tag:blogger.com,1999:blog-43363849018732208032024-02-18T23:15:22.671-08:00nhaa_blog ^_^Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.comBlogger110125tag:blogger.com,1999:blog-4336384901873220803.post-88140782601381704132014-02-20T23:08:00.000-08:002014-02-20T23:08:08.339-08:00Model Pembelajaran Two Stay Two Stray<div dir="ltr" style="text-align: left;" trbidi="on">
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Pembelajaran Kooperatif Metode Two Stay Two Stray (Dua Tinggal Dua Tamu)</h3>
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Pembelajaran Kooperatif Metode Two Stay Two Stray (Dua Tinggal Dua Tamu)<br /><br />Salah satu metode pembelajaran kooperatif adalah metode Two Stay Two Stray (Dua Tinggal Dua Tamu). Menurut Lie (2008:61), metode pembelajaran ini dikembangkan oleh Spencer Kagan (1992) dan biasa digunakan bersama dengan metode Kepala Bernomor (Numbered Heads). Metode pembelajaran Two Stay Two Stray (Dua Tinggal Dua Tamu) memberi kesempatan kepada kelompok untuk membagi hasil dan informasi dengan kelompok lain. Hal ini dilakukan karena selama ini masih banyak kegiatan belajar mengajar yang diwarnai kegiatan individual saja<br />Metode pembelajaran ini juga bertujuan agar siswa berbagi pengetahuan dan pengalaman dengan kelompok lain (Herdian, 2009). Tahap-tahap pelaksanaannya adalah kerja kelompok, dua siswa bertamu ke kelompok lain dan dua siswa lainnya tetap di kelompoknya untuk menerima tamu (dua orang dari kelompok lain), kerja kelompok, kembali ke kelompok asal, kerja kelompok, kemudian laporan kelompok-kelompok.<br />Untuk lebih jelasnya langkah-langkah penerapan metode pembelajaran Two Stay Two Stray (Dua Tinggal Dua Tamu) diuraikan oleh Anita Lie (2008) sebagai berikut.<br /><br />Guru menyampaikan indikator dan tujuan pembelajaran<br />Guru menggali pengetahuan siswa tentang materi yang akan dipelajari melalui tanya jawab<br />Guru mempresentasikan tata cara pembelajaran kooperatif Two Stay Two Stray (Dua Tinggal Dua Tamu)<br />Guru memberikan pengarahan tentang hal-hal penting yang harus diperhatikan dalam pembelajaran kooperatif seperti: semua anggota kelompok bertanggung jawab atas keberhasilan belajar anggota kelompoknya, menghargai pendapat teman, saling membantu selama proses pembelajaran, membagi tugas individu sehingga semua anggota mempunyai tanggung jawab yang sama dalam mempelajari materi<br />Siswa dibagi dalam kelompok, masing-masing kelompok beranggotakan 4 orang siswa<br />Guru memberikan beberapa tugas dan pertanyaan yang harus diselesaikan siswa secara berkelompok<br />Siswa bekerja sama dalam kelompok tersebut, yang disebut dengan kelompok awal. Dalam kelompok awal ini siswa berdiskusi tentang semua permasalahan yang diberikan oleh guru<br />Setelah selesai, dua siswa dari masing-masing kelompok meninggalkan kelompoknya dan bertamu ke kelompok lain. Dalam kelompok ini, siswa berbagi informasi tentang berbagai permasalahan yang telah dipecahkan dalam kelompok awal. Kelompok ini disebut dengan kelompok bertamu dan menerima tamu.<br />Dua siswa yang tinggal dalam kelompok awal bertugas membagikan hasil kerja dan informasi kepada 2 siswa yang bertamu ke kelompok tersebut<br />Setelah batas waktu bertamu dan menerima tamu habis, tamu mohon diri untuk kembali ke kelompok awal dan melaporkan hasil tukar informasi dari kelompok lain<br />Siswa yang bertamu ke kelompok lain dan siswa yang bertugas menerima tamu dari kelompok lain saling mencocokkan dan membahas hasil-hasil kerja siswa<br /><br />Pembelajaran kooperatif model Two Stay Two Stray (Dua Tinggal Dua Tamu) ini terdiri dari beberapa tahapan sebagai berikut.<br /><br />Tahap Persiapan<br /><br />Pada tahap persiapan ini, hal yang dilakukan guru adalah membuat silabus dan sistem penilaian, desain pembelajaran, menyiapkan tugas siswa dan membagi siswa dalam beberapa kelompok yang masing-masing kelompok terdiri atas 4 orang siswa. Setiap anggota kelompok harus heterogen dalam hal jenis kelamin dan prestasi akademik siswa.<br /><br />Presentasi Guru<br /><br />Pada tahap ini, guru menyampaikan indikator pembelajaran, memberikan pengetahuan awal tentang materi yang akan dipelajari dengan melakukan tanya jawab dan sedikit ceramah, mengenalkan dan menjelaskan tentang model pembelajaran kooperatif Two Stay Two Stray (Dua Tinggal Dua Tamu) sesuai dengan rencana pembelajaran yang telah dibuat.<br /><br />Kegiatan Kelompok<br /><br />Dalam tahap ini, kegiatan pembelajaran menggunakan lembar kegiatan yang berisi tugas-tugas yang harus dipelajari oleh tiap-tiap siswa dalam satu kelompok. Setelah menerima lembar kegiatan yang berisi permasalahan-permasalahan yang berkaitan dengan konsep materi dan klasifikasinya, siswa mempelajarinya dalam kelompok kecil yaitu mendiskusikan masalah tersebut secara bersama-sama anggota kelompoknya. Masing-masing kelompok menyelesaikan atau memecahkan masalah yang diberikan dengan cara siswa sendiri. Kemudian 2 orang siswa dari masing-masing kelompok bertamu meninggalkan kelompoknya ke kelompok yang lain secara terpisah, sementara dua siswa yang lain tinggal dalam kelompok dan bertugas membagikan hasil kerja dan informasi siswa ke tamu siswa. Setelah memperoleh informasi dari 2 anggota kelompok yang tinggal, tamu mohon diri dan kembali ke kelompok awal dan melaporkan informasi dari kelompok lain kemudian mencocokkan dan membahas hasil-hasil kerja siswa.<br /><br />Formalisasi<br /><br />Setelah belajar dalam kelompok dan menyelesaikan permasalahan yang diberikan, salah satu kelompok mempresentasikan hasil diskusi kelompoknya untuk dikomunikasikan atau didiskusikan dengan kelompok lainnya. Kemudian guru membahas dan mengarahkan siswa ke bentuk formal. Selanjutnya guru mengadakan tes tulis untuk mengetahui keberhasilan siswa selama proses pembelajaran.<br />Sebagaimana metode pembelajaran yang lain, metode Two Stay Two Stray (Dua Tinggal Dua Tamu) ini juga memiliki kelebihan dan kekurangan. Susanti (2009) menyebutkan ada beberapa kelebihan dan kekurangan dari metode Two Stay Two Stray (Dua Tinggal Dua Tamu).<br />Kelebihan tersebut antara lain sebagai berikut.<br /><br />Dapat diterapkan pada semua kelas/tingkatan<br />Kecenderungan belajar siswa menjadi lebih bermakna<br />Lebih berorientasi pada keaktifan<br />Membantu meningkatkan minat dan prestasi belajar<br /><br />Sedangkan kekurangan dari metode Two Stay Two Stray (Dua Tinggal Dua Tamu) ini ditulis sebagai berikut.<br /><br />Membutuhkan waktu yang lama<br />Siswa cenderung tidak mau belajar dalam kelompok<br />Bagi guru membutuhkan banyak persiapan (materi, dana, dan tenaga)<br />Guru cenderung kesulitan dalam pengelolaan kelas<br /><br />Untuk mengatasi kekurangan-kekurangan tersebut, guru terlebih dahulu mempersiapkan dan membentuk kelompok-kelompok belajar yang heterogen ditinjau dari segi jenis kelamin dan kemampuan akademis maka dalam satu kelompok terdiri dari 1 orang berkemampuan akademis tinggi, dua orang yang berkemampuan akademis sedang, dan satu siswa berkemampuan kurang (Lie,2008). Pembentukan kelompok heterogen memberi kesempatan untuk saling mengajar dan saling mendukung sehingga memudahkan pengelolaan kelas karena dengan adanya satu orang berkemampuan akademis tinggi, diharapkan bisa membantu anggota kelompok yang lain.</div>
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Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-30972366655612660712014-02-10T19:48:00.003-08:002014-02-19T17:55:01.286-08:00Skripsi<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: Georgia, Times New Roman, serif;">Skripsi disusun
menjadi 3 (tiga) bagian yaitu bagian
awal, bagian inti, dan bagian<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Bagian awal memuat
: halaman judul, halaman persetujuan, dosen<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">pembimbing, halaman
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<span style="font-family: Georgia, Times New Roman, serif;">halaman kata
pengantar, halaman daftar isi, abstrak, halaman daftar tabel,dan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Halaman judul
memuat : judul skripsi, jenis laporan, maksudlaporan,<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">lambangInstitusi
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<span style="font-family: Georgia, Times New Roman, serif;">nama jurusan, nama
progrsm studi, nama peruruan tinggi dan tahun pengajuan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Judul hendaknya
dibuat singkat dan jelas, menggambarkan konsep dari<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">penelitian dan
menggambarkan adanya hubungan antar variabel. Diketik<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">dengan menggunakan
huruf kapital ( besar) , tidak boleh disingkat dan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">format ketikan
dalam bentuk piramida terbalik ( V )<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Jenis laporan
adalah skripsi.<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">c.Maksud Laporan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Maksud laporan
skripsi dicantumkan tulisan : Diajukan Guna Memenuhi<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Persyaratan Untuk
Memperoleh Gelar Sarjana PadaIsntitusi Perguruan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Tinggi<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">d. LambangInstitusi Perguruan Tinggi<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">e.Nama Penulisdan
Nomor Mahasiswa<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">Nama penulis harus
ditulis lengkap, tidak boleh disingkat, dibawah<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">dicantumkan nomor
induk mahasiswa penulis<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">f.Nama Jurusan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;">g. Nama Program Studi<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
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<span style="font-family: Georgia, Times New Roman, serif;">h.Nama perguruan
tinggi ditulis sebagai berikut :<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 575px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">SEKOLAH TINGGI ILMU
KESEHATANBINA MEDIKA<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 159px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">JAKARTA<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 237px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">i.TahunPengajuan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 671px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Tahunpengajuan
adalah tahun pada saat skripsi dipertahankan didepan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 363px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dewan penguji dan
dinyatakan lulus.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 455px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">2.Halaman Persetujuan
Dosen Pembimbing<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Halaman ini memuat
: judul penelitian dan tanda tangan dosen pembimbing<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 292px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">skripsi, tanggal persetujuan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 404px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">3.Halaman Pengesahan
Ujian Skripsi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Halaman ini memuat
judul penelitian, tanda tangan para penguji dan tanggal<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 160px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pengesahan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 495px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">4.Halaman Motto dan
Persembahan (kalau ada)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Motto merupakan
semboyan berupa kalimat pendek yang menampilkan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 704px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pandangan hidup
penulis dan persembahan berisi kepada siapa skripsi itu<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 199px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dipersembahkan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 317px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">5.Halaman Kata
Pengantar<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Kata pengantar
merupakan uraian refleksi peneliti terhadap keseluruhan proses<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian yang
dilalui, manfaat skripsi, dan apresiasi (ucapan terima kasih)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 687px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">kepada pihak-pehak
yang mempunyai kontribusi dalam
penyelesaian skripsi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 268px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">6.Halaman Daftar Isi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Daftar isi
merupakan daftar yang menunjukkan isi bagian-bagian dalam<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 567px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">skripsi maupun
sub-sub bagiannya beserta nomor halamannya<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 167px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">7.Abstrak<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Abstrak merupakan
ringkasan skripsi yang ditulis dalam bahasa Indonesia dan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">bahasa Inggrisserta
berisi informasi tentang tujuan penelitian, cara penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dan hasil
penelitian. Abstrak ditulis dalam 200-250 kata.Agar penulisan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">abstrak mencakup
seluruh informasi tersebut, maka digunakan format struktur<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 381px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dengan sub-sub judul
sebagai berikut :<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 216px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">a.Latar belakang<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 159px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">b.Metode<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 145px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">c.Hasil<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 195px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">d.Kesimpulan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
</div>
<div style="text-align: justify;">
<span style="font-family: Georgia, Times New Roman, serif;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></div>
<div class="Section3">
<div>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Jumlah kata kunci
dibatasi 5-10 kata atau frase. Kata kunci adalah kata yang<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">nantinya akan
dipergunakan oleh peneliti lain untuk menelusuri referensi (dan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">menemukan hasil
penelitian ). Kata kunci dapat terdiri dari topik penelitian,<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 440px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">metode yang
digunakan dan setting penelitian.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 289px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">8.Halaman Daftar
Tabel<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 705px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Daftar ini tidak
harus selalu ada, tergantung dari banyaknya grafik atau tabel.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Daftar tabel dibuat secara berurutan sesuai dengan judul
table untuk seluruh<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 384px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">skripsi dan
disertai nomor halamannya.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 253px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">9.Halaman Gambar<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Daftar gambar
berisi grafik, gambar, foto yang terdapat dalam skripsi dibuat<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 411px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">sesuai dengan
urutan dan disertai halaman.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 263px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.BAGIAN INTI<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 505px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Bagian inti skripsi
dibedakan menjadi 2 ( dua ) yaitu :<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 503px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">1.Bagian Inti
Skripsi Hasil Penelitian Kualitatif<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 644px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Penelitian
kualitatif merupakan usaha untuk mengungkap gejala secara<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">menyeluruh dan
sesuai dengan konteks, melalui pengumpulan data dari latar<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">alami dengan
memanfaatkan diri peneliti sebagai instrument kunci.Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">kualitatif bersifat
deskriptif, dan cenderung menggunakan analisis dengan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pendekatan
induskripsif, dengan menonjolkan proses dan makna dari sudut<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 696px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pandang subyek.
Laporan harus merupakan hasil kupasan yang mendalam,<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 388px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">serta menunjukkan
ciri-ciri alamiahnya.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 643px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Penelitian
kualitatif harus memiliki fokus yang jelas.Fokus dapat<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 609px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">berupa pembatasan
masalah, obyek evaluasi atau pilihan kebijakan.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 641px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Penelitian
kualitatif menekankan analisisnya pada proses penyimpulan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">deduktif dan
induktif serta pada analisis terhaap dinamika hubungan antar<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">fenomena yang
diamati, dengan menggunakan logika
ilmiah. Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">kualitatif dapat
menggunakan data dukungan data kuantitatif, tetapi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penekanannya tidak
pada pengujian hipotesis melainkan pada usaha menjawab<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 704px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pertanyaan
penelitian melalui cara-cara berpikir formal dan argumentatif.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Banyak penelitian
kualitatif yang merupakan penelitian sampel kecil. Yang<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
</div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0"><tbody>
<tr><td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dihasilkan dari
penelitian kualitatif ini bukan generalisasi melainkan<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="Section4">
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 623px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pendalaman secara
mendalam terhadap suatu masalah atau fenomena<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 643px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Format penulisan
skripsi bagian inti untuk penelitian ini adalah sebagai<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 140px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">berikut :<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 285px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB I. PENDAHULUAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 293px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Latar Belakang
Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 247px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Rumusan Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 272px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Pertanyaan
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 239px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">D.Tujuan Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 249px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">E.Manfaat
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 233px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">F.Batasan Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 252px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">G.Keaslian
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 328px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB II. TINJAUAN
PUSTAKA<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 227px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Landasan Teori<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 228px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.KerangkaTeori<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 241px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Kerangka Konsep<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 348px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB III. METODE PENELITIAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 223px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Jenis Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 351px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Populasi dan
Sampel Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 329px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Lokasi dan Waktu
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 252px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">D.Variabel
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 265px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">E.Definisi
Operasional<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 316px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">F.Teknik
Pengumpulan Data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 264px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">G.Instrumen
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 300px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">H.Teknik Pengolahan
Data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 277px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">I.Metode Analisis
Data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 287px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">J.Keterbatasan
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 511px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB IV. HASILPENELITIAN
DAN PEMBAHASAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 387px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Gambaran Umum
Lokasi Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 225px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Hasil Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 197px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Pembahasan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 383px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB V. KESIMPULAN
DAN SARAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
</div>
<div style="text-align: justify;">
<span style="font-family: Georgia, Times New Roman, serif;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></div>
<div class="Section5">
<div>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 509px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">2.Bagian Inti
Skripsi Hasil Penelitian Kuantitatif<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 641px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Hal-hal yang
disajikan dalam laporan penelitian kuantitatif pada<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">umumnya bersifat
kompleks, mulai dari isi kajian terhadap berbagai teori yang<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">bersifat
substantive dan mendasar sampai pada hal- hal yang bersifat<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">operasional teknis.
