabel berikut</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQMDg4sKz1O4j_PZCImFp4XRlNgAAM_KiYlB2dw6DdfBIhTc1tc7oqQGDg4bVxu1A07JHGz8MS1omOQGxqrJYsKvYXaWyvRgkJBXkXj_M_K-aFzG-13N_ZmqrBnKXR266cNOPXxepP/s1600/Untitled.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQMDg4sKz1O4j_PZCImFp4XRlNgAAM_KiYlB2dw6DdfBIhTc1tc7oqQGDg4bVxu1A07JHGz8MS1omOQGxqrJYsKvYXaWyvRgkJBXkXj_M_K-aFzG-13N_ZmqrBnKXR266cNOPXxepP/s1600/Untitled.jpg" height="172" width="400" /></a></div>
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</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Produksi Untuk 25.000 unit</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgS3mZTDVgK-LDtLP1gPR-hbQlncRJY2wnuQpGWcQsCqbOuX4eqmnjB4bVGN6PQcuPRS08SdVX3bU_B-Iw5wllGRkPYJel0cyFOU_2HDaSvPVUTojqVT7R6fuNoV9dZLhJZIR-PUjfu/s1600/Untitled2.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgS3mZTDVgK-LDtLP1gPR-hbQlncRJY2wnuQpGWcQsCqbOuX4eqmnjB4bVGN6PQcuPRS08SdVX3bU_B-Iw5wllGRkPYJel0cyFOU_2HDaSvPVUTojqVT7R6fuNoV9dZLhJZIR-PUjfu/s1600/Untitled2.jpg" height="152" width="400" /></a></div>
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</div>
<div style="text-align: justify;">
Sedangkan untuk perbandingan absorption costingnya adalah sebagai berikut</div>
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</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhE7U2-Vejw0ypODwXQ3HvY-TWNMtT7s9eJ8yVuN6pff0E2RcmAB45IrlfAltp0JZj3iRo0Q27EPUfrsIo2Jv_eJFJnUif7WzKSxhMyyo6txjIcIXXaGbb0GyxEDFE-FWynhMS6RhUG/s1600/Untitled3.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhE7U2-Vejw0ypODwXQ3HvY-TWNMtT7s9eJ8yVuN6pff0E2RcmAB45IrlfAltp0JZj3iRo0Q27EPUfrsIo2Jv_eJFJnUif7WzKSxhMyyo6txjIcIXXaGbb0GyxEDFE-FWynhMS6RhUG/s1600/Untitled3.jpg" height="235" width="400" /></a></div>
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<br />
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Maka dari costing diatas kita dapat mengetahui bahwa walaupun pesanan 20 ribu unit , kita bisa produksi 25.000 unit untuk mendapat income lebih besar. </div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><u>Note</u></b></div>
<div style="text-align: justify;">
<i>Alasan kenapa dengan produksi lebih banyak income pun akan naik adalah karena adanya fixed cost. artinya ketika produksi bertambah variable akan naik namun disisi lain fixed cost tidak berubah dan justru unit cost untuk fixed cost akan semakin kecil seperti pada gambar ke 1 dan ke dua.</i></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<i>Hitungan gambar tiga bahkan bisa dilanjut dengan menabah produksi 30.000 atau bahkan 40.000 unit, kemudian bisa diketahui berapa income operasional pada level produksi tersebut, dan akan dijadikan bahan pertimbangan dalam pengambilan keputusan.</i></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<i>Walaupun semakin banyak produksi income belum tentu semakin besar karena ada variable cost yang terus bertambah, jadi sebaiknya tetap menghitung terlebih dahulu seperti pada gambar tiga. </i></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<i>Costing diatas masih belum termasuk didalamnya cost jika ada inventory dan kapasitas mesin dalam memproduksi barang, jadi produksi bisa ditambah kalau kapasitas mesin belum mencapai 100%. lebih jelasnya bisa dipelajari pada materi selanjutnya.</i></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<i>sumber : Warren Reeve Duchac, Managerial Accounting, 10 E. </i>chapter 5</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-30261972945800861202014-06-23T09:31:00.002-07:002014-06-26T20:34:14.514-07:00Absorption Costing & Variable Costing<div style="text-align: justify;">
Definition</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<i>Absorption costing is required under generally accepted accounting principles for financial statements distributed to external users. </i></div>
<div style="text-align: justify;">
<i>Variable Costing for internal use in decision making. Managers often use variable costing. </i></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Dari pengertian diatas bisa ditarik kesimpulan perbedaan yang mendasar dari kedua laporan keungan absorption dan variable. Perbedaannya adalah absorption ditujukan untuk pihak luar sedangkan variable costing dipakai oleh pihak dalam perusahaan dan diapakai untuk pengambilan keputusan oleh para manager.
Agar lebih jelas berikut ada soal tentang bagaimana cara pembuatan laporan keuangan absorption costing dan variable costing.<br />
<a name='more'></a></div>
<div style="text-align: justify;">
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<div style="text-align: justify;">
Assume that 15.000 units are manufactured and sold at price $50 </div>
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Variable </div>
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15.000</div>
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$25</div>
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Fixed</div>
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15.000</div>
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Total </div>
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$35</div>
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$525.000</div>
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Selling & administrative expanse</div>
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<br /></div>
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<br /></div>
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Variable</div>
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15000</div>
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$5</div>
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$75.000</div>
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Fixed</div>
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15000</div>
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-</div>
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<u>$50.000<o:p></o:p></u></div>
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Total</div>
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<br /></div>
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<br /></div>
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$125.000</div>
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Absorption Costing Income Statement </div>
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Sales (15.000x$50)</div>
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$750.000</div>
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COGS (15000x$35)</div>
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<br /></div>
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<u>$525.000<o:p></o:p></u></div>
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<span class="SpellE">Gros</span> Profit </div>
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<br /></div>
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$225.000</div>
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Selling & Administrative <span class="SpellE">Exp</span></div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 121.5pt;" valign="top" width="162">
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($75.000+$50.000)</div>
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<u>$125.000<o:p></o:p></u></div>
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Income <span class="SpellE">Frome</span> Operation</div>
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<br /></div>
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$100.000</div>
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Variable Costing </div>
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Sales (15.000x$50)</div>
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<br /></div>
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$750.000</div>
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Variable COGS (15000x$25)</div>
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<br /></div>
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<u>$375.000<o:p></o:p></u></div>
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Manufacturing margin</div>
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<br /></div>
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$375.000</div>
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Variable Selling & Administrative <span class="SpellE">Exp</span></div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
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(15.000+$5)</div>
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<u>$75.000<o:p></o:p></u></div>
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Contribution margin</div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
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<br /></div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
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$300.000</div>
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Fixed cost</div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
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<br /></div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
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<br /></div>
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<tr style="mso-yfti-irow: 6;">
<td style="padding: 0in 5.4pt 0in 5.4pt; width: 180.9pt;" valign="top" width="241">
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Fixed manufacturing cost</div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
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<br /></div>
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$150.000</div>
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Fixed selling & administrative Expense</div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
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<br /></div>
</td>
<td style="padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<u>$50.000<o:p></o:p></u></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
Income <span class="SpellE">frome</span> operational</div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
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<br /></div>
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<td style="padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
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$100.000</div>
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Demikian contoh laporan keuangan absorption costing dan variable costing . semoga bermanfaat dan bisa dipahami. Mohon maaf jika dalam penulisannya masih banyak kekurangan. Terimakasih … :D</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-18127483535854565042014-06-21T04:21:00.000-07:002014-06-26T20:36:57.877-07:00Cara Menghitung Budget Penjualan<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Budget Penjualan
: suatu rencana penjualan<span style="mso-spacerun: yes;"> </span>yang disusun
secara berurutan/sistematis dan terperinci serta formal yang dinyatakan dalam
satuan moneter guna operasional dalam jangka waktu tertentu di masa yang akan
datang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam budget
penjualan ada beberapa metode yang bisa digunakan untuk menghitung budget
penjualan, diantaranya :</span></div>
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Analis trand </div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -13.5pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">i)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Trend bebas</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -13.5pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">ii)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Trend setengah rata-rata</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -13.5pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">iii)<span style="font: 7.0pt "Times New Roman";"> </span></span></span>Trend
matematis : trend moment dan trend lis square</div>
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<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Analis Korelasi dan Regresi</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -13.5pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">i)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Analis Korelasi</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -13.5pt;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">ii)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Analis Regresi</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Spesial method </div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">i)<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Analis industry</div>
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</div>
<a name='more'></a><br />
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mso-level-number-position:left;
margin-left:220.5pt;
text-indent:-.25in;
font-family:Wingdings;}
@list l1:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:256.5pt;
text-indent:-.25in;
font-family:Symbol;}
@list l1:level8
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:292.5pt;
text-indent:-.25in;
font-family:"Courier New";}
@list l1:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:328.5pt;
text-indent:-.25in;
font-family:Wingdings;}
@list l2
{mso-list-id:1874031438;
mso-list-type:hybrid;
mso-list-template-ids:744003212 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l2:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l2:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l2:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l2:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l3
{mso-list-id:2021661198;
mso-list-template-ids:67698717;}
@list l3:level1
{mso-level-text:"%1\)";
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:.25in;
text-indent:-.25in;}
@list l3:level2
{mso-level-number-format:alpha-lower;
mso-level-text:"%2\)";
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:.5in;
text-indent:-.25in;}
@list l3:level3
{mso-level-number-format:roman-lower;
mso-level-text:"%3\)";
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:.75in;
text-indent:-.25in;}
@list l3:level4
{mso-level-text:"\(%4\)";
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:1.0in;
text-indent:-.25in;}
@list l3:level5
{mso-level-number-format:alpha-lower;
mso-level-text:"\(%5\)";
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:1.25in;
text-indent:-.25in;}
@list l3:level6
{mso-level-number-format:roman-lower;
mso-level-text:"\(%6\)";
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:1.5in;
text-indent:-.25in;}