Karena kompleksnya materi yang disajikan, maka laporan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian
kuantitatif perlu diatur sedemikian rupa sehingga pembaca laporan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dapat dengan mudah
menemukan setiap bagian yang dicarinya dan dapat<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 293px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">memahaminya secara
tepat.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 636px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Laporan hasil
penelitian yang ditulis dalam bentuk skripsi terutama<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">ditujukan untuk kepentingan masyarakat akademik. Laporan untuk<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 704px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">masyarakatakademis
cenderung bersifat teknis, berisi apa yang diteliti secara<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">lengkap, mengapa
hal itu diteliti, cara melakukan penelitian, hasil-hasil yang<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">diperoleh dan
kesimpulan penelitian. Isinya disajikan secara lugas dan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">objeskripsif.
Format laporan cenderung baku, mengikuti ketentuan perguruan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 469px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">tinggi atau suatu
kelompok masyarakat akademik.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 645px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Penelitian
kuantitatif menekankan analisisnya pada data-data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">numerical yang
diolah dengan metode statistika. Pada dasarnya penelitian ini<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dilakukan pada
penelitian inferensial (dalam rangka pengujian hipotesis) dan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">menyandarkan
kesimpulan hasilnya pada suatu probabilitas kesalahan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penolakan hipotesis
nihil.Dari penelitian kuantitatif ini akan diperoleh<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">signifikansi
perbedaan kelompok atau signifikansi hubungan antar variabel<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">yang diteliti. Pada
umumnya, penelitian kuantitatif merupakan penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 180px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">sampel besar.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 640px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Isi skripsi untuk
penelitian kuantitatif dapat disajikan dalam bentuk<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 264px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">format sebagai
berikut :<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 285px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB I. PENDAHULUAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 308px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Latar Belakang
Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 259px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Rumusan Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 287px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Pertanyaan
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 255px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">D.Tujuan Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 264px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">E.Manfaat
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 248px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">F.Batasan Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 268px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">G.Keaslian
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
</div>
<div style="text-align: justify;">
<span style="font-family: Georgia, Times New Roman, serif;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></div>
<div class="Section6">
<div>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 328px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB II. TINJAUAN
PUSTAKA<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 241px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Landasan Teori<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 243px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Kerangka Teori<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 256px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Kerangka Konsep<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 192px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">D.Hipotesis<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 343px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB III. METODE
PENELITIAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 237px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Jenis Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 365px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Populasi dan
Sampel Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 344px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Lokasi dan Waktu
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 267px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">D.Variabel
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 280px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">E.Definisi
Operasional<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 332px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">F.Teknik
Pengumpulan Data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 279px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">G.Instrumen
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 315px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">H.Teknik Pengolahan
Data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 292px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">I.Metode Analisis
Data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 303px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">J.Keterbatasan
Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 511px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB IV. HASIL
PENELITIAN DAN PEMBAHASAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 319px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Gambaran Umum
Lokasi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 240px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Hasil Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 212px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Pembahasan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 383px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB V. KESIMPULAN
DAN SARAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 209px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Kesimpulan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 157px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Saran<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 263px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB PENDAHULUAN<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 309px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Latar Belakang
Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 644px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Latar belakang
memuat: gambaran temapermasalahan di lokasi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitianyang akan
dibahas dan berkaitan dengan penelitian yang akan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dijalankan,
diuraikan dari masalah yang luas ke arah masalah yang khusus.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 629px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Oleh karena itu
diperlukan data studi awal di lokasi tempat penelitian.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
</div>
<div style="text-align: justify;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="Section7">
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 387px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Ada 4 kriteria
latar belakang yang baik:<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 375px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">1) Adanya “seriousness of problem”,<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 641px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">2) Adanya
“sense of urgency”(masalah yangharus segera ditangani)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 633px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">3) Adanya“political will” (kebijaksanaan dari
organisasi atau politis<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 683px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">4) Adanya “manage–ability” ( direkomendasikan oleh fihak manajemen ).<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Latar belakang ini juga harus mampu menjawab pertanyaan “mengapa<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 264px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">memilih topik
tersebut “<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 273px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">B.Perumusan Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Perumusan masalah
dirumuskan dalam bentuk kalimat tanya yang tegas dan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">jelas, serta
menggambarkan hubunganarah hubunganantar dua variable atau<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 549px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">lebih. Misalnya
adakah, apakah, bagaimanakah, dan lainnya<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 244px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">C.Batasan Masalah<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Batasan masalah
adalah pembatasanruang lingkupyang dilakukan dalam<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian dimana
pembatasan tersebut meliputi :tema / topik, area atau<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 704px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">wilayah yang
diteliti, sumber informasi, lokasi penelitian serta waktu<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 147px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 251px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">D.Tujuan Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 296px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Tujuan penelitian
meliputi :<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 208px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">a.Tujuan umum<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 673px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Meliputi tujuan
yang akan dicapai secara menyeluruh yang dapat<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 335px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">menjawab tema /
judul penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 215px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">b.Tujuan khusus<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 673px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Meliputi jabaran
atau rincian dari tujuan umum secara operasional sesuai<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 671px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dengan perumusan
dan pembatasan masalah. Tujuan khusus akan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 675px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">menggarmbarkan
hasil dan pembahasan yang akan diperoleh dari<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 181px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian ini.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 261px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">E.Manfaat Penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 640px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Manfaat penelitian
meliputi: 1) manfaat bagi pengguna (user), 2)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 705px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">pengembangan
keilmuan dan 3) bagi peneliti, sehingga scara khusus hasil<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 707px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian
memberikan masukan bagi si peneliti, masyarakat, instansi terkait<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dan pengembangan
ilmu pengetahuan dan teknologi serta diharapkan dapat<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 401px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dijadikan
pertimbangan sebuah kebijakan<o:p></o:p></span></div>
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</tbody></table>
</div>
</div>
<div style="text-align: justify;">
<span style="font-family: Georgia, Times New Roman, serif;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></div>
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<div>
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<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">F.Keaslian Penelitian<o:p></o:p></span></div>
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</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 640px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Keaslian penelitian
mencerminkan kemampuan mahasiswa untuk<o:p></o:p></span></div>
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</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">menelusuri dan
mengidentifikasi penelitian terdahulu yang relevan dengan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">topik penelitian
yang dilakukannya.Setiap penelitian dilakukan dalam konteks<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">lingkungan yang
berbeda dengan penelitian-penelitian sebelumnya, sekalipun<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian tersebut
merupakan replikasi penelitian sebelumnya.Pernyataan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">tentang keaslian
penelitian meliputi identifikasi penelitian sebelumnya yang<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 685px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">sangat relevan dan
perbedaannya dengan penelitian yang akan dilakukannya.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 645px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Perbedaan dengan
penelitian terdahulu dapat meliputi : kerangka teori,<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 704px;" vspace="0">
<tbody>
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<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penerapan teori
dalam situasi spesifik atau populasi khusus atau generalisasi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 700px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">teori pada populasi
yamg lebih luas, kerangka konsep, rancangan penelitian,<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 571px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">instrument
penelitian, dan teknik analisis atau pemodelan data<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 311px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">BAB TINJAUAN PUSTAKA<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 665px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Tinjauan pustaka
merupakan penelusuran kepustakaan untuk<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 731px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">mengidentifikasi
makalah dan buku yang bermanfaat dan ada hubungannya<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 731px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">dengan penelitian yang dilakukan serta merujuk
pada semua hasil penelitian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 731px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">terdahulu pada
bidang tersebut. Tinjauan pustaka disusun berdasarkan tujuan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 732px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">penelitian,
pertanyaan penelitian dan masalah yang akan dipecahkan.Sumber<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 731px;" vspace="0">
<tbody>
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<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">yang dipakai dalam
tinjauan pustaka harus disebutkan dengan mencantumkan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 309px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">nama penulis dan
tahun terbit<o:p></o:p></span></div>
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</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 236px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">A.Landasan Teori<o:p></o:p></span></div>
</td>
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</tbody></table>
</div>
<div>
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<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">Landasan teori
menguraikankerangkateori yang merujuk pada referensi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">berbagai ahli
tertentu maupun berbagai teori-teori yang adayangnantinya<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 705px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">akanmendasarihasil
danpembahasan secara detail, dapat berupa definisi-<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">definisi atau model
matematis yang langsung berkaitan dengan tema atau<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 705px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">masalah yang
diteliti.Teori-teori yang dirujuk harus mengacu pada variabel-<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 701px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">variabel yang
diteliti. Dimulai dari penjelasan tema, variabel independen dan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 705px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">variabel
dependennya atau faktor-faktor yang diteliti serta dijelaskan teori-<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 705px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">teori tersebut
untuk mendukung hipotesis yangakan diajukan.Landasan teori<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 704px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">disusun dengan
format segitiga terbalik danhendaknyaberasal dari referensi<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div>
<table cellpadding="0" cellspacing="0" hspace="0" style="height: 20px; text-align: justify; width: 703px;" vspace="0">
<tbody>
<tr>
<td height="20" style="padding: 0in; text-align: left;" valign="top"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Georgia, Times New Roman, serif;">terkini dan
terbaru, berasal dari sumber buku-buku terbaru, teks book, jurnal<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-34685391950204667112013-12-15T20:04:00.000-08:002013-12-14T17:36:27.863-08:00BINTANG HATIKU<div dir="ltr" style="text-align: left;" trbidi="on">
dengarlah bintang hatiku..<br />
aku akan menjagamu..<br />
dalam hidup dan matiku..<br />
hanya kau lah yang ku tuju..<br />
dan teringat janji ku padamu..<br />
suatu hari pasti akan kutepati..<br />
aku akan menjagamu..<br />
semampu dan sebisa ku..<br />
walau ku tahu raga mu tak utuh..<br />
ku terima kekurangan mu..<br />
dan ku tak akan mengeluh..<br />
karena bagiku engkau lah NYAWAKU..</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-74019502918088748702013-11-09T04:06:00.000-08:002013-11-08T19:10:37.807-08:00Merger<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389835"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 16pt; line-height: 150%;">KATA
PENGANTAR</span></a><span style="color: black; font-family: "Times New Roman","serif"; font-size: 16pt; line-height: 150%;"></span></h1>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setinggi
puji sedalam syukur kehadirat </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Tuhan
Yang Maha Kuasa, </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">karena semata atas berkat dan karunia
Nya lah akhirnya salah satu tugas mata kuliah </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hukum Bisnis tentang </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Marger.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adapun
makalah ini berisi tentang pengertian Merger, </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">dan pengertian </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> serta kebaikan dan
kelemahannya </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">secara khusus dijelaskan oleh kami dalam makalah
ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Layaknya
segala sesuatu yang ada di bumi ini, tidaklah ada yang sempurna. Begitu juga
kiranya dengan Makalah ini, masih banyak memiliki kekurangan. Untuk itu, segala
unjuk saran dan kritik yang membangun sangat kami harapkan. Agar dimasa yang
akan datang kami bisa mempersembahkan yang lebih baik dan lebih berguna untuk
kita semua. Akan tetapi mudah-mudahan makalah ini sedikitnya memberikan manfaat
untuk kita semua. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: right; text-indent: 0.5in;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: right; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Medan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">November 2011</span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: right; text-indent: 0.5in;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: right; text-indent: 0.5in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: center; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Penyusun</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: center; text-indent: 0.5in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: center; text-indent: 0.5in;">
<br /></div>
<h1 align="center" style="font-family: "Courier New",Courier,monospace; line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389837"><span style="color: black; font-family: "Times New Roman","serif"; line-height: 150%;">BAB </span></a><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; line-height: 150%;">I</span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; line-height: 150%;"> </span><span style="color: black; font-family: "Times New Roman","serif"; line-height: 150%;"></span></h1>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389838" style="font-family: "Courier New",Courier,monospace;"><span style="color: black; font-family: "Times New Roman","serif"; line-height: 150%;">PENDAHULUAN</span></a><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; line-height: 150%;"></span></h1>
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<br /></div>
<h2 style="line-height: 150%; margin: 0in 0in 0in 0.25in; text-indent: -0.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389839"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.1<span style="font: 7pt "Times New Roman";"> </span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Latar Belakang</span></a><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span></h2>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dalam beroperasi, perusahaan haruslah memiliki badan
hukum tertentu agar perusahaan tersebut memiliki legalitas untuk menjalankan
kegiatannya. Keberadaan badan hukum perusahaan akan melindungi perusahaan dari
segala tuntutan akibat aktivitas yang dijalankannya. Karena badan hukum
perusahaan memberikan kepastian berusaha, sehingga kekhawatiran atas
pelanggaran hukum akan terhindar, mengingat badan hukum perusahaan memiliki
rambu-rambu yang harus dipatuhi. Dengan memiliki badan hukum, maka perusahaan
akan memenuhi kewajiban dan hak terhadap berbagai pihak yang berkaitan dengan
perusahaan, baik yang ada di dalam maupun di luar perusahaan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Badan usaha</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">
adalah kesatuan yuridis (hukum)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">,</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">teknis, dan
ekonomis yang bertujuan mencari laba atau keuntungan. Badan Usaha seringkali
disamakan dengan </span><a href="http://id.wikipedia.org/wiki/Perusahaan" title="Perusahaan"><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">perusahaan</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">, walaupun pada kenyataannya berbeda. Perbedaan
utamanya, Badan Usaha adalah lembaga sementara perusahaan adalah tempat dimana
Badan Usaha itu mengelola <i>faktor-</i></span><a href="http://id.wikipedia.org/wiki/Faktor_produksi" title="Faktor produksi"><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">faktor produksi</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center; text-indent: 0.5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;">BAB
II</span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;">PEMBAHASAN</span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.1 Pengertian Merger</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger
adalah penggabungan dua perusahaan menjadi satu, dimana perusahaan yang
me-merger mengambil/membeli semua assets dan liabilities perusahaan yang
di-merger dengan begitu perusahaan yang me-merger memiliki paling tidak 50%
saham dan perusahaan yang di-merger berhenti beroperasi dan pemegang sahamnya
menerima sejumlah uang tunai atau saham di perusahaan yang baru (Brealey,
Myers, & Marcus, 1999, p.598). Definisi merger yang lain yaitu sebagai
penyerapan dari suatu perusahaan oleh perusahaan yang lain. Dalam hal ini perusahaan
yang membeli akan melanjutkan nama dan identitasnya. Perusahaan pembeli juga
akan mengambil baik aset maupun kewajiban perusahaan yang dibeli. Setelah
merger, perusahaan yang dibeli akan kehilangan/berhenti beroperasi (Harianto
dan Sudomo, 2001, p.640).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.2 Model-model Merger</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a. Merger Horizontal </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger
Horizontal adalah merger di antara 2 (dua) atau lebih perusahaan yang bergerak
dalam bidang bisnis yang sama
atau serupa.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.
Merger Vertikal </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger
Vertikal adalah merger di antara 2 (dua) atau lebih perusahaan yang bergerak
dalam 1 (satu) aliran produksi terhadap produksi yang sama, yang merger dari
perusahaan hulu dengan hilir. Misalnya, merger antara produsen dengan pihak
supplier.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.
Merger Kon Generik</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Meger Gen Generik adalah merger di
antara 2 (dua) atau lebih perusahaan yang saling berhubungan, tetapi bukan
terhadap prouk yang sama seperti pada merger horizontal dan bukan pula antara
perusahaan hulu dengan hilir seperti dalam merger vertical. Contoh dari merger
kon genertik adalah merger antara bank dengan perusahaan leasing.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.
Merger Konglomerat</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger Konglomerat adalah merger di
antara 2 (dua) atau lebih perusahaan yang satu sama lain tidak ada keretkaitan
usaha sama sekali.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.
Meger tanpa Likuidasi</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger dengan likuidasi adalah
merger di antara 2 (dua) atau lebih perusahaan di mana perusahaan yang lenyap
tidak likuidasi, tetapi hak, kewajiban kontak dan lain-lain beralih secara
langsung (demi hukum) kepada perusahaan yang eksis setelah merger.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">f.
Merger dengan Likuidasi</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger dengan likuidasi adalah
merger di antara 2 (dua) atau lebih peusahaan di mana perusahaan yang lenyap
kemudian di likuidasi, untuk kemudian dilikuidasi, untuk kemudian dibereskan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">g.
Merger Sederhana</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger sederhana ( simple merger)
adalah bentuk pototipe dari merger, yaitu merger di antara 2 (dua) atau lebih
perusahaan yang hak dan kewajibannya dialihkan langsung kepada perusahaan yang
eksis setelah merger. Jadi tanpa dilakukan likuidasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">h.
Merger Praktis </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merge praktis adalah merger dimana 2
(dua) atau lebih perusahaan di mana dalam merger tersebut dalam deal merger
tersebut tidak dilakukan pembayaran tunai terhadap harga saham perusahaan
target tetapi ditukar dengan saham perusahaan premerger.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">i.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger
segitiga</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger
segitiga adalah merger di antara 2 (dua) atau lebih perusahaan di mana
perusahaan merger di leburkan kedalam anak perusahaan dari perusahaan merger.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">j.
Merger segitiga terbalik</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger segitiga adalah merger
diantara 2 (dua) atau lebih perusahaan dimana anak perusahaan permerger dileburkan
ke dalam perusahaan target merger.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">k.
Merger dengan Metode Pembelian </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger dengan metode pembelian
adalah merger diantara 2 (dua) atau lebih perusahaan dengan memakai metode
akuntansi yang didasari kepada pembelian berdasarkan harga pasar dalam menilai
perusahaan target.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">l.
Merger dengan Metode Pooling of Interest</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Merger dengan metode pooling of
interest adalah merger diantara 2 (dua) atau lebih perusahaan dengan memekai
metode akuntansi yang didasarkan kepada nilau buku dalam menilai perusahaan
target. Dalam hal ini <i>balace sheet </i>di
antara kedua perusahaan digabung.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 0.5in; text-indent: -0.5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.3 </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Alasan-alasan Melakukan Merger dan
Akuisisi</span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Ada bberapa alasan
perusahaan melakukan penggabungan baik melalui merger, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><br />
a. Pertumbuhan atau diversifikasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perusahaan yang menginginkan pertumbuhan yang cepat, baik
ukuran, pasar saham, maupun diversifikasi usaha dapat melakukan merger maupun
akuisisi. Perusahaan tidak memiliki resiko adanya produk baru. Selain itu, jika
melakukan ekspansi dengan merger dan akuisisi, maka perusahaan dapat mengurangi
perusahaan pesaing atau mengurangi persaingan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b. Sinergi</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sinergi dapat tercapai ketika merger menghasilkan tingkat
skala ekonomi (economies of scale). Tingkat skala ekonomi terjadi karena
perpaduan biaya overhead meningkatkan pendapatan yang lebih besar daripada
jumlah pendapatan perusahaan ketika tidak merger. Sinergi tampak jelas ketika
perusahaan yang melakukan merger berada dalam bisnis yang sama karena fungsi
dan tenaga kerja yang berlebihan dapat dihilangkan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.
Meningkatkan dana</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Banyak perusahaan tidak dapat memperoleh dana untuk
melakukan ekspansi internal, tetapi dapat memperoleh dana untuk melakukan
ekspansi eksternal. Perusahaan tersebut menggabungkan diri dengan perusahaan
yang memiliki likuiditas tinggi sehingga menyebabkan peningkatan daya pinjam
perusahaan dan penurunan kewajiban keuangan. Hal ini memungkinkan meningkatnya
dana dengan biaya rendah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">d.
Menambah ketrampilan manajemen atau teknologi</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Beberapa perusahaan tidak dapat berkembang dengan baik
karena tidak adanya efisiensi pada manajemennya atau kurangnya teknologi.
Perusahaan yang tidak dapat mengefisiensikan manajemennya dan tidak dapat
membayar untuk mengembangkan teknologinya, dapat menggabungkan diri dengan
perusahaan yang memiliki manajemen atau teknologi yang ahli.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">e.
Pertimbangan pajak</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Perusahaan dapat membawa kerugian pajak sampai lebih 20
tahun ke depan atau sampai kerugian pajak dapat tertutupi. Perusahaan yang
memiliki kerugian pajak dapat melakukan akuisisi dengan perusahaan yang
menghasilkan laba untuk memanfaatkan kerugian pajak. Pada kasus ini perusahaan
yang mengakuisisi akan menaikkan kombinasi pendapatan setelah pajak dengan
mengurangkan pendapatan sebelum pajak dari perusahaan yang diakuisisi.
Bagaimanapun merger tidak hanya dikarenakan keuntungan dari pajak, tetapi
berdasarkan dari tujuan memaksimisasi kesejahteraan pemilik.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">f.
Meningkatkan likuiditas pemilik</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Merger antar perusahaan memungkinkan perusahaan memiliki
likuiditas yang lebih besar. Jika perusahaan lebih besar, maka pasar saham akan
lebih luas dan saham lebih mudah diperoleh sehingga lebih likuid dibandingkan
dengan perusahaan yang lebih kecil.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">g.
Melindungi diri dari pengambilalihan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hal ini terjadi ketika sebuah perusahaan menjadi incaran
pengambilalihan yang tidak bersahabat. Target firm mengakuisisi perusahaan
lain, dan membiayai pengambilalihannya dengan hutang, karena beban hutang ini,
kewajiban perusahaan menjadi terlalu tinggi untuk ditanggung oleh bidding firm
yang berminat (Gitman, 2003, p.714-716).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.4 Kelebihan dan Kekuangan Merger</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.
Kelebihan Merger</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Pengambilalihan melalui merger lebih
sederhan dan lebih murah dibandingkan pengambilalihan yang lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.
Kekurangan Merger</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span><span class="fullpost"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dibandingkan
akuisisi merger memiliki beberapa kekurangan, yaitu harus ada persetujuan dari
para pemegang saham masing-masing perusahaan,sedangkan untuk mendapatkan
persetujuan tersebut diperlukan waktu yang lama. (Harianto dan Sudomo, 2001,
p.642)</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0Medan, Medan City, North Sumatra, Indonesia3.585242 98.6755978999999573.0781575 98.030150899999953 4.0923265 99.321044899999961tag:blogger.com,1999:blog-4336384901873220803.post-73404197311407206822013-09-25T20:08:00.003-07:002013-09-25T20:08:42.073-07:00Mawar<div dir="ltr" style="text-align: left;" trbidi="on">
<span class="Apple-style-span" style="color: #111111; font-family: Arial, Helvetica, sans-serif; font-size: 14px; line-height: 22px;"> Berikut makna yang tersimpan di balik setiap warna:<br /><br />1.Mawar Merah<br />Mawar merah memang paling populer di antara mawar-mawar lainnya. Hampir setiap kali si dia datang membawa mawar merah untuk yang terkasih. Mawar merah memiliki makna cinta, kecantikan, keberanian, penghormatan, keromantisan, dan ucapan selamat. Maka, mawar merah ini sangat cocok untuk menyatakan perasaan cinta seseorang. Nah, tunggu apa lagi? Sebaiknya jangan ragu apabila dia datang membawa mawar merah di hari Valentine, hal itu pertanda si dia ingin mengatakan "aku mencintaimu".<br /><br />2.Mawar Putih<br />Mawar yang putih terlihat bersinar dan sangat cantik. Mawar putih banyak digunakan para pria untuk memuja wanita. Simbol dari jenis mawar putih ini adalah cinta sejati, kemurnian, kesungguhan, kelembutan, kesucian dan kerendahan hati. Apabila pada hari Valentine mendapat kejutkan mawar putih, berbahagialah karena artinya si dia ingin menunjukkan ketulusan cintanya.<br /><br />3.Mawar Merah Muda/ Pink<br />Sebagai mawar favorit pilihan ke tiga, mawar merah muda ini memiliki warna yang menggemaskan, sangat menggoda dan membuat siapa pun yang menerimanya tersipu malu. Mawar pink melambangkan penghargaan, kebahagiaan, kekaguman, kelembutan, kasih sayang dan ucapan terima kasih sebagai seorang sahabat yang dekat.<br /><br />Nah, bila mendapat kiriman mawar pink dari si dia, artinya si dia memiliki perasaan yang masih sebatas kagum, belum menjadi perasaan cinta mendalam. Namun jangan kecewa, ini bisa saja menjadi tanda bahwa memang si dia menyukai dan mulai mengagumi atur strategi cintanya.<br /><br />4. Mawar Kuning<br />Mawar kuning disebut juga mawar persahabatan. Warna kuning yang tersimpan di balik keceriaannya menyimbolkan persahabatan yang sejati, kekaguman atas persahabatan, ucapan selamat datang, suatu awal yang baru dari sesuatu, kenangan indah yang tak terlupakan. Semangat persahabatan sejati tersimpan di dalam indahnya mawar kuning.<br /><br />5.Mawar Oranye<br />Mawar ini mungkin jarang dijumpai, dan tak begitu populer. Namun pesan yang tersimpan di dalamnya begitu dalam, seolah seperti si dia ingin mengatakan "Aku ingin kamu jadi bagian di dalam hidupku." Warna oranye atau jingga menyimbolkan gelora cinta yang menggebu-gebu, kekaguman yang luar biasa, dan rasa haus akan cinta.<br /><br />6. Warna Peach<br />Mawar peach ini juga termasuk langka dan jarang ditemui. Namun si peach ini melambangkan kedekatan. Makna yang tersimpan di dalamnya merupakan pernyataan cinta sekaligus lamaran. Biasanya mawar jingga ini diserahkan berdampingan dengan cincin yang ingin disematkan di jari sambil bertanya, “Would You marry Me?”<br /><br />7.Mawar Kombinasi, rangkaian Mawar Putih dan Merah<br />Jika si dia memberikan rangkaian mawar putih dan merah, ini tanda cinta yang luar biasa. Si dia ingin Anda menjadi pendampingnya, orang yang selalu berada di sisinya. Kenyamanan, rasa bahagia dan kecocokan selalu ia rasakan ketika berdua. </span><br />
<span class="Apple-style-span" style="color: #111111; font-family: Arial, Helvetica, sans-serif; font-size: 14px; line-height: 22px;"><br /></span>
<span class="Apple-style-span" style="color: #111111; font-family: Arial, Helvetica, sans-serif; font-size: 14px; line-height: 22px;">I LOVE WHITE ROSES..</span></div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-39491884574213174872013-06-04T04:10:00.001-07:002013-06-04T04:10:32.916-07:00Pelayanan Dasar, Pelayanan Pra-Konseling, dan Kegiatan belajar yang Menyenangkan<div dir="ltr" style="text-align: left;" trbidi="on">
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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: 150%;">BAB I</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">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: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar Belakang</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold;">Pendidikan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
adalah usaha sadar dan terencana untuk mewujudkan suasana </span><a href="http://id.wikipedia.org/wiki/Belajar" title="Belajar"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; text-decoration: none; text-underline: none;">belajar</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
dan proses </span><a href="http://id.wikipedia.org/wiki/Pembelajaran" title="Pembelajaran"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; text-decoration: none; text-underline: none;">pembelajaran</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> agar </span><a href="http://id.wikipedia.org/wiki/Peserta_didik" title="Peserta didik"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; text-decoration: none; text-underline: none;">peserta didik</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
secara aktif mengembangkan potensi dirinya untuk memiliki kekuatan spiritual
keagamaan, pengendalian diri, kepribadian, kecerdasan, akhlak mulia, serta
keterampilan yang diperlukan dirinya dan </span><a href="http://id.wikipedia.org/wiki/Masyarakat" title="Masyarakat"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; text-decoration: none; text-underline: none;">masyarakat</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">.
</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jelas
sekali pentingnya membangun “suasana” dalam setiap proses pembelajaran. Suasana
yang menyenangkan dan bermakna agar anak tertarik untuk mempelajari suatu hal
harus dibangun dengan menyadari bahwa setiap anak adalah unik atau sebagai
individu yang berbeda antara manusia yang satu dengan yang lainnya. Atas dasar
itulah kita sebagai tenaga pendidik harus mampu melayani setiap individu yang
berbeda-beda. Bukannya hanya mengajar dengan penuh kreativitas tetapi juga
dapat memunculkan kreativitas dari peserta didik. Untuk dapat memunculkan
kreativitas yang harus disentuh bukan saja nalar atau logika tetapi juga hati
dan emosi.</span></div>
<div class="Default" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Oleh karena itu, penulis menulis
makalah yang berjudul “Pelayanan Dasar, Pelayanan Pra-Konseling, dan Kegiatan
Belajar yang Menyenangkan“. Semoga makalah ini berguna bagi para pembaca dan terutama
bagi penulis.</span></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; 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="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Permasalahan</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Dilihat dari latar belakang penulisan makalah ini,
penulis ingin menjelaskan tentang Pelayanan Dasar, Pelayanan Pra-Konseling, dan
Kegiatan Belajar yang Menyenangkan. Hal inilah yang jadi permasalahan dalam
makalah ini, yang mudah-mudahan dapat menjawab semua pertanyaan kita tentang
bagaimana seharusnya kita dalam implementasinya ketikan kita menjadi seorang
guru nantinya dalam menghadapi siswa yang berlatar belakang berbeda-beda.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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 lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Tujuan
penulisan</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span>Adapun tujuan penulisan makalah ini
adalah :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Untuk memenuhi tugas mata kuliah Profesi Pendidikan.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Mampu
menjelaskan tentang Pelayanan Dasar.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Mampu
menjelaskan tentang Pelayanan Pra-Konseling.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Mampu menjelaskan tentang Kegiatan Belajar yang
Menyenangkan.</span></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; 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 lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Manfaat
Penulisan</span></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;"><span style="mso-tab-count: 1;"> </span></span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Adapun manfaat penulisan makalah ini adalah :</span></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; 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="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Sebagai bahan pembelajaran bagi mata kuliah Profesi
Pendidikan.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Sebagai bahan untuk menambah wawasan mengenaiProfesi
Pendidikan khususnya Pelayanan Dasar, Pelayanan Pra-Konseling, dan kegiatan
belajar yang menyenangkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">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: 14.0pt; line-height: 150%;">PEMABAHASAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Pelayanan
Dasar</span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. Pengertian</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>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pelayanan Dasar adalah salah satu komponen program <span style="mso-bidi-font-weight: bold;">Pelayanan Bimbingan dan Konseling
Komprehensif</span>, yang saat ini dikembangkan di Indonesia. <span style="mso-bidi-font-weight: bold;">Pelayanan dasar</span> diartikan sebagai
proses pemberian bantuan kepada seluruh konseli melalui kegiatan penyiapan
pengalaman terstruktur secara klasikal atau kelompok yang disajikan secara
sistematis dalam rangka mengembangkan perilaku jangka panjang sesuai dengan
tahap dan tugas-tugas perkembangan (yang dituangkan sebagai standar kompetensi
kemandirian) yang diperlukan dalam pengembangan kemampuan memilih dan mengambil
keputusan dalam menjalani kehidupannya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Di Amerika Serikat sendiri, istilah pelayanan dasar ini
lebih populer dengan sebutan <span style="mso-bidi-font-weight: bold;">kurikulum
bimbingan</span> (<span style="mso-bidi-font-style: italic;">guidance curriculum</span>).