@list l3:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:1.75in;
text-indent:-.25in;}
@list l3:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:2.0in;
text-indent:-.25in;}
@list l3:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
margin-left:2.25in;
text-indent:-.25in;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
-->
</style>
<!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-para-margin-top:0in;
mso-para-margin-right:0in;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0in;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;}
</style>
<![endif]--><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026"/>
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1"/>
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" style="tab-interval: .5in;">
<div class="WordSection1">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE">Dalam</span> posting <span class="SpellE">ini</span> <span class="SpellE">saya</span> <span class="SpellE">menggunakan</span>
trend <span class="GramE">least<span style="mso-spacerun: yes;"> </span>square</span>
yang <span class="SpellE">memiliki</span> <span class="SpellE">ketentuan</span> <span class="SpellE">sebagai</span> <span class="SpellE">berikut</span> :</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Trend least <span class="GramE">Square<span style="font-weight: normal;"> <span style="background: lightgrey; mso-highlight: lightgrey;">:</span></span></span></span></i></b><i style="mso-bidi-font-style: normal;"><span style="background: lightgrey; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-highlight: lightgrey;"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">a = ∑y/n<span style="mso-spacerun: yes;"> </span><span class="SpellE">dan</span> b = ∑<span class="SpellE">xy</span>/∑x²</b></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persamaan</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> <span class="SpellE"><span class="GramE">Trand</span></span><span class="GramE"> :</span><span style="mso-spacerun: yes;"> </span><span style="background: lightgrey; mso-highlight: lightgrey;">y = a + <span class="SpellE">bx</span></span><o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Keterangan</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"> <span class="SpellE"><span class="GramE">rumus</span></span><span class="GramE"> :</span><o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Y = <span class="SpellE">Nilai</span> trend <span class="SpellE">pada</span>
<span class="SpellE">tahun</span> <span class="SpellE">tertentu</span> <span class="SpellE">atau</span> <span class="SpellE">nilai</span> data <span class="SpellE">historis</span><o:p></o:p></span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">a <span class="GramE">=<span style="mso-spacerun: yes;"> </span><span class="SpellE">koefisien</span></span><o:p></o:p></span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">x <span class="GramE">=<span style="mso-spacerun: yes;"> </span><span class="SpellE">nilai</span></span> <span class="SpellE">Pengganti</span> <span class="SpellE">waktu</span><o:p></o:p></span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="GramE"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">b<span style="mso-spacerun: yes;"> </span>=</span></i></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"> <span class="SpellE">koefisien</span><o:p></o:p></span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">n = <span class="SpellE">banyak</span> <span class="SpellE">tahun</span>
yang <span class="SpellE">dihitung</span><o:p></o:p></span></i></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; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Agar <span class="SpellE">lebih</span> <span class="SpellE">jelas</span>, <span class="SpellE">berikut</span>
<span class="SpellE">ada</span> <span class="SpellE">contoh</span> <span class="SpellE">soal</span> <span class="SpellE">menentukan</span> budget <span class="SpellE">penjualan</span> di <span class="SpellE">tahun</span> yang <span class="SpellE"><span class="GramE">akan</span></span> <span class="SpellE">datang</span>
<span class="SpellE">dengan</span> <span class="SpellE">menggunakan</span> <span class="SpellE">metode</span> <span class="SpellE">trand</span> least square.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Data <span class="SpellE">penjualan</span> PT.X <span class="SpellE">selama</span> 5 <span class="SpellE">tahun</span> <span class="SpellE">terakhir</span> <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 9.9pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 151px;">
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background: #C6D9F1; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Tahun</span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="background: #C6D9F1; border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="bottom" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Penjualan</span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2009<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="bottom" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">3000<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2010<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="bottom" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">6500<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2011<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="bottom" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">7000<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2012<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="bottom" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">6500<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2013<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="bottom" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">8000<o:p></o:p></span></div>
</td>
</tr>
</table>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Hitunglah</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"> Budget <span class="SpellE">Penjualan</span> <span class="SpellE">dengan</span>
<span class="SpellE">Metode</span> Least Square<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">PEMBAHASAN<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">1. <span class="SpellE">Membuat</span> <span class="SpellE">Tabel</span>
<span class="SpellE">Hitung</span><o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 4.65pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 331px;">
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background: #C6D9F1; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">Tahun</span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="background: #C6D9F1; border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">y<o:p></o:p></span></div>
</td>
<td nowrap="" style="background: #C6D9F1; border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">x<o:p></o:p></span></div>
</td>
<td nowrap="" style="background: #C6D9F1; border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">xy</span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="background: #C6D9F1; border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="background: lightgrey; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-highlight: lightgrey;">x²</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>2009<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">5000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">-2<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">-10000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>2010<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">6500<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">-1<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">-6500<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">1<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2011<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">7000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">0<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">0<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">0<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2012<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">6500<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">1<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">6500<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">1<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2013<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">8000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">2<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">16000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.25pt;" valign="bottom" width="79"></td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">33000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60"></td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">6000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="bottom" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";">10<o:p></o:p></span></div>
</td>
</tr>
</table>
<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; 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%; mso-bidi-font-size: 11.0pt;">2. <span class="SpellE">Masukan</span> data <span class="SpellE">dari</span> table <span class="SpellE">ke</span> <span class="SpellE">dalam</span>
<span class="SpellE">rumus</span> <span class="SpellE">dan</span> <span class="SpellE">persamaan</span> <span class="SpellE">Trand</span><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Trend least <span class="GramE">Square<span style="font-weight: normal;"> <span style="background: lightgrey; mso-highlight: lightgrey;">:</span></span></span></span></i></b><i style="mso-bidi-font-style: normal;"><span style="background: lightgrey; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-highlight: lightgrey;"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">a = ∑y/n<span style="mso-spacerun: yes;"> </span><span class="SpellE">dan</span> b = ∑<span class="SpellE">xy</span>/∑x²</b></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persamaan</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> <span class="SpellE"><span class="GramE">Trand</span></span><span class="GramE"> :</span><span style="mso-spacerun: yes;"> </span><span style="background: lightgrey; mso-highlight: lightgrey;">y = a + <span class="SpellE">bx</span></span><o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Trend Least <span class="GramE">Square :</span> a = 33000 / 5 = 6600<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 1.5in;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">B
= 6000 / 10 = 600<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persamaan</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> <span class="SpellE"><span class="GramE">Trand</span></span><span class="GramE"> :</span> y = a + <span class="SpellE">bx</span><o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 99.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">y
= 6600 + 600(3)<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 99.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">y
= 8400<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Jadi</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> Budget <span class="SpellE">Penjualan</span> <span class="SpellE">tahun</span> 2014 <span class="SpellE">adalah</span> 8400 unit<o:p></o:p></span></i></b></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; text-align: justify;">
<span class="SpellE">Contoh</span> <span class="SpellE">soal</span>
<span class="SpellE">berikutnya</span> <span class="SpellE">adalah</span> <span class="SpellE">dengan</span> <span class="SpellE">menggunakan</span> data <span class="SpellE">penjualan</span> yang <span class="SpellE">memiliki</span> <span class="SpellE">nilai</span> n= <span class="SpellE">genap</span> <span class="SpellE">seperti</span> <span class="SpellE">paa</span> table <span class="SpellE">berikut</span>.</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
PT. X Data <span class="SpellE">penjualan</span> 6 <span class="SpellE">Tahun</span> <span class="SpellE">terakhir</span> </div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 4.65pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 139px;">
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="background: #C6D9F1; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">tahun</span></span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="background: #C6D9F1; border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Y<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2009<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5000<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2010<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6500<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2011<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">7000<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2012<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6500<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2013<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8000<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.75pt;" valign="bottom" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2014<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8400<o:p></o:p></span></div>
</td>
</tr>
</table>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span class="SpellE">Hitunglah</span> Budget <span class="SpellE">Penjualan</span> <span class="SpellE">tahun</span> 2015</div>
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<b style="mso-bidi-font-weight: normal;">PEMBAHASAN<o:p></o:p></b></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6500<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2011<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2012<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6500<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2013<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8000<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">24000<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">9<o:p></o:p></span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2014<o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .75in;" valign="bottom" width="72">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8400<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5<o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">42000<o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="bottom" width="48">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">25<o:p></o:p></span></div>
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<tr style="height: 15.0pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.75pt;" valign="bottom" width="85"></td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .75in;" valign="bottom" width="72">
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">41400<o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66"></td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 49.5pt;" valign="bottom" width="66">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">21000<o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: .5in;" valign="bottom" width="48">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">70<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Trend least <span class="GramE">Square<span style="font-weight: normal;"> <span style="background: lightgrey; mso-highlight: lightgrey;">:</span></span></span></span></i></b><i style="mso-bidi-font-style: normal;"><span style="background: lightgrey; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-highlight: lightgrey;"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">a = ∑y/n<span style="mso-spacerun: yes;"> </span><span class="SpellE">dan</span> b = ∑<span class="SpellE">xy</span>/∑x²</b></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><o:p></o:p></span></i></b></div>
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<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persamaan</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> <span class="SpellE"><span class="GramE">Trand</span></span><span class="GramE"> :</span><span style="mso-spacerun: yes;"> </span><span style="background: lightgrey; mso-highlight: lightgrey;">y = a + <span class="SpellE">bx</span></span><o:p></o:p></span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Trend Least <span class="GramE">Square :</span> a = 41400 / 6 = 6900<o:p></o:p></span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">B
= 21000 / 70 = 300<o:p></o:p></span></i></b></div>
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<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Persamaan</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> <span class="SpellE"><span class="GramE">Trand</span></span><span class="GramE"> :</span> y = a + <span class="SpellE">bx</span><o:p></o:p></span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">y
= 6900 + 300(7)<o:p></o:p></span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">y
= 9000<o:p></o:p></span></i></b></div>
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<span class="SpellE"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Jadi</span></i></b></span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> Budget <span class="SpellE">Penjualan</span> <span class="SpellE">tahun</span> 2014 <span class="SpellE">adalah</span> 9000 unit<o:p></o:p></span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">KESIMPULAN<o:p></o:p></span></b></div>
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<span class="SpellE"><span class="GramE"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Kunci</span></i></span></span><span class="GramE"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">
<span class="SpellE">dari</span> <span class="SpellE">metode</span> <span class="SpellE">ini</span> <span class="SpellE">adalah</span> <span class="SpellE">bagaimana</span>
<span class="SpellE">menentukan</span> <span class="SpellE">nilai</span> <span class="SpellE">tengah</span> <span class="SpellE">dari</span> historical data yang <span class="SpellE">ada</span>, <span class="SpellE">jika</span> <span class="SpellE">bernilai</span>
<span class="SpellE">ganjil</span> <span class="SpellE">maka</span> <span class="SpellE">menentukan</span> <span class="SpellE">nilai</span> n <span class="SpellE">seperti</span> <span class="SpellE">contoh</span> <span class="SpellE">nomor</span> <span class="SpellE">satu</span> <span class="SpellE">dan</span>
<span class="SpellE">apabila</span> <span class="SpellE">bernilai</span> <span class="SpellE">genap</span> <span class="SpellE">maka</span> <span class="SpellE">seperti</span>
<span class="SpellE">nomor</span> <span class="SpellE">dua</span>.</span></i></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> <span class="SpellE">Semoga</span> <span class="SpellE">bermanfaat</span>…..<o:p></o:p></span></i></div>
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kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com1tag:blogger.com,1999:blog-7202141287583313820.post-62524271801605668942014-06-20T18:54:00.002-07:002014-06-20T18:54:30.107-07:00Pengertian Budget Sebelum masuk dalam pengertian budget, ada beberapa hal yang merupakan sifat dari budget dan apabila digabungkan akan membentuk pengertian dari budget itu sendiri. Berikut sifat yang ada dalam budget:<br />
<br />
1. Rencana<br />
2. Sistematis<br />
3. Terperinci<br />
4. Formal<br />
5. Dinyatakan dalam satuan moneter<br />
6. Pemenuhan Operasional<br />
7. Jangka Waktu Tertentu dan diwaktu yang akan datang<br />
<br />
Dari uraian sifat-sifat budget diatas maka dapat disimpulkan pengertian budget.<br />
<i>Budget Adalah</i> <i>Suatu Rencana yang disusun secara berurutan/ sistematis dan terperinci serta formal yang dinyatakan dalam satuan moneter guna operasional dalam jangka waktu tertentu dimasa yang akan datang.</i><br />
<br />
<i>Budgeting adalah Proses membuat budget </i><br />
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<br />kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-34911217566053660832014-06-20T01:52:00.000-07:002014-06-20T09:35:03.137-07:00Siklus Biaya atau Cost Circle<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgqyBAdXIbCvxsxcbVm1ZETI_tr25ggZubizrV20_Fr3Q2_0-WK9WH6YEy6TqeCls5a_D3mh7rPTooKM6HuwKrhm3PoqQSuAUS5Q2LeTBhIG12bnve17h4U-8qaBscATk5NeocIaQwm/s1600/Untitled-1.psd.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgqyBAdXIbCvxsxcbVm1ZETI_tr25ggZubizrV20_Fr3Q2_0-WK9WH6YEy6TqeCls5a_D3mh7rPTooKM6HuwKrhm3PoqQSuAUS5Q2LeTBhIG12bnve17h4U-8qaBscATk5NeocIaQwm/s1600/Untitled-1.psd.jpg" height="124" width="320" /></a></div>
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<div style="text-align: justify;">
Dalam Cost Counting tentu kita tidak asing lagi dengan istilah siklus biaya, baik diperusahaan besar ataupun di perusahaan kecil akan sangat membutuhkan siklus ini. apa yang penting dari siklus ini sebenarnya, jawabannya adalah memudahkan kita dalam mengingat bagaimana cara untuk melakukan perhitungan akuntansi biaya terutama di perusahaan manufature.</div>
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<div style="text-align: justify;">
Siklus yang ada diatas adalah dasar pemikiran untuk menghitung akuntansi biaya bagi anda para accounting, karena dengan siklus ini anda akan bisa menurunkan sendiri cara perhitungan akuntansi biaya sesuai kemampuan anda.</div>
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Penjelasan siklus diatas secara singkat sebagai berikut.<br />
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A. Proses Awal<br />
<br />
1. pada table Material terdapat dua lajur yaitu lajur kiri dan lajur kanan. Lajur kiri terbagi atas persediaan awal dan material yang dibeli untuk menambah persediaan awal. Sedangkan dilajur kanan adalah persediaan akhir yang artinya material yang tersedia setelah material masuk dalam proses. Secara matematis bisa disimpulkan seperti berikut<br />
<br />
WIP Material = ( Persediaan awal + Material baru ) – Persediaan Akhir<br />
<br />
2. Pada table Labour cara kerjanya sama dengan material yang mana lajur kiri sebagai persediaan awal labour dan yang kanan sebagai persediaan akhir labour, namun biasanya pada kenyataannya labour telah mencukupi untuk melakukan proses. Sehingga persediaan akhir dan tambahan karyawan pun kemungkinan nol, walaupun mungkin ada kasus yang mengharuskan perusahaan menambah jumlah karyawan, itu lain lagi ceritanya.<br />
<br />
WIP Labour = ( Persediaan awal + Labour baru ) – Persediaan Akhir<br />
<br />
3. Pada table FOH ( Factory Overhead ) juga sama dan akan berakhir dengan rumus seperti diatas. Namun pembiayaan FOH lebih cenderung sama dengan labour.<br />
WIP FOH = ( Persediaan awal + FOH baru ) – Persediaan Akhir<br />
<br />
B. Proses Pertengahan<br />
<br />
Setelah ketiga faktor ini diketahui nilai yang terpakai di WIP (Work In Proses) maka diakhir work in proses kita tinggal menunggu laporan hasil dari proses manufacture. Hasil yang didapat juga akan dihitung dengan rumus berikut.<br />
<br />
FG (Finish Good) = ( Persediaan awal WIP + WIP Material + WIP Labour + WIP FOH) – Persediaan Akhir = CGM (Cost Of Good Manufacture)<br />
<br />
FG (Finish Good = CGM (Cost Of Good Manufacture)<br />
<br />
Alasan Kenapa FG=CGM adalah karena barang jadi = Harga Pokok Produksi. Ketika Barang dalam proses berubah menjadi barang jadi, maka barang tersebut memiliki nilai beban. Sehingga beban tersebut bisa dikatakan sebagai harga pokok produksi.<br />
<br />
C. Proses Akhir<br />
<br />
Setelah didapat harga pokok produksi maka selanjutnya adalah menghitung HPP pada table finish good setelah melakukan sales. Untuk Menghitung HPP adalah sebagai berikut<br />
<br />
CGS (Cost Of Good Sold) = ( Persediaan awal FG + FG baru) – Persediaan Akhir<br />
<br />
Maka kita akan mengetahui harga pokok penjualan dan fungsi dari harga pokok penjualan adalah untuk mengetahui tingkat profit yang diperoleh setelah perusahaan melakukan sales.<br />
Selanjutnya CGS atau Harga Pokok Penjualan akan menjadi perhitungan dalam Income Statement atau laba Rugi.<br />
Sekian pembahasan siklus biaya , mohon maaf jika masih banyak kekurangan, hanya sebatas ini kemampuan saya, yerimaksih, semoga bermanfaat. amien..kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-19532548741929118372014-06-17T19:53:00.002-07:002014-06-17T23:43:16.402-07:00Cara Install Windows Pada Laptop Dengan FlasdiskBagi anda yang memiliki laptop tanpa cd room tentu merasa kesulitan saat akan melakukan install windows, karena windows pada umumnya di simpan dalam cd. Tapi sebenarnya ada cara lain untuk melakukan install windows, yaitu dengan menggunakan flasdisk.<br />
Langsung saja untuk melakukan install windows, ada beberapa peralatan yang diperlukan yaitu<br />
<br />
1. flasdisk kosong sekitar 4 Gb<br />
2. Sofware OS windows yang sudah anda miliki ataupun bisa download di internet<br />
3. Sofware khusus extract dari windows.iso ke flasdisk yang bisa anda <a href="http://www.4shared.com/file/xKJUylqTce/Windows7-USB-DVD-tool.html" target="_blank">download disini.</a><br />
4. KMS Pico untuk download <a href="http://www.4shared.com/zip/eq4oSsyIce/KMSpico_913_setup.html" target="_blank">Klik Disini</a><br />
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Kemudian setelah ke tiga peralatan diatas komplit, langsung ke proses instalasi<br />
1. Extrat windows.iso dari PC ke flasdisk dengan menggunakan sofware ini. untuk cara kerjanya anda bisa lihar disini.<br />
2. Tancapkan flasdisk anda ke laptop yang akan anda install<br />
3. Masuk menu booting dengan menekan f2, f10, del, esc, tab dsb, tergantung dari jenis laptop yang akan diinstall<br />
4. Pilih menu boot seperti pada gambar<br />
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5. Kemudian atur priority boot dimana usb dipindah ke posisi nomer 1, seperti pada gambar<br />
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6. klik tombol exit dan save .<br />
Komputer akan merestart dan mulai massuk bios kembali dengan membooting windows yang ada di flasdisk anda<br />
7. Install Windows sekarang <br />
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8. pilih custom , kemudian jika anda ingin menghilangkan sistem os lama, maka format disk yang bertuliskan system. kemudian klik pada disk sistem yang sudah dihapus lanjutkan klik ok.<br />
9. instalasi dimulai :D<br />
10. Biarkan samapai komputer merestat, dan cabut flasdisk<br />
11. Biarkan Instalasi terus berlanjut sampai selesai<br />
<br />
<br />kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-79210393138588723802014-06-17T03:38:00.002-07:002014-06-17T03:39:20.504-07:00Deep Freeze<div style="text-align: justify;">
Deep Freeze adalah apliaksi yang
digunakan kebanyakan orang untuk membuat kondisi komputer tetap seperti
baru atausaatt pertama diinstall. cara kerja nya adalah deep freeze bisa
memprotect local disc C , D , E dan lainnya atau bisa juga memprotect
salah satu nya saja. Biasanya Deep Freeze digunakan untuk memprotect
local disc c atau sistem, kenapa demikian ?? karena virus biasanya
berada pada sistem komputer, untuk itu jika anda ingin komputer terbebas
dari virus tanpa anti virus bisa menggunakan Deep Freeze.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Tetapi tidak bagi semua orang memakai deep freeze itu enak, karena ada beberapa kekurangan , diantaranya</div>
<div style="text-align: justify;">
1.
Deep Freeze menghapus semua data yang ada pada sistem ketika komputer
dimatikan, sehingga ketika ketika komputer dihidupkan sistem kembali
seperti awal .</div>
<div style="text-align: justify;">
2. Jika
kita menginstall aplikasi tentu ketika komputer mati maka aplikasi
tersebut akan terhapus secara otomatis. jikapun ingin aplikasi yang
diinstall tetap ada maka kita harus men disable terlebih dahulu protect
dari deep freeze dan itu memerlukan proses restart, tentu ribet bukan.</div>
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<br /></div>
<div style="text-align: justify;">
saran
saya penggunaan deep freeze digunakan untuk komputer yang memang
dirancang untuk tidak melakukan proses install ataupun untuk komputer
yang memang harus kembali pada keadaan semula setelah dipakai, contoh
nya adalah warnet atau bisa juga komputer di perkantoran.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
langsung saja bagi anda yang ingin menggunakan deep freeze bisa <a href="http://www.4shared.com/rar/m091UE1Ice/Deep_Freeze_7__Full__License_K.html" target="_blank">download disini </a></div>
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<br /></div>
<div style="text-align: justify;">
terimakasih sudah berkunjung.. semoga bermanfaat ya :D</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-66823480884415496762014-06-17T03:37:00.002-07:002014-06-17T03:38:22.755-07:00100% Aktivasi Office 2010 Berhasil<div style="text-align: justify;">
Office 2010 memiliki banyak
kelebihan jika dibandingkan dengan office 2007 atau pun 2003, tapi bagi
yang memiliki office 2010 versi trial mungkin akan terasa terganggu
dengan tampilan ataupun attention yang muncul saat office runing.