Tidak jauh berbeda dengan pelayanan dasar, kurikulum bimbingan ini diharapkan
dapat memfasilitasi peningkatan pengetahuan, sikap, dan keterampilan tertentu
dalam diri siswa yang tepat dan sesuai dengan tahapan perkembangannya (Bowers
& Hatch dalam Fathur Rahman)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penggunaan instrumen asesmen perkembangan dan kegiatan tatap
muka terjadwal di kelas sangat diperlukan untuk mendukung implementasi komponen
ini. Asesmen kebutuhan diperlukan untuk dijadikan landasan pengembangan
pengalaman terstruktur yang disebutkan.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. Tujuan Pelayanan dasar</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
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<a href="http://akhmadsudrajat.wordpress.com/" title="BIMBINGAN KONSELING KOMPREHENSIF"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Pelayanan dasar</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> bertujuan untuk membantu semua konseli agar memperoleh
perkembangan yang normal, memiliki mental yang sehat, dan memperoleh
keterampilan dasar hidupnya, atau dengan kata lain membantu konseli agar mereka
dapat mencapai tugas-tugas perkembangannya. Secara rinci tujuan pelayanan ini
dapat dirumuskan sebagai upaya untuk membantu konseli agar (1) memiliki
kesadaran (pemahaman) tentang diri dan lingkungannya (pendidikan, pekerjaan,
sosial budaya dan agama), (2) mampu mengembangkan keterampilan untuk
mengidentifikasi tanggung jawab atau seperangkat tingkah laku yang layak bagi
penyesuaian diri dengan lingkungannya, (3) mampu menangani atau memenuhi
kebutuhan dan masalahnya, dan (4) mampu mengembangkan dirinya dalam rangka
mencapai tujuan hidupnya.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3. Fokus Pengembangan Pelayanan dasar</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>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk mencapai tujuan tersebut, fokus perilaku yang
dikembangkan menyangkut aspek-aspek pribadi, sosial, belajar dan karir. Semua
ini berkaitan erat dengan upaya membantu konseli dalam mencapai tugas-tugas
perkembangannya (sebagai standar kompetensi kemandirian). Materi pelayanan
dasar dirumuskan dan dikemas atas dasar standar kompetensi kemandirian antara
lain mencakup pengembangan:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">self-esteem</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">motivasi berprestasi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">keterampilan pengambilan keputusan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">keterampilan pemecahan masalah</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">keterampilan hubungan antar pribadi
atau berkomunikasi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">penyadaran keragaman budaya, dan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">perilaku bertanggung jawab. </span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4. Strategi Pelaksanaan Pelayanan dasar</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>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; 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";">Bimbingan
Kelas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">;
Program yang dirancang menuntut konselor untuk melakukan kontak langsung
dengan para peserta didik di kelas. Secara terjadwal, konselor memberikan
pelayanan bimbingan kepada para peserta didik. Kegiatan bimbingan kelas
ini bisa berupa diskusi kelas atau brain storming (curah pendapat).</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; 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";">Pelayanan
Orientasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">;
Pelayanan ini merupakan suatu kegiatan yang memungkinkan peserta didik
dapat memahami dan menyesuaikan diri dengan lingkungan baru, terutama
lingkungan Sekolah/Madrasah, untuk mempermudah atau memperlancar
berperannya mereka di lingkungan baru tersebut. Pelayanan orientasi ini
biasanya dilaksanakan pada awal program pelajaran baru. Materi pelayanan
orientasi di Sekolah/Madrasah biasanya mencakup organisasi
Sekolah/Madrasah, staf dan guru-guru, kurikulum, program bimbingan dan
konseling, program ekstrakurikuler, fasilitas atau sarana prasarana, dan
tata tertib Sekolah/Madrasah.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; 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";">Pelayanan
Informasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">;
Yaitu pemberian informasi tentang berbagai hal yang dipandang bermanfaat
bagi peserta didik. melalui komunikasi langsung, maupun tidak langsung
(melalui media cetak maupun elektronik, seperti : buku, brosur, leaflet,
majalah, dan internet).</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; 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";">Bimbingan
Kelompok</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">;
Konselor memberikan pelayanan bimbingan kepada peserta didik melalui
kelompok-kelompok kecil (5 s.d. 10 orang). Bimbingan ini ditujukan untuk
merespon kebutuhan dan minat para peserta didik. Topik yang didiskusikan
dalam bimbingan kelompok ini, adalah masalah yang bersifat umum (common
problem) dan tidak rahasia, seperti : cara-cara belajar yang efektif,
kiat-kiat menghadapi ujian, dan mengelola stress.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; 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";">Pelayanan
Pengumpulan Data (Aplikasi Instrumentasi)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">; Merupakan kegiatan untuk
mengumpulkan data atau informasi tentang pribadi peserta didik, dan
lingkungan peserta didik. Pengumpulan data ini dapat dilakukan dengan
berbagai instrumen, baik tes maupun non-tes.</span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Pelayanan
Pra-Konseling</span></b></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";">Prakonseling adalah teknik yang digunakan oleh konselor
untuk mempersiapkan segala sesuatu yang berhubungan dengan kegiatan konseling,
sebelum kegiatan konseling itu sendiri dilaksanakan. Persiapan ini hendaknya
mencakup persiapan untuk konseli, persiapan yang berhubungan dengan konselor
selaku helper, dan persiapan fisik serta lingkungan di mana konseling akan
dilaksanakan.</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";">Prakonseling termasuk teknik dasar yang harus dilakukan oleh
konselor, karena dengan adanya persiapan yang matang baik dari segi konselor,
konseli, maupun lingkungan, akan mendorong terjadinya proses konseling yang
kondusif, dan mempermudah tercapainya tujuan konseling.</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; text-indent: .5in;">
<br /></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; text-indent: .5in;">
<br /></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; text-indent: .5in;">
<br /></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; text-indent: .5in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 41.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; height: 41.9pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 28.5pt;" valign="top" width="38">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">No.</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>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 41.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.8pt;" valign="top" width="133">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">Indikator Teknik Dasar Komunikasi
(TDK)</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>
</td>
<td colspan="2" rowspan="2" style="border-left: none; border: solid black 1.0pt; height: 41.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 242.9pt;" valign="top" width="324">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">Hal-hal yang harus dilakukan oleh
konselor untuk setiap indikator TDK</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>
</td>
<td colspan="4" style="border-left: none; border: solid black 1.0pt; height: 41.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 107.6pt;" valign="top" width="143">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">Skala Keberhasilan Pelaksanaan
Tindakan</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>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">1</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>
</td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">2</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>
</td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">3</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>
</td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">4</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>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td colspan="8" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 6.65in;" valign="top" width="638">
<div align="center" class="MsoNormal" style="line-height: 150%; 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: 150%; mso-fareast-font-family: "Times New Roman";">PRA KONSELING</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>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td rowspan="9" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 28.5pt;" valign="top" width="38">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</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>
</td>
<td rowspan="9" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.8pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kesiapan Konselor</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>
</td>
<td colspan="6" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 350.5pt;" valign="top" width="467">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1) Persiapan Fisik</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>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Menunjukkan penampilan diri yang
rapi, tidak bertentangan dengan nilai yang berlaku dengan tempat di mana
konseling dilaksanakan.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Menunjukkan wajah yang segar dan
tidak terlihat lelah.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Menjaga kebersihan diri, minimal
supaya tidak bau badan sehingga konseli merasa nyaman.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td colspan="6" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 350.5pt;" valign="top" width="467">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persiapan Psikologis</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>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Menjernihkan pikiran untuk
konsentrasi penuh saat konseling, misalnya dengan menyingkirkan
pikiran-pikiran negatif.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Mencegah diri supaya tidak melamun
saat akan melakukan konseling.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Mempersiapkan mental dan kekuatan
energi untuk mendengarkan apapun cerita konseli.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Meningkatkan minat dan motivasi
untuk membantu konseli.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td rowspan="9" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 28.5pt;" valign="top" width="38">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.`</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>
</td>
<td rowspan="9" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.8pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persiapan instrumen pelaksanaan konseling</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>
</td>
<td colspan="6" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 350.5pt;" valign="top" width="467">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1) Persiapan instrumen pendukung kegiatan konseling inti</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>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">1.
Mempersiapkan alat perekam untuk konseling (misalnya : recorder, kamera
digital, alat perekam lainnya).</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Mempersiapkan alat tulis jika
sewaktu-waktu diperlukan untuk pembuatan kontrak konseling.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">2.
Mempersiapkan tissue untuk mengantisipasi konseli menangis.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">3.
Mempersiapkan stopwatch atau jam tangan untuk mengukur waktu pelaksanaan
konseling.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Me-non aktifkan telepon seluler /
handphone saat memulai proses konseling untuk menghindari adanya gangguan
selama konseling berlangsung.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td colspan="6" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 350.5pt;" valign="top" width="467">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2) Persiapan media Bimbingan dan Konseling</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>
</td>
</tr>
<tr style="height: 32.8pt; mso-yfti-irow: 19;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Mempersiapkan bahan-bahan
informasional jika sewaktu-waktu dibutuhkan oleh konseli (brosur, buku-buku
penunjang, dll).</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Mempersiapkan media layanan,
misalnya format self-help, modul, alat tes, dll.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td rowspan="8" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 28.5pt;" valign="top" width="38">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.</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>
</td>
<td rowspan="8" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.8pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setting tempat pelaksanaan konseling</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>
</td>
<td colspan="6" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 350.5pt;" valign="top" width="467">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1) Memilih tempat pelaksanaan konseling yang aman dan
nyaman bagi konseli.</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>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Memilih tempat pelaksanaan
konseling yang tertutup.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<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";">Menata dekorasi ruangan tempat
konseling, misalnya mengatur hiasan supaya tidak terlalu ramai dan menata
penerangan supaya tidak terlalu terang atau sebaliknya.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td colspan="6" 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 350.5pt;" valign="top" width="467">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2) Memilih posisi duduk yang nyaman dan mendukung selama
proses konseling.</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>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">1.
Mempersilakan konseli untuk memilih di mana dia ingin duduk, untuk
menciptakan kenyamanan pada diri konseli.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">2.
Menangkap kesan nonverbal dari posisi duduk yang dipilih oleh konseli (setiap
posisi duduk memiliki arti tersendiri yang secara tersirat menggambarkan
karakteristik konseli dan masalah yang dialaminya).</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">3.
Mengatur posisi duduk membentuk sudut 90-120 derajat antara konselor dan
konseli (posisi duduk yang lurus antara konselor dan konseli memberikan kesan
terlalu formal).</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">5.
Mengatur jarak duduk, yaitu antara 75-100<span style="mso-spacerun: yes;">
</span>cm antara konselor dengan konseli, dengan tujuan untuk menggambarkan
keakraban.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36"><br /></td>
<td 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-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34"><br /></td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">6.
Mencegah adanya pembatas antara konselor dan konseli, misalnya meja, bangku,
atau benda-benda yang lain sehingga tidak menghalangi konselor untuk
melakukan pengamatan terhadap gerak-gerik konseli, termasuk gerak-gerik
nonverbal yang ditunjukkannya.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">1.
Menjaga postur tubuh, condong ke arah konseli untuk mengisyaratkan perhatian.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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";">h)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">4.
Menjaga kedinamisan posisi duduk, tidak terlalu kaku dengan posisi condong ke
depan, tidak pula terlalu banyak mengubah-ubah posisi duduk.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt;">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 24.4pt;" valign="top" width="33">
<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";">i)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.5pt;" valign="top" width="291">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; 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";">5.
Mengarahkan kontak mata pada konseli untuk mengisyaratkan perhatian, namun
tidak melotot dan terus-terusan menatap konseli untuk menghindari konseli
salah tingkah dan ketakutan.</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.8pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.4pt;" valign="top" width="37">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.1pt;" valign="top" width="36">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 25.3pt;" valign="top" width="34">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Kegiatan
Belajar yang Menyenangkan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Salah
satu hal yang harus dikedepankan dalam menciptakan suasana belajar yang
menyenangkan adalah menyertakan partisipasi siswa di dalam kelas. Selain untuk
membangun komunikasi dengan siswa, pengajar juga dapat mengetahui apa yang
menjadi kebutuhan bagi para siswa. Jika situasi ini tak terbangun, bisa jadi
siswa akan merasa canggung berbicara dengan guru dan komunikasi tidak akan
berjalan baik. Akibatnya, pengajar juga akan mengalami kesulitan untuk
mengetahui apa yang menjadi keinginan siswa. Beberapa tips yang dapat menjadi
panduan dalam menciptakan suasana belajar yang menyenangkan:</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ciptakan iklim yang nyaman buat
anak didik Anda</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Iklim
yang nyaman akan menghilangkan kecanggungan siswa, baik sesama guru maupun
antar siswa sendiri. Hal ini juga bisa mendorong siswa untuk mengajukan
pertanyaan, sehingga komunikasi antara pendidik dan anak didik dapat terbangun.
Sebagai pengajar, Anda dapat menjelaskan kepada siswa bahwa tidak akan ada
siswa lain yang akan mengejek ketika ia bertanya. Beri motivasi kepada siswa
bahwa dengan bertanya, akan memudahkannya untuk lebih mengetahui tentang
sesuatu hal daripada hanya diam mendengarkan. </span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengarkan dengan serius setiap
komentar atau pertanyaan yang diajukan oleh siswa Anda.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
siswa Anda mengajukan pertanyaan, sebisa mungkin fokus dan memperhatikannya.
Meski sederhana, hal ini akan menumbuhkan kepercayaan diri siswa karena ia
merasa diperhatikan. Seringkali siswa merasa kurang percaya diri sehingga
enggan untuk memberikan kontribusi di dalam kelas. Nah, tugas Anda sebagai
pengajar, membangun kepercayaan diri siswa dengan menunjukkan
perhatian-perhatian saat siswa merasa sedang ingin didengarkan.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jangan ragu memberikan pujian
kepada siswa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anda
juga bisa mencoba dengan memuji setiap komentar yang diajukan oleh anak didik
Anda. Misalnya, "<i>Oh, itu ide yang sangat bagus</i>" ,atau "<i>Pertanyaan
kamu bagus, itu tidak pernah saya pikirkan sebelumnya</i>”.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Beri pertanyaan yang mudah dijawab</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
hal di atas belum juga berhasil untuk mengajak siswa memberikan komentar atau
pertanyaan, giliran Anda untuk mengajukan pertanyaan memancing yang bisa
membuat anak didik Anda tidak lagi bungkam di dalam kelas. Pastikan pertanyaan
Anda mampu dijawab oleh siswa, sehingga saat menjawab secara tidak langsung
melatih siswa untuk berbicara.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat
siswa sudah mulai merespon, beri senyum kepada siswa yang sudah berkomentar.