seperti contoh tool bar yang menjadi merah dan bertuliskan office trial,
ada juga attention bahwa office perlu melakukan aktivasi. tentu sangat
mengganggu jika hal tersebut terjai berkali-kali, apalagi disaat-saat
yang urgent.</div>
<div style="text-align: justify;">
Hemmm terus
gimana nih. gampang sekali sebenarnya, anda hanya perlu mendowload
aplikasi berikut ini nama aplikasi nya aktovator office 2010 bisa <a href="http://www.4shared.com/rar/YIEgMN5Wba/Office_2010_activator.html" target="_blank">diunduh disini.</a></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Berikutnya
setelah anda mendowload silahkan di ekstract terlebih dahulu. Jika ada
antivirus yang sekiranya dapat mendeteksi aktivator sebagai virus maka
bisa di disable dulu antivirusnya setelah proses aktivasi selesai
barulah antivirus di aktifkan kembali.</div>
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<div style="text-align: justify;">
<br /></div>
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Untuk
bisa menjalankan aktivator ini di komputer anda harus sudah terinstal
Netframework 4, jika belum anda bisa download di internet.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
berikut langkah - langkah nya</div>
<div style="text-align: justify;">
1. Klik aktivator yang sudah diinstal sehingga muncul gambar seperti berikut</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgaY74CfvAyobeRX3LXRzSmyFY7jP-p3W_N5bp43D-EFMdJBYI14Jwy9s807SETfN_8G8_Dog7ebDHaoLTyneHSSDQ_RqcTyjHV_jXESNkCNQf9bhZxJOjQ0FNe0riorKcr1AVQvqbLn3BX/s1600/aktivator+office1.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgaY74CfvAyobeRX3LXRzSmyFY7jP-p3W_N5bp43D-EFMdJBYI14Jwy9s807SETfN_8G8_Dog7ebDHaoLTyneHSSDQ_RqcTyjHV_jXESNkCNQf9bhZxJOjQ0FNe0riorKcr1AVQvqbLn3BX/s1600/aktivator+office1.jpg" height="301" width="400" /></a></div>
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<br /></div>
<div style="text-align: justify;">
<br />
<br />
<br />
<br />
2. Klik pada tulisan EZ-Activator maka proses aktivasi akan dimulai seperti gambar berikut</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEifxVZgChSLrP79y0pxUi2uv_lS_TyXY-TwHwQZm-p79V8RrnTO1K3n6P6r1WLwFqaAu6U3n5WM-yv-ecflA6NLGY74T2mvqr0XEd8IC9iwbLpTu-R9MIlXhz8NTEaQ4yweZNVuLrGWl-d9/s1600/aktivator2.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEifxVZgChSLrP79y0pxUi2uv_lS_TyXY-TwHwQZm-p79V8RrnTO1K3n6P6r1WLwFqaAu6U3n5WM-yv-ecflA6NLGY74T2mvqr0XEd8IC9iwbLpTu-R9MIlXhz8NTEaQ4yweZNVuLrGWl-d9/s1600/aktivator2.jpg" height="302" width="400" /></a></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br />
<br />
<br />
<br />
3. langkah terakhir adalah menunggu sampai proses aktivasi selesai dan akan muncul aktivasi has been sucseefully..</div>
<div style="text-align: justify;">
4. coba buka office anda dan lihat hasilnya.</div>
<div style="text-align: justify;">
semoga membantu teman-teman semua yaa.. selamat mencoba, terimakasih telah berkunjung.. :D</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-90808281811804336112014-06-17T03:35:00.000-07:002014-06-17T03:36:31.691-07:00Cara Menghilangkan Virus New Heur.FFD<div class="separator" style="clear: both; text-align: justify;">
Pasti
mengesalkan saat kita harus melihat antivirus kita mendeteksi virus
newheur.ffd yang membuat file kita terhiden, bahkan setelah menerima
data dari komputer lain di flasdisk ketika kita hendak menggunakan data
tersebut di komputer kita, tapi file nya sudah hilang karena virus. </div>
<div class="separator" style="clear: both; text-align: justify;">
Mungkin
ada yang berpikir bahwa flasdisk nya yang bermasalah, tapi sebenarnya
itu adalah komputer anda yang terkena virus, kemungkinannya adalah virus
itu masuk sebelum anda memakai antivirus. jadi ketika antivirus
mendeteksi ada virus di flasdisk sebenarnya itu adalah virus yang ada di
komputer kita sendiri. </div>
<div class="separator" style="clear: both; text-align: justify;">
langsung
saja tanpa banyak basa basi lagi, saya akan jelaskan bagaimana caranya
agar menghilangkan virus dari komputer dengan antivirus avast.</div>
<div class="separator" style="clear: both; text-align: justify;">
sebelumnya
dikomputer saya terdeksi virus yang bernama newheur.ffd dan setelah di
full scan menggunakan smadav pun virus itu tetap ada.</div>
<a name='more'></a><br />
<div class="separator" style="clear: both; text-align: justify;">
Nah
kemudian saya mencoba menggunakan antivirus avast, tepatnya avast boot
scan dan hasilnya virus dikomputer saya hilang, ketika saya
menyambungkan flasdisk ke komputer smadav tidak mendeteksi lagi adanya
ancaman dari virus ini.</div>
<div class="separator" style="clear: both; text-align: justify;">
berikut cara menghilangkan virus dengan avast boot scan</div>
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<br /></div>
<div class="separator" style="clear: both; text-align: justify;">
1. Install terlebih dahulu antivirus avast anda (layanan avast boot scan bisa dilakukan di avast free)</div>
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2. Buka antivirus avast anda </div>
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3. kllik menu scan , kemudian pilih menu boot time scan seperti pada gambar</div>
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<br /></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgRj3kBzx4zNO6qNC-jJmdaL7U8nnMsiMqs7TuCZHbRO9MG9G2v0f6bMq_OHG0n39Tiw-Fe16Og99MXsFNkUVMjIgnGYmMYI3Z8ElUooLiWRmYz98VWzdo21w7kkPFTBS4xl0gisgfM6MG8/s1600/avast.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgRj3kBzx4zNO6qNC-jJmdaL7U8nnMsiMqs7TuCZHbRO9MG9G2v0f6bMq_OHG0n39Tiw-Fe16Og99MXsFNkUVMjIgnGYmMYI3Z8ElUooLiWRmYz98VWzdo21w7kkPFTBS4xl0gisgfM6MG8/s1600/avast.jpg" height="253" width="320" /> </a></div>
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4. kemudian klik klik setting di sebelah kiri tengah sehingga muncul gambar seperti berikut</div>
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<br /></div>
<div class="separator" style="clear: both; text-align: left;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhbX5RVbZnyp_kaLe8Y6Fp6Lyw_R7XbjB9gvTi0AAIDUc23-Oic6d5nPjh78znvpwq7jspmt__rPL_pxDUrrZCa9PX-plXHzrHzcCA-j8BlH3-G0yLhWbL1EucJds-xxqOwVSSHKEHtS0CB/s1600/avast3.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhbX5RVbZnyp_kaLe8Y6Fp6Lyw_R7XbjB9gvTi0AAIDUc23-Oic6d5nPjh78znvpwq7jspmt__rPL_pxDUrrZCa9PX-plXHzrHzcCA-j8BlH3-G0yLhWbL1EucJds-xxqOwVSSHKEHtS0CB/s1600/avast3.jpg" height="254" width="320" /></a></div>
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<br /></div>
<div class="separator" style="clear: both; text-align: justify;">
5.
kemudian pilih setting yang anda ingin kan, kalau gambar yang diatas
itu setting yang saya pakai, karena biasanya virus bersarang di sistem </div>
<div class="separator" style="clear: both; text-align: justify;">
6. klik OK</div>
<div class="separator" style="clear: both; text-align: justify;">
7. dan klik start </div>
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<br /></div>
<div class="separator" style="clear: both; text-align: justify;">
Komputer
akan merestat dan kemudian akan melakukan scan saat booting, sebelum
windows, jadi virus yang ada dalam komputer bahkan blum aktif, seperti
membunuh musuh disaat mereka sedang tidur sehingga musuh tidak sempat
melawan, tentunya secara logika ini strategi yang curang tapi kalau
urusan virus lain ceritanya :D</div>
<div class="separator" style="clear: both; text-align: justify;">
Ketika
avast mendeteksi virus akan muncul beberapa pilihan, tugas anda tinggal
memilih pilihan tersebut dengan menekan angka sesuai yang anda
inginkan. kalau saran saya mending pilih no. 2 Automaticly fixed all
jadi anda bisa tinggal pc anda kemudian pc anda akan masuk windows dan
hidup dengan normal kembali tanpa ada virus.</div>
<div class="separator" style="clear: both; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
SELAMAT MENCOBA !!!! :D</div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com4tag:blogger.com,1999:blog-7202141287583313820.post-74163125061836839922014-03-23T10:01:00.004-07:002014-06-20T01:59:23.078-07:00Makalah E-Bisnis<!--[if gte mso 9]><xml>
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<o:RelyOnVML/>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><br />
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<w:OverrideTableStyleHps/>
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<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
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<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">BAB
I</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">PENDAHULUAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Latar
Belakang</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pada masa dewasa
ini teknologi merupakan kebutuhan yang tidak bisa terpisahkan dari kehidupan
sehari-hari, baik itu dalam kehidupan rumah tangga maupun dalam kehidupan
ekonomi. Pengaruh teknologi yang sangant besar terhadap kehidupan menuntut
semua orang untuk memilikinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Kemajuan
teknologi yang sangat penting salah satunya hadir dalam bentuk<span style="mso-spacerun: yes;"> </span>teknologi informasi. Informasi semakin mudah
dikirim dan diterima oleh pengirim dan penerima baik itu dalam jarak dekat ataupun
jauh, kapanpun dan dimanapun selama masih dalam jangkauan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Internet
merupakan hal baru yang digunakan oleh perusahaan di masa sekarang untuk
melakukan proses bisnisnya. Fasilitas yang diberikan internet kepada user nya
sangatlah beragam dan bisa dimodifikasi sesuai kehendak dari usernya. Dengan
demikian proses bisnispun berjalan semakin cepat. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">E-bisnis
merupakan salahsatu produk dari internet yang berperan penting dalam proses
bisnis perusahaan-perusahaan di Indonesia. Persaingan semakin ketat antara perusahaan
satu dengan lainnya, berbagai design web pun dilakukan guna memudahkan proses
bisnisnya. Jika ada perusahaan yang belum menerapkan e-bisnis dalam kinerjanya,
sangat mungkin jika perusahaan itu akan kalah bersaing dengan perusahaan lain.
Untuk itu maka dipandang perlu mempergunakan e-bisnis dalam perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -22.5pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Rumusan
Masalah</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; 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: 200%;">Mengapa
E-bisnis perlu diterapkan dalam proses bisnis suatu perusahaan?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; 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: 200%;">Apa
keuntungan memakai e-bisnis dalam proses bisnis suatu perusahaan?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">1.3
Batasan Masalah</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Dalam penulisan
makalah ini penulis membatasi ruang lingkup masalah yaitu pada perusahaan di
Indonesia.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">BAB
II</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">LANDASAN
TEORI</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
e-bisnis</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
E-business menurut Steven Alter : praktek pelaksanaan dan pengelolaan proses
bisnis utama seperti peracangan produk, pengelolaan pasokan bahan baku,
manufaktur, penjualan, pemenuhan pesanan dan penyediaan servis melalui
penggunaan teknologi komunikasi, komputer dan data yng telah terkomputerisasi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
E-business menurut Sid L. Huff : e-business meliputi semua hal yang harus
dilakukan menggunakan yeknologi informasi dan komunikasi untuk melakukan
kegiatan bisnis antar organisasi maupun dari organisasi ke konsumen.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
E-business menurut Kenneth C. Laudon : penggunaan internet dan teknologi
digital lainnya untuk komunikasi, koordinasi dan manajemen organisasi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
E-business menurut Samantha Shurety : mengenai penggunaan teknologi internet
untuk melakukan transformasi proses bisnis yang dilakukan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
E-business menurut Daniel Amor : menghubungkan sistem teknologi informasi
tradisional dengan internet akan menjadi sebuah e-business.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pengertian
E-business menurut SearchCIO : mengelola bisnis di internet yang terkait dengan
pembelian, penjualan, pelayanan terhadap konsumen, dan kolaborasi antar rekan
bisnis.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Sejarah
E-bisnis</span></b></div>
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<b>E-bussss</b>
(<a href="http://id.wikipedia.org/wiki/Bahasa_Inggris" title="Bahasa Inggris"><span style="color: windowtext; text-decoration: none; text-underline: none;">Inggris</span></a>:
<i>Electronic Business, atau "E-business</i>") dapat diterjemahkan
sebagai kegiatan bisnis yang dilakukan secara otomatis dan semiotomatis dengan
menggunakan <a href="http://id.wikipedia.org/wiki/Sistem_informasi" title="Sistem informasi"><span style="color: windowtext; text-decoration: none; text-underline: none;">sistem informasi</span></a> komputer. Istilah yang pertama
kali diperkenalkan oleh <a href="http://id.wikipedia.org/w/index.php?title=Lou_Gerstner&action=edit&redlink=1" title="Lou Gerstner (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">Lou Gerstner</span></a>, seorang CEO
perusahaan <a href="http://id.wikipedia.org/wiki/IBM" title="IBM"><span style="color: windowtext; text-decoration: none; text-underline: none;">IBM</span></a>
ini, sekarang merupakan bentuk kegiatan bisnis yang dilakukan dengan
menggunakan teknologi <a href="http://id.wikipedia.org/wiki/Internet" title="Internet"><span style="color: windowtext; text-decoration: none; text-underline: none;">Internet</span></a>. E-bisnis memungkinkan suatu perusahaan untuk
berhubungan dengan sistem <a href="http://id.wikipedia.org/wiki/Pemrosesan_data" title="Pemrosesan data"><span style="color: windowtext; text-decoration: none; text-underline: none;">pemrosesan data</span></a> internal dan eksternal mereka
secara lebih efisien dan fleksibel. E-bisnis juga banyak dipakai untuk
berhubungan dengan suplier dan mitra bisnis perusahaan, serta memenuhi
permintaan dan melayani kepuasan pelanggan secara lebih baik.</div>
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Dalam
penggunaan sehari-hari, <b>e-bisnis</b> tidak hanya menyangkut e-dagang (<a href="http://id.wikipedia.org/wiki/Perdagangan_elektronik" title="Perdagangan elektronik"><span style="color: windowtext; text-decoration: none; text-underline: none;">perdagangan elektronik</span></a> atau e-commerce)
saja. Dalam hal ini, e-dagang lebih merupakan sub bagian dari e-bisnis,
sementara e-bisnis meliputi segala macam fungsi dan kegiatan bisnis menggunakan
data elektronik, termasuk <a href="http://id.wikipedia.org/wiki/Pemasaran_Internet" title="Pemasaran Internet"><span style="color: windowtext; text-decoration: none; text-underline: none;">pemasaran Internet</span></a> (e-pemasaran). Sebagai bagian
dari e-bisnis, e-dagang lebih berfokus pada kegiatan transaksi bisnis lewat www
atau Internet. Dengan menggunakan sistem <a href="http://id.wikipedia.org/wiki/Manajemen_pengetahuan" title="Manajemen pengetahuan"><span style="color: windowtext; text-decoration: none; text-underline: none;">manajemen pengetahuan</span></a>, e-dagang mempunyai
goal untuk menambah revenu dari perusahaan.</div>
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Sementara
itu, <b>e-bisnis</b> berkaitan secara menyeluruh dengan proses bisnis termasuk
value chain: pembelian secara elektronik (<i>electronic purchasing</i>),
manajemen rantai suplai (<i>supply chain management</i>), pemrosesan order
elektronik, penanganan dan pelayanan kepada pelanggan, dan kerja sama dengan
mitra bisnis. E-bisnis memberi kemungkinan untuk pertukaran data di antara satu
perusahaan dengan perusahaan lain, baik lewat <a href="http://id.wikipedia.org/wiki/Web" title="Web"><span style="color: windowtext; text-decoration: none; text-underline: none;">web</span></a>, <a href="http://id.wikipedia.org/wiki/Internet" title="Internet"><span style="color: windowtext; text-decoration: none; text-underline: none;">Internet</span></a>,
<a href="http://id.wikipedia.org/wiki/Intranet" title="Intranet"><span style="color: windowtext; text-decoration: none; text-underline: none;">intranet</span></a>,
<a href="http://id.wikipedia.org/w/index.php?title=Extranet&action=edit&redlink=1" title="Extranet (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">extranet</span></a> atau kombinasi di
antaranya.</div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">BAB
III</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">PEMBAHASAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">3.1
Perlunya E-bisnis Bagi Perusahaan</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Dalam proses
bisnis,<span style="mso-spacerun: yes;"> </span>kemudahan mengakses informasi
dari customer terhadap perusahaan sangatlah penting. Untuk itu ada beberapa
faktor kenapa suatu perusahaan perlu menerapkan e-bisnis dalam kinerjanya.
Faktor-faktor tersebut diantaranya :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pemasaran
</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pemasaran sangat penting dalam
penjualan produk suatu perusahaan. Dalam ilmu manajamen pemasaran salahsatu
faktor penting dari penjualan produk yaitu marketing mix yang terdiri dari
price, produk, promotion, place. Dari marketing mix tersebut yang paling erat
kaitannya dengan e-bisnis adalah promotion. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Dengan promosi dilakukan secara
e-bisnis maka akan banyak keuntungan yang didapat perusahaan salah satunya
menekan biaya untuk promosi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pelayanan
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Pelayanan dengan menggunakan
e-bisnis akan lebih mudah dan hemat karena pelanggan tidak harus menelpon atau
dating langsung ke perusahaan tetapi cukup dengan mengakses internet dari suatu
perusahaan kemudian pelanggan bisa mendapatkan apa yang dibutuhkan. Contohnya
suatu perusahaan konsultan psikologi mengumukan peserta yang lulus tes di
websitenya maka saat itu pula pelanggan atau peserta tes dapat mengakses informasi
tentang hasil tes mereka tanpa harus datang ke tempat perusahaan tersebut.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Kompetitor</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Suatu perusahaan perlu menerapkan
e-bisnis ketika kompetitor sudah<span style="mso-spacerun: yes;">
</span>menerpakan e-bisnis dalam kinerjanya.<span style="mso-spacerun: yes;">
</span>Karena selain biaya yang dikeluarkan untuk promosi lebih murah pelayanan
informasinyapun akan lebih baik. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Hubungan
dengan Supllyer</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Dengan menerapkan e-bisnis dalam
suplly barang dagangan maka supllyer bisa mengetahui kapan harus mengirim
barang tanpa harus menunggu konfirmasi dari suatu perusahaan yang sudah
memiliki MOU dengan supplyer tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">3.2
Manfaat E-bisnis </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">A. Bagi Perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memperluas pasar hingga mencakup pasar nasional dan pasar global, sehingga
perusahaan bisa menjangkau lebih banyak pelanggan, memilih pemasok terbaik, dan
menjalin relasi dengan mitra bisnis yang dinilai paling cocok.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Menekan biaya menyusun, memproses, mendistribusikan, menyimpan, dan
mengakses informasi berbasis kertas (paperbased information).</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memungkinkan perusahaan mewujudkan bisnis yang sangat terspesialisasi.<br />
Contohnya: www.dogtoys.com, www.cattoys.com, dan </span><a href="http://www.pawprintbooks.com/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN; text-decoration: none; text-underline: none;">www.pawprintbooks.com</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Menekan biaya persediaan dan overhead dengan cara memfasilitasi manajemen
rantai nilai bertipe “pull”, yang prosesnya berawal dari pesanan pelanggan dan
menggunakan pemanufakturan just-intime (JIT).</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memungkinkan perusahaan untuk menerapkan mass customization terhadap produk
dan jasanya. </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Menekan waktu antara pembayaran dan penerimaan produk/jasa.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Meningkatkan produktivitas karyawan melalui rekayasa ulang proses bisnis.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Menekan biaya telekomunikasi.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>Manfaat-manfaat lainnya, seperti
citra yang lebih baik, layanan pelanggan yang lebih bagus, proses yang lebih
sederhana, mitra bisnis yang baru, waktu siklus dan pengiriman yang lebih
singkat, akses terhadap informasi yang lebih luas, biaya transportasi yang
lebih murah, dan fleksibilitas yang lebih tinggi.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>Fenomena jejaring (internetworking)
memaksa perusahaan untuk bekerja sama dengan berbagai mitra bisnis untuk dapat
menawarkan produk atau jasa secara kompetitif, sehingga kontrol kualitas,
harga, dan kecepatan penciptaan sebuah roduk atau jasa kerap sangat ditentukan
oleh faktorfaktor luar yang tidak berada di dalam kontrol perusahaan</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"> </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">B. Bagi Customer</span></div>
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<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memungkinkan konsumen berbelanja atau melakukan transaksi lainnya setiap
saat (24 jam sehari) dan dari hampir semua lokasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memberikan pilihan produk dan pemasok yang lebih banyak kepada pelanggan.</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memungkinkan konsumen dalam mendapatkan produk dan jasa yang lebih murah,
karena konsumen bias berbelanja di banyak tempat dan melakukan perbandingan
secara cepat.</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Dalam beberapa kasus, terutama produk yang terdigitalisasi, e-business
memungkinkan pengiriman produk secara cepat dan real-time.</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memungkinkan pelanggan untuk berpartisipasi dalam lelang virtual.</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 14.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memungkinkan pelanggan berinteraksi dengan pelanggan lainnya dalam
electronic communities dan saling bertukar gagasan serta pengalaman.</span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 200%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; 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: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">Memfasilitasi kompetisi yang mengarah pada diskon substansial bagi
pelanggan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 58.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">BAB IV</span></b></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">KESIMPULAN </span></b></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 4.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">4.1 Kesimpulan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 9.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 45.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-size: 11.0pt; mso-fareast-language: IN;">E-bisnis sangat diperlukan dalam mendukung bisnis
suatu perusahaan pada masa sekarang ini, karena selain banyak manfaatnya juga
hamper semua perusahaan sudah menerapkan e-bisnis. Suatu perusahaan akan kalah
bersaing ketika tidak menerapkan e-bisnis sementara kompetitor sudah
menerapkannya. Oleh karena itu penulis menyimpulkan peran e-bisnis dalam suatu
perusahaan adalah kebutuhan primer pada masa sekarang ini.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 9.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 45.0pt;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 9.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 45.0pt;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 9.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: 45.0pt;">
<br /></div>
<br />kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-13807637061546623062014-01-07T07:33:00.001-08:002014-01-07T07:41:46.108-08:00Mengelola Data<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Manajemen data adalah bagian dari manajemen sumber daya
informasi yang mencakup semua kegiatan yang memastikan bahwa sumber daya data
perusahaan akurat, mutakhir, aman dari gangguan yang tersedia bagi pemakai.