Hal ini akan mengurangi rasa canggung yang biasa ia perlihatkan. </span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biarkan siswa mengetahui pelajaran
sebelum kelas dimulai</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Minta
agar para siswa mempelajari bahan yang nantinya akan Anda tanyakan. Sehingga,
ia akan mempersiapkannya terlebih dulu. Jika saat anda bertanya dan para siswa
tidak merespon, ubah format pertanyaan anda yang hanya membutuhkan jawaban
"<span style="mso-bidi-font-style: italic;">ya</span>" atau "<span style="mso-bidi-font-style: italic;">tidak</span>".</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic;">Controlling
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kontrol
para siswa dengan alat kontrol yang Anda miiliki. Gunanya adalah untuk
mengetahui seberapa banyak siswa yang biasanya berpartisipasi dalam kelas. Jika
Anda menemukan beberapa siswa yang tingkat partisipasinya dalam kelas sangat
kurang, maka ajak ia berkomunikasi secaraa pribadi. Mungkin dengan begitu ia
akan merasa percaya diri. Selain itu, jika yang Anda temukan hanyalah
permasalahan kurang percaya yang menjadikannya diam selama kelas berlangsung,
maka tugas Anda selanjutnya adalah memberi ia tugas yang bisa membantunya untuk
berkomunikasi. Misalnya, tugas berpidato dalam kelas.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Pembelajaran
dengan pendekatan PAIKEM.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Sebagai seorang kreator proses belajar mengajar,
seharusnya guru mengembangkan suasana bebas bagi siswa untuk mengkaji apa yang
menarik minat, bakat, serta mengekspresikan ide-ide dan kreatifitasnya. Tapi pada
kenyataanya masih banyak pembelajaran yang cenderung bersifat teoritis dan
tidak terkait dengan lingkungan siswa berada.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Kondisi seperti ini menyebabkan peserta didik ( siswa )
jenuh dan tidak betah di kelas. Agar tugas guru dalam KBM menjadi maksimal. Siswa
merasa nyaman dan senang ketika pembelajaran berlangsung, maka guru harus
pandai meramu KBM tersebut. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">PAIKEM merupakan salah satu pendekatan pembelajaran yang
bisa membuat suasana di kelas menjadi asyik dan efektif. PAIKEM singkatan dari
Pembelajaran Aktif, Inovatif, Kreatif, Efektif, dan menyenangkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; 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 lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Aktif
dimaksudkan dalam pembelajaran guru garus menciptakan suasana yanga membuat
siswa aktif bertanya serta mengemukakan pendapat. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Peran aktif siswa sangat penting dalam rangka pembentukan
generasi kretif yang mampu menghasilkan sesuatu untuk kepentingan dirinya dan
orang lain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span lang="FI" style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-ansi-language: FI; 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 lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Inovatif,
guru harus mampu membuat perubahan dalam proses pembelajaran dengan menggunakan
berbagai metode, sehingga siswa merasa enjoy belajar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; 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 lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Kreatif,
juga dimaksudkan agar guru menciptakan kegiatan belajar yang beragam sehingga
memenuhi berbagai tingkat kemampuan siswa.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l4 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; 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 lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Menyenangkan
tentu saja suasana belajar mengajar yang menyenangkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Dengan pendekatan PAIKEM diharapkan siswa dapat
memusatkan perhatian secara penuh pada waktu belajar. Sehingga dapat
meningkatkan hasil belajar. Secara garis besar PAIKEM bisa digambarkan sebagai
berikut, Siswa terlibat dalam berbagai kegiatan untuk mengembangkan pemahaman
dan kemampuan dengan penekanan pada belajar melalui berbuat. Guru menggunakan
berbagai alat bantu dan berbagai cara dalam membangkit semangat, termasuk
menggunakan lingkungan sebagi sumber belajar untuk menjadikan pembelajaran
menarik, menyenangkan dan cocok bagi siswa.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span></span><b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Mengajar
menggunakan bahasa cinta</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Untuk membuat suasana belajar dikelas menyenangkan dan
menarik minat siswa untuk belajar lebih giat, maka guru harus dapat menciptakan
hubungan yang harmonis dengan siswa. Karena siswa itu sendiri sebagai manusia
yang memiliki rasa cinta jangan sampai membuat julukan negatif pada seorang
guru gara-gara selalu marah dan berteriak </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Bahasa cinta merupakan salah satu kunci sukses bagi semua
guru untuk membangun sebuah hubungan yang indah dengan siswa agar tercipta
suasana menyenangkan. Seorang guru dapat membangun hubungan yang indah dengan
siswa jika mau berbuat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">1. Mengakui kesalahan yang pernah dilakukan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Guru adalah sosok yang di kagumi, dihormati, sehingga
akan menjadi sangat memalukan baginya untuk mengakui kesalahan yang mungkin
telah di perbuat kepada para siswanya. Kewibawaan seorang guru akan terlihat
dari apa yang telah ia lakukan. Sikap mengakui kesalahan dan mau minta maaf
menunjukkan kebersihan hati seseorang .</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">2. Pujian untuk meningkatkan motivasi belajar</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Jangan pelit memberi pujian kepada siswa atas
keberhasilan yang di capai. Setiap usaha yang telah dia lakukan dalam
pembelajaran tenyata mampu meningkatkan motivasi belajar dengan memberi pujian
berarti seorang guru sedang menumbuhkan kepercayaan diri pada siswanya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">3. Memberi kesempatan berfikir kreatif</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Menanyakan dan memberikan pilihan kepada siswa dalam
proses pembelajaran akan membuat siswa berlatih mengambil keputusam sendiri
tanpa ada paksaan. Siswa akan terdidik untuk berpikir kreatif dalam mencari
pemecahan suatu masalah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">4. Mau menghargai orang lain</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Kata terimah kasih merupakan ungkapan yang bermakna luas,
ketika seorang siswa mampu mengatakan terimah kasih baik kepada teman atau
gurunya berarti dia memiliki kepekaan bahwa apa apa yang telah berhasil ia
dapatkan bukan semata-mata kehebatanya sendiri melainkan ada orang lain yang
turut membantu. Dari sinilah siswa dapat belajar untuk menyadari bahwa bekerja
sama merupakan hal yang sangat baik untuk di lakukan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
bahasa cinta, hubungan yang kaku antara guru dan murid sudah saatnya di ubah
menjadi hubungan yang harmonis penuh kasih sayang. Dengan demikian akan
mencetak calon-calon generasi yang unggul di masa mendatang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selain
itu, k<span style="color: black;">eakraban antara guru dan siswa sangat
menentukan keberhasilan belajar bagi siswa. Jika hal ini terjalin suasana
belajar akan lebih santai dan siswa akan lebih mudah menangkap pelajaran. Siswa
tidak akan merasa sungkan bertanya jika mereka tidak mengerti karena salah satu
jalan membuat siswa cepat mengerti adalah dengan cara bertanya. <span class="apple-style-span">Mengajar kelompok kecil dan perorangan merupakan suatu
bentuk pembelajaran yang memungkinkan guru memberikan perhatian terhadap setiap
peserta didik, dan menjalin hubungan yang lebih akrab antara guru dengan
peserta didik maupun antara peserta didik dengan peserta didik yang lain.
Khusus dalam melakukan pembelajaran perorangan perlu diperhatikan kemampuan dan
kematangan berfikir peserta didik, agar apa yang disampaikan bisa diserap dan
diterima oleh peserta didik. Penguasaan terhadap semua ketrampilan mengajar di
atas harus utuh dan terintegrasi, sehingga diperlukan latihan yang sistematis,
misalnya melalui pembelajaran mikro</span></span><span class="apple-style-span">.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Seluruh sekolah yang bertaraf nasional dan internasional, jumlah
siswa dibatasi dalam setiap kelas maksimal 32 siswa. Hal ini ditetapkan agar
guru bisa lebih mudah memberikan pelajaran dengan baik dan siswa juga akan
mudah menangkap yang nantinya akan mendapatkan hasil yang baik pula. Selain itu
juga bagian sarana dan prasarana disekolah akan lebih mudah menyediakan alat
praktikum sesuai dengan jumlah siswa seperti komputer, alat praktik IPA,
peralatan olahraga, labor bahasa dan lain-lain. Dan juga guru menyampaikan
materi pembelajaran dikelas dengan menggunakan alat multimedia. Bagi guru yang
kreatif mereka membuat animasi karikatur dalam pembelajaran sehingga siswa
tidak merasa jenuh.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> <span style="color: black;">Bagian
kurikulum juga harus memikirkan bagaimana agar siswa juga dapat menerima
pembelajaran dengan baik dengan cara menyusun jadwal pelajaran dengan rapi.
Dalam satu hari siswa jangan diberikan pelajaran yang berumus, harus diselingi
dengan mata pelajaran yang lainnya.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peran
Guru dan Orang Tua dalam Menciptakan suasana Belajar yang Menyenangkan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rasa
senang dalam belajar adalah masalah suasana hati. Ini diperoleh melalui
perlakukan guru dan orang tua melalui dorongan dan motivasi mereka. Sebenarnya
yang diperlukan oleh siswa dalam belajar adalah rasa percaya diri. Maka tugas
orang tua dan guru tentu saja menumbuhkan rasa percaya diri mereka.. Dari
pengalaman hidup, kita sering menemukan begitu banyak anak yang ragu-ragu atas
apa yang mereka pelajari, sehingga mereka perlu didorong dan diberi semangat
lewat kata – kata dan perlakuan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
anak merasa kurang percaya diri, maka anak perlu dibantu. Coba menemukan hal
hal positif pada dirinya dan pujilah dia agar rasa percaya dirinya bisa datang.
Komentar -komentar positif dapat membangkitkan percaya diri mereka. Orang
belajar memang tergantung pada faktor fisik (suasana lingkungan), faktor
emosional (suasana hati) dan faktor sosiologi atau lingkungan teman, guru,
orang tua dan budaya sekitar. Rasa senang dalam belajar dapat tercipta jika
terjalin keakraban antara guru dan siswa. Keakraban antara guru dan siswa
sangat menentukan keberhasilan belajar bagi siswa. Jika hal ini terjalin
suasana belajar akan lebih santai, lebih bisa mengungkapkan idenya sehingga lebih
kreatif, anak akan lebih termotivasi ikut belajar sehingga siswa akan lebih
mudah menangkap pelajaran. Anak tidak akan merasa sungkan bertanya jika mereka
tidak mengerti karena salah satu jalan membuat siswa cepat mengerti adalah
dengan cara bertanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menciptakan
suasana akrab dengan siswa bukanlah hal yang sulit. Guru perlu menciptakan
suasana bahwa pada saat belajar, guru dan siswa sedang belajar. Bahwa pada saat
itu mereka juga didengar ide, pendapat dan kreatifitasnya, guru akan menjadi
pengarah dan fasilitator mereka dalam belajar. Dan guru perlu bersikap adil
terhadap siapapun, artinya siswa perlu diperhatikan sesuai porsinya. Misalnya
anak yang pintar perlu diarahkan untuk lebih memperhatikan temannya yang kurang
pintar. Anak yang nakal perlu diaktifkan untuk lebih berperan dalam proses
belajar misalnya dengan menunjuk anak tersebut untuk membantu menertibkan teman
– temannya. Guru menegur dan marah juga harus pada tempatnya dan ada alasannya.
Dan salah satu cara untuk menciptakan suasana akrab dengan anak adalah berusaha
untuk mengenal mereka satu persatu.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Senyum
guru juga merupakan salah satu penyemangat belajar bagi siswa. Cukup banyak
ruang kelas proses belajar mengajarnya kurang dihiasi oleh senyum tulus
guru. Kecuali senyum jengkel yang akan membuat kelas dan sekolah kehilangan
rasa senang. Apa lagi kalau sekolah/ kelas juga selalu diguyur oleh
tindakan menekan, tindakan mengancam dan tindakan meremehkan
pribadi siswa, dimana pada akhirnya siswa menjadi malas, masa bodoh dan tidak punya
kreativitas sama sekali. Guru yang cuma mengejar target kurikulum, sekedar
tugas mengajar, dan mengabaikan perasaan anak didik akan membuat guru tersebut
(juga mata pelajarannya) menjadi sangat tidak menarik, kreatifitas anak didik
akan tidak berkembang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lingkungan
belajar melibatkan orang-orang, perilaku, gagasan, dan suasana hati. Untuk
memaksimalkan dorongan alamiah dalam diri anak, lingkungan belajarnya harus
memenuhi beberapa persyaratan. Anak membutuhkan lingkungan yang menanggapi
perilakunya. Lebih cepat dan lebih konsisten tanggapan yang diberikan
kepadanya, maka lebih cepat ia akan belajar. Persyaratan utama yang lain adalah
kebebasan. Anak merasa tidak aman bila tidak ada batasannya. Dengan memberikan
batasan tertentu, anak cukup leluasa untuk menyelidiki. Untuk menumbuhkan
semangat kemandirian pada anak anda dan kemampuan untuk mengambil inisiatif,
berikan dia kesempatan untuk memilih apa yang anda berdua ingin lakukan atau
pelajari.</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 align="center" class="MsoNormal" style="line-height: 150%; text-align: center; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">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: 14.0pt; line-height: 150%;">PENUTUP</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l4 level2 lfo2; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kesimpulan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jadi
kita sebagai seorang guru yang kreatif harus memahami dan mengerti akan latar
belakang siswa yang berbeda-beda. Oleh karena itu sangat perlu bagi kita untuk
mengerti dan memahami tentang pelayanan dasar dan prakonseling. Agar dalam
pelaksanaan dan proses belajar mengajar berjalan dengan lancar karena kita
telah memahami karakter masing-masing siswa kita, sehingga dengan demikian
suasana belajar yang menyenangkan juga dapat kita ciptakan. Dengan berlandaskan
kita mengerti dan memahami karakter anak masing-masing yang hakikatnya belajar
itu tidak bias dipaksakan. Tetapi setidaknya kita dapat memberikan motivasi dan
dorongan kepada peserta didik, agar minatnya dalam belajar baik dan dapat
berkembang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l4 level2 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saran</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-language: IN;">Adapun saran yang ingin penulis sampaikan adalah</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;"> keinginan<span style="mso-spacerun: yes;"> </span>penulis
atas partisipasi para pembaca, agar sekiranya mau memberikan kritik dan saran
yang sehat dan bersifat membangun demi kemajuan penulisan makalah ini. Kami
sadar bahwa penulis adalah manusia biasa yang pastinya memiliki kesalahan. Oleh
karena itu, dengan adanya kritik dan saran dari pembaca,<span style="mso-spacerun: yes;"> </span>penulis bisa mengkoreksi diri dan menjadikan
makalah ke depan menjadi makalah yang lebih baik lagi dan dapat memberikan
manfaat yang lebih bagi kita semua.</span></div>
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<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-15358565491245480932013-06-04T04:02:00.001-07:002013-06-04T04:02:20.130-07:00Pajak Penghasilan pasal 26<div dir="ltr" style="text-align: left;" trbidi="on">
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<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306107027"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KATA PENGANTAR</span></a><span style="mso-bookmark: _Toc306107027;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></h1>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setinggi
puji sedalam syukur kehadirat Allah, karena semata atas berkat dan karunia Nya
lah akhirnya salah satu tugas mata kuliah Perpajakan II tentang Pajak
Penghasilan Pasal 26.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adapun<span style="mso-spacerun: yes;"> </span>makalah ini berisi tentang Ketentuan<span style="mso-spacerun: yes;"> </span>pasal 26 yang mengatur pemotongan atas
pengasilan. Layaknya segala sesuatu yang ada di bumi ini, tidaklah ada yang
sempurna. Begitu juga kiranya dengan Makalah ini, masih banyak memiliki
kekurangan. Untuk itu, segala unjuk saran dan kritik yang membangun sangat kami
harapkan. Agar dimasa yang akan datang kami bisa mempersembahkan yang lebih
baik dan lebih berguna untuk kita semua. Akan tetapi mudah-mudahan makalah ini
sedikitnya memberikan manfaat untuk kita semua. Amiiin</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Medan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">,</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1
Juni<span style="mso-spacerun: yes;"> </span>2012</span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: right; text-indent: .5in;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: right; text-indent: .5in;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusun</span></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-column-break-before: always;" />
</span></b>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306107028"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR ISI</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h1>
<div class="MsoTocHeading" style="line-height: 150%; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107027"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-no-proof: yes;">KATA PENGANTAR</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">i</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107028"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-no-proof: yes;">DAFTAR ISI</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">ii</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107029"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">BAB
I</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: 22.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107030"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">A.</span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Latar Belakang Masalah</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107031"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">1.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Investasi</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">6</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107032"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">1.1.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Bentuk Investasi</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">6</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107033"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">1.2.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Proses
Keputusan Investasi</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">7</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107034"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">1.3.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Motif Investasi</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">8</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107035"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">1.4.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Bentuk Keuntungan
dan Kerugian Investasi</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">9</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107036"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">2.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Keuntungan (</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-style: italic; mso-no-proof: yes;">return<i>)
dan Risiko (</i>risk<i>) Investasi</i></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">10</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107037"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">2.1.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Keuntungan (</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-style: italic; mso-no-proof: yes;">return<i>)
Investasi</i></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">10</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107038"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">2.2.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Risiko (</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">risk<i style="mso-bidi-font-style: normal;">)
Investasi</i></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">11</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107039"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">3.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Portofolio</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">16</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc3" style="line-height: 150%; tab-stops: 55.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107040"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">3.1.</span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Proses Investasi Portofolio</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">16</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc3" style="line-height: 150%; tab-stops: 55.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107041"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">3.2.</span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Penilaian Portofolio</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">17</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc3" style="line-height: 150%; tab-stops: 55.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107042"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">3.3.</span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Return dan Risk Portofolio</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">17</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107043"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">4.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Beta</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">21</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107044"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">5.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Pemilihan
Portofolio Optimal</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">21</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107045"><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">6.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Portofolio Optimal</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">29</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107046"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">7.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Pembentukan
Portofolio Optimal berdasarkan Model Indeks<span style="mso-spacerun: yes;">
</span>Tunggal</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">31</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="line-height: 150%; tab-stops: 33.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107047"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">8.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-no-proof: yes;">Kerangka pikir</span></i><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">34</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB
I</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PENDAHULUAN</span></div>
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Pajak
Penghasilan (PPh) Pasal 26 adalah penerapan dari azas sumber yang dianut dalam
ketentuan Pajak Penghasilan di Indonesia. Ya, berdasarkan azas sumber,
penghasilan yang bersumber dari Indonesia yang dinikmati oleh orang atau badan
di luar Indonesia, bisa dikenakan pajak di Indonesia. Bentuk pemajakannya
adalah dengan sistem <em>witholding tax </em>yang bersifat final yang diatur
dalam Pasal 26 Undang-undang Pajak Penghasilan 1984.</div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
Dalam ketentuan
Pasal 26 Undang-undang Pajak Penghasilan 1984, terdapat empat jenis PPh Pasal
26 yaitu PPh Pasal 26 ayat (1), Pasal 26 ayat (2), Pasal 26 ayat (2a) dan Pasal
26 ayat (4). Masing-masing jenis PPh Pasal 26 ini memiliki ruang lingkupnya
sendiri.</div>
<div style="line-height: 150%; text-align: justify;">
PPh Pasal 26 ayat (1) adalah PPh
Pasal 26 pada umumnya yaitu pemotongan PPh terhadap Wajib Pajak luar negeri
yang menerima atau memperoleh penghasilan dari Indonesia. Bentuk penghasilan
yang dipotong pada umumnya sama dengan objek pemotongan PPh Pasal 21 dan PPh
Pasal 23. Bedanya, penerima penghasilan PPh Pasal 26 adalah Wajib Pajak luar
negeri. Tulisan ini dibuat untuk menjelaskan PPh Pasal 26 ayat (1) ini
sedangkan tulisan tentang PPh Pasal 26 ayat (2), ayat (2a) dan ayat (4) sudah
saya buat di tautan berikut ini :</div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB
II</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PEMBAHASAN</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PAJAK
PENGHASILAN PASAL 26</span></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
Ketentuan pasal
26 Undang-undang mengatur tentang pemotongan atas penghasilan yang bersumber di
Indonesia yang di terima atau di peroleh <b style="mso-bidi-font-weight: normal;">Wajib
Pajak luar negri </b>(baik orang pribadi atau badan) selain Bentuk usaha tetap.
</div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
Pajak
Penghasilan (PPh) Pasal 26 adalah penerapan dari azas sumber yang dianut dalam
ketentuan Pajak Penghasilan di Indonesia. berdasarkan azas sumber, penghasilan
yang bersumber dari Indonesia yang dinikmati oleh orang atau badan di luar
Indonesia, bisa dikenakan pajak di Indonesia. Pemotong PPh Pasal 26</div>
<h5 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">2.1. Wajib Pajak PPh Pasal 26</span></h5>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Yang
dikenakan pemotongan PPh<span style="mso-spacerun: yes;"> </span>pasal 26 adalah
Wajib pajak luar negeri (orang pribadi atau badan) selain bentuk usaha tetap
yang menerima atau memperoleh penghasilan.</span></div>
<h4 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; font-style: normal; font-weight: normal; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-themecolor: text1;">2.2. Pemotong PPh Pasal 26</span></h4>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Berdasarkan ketentuan Pasal 26 ayat (1) Undang-undang
Nomor 7 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-undang Nomor
36 Tahun 2008 (Undang-undang Pajak Penghasilan 1984), pemotong Pajak
Penghasilan (PPh) Pasal 26 ayat (1) adalah :</span></div>
<h5 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">a. Badan Pemerintah</span></h5>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Tidak ada penjelasan dalam Undang-undang Pajak
Penghasilan tentang arti Badan Pemerintah ini. Namun demikian, tidak sulit
untuk mengartikan bahwa yang dimaksud dengan Badan Pemerintah adalah Pemerintah
negara Republik Indonesia dan Pemerintah Daerah di Indonesia beserta
instansi-instansi di bawahnya.</span></div>
<h5 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">b. Subjek Pajak Badan dalam negeri</span></h5>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Berdasarkan Pasal 2 ayat (3) huruf b Undang-undang Pajak
Penghasilan 1984, subjek pajak badan dalam negeri adalah badan yang didirikan
atau bertempat kedudukan di Indonesia. Istlah didirikan mengandung arti bahwa
badan tersebut didirikan berdasarkan ketentuan hukum di Indonesia. Sementara
itu istilah bertempat kedudukan menunjukkan bahwa badan tersebut memiliki
efektif manajemen di Indonesia di mana pengambilan keputusan-keputusan penting
tentang badan tersebut dilakukan di Indonesia.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Pengertian badan sendiri berdasarkan Pasal 2 ayat (1)
huruf b Undang-undang Pajak Penghasilan 1984 adalah sekumpulan orang
dan/atau modal yang merupakan kesatuan baik yang melakukan usaha maupun yang
tidak melakukan usaha yang meliputi perseroan terbatas, perseroan komanditer,
perseroan lainnya, badan usaha milik negara atau badan usaha milik daerah
dengan nama dan dalam bentuk apa pun, firma, kongsi, koperasi, dana pensiun,
persekutuan, perkumpulan, yayasan, organisasi massa, organisasi sosial politik,
atau organisasi lainnya, lembaga, dan bentuk badan lainnya termasuk kontrak
investasi kolektif dan bentuk usaha tetap</span></div>
<h5 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">c. Penyelenggara kegiatan</span></h5>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Penyelenggara kegiatan bisa berbentuk badan, orang
pribadi atau kepanitiaan yang melakukan suatu <em>event</em> atau kegiatan.
Contoh penyelenggara kegiatan adalah orang pribadi atau badan yang
mengorganisir suatu acara seperti pertunjukkan, perlombaan, seminar dan
lain-lain.</span></div>
<h5 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">d. Bentuk Usaha Tetap (BUT)</span></h5>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">BUT adalah bagian dari Subjek Pajak luar negeri yang
melakukan kegiatan di Indonesia sehingga menerima atau memperoleh penghasilan
yang bersumber dari Indonesia. Walaupun termasuk Wajib Pajak luar negeri,
pemenuhan hak dan kewajiban BUT disamakan dengan pemenuhan hak dan kewajiban
Wajib Pajak dalam negeri.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Pengertian BUT bisa kita temukan dalam Pasal 2 ayat (5)
Undang-undang Pajak Penghasilan, yaitu bentuk usaha yang dipergunakan oleh
orang pribadi yang tidak bertempat tinggal di Indonesia, orang pribadi yang
berada di Indonesia tidak lebih dari 183 (seratus delapan puluh tiga) hari
dalam jangka waktu 12 (dua belas) bulan, dan badan yang tidak didirikan dan
tidak bertempat kedudukan di Indonesia untuk menjalankan usaha atau melakukan
kegiatan di Indonesia, yang dapat berupa tempat kedudukan manajemen, cabang
perusahaan, kantor perwakilan, gedung kantor, pabrik, bengkel dan lain-lain.</span></div>
<h5 style="line-height: 150%; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">e. Perwakilan Perusahaan Luar Negeri Lainnya</span></h5>
<div style="line-height: 150%; text-align: justify;">
<span style="color: black; mso-themecolor: text1;">Perwakilan perusahaan luar negeri lainnya selain BUT yang
ada di Indonesia juga merupakan pemotong PPh Pasal 23</span>. Contohnya adalah <em>Representative</em>
<em>Office </em>(RO) dari perusahaan-perusahaan asing.</div>
<h4 style="line-height: 150%; text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; font-style: normal; font-weight: normal; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">2.3. Penghasilan Yang Dipotong PPh Pasal 26</span></h4>
<div style="line-height: 150%; text-align: justify;">
Jenis-jenis penghasilan yang
dipotong PPh Pasal 26 sebagaimana diatur dalam Pasal 26 ayat (1) Undang-undang
Pajak Penghasilan adalah :</div>
<div class="MsoListParagraph" style="line-height: 150%; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="mso-spacerun: yes;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dividen;</span></div>
<ol start="2" type="a">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">bunga, termasuk premium, diskonto, dan imbalan
sehubungan dengan jaminan pengembalian utang;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">royalti, sewa, dan penghasilan lain sehubungan
dengan penggunaan hartai;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">imbalan sehubungan dengan jasa, pekerjaan, dan
kegiatan;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">hadiah dan penghargaan;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">pensiun dan pembayaran berkala lainnya;</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">premi swap dan transaksi lindung nilai lainnya;
dan/atau</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; 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%;">keuntungan karena pembebasan utang</span></li>
</ol>
<div style="line-height: 150%; text-align: justify;">
dengan nama dan dalam bentuk
apapun, yang dibayarkan, disediaan untuk dibayarkan, atau telah jatuh tempo
pembayarannya.</div>
<div style="line-height: 150%; text-align: justify;">
2. Penghasilan dari penjualan
atau penghasilan harta di Indonesia, yang berupa :</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span>Penghasilan
mewah</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span>Berlian</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span>Emas</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span>Intan</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span>Jam
tangan</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span>Barang
abtik</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span>Likisan</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";"> </span></span>Mobil</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span>Motor</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span>Kapal pesiar</div>
<div style="line-height: 150%; margin-left: .75in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";"> </span></span>Pesawat
terbang ringan.</div>
<div style="line-height: 150%; text-align: justify;">
Dengan nilai Rp. 10.000.000 ke
atas untuk setiap jenis transaksi. Company</div>
<div style="line-height: 150%; text-align: justify;">
3. Premi asuransi yang
dibayarkan kepada perusahaan asuransi luar negeri.</div>
<div style="line-height: 150%; text-align: justify;">
4. Penjualan atau pengalihan
saham perusahaan antara (conduit atau special purpose company) yang didirikan
atau bertempat kedudukan di negara yang memberikan perlindungan pajak (tax
haven country) yang mempunyai hubungan istimewa dengan badan yang didirikan
atau bertempat kedudukan diindonesia atau bentuk usaha tetap di Indonesia.</div>
<div style="line-height: 150%; text-align: justify;">
5. Penghasilan kena pajak
sesudah dikurangi pajak dari suaru bentuk usaha tetap di Indonesia dikenai
pajak sebesar 20 %, kecuali penghasilan tersebut ditanamkan kembali di
Indonesia.</div>
<div style="line-height: 150%; text-align: justify;">
<br /></div>
<h4 style="line-height: 150%; text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; font-style: normal; font-weight: normal; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">2.4. Tarif dan Dasar Pengenaan</span></h4>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 27.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -27.0pt;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Atas penghasilan yan berupa :</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 27.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">dividen;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">bunga, termasuk premium, diskonto, dan
imbalan sehubungan dengan jaminan pengembalian utang;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">royalti, sewa, dan penghasilan lain
sehubungan dengan penggunaan hartai;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">imbalan sehubungan dengan jasa,
pekerjaan, dan kegiatan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">hadiah dan penghargaan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pensiun dan pembayaran berkala lainnya;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">premi swap dan transaksi lindung nilai
lainnya; dan/atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">keuntungan karena pembebasan utang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: 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: 150%;">PPh Pasal 26 : Penghasilan Bruto x
20 %</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; 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";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas pengasilan yang berupa :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;"><span style="mso-spacerun: yes;"> </span>Penghasilan dari penjualan harta di Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Premi
asuransi yang di bayarkan kepada perusahaan asuransi luar negeri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; 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%;">PPh Pasal 26 : (Penghasilan Bruto x
Perkiraan Penghasilan neto) x 20 %</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; 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";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas pengahasilan yang berupa penjualan
atau pengalihan saham dipotong PPh Pasal 26 sebesar 20 % dari penghasilan neto
;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; 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%;">PPh
Pasal 26 : (Penghasilan Bruto x Perkiraan penghasilan neto) x 20 %</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 27.0pt 31.5pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas Penghasilankena pajak sesudah
dikurangi pajak dari suatu bentuk usaha tetap di Indonesia di kenai pajak
sebesar 20 %, kecuali penghasilan tersebut ditanamkan kembali di Indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 27.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: 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: 150%;">PPh Pasal 26 : (PKP – PPh terutang)
x 20 %</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 27.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; 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%;">Contoh Perhitungan Pemotongan PPh
Pasal 26</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Thomas
adalah karyawan asing pada perusahaan PT. Dira Consult. Mike bertempat tinggal
kurang dari 183 hari. Thomas sudah beristri, dan mempunyai seorang anak dalam
bulan April 2009.Thomas memperoleh gaji USS 5.000 sebulan. Kurs yang berlkaku
adalah Rp. 10.500,- per USS 1.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penghasilan
PPh pasal 26 :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penghasilan
brotu berupa gaji sebulan :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000
x 10.500 = Rp. 52.500.000</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penerapan
Tarif :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20
% x Rp. 52,500.000 = Rp. 10. 500.000</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PPh
pasal 26 atas gaji Thomas April 2009 adalah Rp. 10. 500.000</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.5.