Kegiatan manajemen data mencakup :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a. Pengumpulan data </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b. Integritas pengujian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c. Penyimpanan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d. Keamanan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e. Pemeliharaan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f. Organisasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g. Pengambilan</span></div>
<blockquote class="tr_bq">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br />
<a name='more'></a><br /></div>
</blockquote>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.
Pengumpulan Data </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengumpulan
dapat dilakukan :</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dilapangan</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dari
individual</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Melalui
metoda manual</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Time
Studies</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Surveys</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Observations</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contributions
dari expert</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menggunakan
instrument-instrument dan sensor2</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Transaction
processing system (TPS)</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Via
electronic transfer</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l9 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dari
web site (clickstream)</span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber-sumber
data</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l8 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber
Data Internal umumnya disimpan dalam data base perusahaan. Data tentang
people, products, services, dan processes.</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l8 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Data
Personal adalah dokumentasi dari expertise pegawai perusahaan
umumnya dipelihara oleh pegawai, dalam bentuk : </span></li>
</ol>
<ol start="1" type="1"><ol start="1" type="a">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l11 level2 lfo3; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Estimasi
penjualan</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l11 level2 lfo3; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Opini
tentang para pesaing </span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l11 level2 lfo3; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">business
rules</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l11 level2 lfo3; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Procedures</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l11 level2 lfo3; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dls.</span></li>
</ol>
</ol>
<ol start="3" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l2 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber
data External dapat berasal dari database komersial ataupun
laporan-laporan Pemerintahan </span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l2 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Internet
dan Commercial Database Services dapat diakses melalui internet. </span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">b. Integritas Pengujian</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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";">Integritas data lebih terjamin dengan penggunaan DBMS (Data
base Manajemen system). Masalah redudansi sering terjadi dalam DBMS. Redudansi
adalah kejadian berulangnya data atau kumpulan data yang sama dalam sebuah
database yang mengakibatkan pemborosan media penyimpanan Beberapa masalah
kualitas data disebabkan oleh redudansi dann ketidakkonsistenan data yang
dihasilkan oleh lingkungan file tradisional. Masalah kualitas data seperti
kesalahan dalam penulisan nama, angka yang tertukar, atau kode yang salah atau
hilang. Analisis kualitas data dimulai dengan audit kualitas data, yaitu suatu
penyelidikan terstruktur mengenai ketetapan dan level kelengkapan data dalam
sistem informasi. Data cleasing dan data scrubbing terdiri dari aktivitas untuk
mendikteksi dan mengkoreksi data dalam database atau file yang salah, tidak
lengkap belum diformat atau pengulangan data.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.
Penyimpanan Data</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyimpanan adalah aktivitas sistem informasi di mana data
dan informasi disimpan dalam suatu cara yang terorganisir untuk penggunaan
dikemudian hari. Untuk tujuan penyimpanan, data secara khusus diorganisir ke
dalam kategori berikut: </span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l13 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Field
adalah sekelompok karakter yang menggambarkan karakteristik orang, tempat,
sesuatu hal, atau peristiwa. Pada slide/tayangan ini, nama seseorang
adalah merupakan suatu field. </span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l13 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Record
adalah suatu kumpulan dari field yang saling berhubungan. Sebagai contoh,
suatu record daftar gaji karyawan, pada umumnya berisi beberapa field,
seperti nama mereka, nomor jaminan sosial, departemen/unit kerja, dan
gaji. </span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l13 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">File
adalah suatu kumpulan dari record yang saling berhubungan. Sebagai contoh,
suatu file daftar gaji berisi record gaji untuk semua karyawan suatu
perusahaan. </span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l13 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Database
adalah suatu kumpulan terintegrasi dari file yang saling berhubungan. </span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l13 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebagai
contoh, database personil suatu perusahaan berisi file gaji, kegiatan
personil, dan ketrampilan karyawan. </span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyimpanan
data meliputi :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l7 level1 lfo6; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyimpanan
Berurutan (Sequential Access Storage Device)</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Suatu organisasi / penyusunan data
di suatu medium penyimpanan yang terdiri dari suatu catatan mengikuti satu
atatan lain dalam suatu urutan tertentu .</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh pita magnetik yang digunakan
untuk menyimpan data komputer memiliki bentuk fisik yg sama dengan pita audio.</span></div>
<ol start="2" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l5 level1 lfo7; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyimpanan
Akses Langsung (Direct Access Storage Device)</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cara mengorganisasikan data yang
ditulis dan dibaca tanpa pencarian secara berurutan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; 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><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> DASD dapat diarahkan ke lokasi
manapun dalam medium penyimpanan dan digunakan sebagai media input.</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; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.
Keamanan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keamanan data telah menjadi bagian dari pengembangan
teknologi informasi mengingat bahwa berjuta-juta bit informasi telah
dipertukarkan dalam jaringan komputer terutama di internet. Masalah keamanan
data dapat diklassifikasi kedalam beberapa dimensi. Suatu situs komersial
misalnya harus memenuhi persayaratan berikut ini.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l4 level1 lfo8; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Secrecy</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">: kategori kemanan komputer
yang meliputi perlindungan data/informasi terhadap akses dari pihak-pihak
yang tidak berhak serta masalah keaslian (autentik) dari sumber
data/informasi. Masalah secrecy berkaitan dengan proses enkripsi-dekripsi
serta proses autentikasi.</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l4 level1 lfo8; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Integrity</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">: kategori keamanan data yang
menjamin bahwa data tidak terganggu selama proses transfer dari sumber ke
tujuan melalui saluran-saluran komunikasi. Masalah integrity berkaitan
dengan bagaimana melindungi data dari penyusup yang berusaha masuk ke
sumber data, atau menyusup dalam jaringan data, untuk mengubah dan
merusak. Masalah virus yang bisa menghancurkan data juga menjadi bagian
dari integrity.</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l4 level1 lfo8; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Availability</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">: kategori keamanan data yang
bisa mempertahankan sumber informasi agar selalu sedia dan aktif melayani
para penggunanya. Masalah availability berkaitan dengan usaha melindungi
server dari gangguan yang bisa menyebabkan server gagal memberi pelayanan
(denial of service / DOS).</span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-outline-level: 1; text-align: justify;">
<b><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">Jenis Keamanan Data</span></i></b><b><span style="font-family: "Times New Roman","serif"; font-size: 24.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keamanan data ada beberapa macam, diantaranya Enkripsi, Firewall,
Secure Socket Layerv, Kriptografi, Pretty Good Privacy. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l6 level1 lfo9; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Enkripsi adalah sebuah proses yang melakukan perubahan
sebuah kode dari yang bisa dimengerti menjadi sebuah kode yang tidak bisa
dimengerti (tidak terbaca). Enkripsi juga dapat diartikan sebagai kode
atau chipper. </span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l6 level1 lfo9; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Firewall adalah suatu keamanan yang bersifat seperti
sebuah filter yang bertujuan untuk menjaga (prevent) agar akses (ke dalam
atau ke luar) dari orang yang tidak berwenang tidak dapat dilakukan. </span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l6 level1 lfo9; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Secure Socket Layerv adalah suatu bentuk penyandian
data sehingga informasi rahasia seperti nomor kartu kredit atau kontrol
autentikasinya tidak dapat dibaca atau di akses oleh pihak lain selain
pemiliknya daan server (pemilik servis). </span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l6 level1 lfo9; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kriptografi adalah seni menyandikan data. Menyandikan
tidak harus berarti menyembunyikan meskipun kebanyakan algoritma yang
dikembangkan di dunia kriptografi berhu bungan dengan menyembunyikan data.
</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l6 level1 lfo9; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pretty Good Privacy adalah salah satu algoritma
keamanan komunikasi data melalui internet untuk komunikasi harian semacam
electronic mail. PGP merupakan gabungan antara sistem pembiatan digest,
enkripsi simetris dan asimetris. </span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e. Pemeliharaan data</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Pemeliharaan data perlu dilakukan untuk mencapai data yang berkualitas dan
sesuai dengan kebutuhan perusahaan. Hal ini termasuk penting karena berpengaruh
pada pengambilan keputusan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f. Organisasi data</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Perusahaan menyimpan data dalam jumlah yang besar di system informasi berbasis
komputernya hanya karena perusahaan tersebut melakukan begitu banyak transaksi
bisnis. Terdapat begitu banyak data sehingga data tersebut tidak akan berguna
dalam pengambilan keputusan bisnis tanpa adanya satu cara pengorganisasian yang
efektif dan efisien. Agar dapat menggunakan data dan terhindar dari kekacauan,
kondep data telah di pecah dan dikurangi menjadi konsep – konsep yang lebih
kecil. Konsep – konsep data yang lebih kecil akan menyediakan balok – balok
pembangun yang dapat dikombinasikan untuk menghasilkan kembali data awal dalam
suatu bentuk yang terorganisasi dan dapat diakses.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g. Pengambilan </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Setelah dilakukan pengumpulan, pengujian, penyimpanan, keamanan , pemeliharaan,
dan organisasi, langkah selanjutnya adalah pengambilan data yang di butuhkan
perusahaan dalam pengambilan keputusan bisnis yang sesuai. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Database telah mengalami perkembangan sejalan dengan
penelitian-penelitian para ahli, ada beberapa model database :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l0 level1 lfo10; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hierarchical database</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adalah
merupakan kumpulan record yang dihubungkan satu sama lain yang membentuk
struktur pohon</span></div>
<ol start="2" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l3 level1 lfo11; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Network
Database</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Database
yang terbentuk dari sekumpulan record yang membentuk relasi dalam bentuk ring</span></div>
<ol start="3" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l10 level1 lfo12; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Relational
Database</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berisi
kumpulan tabel, dimana setiap tabel mempunyai nama dan struktur yang unik.