Sifat Pemotongan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotongan
PPh pasal 26 bersifat final, kecuali :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotongangan
atas penghasila kantor pusat dari usaha atau kegiatan, penjualan barang atau
pemberian jasa di Indonesia yang sejenis dengan yang dijalankan atau dilakukan
BUT di Indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotongan
atas penghasilan sebagaimana tersebut dalam PPh Pasal 26 yang diterima atau
diperoleh kantor pesat, sepanjang terdapat hubungan efetif antara BUT dengan
harta atau kegiatan yang memberikan penghasilan yang di maksud</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemotongan
atas penghasilan yang diterima atau diperoleh orang pribadi atau badan luar
negeri yang berubah status menjadi Waib Pajak dalam negeri atu BUT.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-87197415734682263102013-06-04T04:00:00.001-07:002013-06-21T23:45:38.448-07:00NPWP (Nomor Pokok Wajib Pajak)<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;">BAB<span style="mso-spacerun: yes;"> </span>I</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;">PENDAHULUAN</span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; 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%;">Latar Belakang</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peraturan
perundang-undangan perpajakan yang mengatur ketentuan umum dan tata cara
perpajakan yang berlaku sejak 1 januari 1984 adalah Undang-Undang nomor 6 tahun
1983 ini dilandasi filsafah pancasila dan Undang-Undang dasar 1945, yang
didalamnya tertuang ketentuan yang menjunjung tinggi hak warga Negara dan
menempatkan kewajiban kenegaraan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Undang-Undang
tentang ketentuan umum dan tata cara perpajakan ini pada perinsipnya berlaku
bagi undang-undang pajak materil.,kecuali apabila dalam undang-undang pajak
yang bersangkutan telah mengatur sendiri mengenai ketentuan umum dan tata cara
perpajakannya. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
system, mekanisme dan tata cara pelaksanaan hak dan kewajiban perpajakan yang
sederhana menjadi ciri dan corak dalam perubahan undang-undang pajak ini dengan
tetap menganut self accessment.<span style="mso-spacerun: yes;"> </span>Dengan
berpegang teguh pada perinsip kepastian hokum, keadilan, dan kesederhanaan arah
dan tujuan perubahan undang-undang tentang ketentuan hukum dan tata cara
perpajakan ini mengacu pada kebijakan pokok sebagai berikut:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Meningkatkan
efisinsi pemungutan pajak dalam rangka mendukung penerimaan Negara </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Meningkatkan
pelayanan, kepastian hokum, dan keadilan bagi masyarakat guna meningkatkan daya
saing dalam bidang penanaman modal, dengan tetap mendukung pengembangan usaha
kecil dan menengah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span 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 style="font-family: "Times New Roman","serif";">Menyesuaikan
tuntutan perkembangan social-ekonomi serta perkembangan dibidang teknologi
informasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Meningkatkan
keseimbangan antara hak dan kewajiban.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Menyederhanakan
prosedur administrasi perpajakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Meningkatkan
penerapan prinsip self assessment secata accouttable dan konsisten dan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Mendukung
iklim usaha kea rah yang lebih kondusif dan kompetitif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Dengan dilaksanakannya kebijakan
pokok tersebut diharapkan dapat meningkatkan penerimaan Negara dalam jangka
menengah dan panjan deiring dengan meningkatnya kepatuhan sukarela dan
membaikkan iklim usaha. Pda uraian berikut disampaikan hal yang mendasari Nomor
Pokok Wajib Pajak (NPWP). </span></div>
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<br /></div>
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<br /></div>
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">BAB II</span></b></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">PENBAHASAN</span></b></div>
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<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"; mso-themecolor: text1;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><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"; mso-themecolor: text1;">Pengertian NPWP</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2; text-align: justify;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span></span><span style="color: black; mso-themecolor: text1;">Nomor Pokok Wajib Pajak</span></b><span style="color: black; mso-themecolor: text1;"> biasa disingkat dengan <b>NPWP</b> adalah </span><a href="http://id.wikipedia.org/wiki/Nomor" title="Nomor"><span style="color: black; mso-themecolor: text1;">nomor</span></a><span style="color: black; mso-themecolor: text1;"> yang diberikan kepada </span><a href="http://id.wikipedia.org/wiki/Wajib_pajak" title="Wajib pajak"><span style="color: black; mso-themecolor: text1;">wajib pajak</span></a><span style="color: black; mso-themecolor: text1;"> (WP) sebagai sarana dalam </span><a href="http://id.wikipedia.org/w/index.php?title=Administrasi_perpajakan&action=edit&redlink=1" title="Administrasi perpajakan (halaman belum tersedia)"><span style="color: black; mso-themecolor: text1;">administrasi perpajakan</span></a><span style="color: black; mso-themecolor: text1;"> yang dipergunakan sebagai tanda
pengenal diri atau identitas wajib pajak dalam melaksanakan hak dan kewajiban
perpajakannya.</span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></b></div>
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<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"; mso-themecolor: text1;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><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"; mso-themecolor: text1;">Fungsi NPWP</span></b></div>
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<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Sarana dalam </span><a href="http://id.wikipedia.org/w/index.php?title=Administrasi_perpajakan&action=edit&redlink=1" title="Administrasi perpajakan (halaman belum tersedia)"><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-themecolor: text1;">administrasi
perpajakan</span></a><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-themecolor: text1;">. </span></div>
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<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Tanda pengenal diri atau Identitas Wajib
Pajak (WP) dalam melaksanakan hak dan kewajiban </span></div>
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<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">perpajakannya.<span style="mso-spacerun: yes;"> </span>Dicantumkan dalam setiap dokumen perpajakan. </span></div>
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<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Menjaga ketertiban dalam pembayaran pajak dan
pengawasan administrasi perpajakan.</span></div>
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<br /></div>
<h2 style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-indent: -.5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Pendaftaran
Untuk Mendapatkan NPWP</span></span></h2>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Berdasarkan sistem self assessment setiap WP
wajib mendaftarkan diri ke </span><a href="http://id.wikipedia.org/wiki/Kantor_Pelayanan_Pajak" title="Kantor Pelayanan Pajak"><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-themecolor: text1;">Kantor Pelayanan Pajak</span></a><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-themecolor: text1;">
(KPP) atau melalui Kantor Penyuluhan dan Pengamatan Potensi Perpajakan (KP4)
yang wilayah kerjanya meliputi tempat tinggal atau tempat kedudukan WP, untuk
diberikan NPWP.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Kewajiban mendaftarkan diri berlaku pula
terhadap </span><a href="http://id.wikipedia.org/wiki/Wanita" title="Wanita"><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-themecolor: text1;">wanita</span></a><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-themecolor: text1;">
kawin yang dikenakan pajak secara terpisah, karena hidup terpisah berdasarkan
keputusan </span><a href="http://id.wikipedia.org/wiki/Hakim" title="Hakim"><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-themecolor: text1;">hakim</span></a><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-themecolor: text1;">
atau dikehendaki secara tertulis berdasarkan perjanjian pemisahan penghasilan
dan harta.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><a href="http://id.wikipedia.org/wiki/Wajib_pajak" title="Wajib pajak"><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-themecolor: text1;">Wajib
Pajak</span></a><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-themecolor: text1;"> </span><a href="http://id.wikipedia.org/w/index.php?title=Orang_Pribadi&action=edit&redlink=1" title="Orang Pribadi (halaman belum tersedia)"><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-themecolor: text1;">Orang Pribadi</span></a><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-themecolor: text1;">
Pengusaha Tertentu yang mempunyai tempat usaha berbeda dengan tempat tinggal,
selain wajib mendaftarkan diri ke KPP yang wilayah kerjanya meliputi tempat
tinggalnya, juga diwajibkan mendaftarkan diri ke KPP yang wilayah kerjanya
meliputi tempat kegiatan usaha dilakukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Wajib Pajak Orang Pribadi yang tidak
menjalankan usaha atau pekerjaan bebas, bila sampai dengan suatu bulan
memperoleh penghasilan yang jumlahnya telah melebihi </span><a href="http://id.wikipedia.org/wiki/Penghasilan_Tidak_Kena_Pajak" title="Penghasilan Tidak Kena Pajak"><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-themecolor: text1;">Penghasilan Tidak Kena Pajak</span></a><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-themecolor: text1;">
(PTKP) setahun, wajib mendaftarkan diri paling lambat pada akhir bulan
berikutnya.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-add-space: auto; mso-list: l6 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">WP Orang Pribadi lainnya yang memerlukan NPWP
dapat mengajukan permohonan untuk memperoleh NPWP.</span></div>
<h2 style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-indent: -.5in;">
<span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Tata cara Pendaftaran
NPWP</span></span><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"></span></h2>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .5in;">
<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-themecolor: text1;">Untuk mendapatkan NPWP
Wajib Pajak (WP) mengisi formulir pendaftaran dan menyampaikan secara langsung
atau melalui pos ke Kantor Pelayanan Pajak (KPP) atau Kantor Penyuluhan dan
Pengamatan Potensi Perpajakan (KP4) setempat dengan melampirkan:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Untuk WP Orang Pribadi Non-Usahawan: Fotokopi </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/wiki/Kartu_Tanda_Penduduk" title="Kartu Tanda Penduduk"><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-themecolor: text1;">Kartu Tanda Penduduk</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> bagi penduduk Indonesia atau
foto kopi paspor ditambah surat keterangan tempat tinggal dari instansi
yang berwenang minimal Lurah atau Kepala Desa bagi orang asing.</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Untuk WP Orang Pribadi Usahawan : </span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 58.5pt; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi KTP bagi penduduk Indonesia atau
fotokopi paspor ditambah surat keterangan tempat tinggal dari instansi yang
berwenang minimal Lurah atau Kepala Desa bagi </span><a href="http://id.wikipedia.org/w/index.php?title=Orang_asing&action=edit&redlink=1" title="Orang asing (halaman belum tersedia)"><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-themecolor: text1;">orang asing</span></a><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-themecolor: text1;">;</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Surat Keterangan tempat kegiatan usaha atau
pekerjaan bebas dari instansi yang berwenang minimal </span><a href="http://id.wikipedia.org/wiki/Lurah" title="Lurah"><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-themecolor: text1;">Lurah</span></a><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-themecolor: text1;">
atau </span><a href="http://id.wikipedia.org/wiki/Kepala_Desa" title="Kepala Desa"><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-themecolor: text1;">Kepala Desa</span></a><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-themecolor: text1;">.</span></div>
<ol start="3" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Untuk WP Badan : </span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi akte pendirian dan perubahan
terakhir atau surat keterangan penunjukkan dari kantor pusat bagi BUT;</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi KTP bagi penduduk Indonesia atau
fotokopi paspor ditambah surat keterangan tempat tinggal dari instansi yang
berwenang minimal Lurah atau Kepala Desa bagi orang asing, dari salah seorang
pengurus aktif;</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Surat Keterangan tempat kegiatan usaha dari
instansi yang berwenang minimal Lurah atau Kepala Desa.</span></div>
<ol start="4" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Untuk </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/w/index.php?title=Bendaharawan&action=edit&redlink=1" title="Bendaharawan (halaman belum tersedia)"><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-themecolor: text1;">Bendaharawan</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> sebagai Pemungut/ Pemotong: </span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 63.0pt; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi KTP bendaharawan;</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 63.0pt; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi surat penunjukkan sebagai
bendaharawan.</span></div>
<ol start="5" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Untuk </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/w/index.php?title=Joint_Operation&action=edit&redlink=1" title="Joint Operation (halaman belum tersedia)"><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-themecolor: text1;">Joint Operation</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> sebagai wajib pajak
Pemotong/pemungut: </span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 99.0pt; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi perjanjian kerja sama sebagai <i>joint
operation</i>;</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 99.0pt; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi NPWP masing-masing anggota <i>joint
operation</i>;</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.5pt; mso-list: l4 level2 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 99.0pt; text-align: justify; text-indent: -22.5pt;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><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-themecolor: text1;">Fotokopi KTP bagi penduduk Indonesia atau
fotokopi paspor ditambah surat keterangan tempat tinggal dari instansi yang
berwenang minimal Lurah atau Kepala Desa bagi orang asing, dari salah seorang
pengurus joint operation.</span></div>
<ol start="6" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Wajib Pajak dengan status cabang, orang pribadi
pengusaha tertentu atau wanita kawin tidak </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/w/index.php?title=Pisah_harta&action=edit&redlink=1" title="Pisah harta (halaman belum tersedia)"><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-themecolor: text1;">pisah harta</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> harus melampirkan foto kopi
surat keterangan terdaftar.</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Apabila permohonan ditandatangani orang lain harus
dilengkapi dengan surat kuasa khusus.</span></li>
</ol>
<div class="MsoListParagraph" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2; text-align: justify; text-indent: -.5in;">
<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"; mso-themecolor: text1;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><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"; mso-themecolor: text1;">Wajib Pajak Pindah</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .5in;">
<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-themecolor: text1;">Dalam hal WP pindah
domisili atau pindah tempat kegiatan usaha, WP melaporkan diri ke KPP lama maupun
KPP baru dengan ketentuan:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><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-themecolor: text1;">Wajib
Pajak Orang Pribadi Usahawan Pindah tempat tinggal atau tempat kegiatan usaha
atau pekerjaan bebas adalah surat keterangan tempat tinggal baru atau tempat
kegiatan usaha atau pekerjaan bebas yang baru dari instansi yang berwenang
(Lurah atau Kepala Desa)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><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-themecolor: text1;">Wajib
Pajak Orang Pribadi Non Usaha, Surat keterangan tempat tinggal baru dari Lurah
atau Kepala Desa, atau surat keterangan dari pimpinan instansi perusahaannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<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-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><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-themecolor: text1;">Wajib
Pajak </span><a href="http://id.wikipedia.org/wiki/Badan" title="Badan"><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-themecolor: text1;">Badan</span></a><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-themecolor: text1;">,
Pindah tempat kedudukan atau tempat kegiatan usaha adalah surat keterangan
tempat kedudukan atau tempat kegiatan yang baru dari Lurah atau Kepala Desa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2; text-align: justify; text-indent: -.5in;">
<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"; mso-themecolor: text1;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><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"; mso-themecolor: text1;">Penghapusan NPWP dan Persyaratannya</span></b></div>
<ol start="1" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">WP meninggal dunia dan tidak meninggalkan </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/wiki/Warisan" title="Warisan"><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-themecolor: text1;">warisan</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">, disyaratkan adanya fotokopi </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/w/index.php?title=Akte_kematian&action=edit&redlink=1" title="Akte kematian (halaman belum tersedia)"><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-themecolor: text1;">akte kematian</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> atau laporan kematian dari
instansi yang berwenang;</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Wanita kawin tidak dengan perjanjian pemisahan harta
dan penghasilan, disyaratkan adanya </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/w/index.php?title=Surat_nikah&action=edit&redlink=1" title="Surat nikah (halaman belum tersedia)"><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-themecolor: text1;">surat nikah</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">/akte perkawinan dari catatan
sipil;</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">Warisan yang belum terbagi dalam kedudukan sebagai </span><span style="color: windowtext;"><a href="http://id.wikipedia.org/w/index.php?title=Subjek_Pajak&action=edit&redlink=1" title="Subjek Pajak (halaman belum tersedia)"><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-themecolor: text1;">Subjek Pajak</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. Apabila sudah selesai dibagi,
disyaratkan adanya keterangan tentang selesainya warisan tersebut dibagi
oleh para ahli waris;</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">WP Badan yang telah dibubarkan secara resmi,
disyaratkan adanya akte pembubaran yang dikukuhkan dengan surat keterangan
dari instansi yang berwenang;</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="color: windowtext;"><a href="http://id.wikipedia.org/wiki/Bentuk_Usaha_Tetap" title="Bentuk Usaha Tetap"><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-themecolor: text1;">Bentuk Usaha Tetap</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> (BUT) yang karena sesuatu hal
kehilangan statusnya sebagai BUT, disyaratkan adanya permohonan WP yang
dilampiri dokumen yang mendukung bahwa BUT tersebut tidak memenuhi syarat
lagi untuk dapat digolongkan sebagai WP;</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l7 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; 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";">WP Orang Pribadi lainnya yang tidak memenuhi syarat
lagi sebagai WP.</span></li>
</ol>
<h2 style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-indent: -.5in;">
<span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Penerbitan NPWP
Secara Jabatan</span></span><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"></span></h2>
<div class="MsoNormal" style="text-indent: .5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Pengaturan
masalah penerbitan NWP secara jabatan (peraturan direktorat jendral pajak no
kep 144/pj./2005) telah dikeluarkan peraturan direktur jendral pajak nomor kep
47/pj./2006 tanggal 25 april 2006. Sebelum undang-undang KUP diperbaharui
penerbitan NPWP yang dapat dilakukan tanpa mengajukan permohonan tetap NPWP
dapat di terbitkan secara jabatan telah di uarikan di atas yang dalam
plaksanaannya kemungkinan timbul sanggahan dating dari pihak yang menerima NPWP