Dalam setiap tabel, masing-masing record data diorganisasikan dalam struktur
yang sama dan memiliki field kunci yang akan menjadi penghubung antara satu
dengan lainnya</span></div>
<ol start="4" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level1 lfo13; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Web
Warehause</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Data
warehouse (gudang data) merupakan sebuah database dengan peralatan pembuatan
laporan dan query yang menyimpan data kini dan data historis secara
terpusat,biasanya digunakan untuk menyajikan laporan dan melakukan analisis
guna mendukung pengambilan keputusan manajerial.</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; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">B. Membuat Basis Data</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Konsepnya, proses pembuatan sebuah data base melibatkan 3 langkah utama, yaitu
:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l12 level1 lfo14; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menetukan
kebutuhan data, berdasarkan pendekatan yang berorientasi pada proses dan
pemodelan perusahaan.</span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l12 level1 lfo14; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menguraikan
data tersebut</span></li>
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<![endif]-->kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-84811183933371894702014-01-07T07:28:00.003-08:002014-01-07T08:00:51.463-08:00Sejarah Internet<!--[if gte mso 9]><xml>
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</xml><![endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1969 – Cikal bakal internet
pertamakali dprakarsai sebuah proyek ARPA yang juga dikenal sebagai ARPANET (<i>Advanced
Research Project Agency Network</i>) di Amerika Serikat pada tahun 1969. Proyek
tersebut menunjukan bahwa dengan memanfaatkan sitem dan software berbasis UNIX
komunikasi bisa dilakukan tanpa batas jarak melalui jaringan telpon. Seiring
perkembangan proyek tersebut munculah cikal bakal TCP/IP yang kita gunnakan
saat ini. Perkembangan rancangan pun semakin mengarah ke arah positif, internet
yang sebelumnya dirancang untuk kebutuhan militer lama kelamaan pun mulai
dikembangan untuk keperluan pendidikan dan umum.</span><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1972 – Roy Tomlinson akhirnya
berhasil menyempurnakan sebuah program e-mail yang dirancang untuk ARPANET.
Karena kemudahanya, program e-mail pun langsung populer di masa itu. Disusl
juga kemunculan icon @ yang mewakili lambang penting sebagai indikasi “at” atau
“pada”.</span><br />
<a name='more'></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1973 – Di tahun ini, perkembangan jaringan
ARPANET mulai dikembangkan di luar Amerika Serikat. Komputer pertama yang
menjadi anggota dan menggunakan jaringan ARPANET adalah komputer University
College di London. Tak lama kemudian dua hali komputer Vinton Cerf dan Bob Kahn
mepresentasikan gagasan internet yang lebih besar di Universitas Sussex yang
akhirnya menjadi cikal bakal berkembangnya Internet seperti sekarang ini.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1976 – Tepatnya tanggal 26 Maret
menjadi hari bersejarah dalam perkembangan internet ketika Ratu Inggris
berhasil mengirimkan e-mail dari Royal Signals and Radar Establishment di
Malvern. Perkembangan internet pun semakin cepat, dalam kurun waktu 1 tahun
setelah itu telah ada lebih dari 100 komputer yang bergabung dan menggunakan
jaringanARPANET sehingga terbentuklah jaringan network.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1979 – Tom Truscott, Jim Ellis dan
Steve Bellovin berhasil mencipatakan newsgroup pertama dengan nama USENET.</span><br />
</div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1981 – France Telecom membuat sebuah
gebrakan di dunia teknologi saat itu dengan meluncurkan telepon televisi
pertama yang memberikan kemudahan orang-orang untuk bisa saling menelepon
sambil berhubungan dengan video link.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1990 – Adalah tahun bersejarah
dimana muncul program editor dan browser yang ditemukan oleh Tim Berners
Lee. Program tersebut memberikan kemampuan bagi pengguna untuk menjelajah
jaringan komputer yang terhubung. Nah, program tersebut yang akhirnya diberi
nama www atau Worl Wide Web seperti sekarang ini.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1992 – Meningkatnya komputer
tersambung dan membentuk jaringan di tahun itu mecapai sejuta komputer.
Sehingga pada thun tersebut muncul istilah keren yaitu surfing the internet.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1994 – Di tahun tersebut situs
internet sudah berkembang dan tumbuh menjadi 3000 alamat halaman. Di tahun itu
pula muncul virtual-shopping atau e-retail di dunia internet. Bukan itu saja,
1994 juga lahirnya situs Yahoo! yang melahirkan Netscape Navigator 1.0. Dimana
memungkinkan komputer berinteraksi dengan pengguna komputer lainya secara
global seperti yang kita gunakan seperti sekarang ini.</span></div>
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-32131592291957796282012-12-17T13:21:00.002-08:002012-12-17T13:28:10.720-08:00 12 GOLONGAN YANG DI DOAKAN MALAIKAT<!--[if gte mso 9]><xml>
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<span style="font-family: "Cambria","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">1.
</span><span style="font-family: "Cambria","serif"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Orang yang tidur dalam keadaan bersuci.</span></div>
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<span style="font-family: "Cambria","serif"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"Barangsiapa yang tidur dalam keadaan suci, maka malaikat
akan bersamanya di dalam pakaiannya. Dia tidak akan bangun hingga malaikat berdoa
'Ya Allah, ampunilah hambamu si fulan karena tidur dalam keadaan suci".
(HR Imam Ibnu Hibban dari Abdullah bin Umar)</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2. Orang yang sedang duduk menunggu waktu shalat.<br />
"Tidaklah salah seorang diantara kalian yang duduk menunggu shalat, selama
ia berada dalam keadaan suci, kecuali para malaikat akan mendoakannya 'Ya
Allah, ampunilah ia. Ya Allah sayangilah ia' (HR Imam Muslim dari Abu Hurairah,
Shahih Muslim 469)<br />
3. Orang-orang yang berada di shaf barisan depan di dalam shalat berjamaah.<br />
"Sesungguhnya Allah dan para malaikat-Nya bershalawat kepada (orang -
orang) yang berada pada shaf - shaf terdepan" (Imam Abu Dawud (dan Ibnu Khuzaimah)
dari Barra' bin 'Azib)<br />
4. Orang-orang yang menyambung shaf pada sholat berjamaah (tidak membiarkan
sebuah kekosongan di dalam shaf). "Sesungguhnya Allah dan para malaikat
selalu bershalawat kepada orang-orang yang menyambung shaf-shaf" (Para
Imam yaitu Ahmad, Ibnu Majah, Ibnu Khuzaimah, Ibnu<span style="mso-spacerun: yes;"> </span>Hibban dan Al Hakim meriwayatkan dari Aisyah)<br />
5. Para malaikat mengucapkan 'aamin' ketika seorang Imam selesai membaca Al
Fatihah.<br />
"Jika seorang Imam membaca 'ghairil maghdhuubi 'alaihim waladh dhaalinn',
maka ucapkanlah oleh kalian 'aamiin', karena barangsiapa ucapannya itu
bertepatan dengan ucapan malaikat, maka ia akan diampuni dosanya yang masa lalu"
(HR Imam Bukhari dari Abu Hurairah, Shahih Bukhari 782)<br />
6. Orang yang duduk di tempat shalatnya setelah melakukan shalat.<br />
"Para malaikat akan selalu bershalawat ( berdoa ) kepada salah satu
diantara kalian selama ia ada di dalam tempat shalat dimana ia melakukan
shalat, selama ia belum batal wudhunya, (para malaikat) berkata, 'Ya Allah
ampunilah dan sayangilah ia'" (HR Imam Ahmad dari Abu Hurairah, Al Musnad
no. 8106)<br />
7. Orang-orang yang melakukan shalat shubuh dan 'ashar secara berjama'ah.<br />
"Para malaikat berkumpul pada saat shalat shubuh lalu para malaikat ( yang
menyertai<br />
hamba) pada malam hari (yang sudah bertugas malam hari hingga shubuh) naik (ke
langit), dan malaikat pada siang hari tetap tinggal. Kemudian mereka berkumpul
lagi pada waktu shalat 'ashar dan malaikat yang ditugaskan pada siang hari (hingga
shalat 'ashar) naik (ke langit) sedangkan malaikat yang bertugas pada malam
hari tetap tinggal, lalu Allah bertanya kepada mereka, 'Bagaimana kalian
meninggalkan hambaku?', mereka menjawab, 'Kami datang sedangkan mereka sedang
melakukan shalat dan kami tinggalkan mereka sedangkan mereka sedang melakukan
shalat, maka ampunilah mereka pada<br />
hari kiamat'" (HR Imam Ahmad dari Abu<br />
Hurairah, Al Musnad no. 9140)<br />
8. 0rang yang mendoakan saudaranya tanpa sepengetahuan orang yang didoakan.<br />
"Doa seorang muslim untuk saudaranya yang dilakukan tanpa sepengetahuan
orang yang didoakannya adalah doa yang akan dikabulkan. Pada kepalanya ada
seorang malaikat yang menjadi wakil baginya, setiap kali dia berdoa untuk
saudaranya dengan sebuah kebaikan, maka malaikat tersebut berkata 'aamiin dan
engkaupun mendapatkan apa yang ia dapatkan' (HR Imam Muslim dari Ummud Darda',
Shahih Muslim 2733)<br />
9. Orang-orang yang berinfak.<br />
"Tidak satu hari pun dimana pagi harinya seorang hamba ada padanya kecuali
2 malaikat turun kepadanya, salah satu diantara keduanya berkata, 'Ya Allah, berikanlah
ganti bagi orang yang berinfak'. Dan lainnya berkata, 'Ya Allah, hancurkanlah
harta orang yang pelit'" (HR Imam Bukhari dan Imam Muslim dari Abu
Hurairah, Shahih Bukhari 1442 dan Shahih Muslim 1010)<br />
10. Orang yang sedang makan sahur.<br />
"Sesungguhnya Allah dan para malaikat-Nya bershalawat (berdoa ) kepada
orang-orang yang sedang makan sahur" Insya Allah termasuk disaat sahur untuk
puasa"sunnah" (HR Imam Ibnu Hibban dan Imam Ath Thabrani, dari
Abdullah bin Umar)<br />
11. Orang yang sedang menjenguk orang sakit.<br />
"Tidaklah seorang mukmin menjenguk saudaranya kecuali Allah akan mengutus
70.000 malaikat untuknya yang akan bershalawat kepadanya di waktu siang kapan
saja hingga sore dan di waktu malam kapan saja hingga shubuh" (HR Imam
Ahmad dari 'Ali bin Abi Thalib, Al Musnad 754)<br />
12. Seseorang yang sedang mengajarkan kebaikan kepada orang lain.<br />
"Keutamaan seorang alim atas seorang ahli ibadah bagaikan keutamaanku atas
seorang yang paling rendah diantara kalian. Sesungguhnya penghuni langit dan
bumi, bahkan semut yang di dalam lubangnya dan bahkan ikan, semuanya bershalawat
kepada orang yang mengajarkan kebaikan kepada orang lain" (HR Imam
Tirmidzi dari Abu Umamah Al Bahily)<br />
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<![endif]-->kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-56690308277231684192012-12-01T22:20:00.001-08:002012-12-01T22:20:24.335-08:00Doels pangandaran<a href="http://soundcloud.com/kiki-yuliandara/doels-pangandaran?utm_source=soundcloud&utm_campaign=share&utm_medium=blogger&utm_content=http://soundcloud.com/kiki-yuliandara/doels-pangandaran">Doels pangandaran</a>kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-16913049270426743662012-10-20T11:52:00.002-07:002015-11-17T21:59:50.361-08:00Pengaruh pajak dan subsidi terhadap keseimbangan pasarAPLIKASI FUNGSI DALAM EKONOMI
<br />
A. Pengaruh Pajak Pada Keseimbangan Pasar
<br />
Pajak yang dikenakan atas penjualan selalu menambah harga barang yang ditawarkan, sehingga hanya mempengaruhi fungsi penawaran, sedang fungs ipermintaannya tetap.
Rumus<br />
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<br />
Contoh Soal <br />
Fungsi permintaan dan penawaran gula diberikan sebagai berikut :
<br />
P = 12 - Q <br />
P = 12 + Q <br />
Pemerintah mengenakan pajak sebesar 4 pada setiap unit yang diproduksi. Tentukan :<br />
1. Nilai keseimbangan pasar sebelum pajak. <br />
2. Nilai keseimbangan pasar setelah pajak <br />
3. Gambarkan kurvanya <br />
4.Total Pajak yang diterima pemerintah.<br />
5. Besar pajak yang ditanggung konsumen<br />
6. Besarnya pajak yang ditanggung produsen.<br />
Jawab :<br />
Dari Soal Diketahui <br />
Pd = 12 - Q <br />
Ps = 12 + Q <br />
t = 4 <br />
1. Nilai Keseimabangan Pasarse belum pajak adalah <br />
Pd = Ps <br />
12- Q = 2+Q <br />
-2Q = -10<br />
Q = 5<br />
Untuk Menentukan Nilai P Maka Nilai Q <br />
disubstitusikan kesalah satu fungsi Permintaan atau Penawaran. <br />
Pd = 12-Q <br />
= 12–5<br />
P = 7<br />
Ps = 2+Q<br />
= 2+5<br />
P = 7<br />
Jadi nilai keseimbangan pasar adalah Q = 5 dan P = 7. E (5,7)<br />
2.Nilai Keseimbangan Pasar Setelah Pajak <br />
Dari Soal Diketahui :<br />
Pd = 12 - Q <br />
Ps = 12 + Q <br />
Pst = a + bQ + t<br />
maka <br />
Pst =2+Q+4 <br />
<a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><br /></a>Pst = 6+Q <br />
rumus Keseimbangan pasar setelah pajak adalah <br />
PD = PSt <br />
12-Q = 6 + Q <br />
Q = 3 <br />
Jadi Nilai Q setelah Pajak adalah 3<br />
Untuk Mencari Nilai P ,Maka Nilai Q di substitusikan kepada fungsi Permintaan <br />
Q=3 di substitusikan pada Pd<br />
Pd=12-Q <br />
Pd=12-3<br />
P=9<br />
JadiNilai P setelahpajakadalahP=9<br />
Jadi Keseimbangan Pasar setelah pajak adalah Et(3,9)<br />
3.Membuatkurva<br />
<a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a>a. MembuatgrafikPenawaran
Untuk membuat grafik penawaran kitamembutuhkan beberapa koordinat agar bisa menarik garis permintaan pada kurva.Caranya dengan menggunakan table dan fungsi permintaan (Pd).<br />
Pd = 12 - Q
<br />
tabel<br />
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UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:10.0pt;
font-family:"Calibri","sans-serif";
mso-bidi-font-family:"Times New Roman";}
</style>
<![endif]-->
<br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 54.0pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 12.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.75pt;" valign="top" width="48"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">Q</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">0</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">1</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">2</span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">3</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">4</span></div>
</td>
<td style="background: yellow; border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">5</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">6</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">7</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">8</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">9</span></div>
</td>
</tr>
<tr style="height: 13.35pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.75pt;" valign="top" width="48"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">P</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">12</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">11</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">10</span></div>
</td>
<td style="background: #BFBFBF; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">9</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">8</span></div>
</td>
<td style="background: yellow; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">7</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">6</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">5</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 13.35pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">3</span></div>
</td>
</tr>
</tbody></table>
<a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><br /></a>
<br />
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<o:OfficeDocumentSettings>
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</o:OfficeDocumentSettings>
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<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
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<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/>
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<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
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<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"/>
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<w:LsdException Locked="false" Priority="64" SemiHidden="false"
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<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Menentukan titik-titik koordinat penawaran dengan cara
yang sama seperti a tetapi meggunakan fungsi penawaran sebelum pajak (Ps)</span></div>
<div class="Default" style="margin-left: 54.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "times new roman" , "serif";">Ps</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "symbol"; mso-bidi-font-family: Symbol;">= </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "times new roman" , "serif";">2 </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "symbol"; mso-bidi-font-family: Symbol;">+ </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "times new roman" , "serif";">Q</span></b></div>
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<tbody>
<tr style="height: 12.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 37.3pt;" valign="top" width="50"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">Q</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.4pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">0</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.4pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">1</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.4pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">2</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">3</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">4</span></div>
</td>
<td style="background: yellow; border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">5</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">6</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">7</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">8</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">9</span></div>
</td>
</tr>
<tr style="height: 12.9pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 37.3pt;" valign="top" width="50"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">P</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.4pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.4pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">3</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.4pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">5</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">6</span></div>
</td>
<td style="background: yellow; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">7</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">8</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">9</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">10</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 12.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.45pt;" valign="top" width="49"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">11</span></div>
</td>
</tr>
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<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">c.Perpotongan antara kurva permintaan dengan kurva penawaran disitulah terjadi keseimbangan pasar yaitu E(5,7)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">d. Sedangkan untuk menggabarkan kurva keseimbangan pasar setelah pajak kita perlu mencari titik-titik koordinat dengan cara
table dan menggunakan fungsi Penawaran yang dikenai</span><span lang="EN-US" style="font-size: 10.0pt; line-height: 115%;"> pajak(Pst).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Pst= 6+Q</span></b></div>
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<span lang="EN-US" style="font-size: 10.0pt;">Q</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">0</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">1</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">2</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">3</span></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">4</span></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">5</span></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">6</span></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">7</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">8</span></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 12.6pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.65pt;" valign="top" width="49"><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span lang="EN-US" style="font-size: 10.0pt;">9</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">P</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">6</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">7</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">8</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">9</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">10</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">11</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">12</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">13</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">14</span></div>
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<span lang="EN-US" style="font-size: 10.0pt;">15</span></div>
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<br />
Jadi Dari table ini pun kita bias tahu bahwa keseimbangan pasar setelah pajak adalah Et(3,9) karena Koordinat tersebut ada pada fungsi penawaran yang dipengaruhi pajak dan ada juga pada kurva permintaan.
<br />
<br />
<a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://www.blogger.com/blogger.g?blogID=7202141287583313820" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a>Dari proses a, b, c, d tersebut maka sekarang kita bias membuat kurva penawaran, kurva permintaan, dan kurva keseimbangan setelah pajak maupun sebelum pajak.
Berikut adalah gambar kurvanya.
<br />
<div class="separator" style="clear: both; text-align: center;">
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<br />
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Total
Pajak yang dibayarPemerintahadalah</span></div>
<div class="MsoListParagraphCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T
= Pajak x Q padaKeseimbangansetelahpajak</span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T=
4x5</span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T=
20</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Besarnyapajak
yang ditanggungkonsumenadalah</span></div>
<div class="MsoListParagraphCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T=
(Pet-Pe) xQt</span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T=
(9-7)x3</span></b></div>
<div class="MsoListParagraphCxSpLast">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T=
6</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; 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 lang="EN-US" style="font-family: "Times New Roman","serif";">Besarnyapajak
yang ditanggungprodusen.</span></div>
<div class="MsoListParagraphCxSpFirst">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T
Produsen=T Pemerintah-T konsumen</span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T
= 20-6</span></b></div>
<div class="MsoListParagraphCxSpLast">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">T=
14</span></b></div>
<br>
B. PENGARUH SUBSIDI TERHADAP KESEIMBANGAN PASAR <br>
Subsidi ( s ) adalah bantuan yang diberikan pemerintah kepada produsen terhadap produk yang dihasilkan atau dipasarkan, sehingga harga yang berlaku dipasar lebih rendah sesuai dengan keinginan pemerintah dan daya beli masyarakat meningkat. Fungsi penawaran setelah subsidi adalah F ( Q ) = P + S atau P = F ( Q ) – S
<br>
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<br>
Contoh Soal ;<br>
Permintaan akan suatu komoditas dicerminkan oleh Q = 12 – 2P sedangkan penawarannya Q = -4 + 2P pemerintah memberikan subsidi sebesar Rp. 2,- setiap unit barang.<br>
a. berapakah jumlah dan harga keseimbangan sebelum subsidi ?<br>
b. berapakah jumlah dan harga keseimbangan sesudah subsidi ?<br>
c. berapa bagian dari subsidi untuk konsumen dan produsen ?<br>
d. berapa subsidi yang diberikan pemerintah ?<br>
Jawab ;<br>
<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAtymFjfSjQV4_gmz4lxKPQPIjhKSqqNLLbfR0YE7QI4GaXUX8fWBOtDi0uwMbWLvTw1bed5P_VMWes4icVAKYWi10UbmvMQ_CsMY6k7LDajDLNlk9nkhiNFCVkZTsCxypmHyaMiOc/s1600/6.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjAtymFjfSjQV4_gmz4lxKPQPIjhKSqqNLLbfR0YE7QI4GaXUX8fWBOtDi0uwMbWLvTw1bed5P_VMWes4icVAKYWi10UbmvMQ_CsMY6k7LDajDLNlk9nkhiNFCVkZTsCxypmHyaMiOc/s320/6.jpg" /></a></div>
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<br>
Sekian mudah2an bermanfaat Terimakasih atas kunjungannya.
kiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0tag:blogger.com,1999:blog-7202141287583313820.post-79419312567442141812012-07-21T06:31:00.000-07:002012-07-21T06:31:13.373-07:00SELAMAT MENUNAIKAN IBADAH PUASAAssalamualaikum Wr.Wb berhubung kita telah memasuki bulan suci ramadhan saya kiki yuliandara atas nama kikiesaringgan.blogspot.com mengucapkan selamat menunaikan ibadah puasa minal aidzin walpaidzin, mohon maaf lahir dan batin .<br />
semoga kita bisa berbuat banyak kebaikan dibulan suci ramadhan ini. aammmiinnn<br />
Wassalamualaikum Wr.Wbkiki yuliandarahttp://www.blogger.com/profile/02936779670621242978noreply@blogger.com0