secara jabatan dan untuk menghindari terjadinya permasalahan dengan wajb pajak
sepertiNPWP ganda serta memberikan keadilan bagi wajb pajak perlu mengatur tata
cara penerbitan NPWP secara jabatan. Penagturan ini meliputi hal-hal sebagai berikut:</span></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l4 level2 lfo2; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Wajib
pajak dapat menyampaikan sanggahan kepada direktur jendral pajak melalui pos
tercatat atas penerbitan NPWP secara jabatan dalam hal :</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level3 lfo2; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Wajib
pajak telah memiliki NPWP.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level3 lfo2; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Wajib
pajak orang pribadi meninggal dunia.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level3 lfo2; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Wanita
kawin tidak dengan perjanjian pemisahan harta dan penghasilan.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level3 lfo2; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Wajib
pajak sesuai dengan ketentuan Undang_Undang perpajakan tidak wajib mempunyai
NPWP.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level2 lfo2; tab-stops: .5in list .75in; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Wajib
pajak sebagaimana disebut diatas mengajukan sanggahan, maka sanggahan
disamapaikan dengan menggunakan formulir yang telah ditetapkan oleh direktur
jenderal pajak.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level2 lfo2; tab-stops: .5in list .75in; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Sedangkan
untuk wajib pajak sebagaimana disebut diatas (tidak wajib NPWP), sanggahan
disampaikan dengan menggunakan formulir yang ditetapkan oleh direktur jendral
pajak.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level2 lfo2; tab-stops: .5in list .75in; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Khusus
wajib pajak orang pribadi yang meninngal dunia, sanggahan disampaikan oleh ahli
waris.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level2 lfo2; tab-stops: .5in list .75in; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Sanggahan
dapat diterima dapat juga ditolak. Apabila sanggahan diterima, maka direktur
jendral pajak Harus menyelesaikan dalam jangka waktu 14 hari.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level2 lfo2; tab-stops: .5in list .75in; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-themecolor: text1;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Apabila
sanggahan wajib pajak atau ahli warisnya ditolak oleh direktur jendral pajak,
maka diterbitkan surat penberitahuan.</span></span></div>
<h2 style="line-height: 150%; margin-left: .5in; mso-list: l5 level1 lfo6; text-indent: -.5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Sanksi
yang berhubungan dengan NPWP</span></span></h2>
<h2 style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Sebagaimana
diatur dalam Pasal 39 Undang-Undanng Nomor 28 Tahun 2007 tantang perunahan ke
tga atas Undang-Undang Nomor 6 Tahun 1983 tentang ketentuan hokum dan tata cara
perpajakan bahwa bagi wajib pajak dengan sengaja tdak mendaftarkan diri, atau
menyalahgunakan, atau menggunakan hak tanpa NPWP, pengukuhan PKP, sehingga
dapat menimbilkan kerugian pada pendapatan Negara, diancam dengan pidana
penjara paling singakat 6 bulandan paling lama 6 tahun dan denda paling sedikit
2 kali jumlah pajak terutang yang tidak atau kutang bayar.</span></span></h2>
<h2 style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Kemungkinan
dapat terjadi Wajib Pajak atau seseorang melakukan lagi tandak pidana dibidang
perpajakan sebagai mana dimaksud dalam pasal 39 Undang-Undang tentang ketentuan
umum dan tata cara perpajakan adalah sebagai berikut:</span></span></h2>
<h2 style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"> </span></span></h2>
<h2 style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Setiap
seorang dengan sengaja :</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Tidak mendaftarkan diri, atau
menyalahgunakan NPWP.</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Tidak menyampaikan surat
pemberitahuan.</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Menyampaikan surat pemberitahuan
yang isinya tidak benar.</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Menolak
untuk dilakukan pemeriksaan.</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Memperhatikan
pembukuan, pencatatan, atau dikumen lain yang palsu atau dipalsukan.</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Tidak
menyelenggarakan pembukuan, tidak memperlihatkan catatan atau dokumen lainnya.</span></span></h2>
<h2 style="line-height: 150%; margin-left: 1.0in; mso-list: l4 level2 lfo2; tab-stops: list 1.0in; text-align: justify; text-indent: -.25in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Tidak menyetorkan
pajak yang telah dipotong.</span></span></h2>
<h2 style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span class="mw-headline"><span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;">Sebagai
konsekwensinya terhadap wajib pajak tersebut dikenakan sanksi pidana 2 kali
lipat, apabila pengulangan pembuatannya sebelum lewat satu tahun, terhitung
sejak selesainnya menjalani pidana penjara yang<span style="mso-spacerun: yes;">
</span>dijatuhkan. Pengenaan sanksi yang lebih berat lagi dimaksudkan untuk
mencegah terjadinnya opengulangan tindak pidana di bidang perpajakan.</span></span></h2>
<h2 style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="color: black; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-weight: bold; mso-themecolor: text1;"> </span></h2>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="color: black; mso-themecolor: text1;">Setiap orang yang dengan sengaja tidak
mendaftarkan diri atau menyalahgunakan atau menggunakan tanpa hak Pengukuhan </span><a href="http://id.wikipedia.org/wiki/Pengusaha_Kena_Pajak" title="Pengusaha Kena Pajak"><span style="color: black; mso-themecolor: text1;">Pengusaha
Kena Pajak</span></a><span style="color: black; mso-themecolor: text1;">, sehingga
dapat merugikan pada pendapatan negara dipidana dengan </span><a href="http://id.wikipedia.org/w/index.php?title=Pidana_penjara&action=edit&redlink=1" title="Pidana penjara (halaman belum tersedia)"><span style="color: black; mso-themecolor: text1;">pidana penjara</span></a><span style="color: black; mso-themecolor: text1;"> paling lama 6 (enam) tahun dan denda paling tinggi 4
(empat) kali jumlah pajak terutang yang tidak atau kurang bayar.</span></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: center; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">BAB III</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: center; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">PENUTUP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">3.1. Kesimpulan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">NPWP merupakan suatu yang harus dimiliki
oleh orang/badan yang tergolong wajib pajak. Hal tersebut telah diatu pada</span>
Persyaratan untuk memperoleh NPWP diatur dalam Peraturan Direktur Jenderal
Pajak PER-160/PJ./2007 Tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan
Usaha, Tata Cara Pendaftaran dan Penghapusan Nomor Pokok Wajib Pajak, serta
Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak. Jadi dalam peraturan
ini mengatur mengenai NPWP dan pengukuhan Pengusaha Kena Pajak (PKP). </div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 45.0pt; mso-add-space: auto; text-align: justify; text-indent: 27.0pt;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-8528012240574934812013-06-04T03:58:00.001-07:002013-06-04T03:58:20.548-07:00Perubahan Laba Kotor<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="Section1">
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306107027"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">KATA
PENGANTAR</span></a><span style="mso-bookmark: _Toc306107027;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></h1>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Syukur kepada Allah Swt., karena
semata atas berkat dan karunia Nya lah akhirnya salah satu tugas mata kuliah </span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Manajemen
Keuangan</span><span style="font-family: "Times New Roman","serif";"> tentang </span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Resiko
Investasi dan Teori Portopolio</span><span style="font-family: "Times New Roman","serif";">.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Adapun<span style="mso-spacerun: yes;"> </span>makalah ini berisi tentang Analisa Peubahan
laba kotor </span><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif";">secara khusus dijelaskan oleh
kami dalam makalah ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Layaknya segala sesuatu yang ada
di bumi ini, tidaklah ada yang sempurna. Begitu juga kiranya dengan Makalah
ini, masih banyak memiliki kekurangan. Untuk itu, segala unjuk saran dan kritik
yang membangun sangat kami harapkan. Agar dimasa yang akan datang kami bisa
mempersembahkan yang lebih baik dan lebih berguna untuk kita semua. Akan tetapi
mudah-mudahan makalah ini sedikitnya memberikan manfaat untuk kita semua.
Amiiin</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">Medan</span><span style="font-family: "Times New Roman","serif";">,</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>April 2012</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif";">Penyusun</span></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-column-break-before: always;" />
</span></b>
<h1 style="line-height: 150%; margin-top: 0in; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306107028"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">DAFTAR
ISI</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></h1>
<div class="MsoTocHeading" style="line-height: 150%; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107027"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">KATA PENGANTAR</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">i</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107028"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">DAFTAR ISI</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">ii</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107029"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">BAB I</span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;"> PENDAHULUAN</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: 22.0pt right dotted 396.4pt; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107030"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">A.</span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">Latar Belakang Masalah</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107031"><span style="font-family: "Times New Roman","serif"; mso-bidi-font-style: italic; mso-no-proof: yes;">BAB II PEMBAHASAN</span><i><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.......................................................................................... </span></span></a><span style="font-family: "Times New Roman","serif";">4</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107032"><i><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">2</span></i><i><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">.1.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;">Pengertian Laba</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span></a><span style="font-family: "Times New Roman","serif";">4</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107033"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">2</span></i><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">.2.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;">Jenis – jenis Laba</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span></a><span style="font-family: "Times New Roman","serif";">4</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107034"><i><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">2</span></i><i><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">.3.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;">Pengklasifikasian Laba</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span></a><span style="font-family: "Times New Roman","serif";">5</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc2">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107035"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">2</span></i><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">.4.</span></i><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;">Perubahan Laba Kotor</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;"> </span></span></a><span style="font-family: "Times New Roman","serif";">5</span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107029"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">BAB I</span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">II PENUTUP</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span style="font-family: "Times New Roman","serif";">15</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="line-height: 150%; tab-stops: right dotted 396.4pt; text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306107029"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">DAFTAR PUSTAKA</span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; font-family: "Times New Roman","serif"; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span style="font-family: "Times New Roman","serif";">16</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"></span></div>
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<br /></div>
</div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></b>
<h1 align="center" style="line-height: 150%; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306107029"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">BAB
I</span></a><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"></span></h1>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">PENDAHULUAN</span></b></div>
<h1 style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo1; mso-pagination: widow-orphan; text-align: justify; text-indent: -.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306107030"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Latar Belakang Masalah</span></a><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"></span></h1>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Tujuan utama dari setiap kegiatan bisnis perusahaan
adalah untuk mencari keuntungan yang sebesar-besarnya dengan menekan biaya
sekecil-kecilnya (<i style="mso-bidi-font-style: normal;">profit oriented</i>).
Laba merupakan sumber utama perusahaan untuk menjaga kelangsungan hidupnya, hal
ini sesuai dengan konsep “<i style="mso-bidi-font-style: normal;">going concern</i>”
yang beranggapan perusahaan didirikan untuk hidup terus-menerus dan seolah-olah
tidak akan berhenti. Laba kotor perusahaan merupakan selisih pendapatan
penjualan neto dikurangi dengan harga pokok penjualan. Sedangkan untuk
efisiensi laba kotor perusahaan, efisiensi karena kaitannya dengan jumlah uang
atau rupiah, jika kaitannya dengan kinerja karyawan atau pegawai maka dilihat
efektivitasnya.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Sedangkan harga pokok penjualan dipengaruhi oleh
persediaan barang jadi awal ditambah harga pokok produksi dikurangi persediaan
barang jadi akhir periode. Dalam harga pokok produksi terdapat biaya produksi
dimana semakin besar biaya produksi maka semakin kecil laba perusahaan,
sebaliknya jika semakin kecil biaya produksinya maka semakin besar laba
perusahaan. Oleh karena itu biaya produksi sangat penting untuk menjaga
kestabilan perusahaan. Jika perusahaan ingin bertahan maka perusahaan harus
memperhatikan betul biaya produksi yang dikeluarkan. </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Karenanya penulis ingin sekali mengangkat biaya
produksi untuk diteliti, biaya produksi merupakan biaya-biaya yang dikeluarkan
pada saat proses produksi, biaya produksi meliputi biaya bahan baku, biaya
tenaga kerja langsung dan biaya <i style="mso-bidi-font-style: normal;">overhead</i>
pabrik. Biaya (<i style="mso-bidi-font-style: normal;">cost</i>) disini berbeda
dengan beban (<i style="mso-bidi-font-style: normal;">expense</i>), dalam laporan
keuangan biaya masuk dalam laporan harga pokok produksi (<i style="mso-bidi-font-style: normal;">cost of goods manufacture</i>) yang akan digunakan sebagai penambah
harga pokok penjualan (<i style="mso-bidi-font-style: normal;">cost of goods sold</i>)
yang selanjutnya akan mengurangi penjualan bersih sehingga didapat laba kotor.
Sedangkan beban (<i style="mso-bidi-font-style: normal;">expense</i>) masuk dalam
laporan rugi laba yang akan mengurangi laba kotor sehingga didapat laba bersih.
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">BAB II</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">PEMBAHASAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; text-align: justify; text-indent: -27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">2.2.1<span style="mso-tab-count: 1;"> </span>Pengertian laba</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Pengertian laba
menurut<span style="mso-spacerun: yes;"> </span>Earl K. Stiece,phd, James D.
stice,phd, K. Fred Skousen, phd, cpa, dalam bukunya “ Intermediate accounting”
Edisi 15 </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">“<span style="mso-tab-count: 1;"> </span><i style="mso-bidi-font-style: normal;">Gains</i>
(laba) adalah jumlah yang dapat diberikan kepada investor (sebagai hasil dari
investasi) dan kondisi perusahaan di akhir periode masih sama baiknya atau
kayanya yang diawal periode “ (2004;226)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 26.95pt;">
<span style="font-family: "Times New Roman","serif";">Pengertian laba
Menurut Theodorus M. Tuanakotta, dalam bukunya “Teori Akuntansi “ Edisi kesatu
menyatakan : “ Gains (laba) adalah berupa pemberian atau<span style="mso-spacerun: yes;"> </span>hiba yang diterima perusahaan, maupun dari
penjual atau pertukaran asset yang bukan inventori (2000;177)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify; text-indent: -9.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 26.95pt;">
<span style="font-family: "Times New Roman","serif";">Berdasarkan beberapa
pengertian diatas maka penulis mengambil kesimpulan bahwa pada dasarnya laba
adalah merupakan selisih lebih dari pendapatan,<span style="mso-spacerun: yes;">
</span>penjualan bersih dengan harga pokok penjualan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; text-align: justify; text-indent: -27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">2.2.2<span style="mso-tab-count: 1;"> </span>Jenis-Jenis Laba</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 2;"> </span>M.Tuanakotta Mengungkapkan
jenis-jenis Laba dalam hubungannya dengan perhitungan laba yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo2; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Laba
kotor yaitu perbedaan antara pendapatan bersih dan penjualan dengan harga<span style="mso-spacerun: yes;"> </span>pokok penjualan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo2; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Laba
operasi yaitu selisih antara laba kotor dengan total beban operasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l5 level1 lfo2; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span 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 style="font-family: "Times New Roman","serif";">Laba
bersih yaitu angka terakhir dari perhitungan laba-rugi dimana untuk mencarinya
laba operasi ditambah<span style="mso-spacerun: yes;"> </span>pendapatan
lain-lain dikurangi dengan beban-beban lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">2.2.3<span style="mso-tab-count: 1;"> </span>Pengklasifikasian Laba</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Dalam menyajikan
laporan laba-rugi akan terlihat pengklasifikasian dalam penetapan pengukuran
laba sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo3; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Laba
kotor atas penjualan, merupakan selisih dari penjualan bersih dan harga pokok
penjualan laba ini dinamakan laba kotor hasil penjualan bersih dikurangi dengan
beban operasi lainnya untuk periode tertentu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo3; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Laba
bersih operasi perusahaan yaitu laba kotor dikurangi dengan sejumlah biaya
penjualan, biaya administrasi dan umum.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.85pt; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo3; tab-stops: list .25in; text-align: justify; text-indent: -17.85pt;">
<span 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 style="font-family: "Times New Roman","serif";">Laba
bersih sebelum potongan pajak, merupakan pendapatan perusahaan secara
keseluruhan sebelum potongan pajak perseroan, yaitu perolehan apabila laba
operasi dikurangi atau ditambah dengan selisih pendapatan dan biaya-biaya lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo3; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Laba
kotor sesudah potongan pajak yaitu laba bersih setelah diambil atau dikurangi
dengan pendapatan dan biaya non operasional dan dikurangi dengan pajak
perseroan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.0pt; text-align: justify; text-indent: -27.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">2.2.6<span style="mso-tab-count: 1;"> </span>Perubahan Laba Kotor</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Perubahan Laba Kotor (gross
profit) perlu dianalisa untuk mengetahui sebab-sebab perubahan tersebut, baik
perubahan yang menguntungkan maupun perubahan yang tidak menguntungkan,
sehingga akan dapat diambil tindakan seperlunya untuk periode berikutnya. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Pada dasarnya perubahan laba
kotor itu disebabkan oleh dua factor, yaitu factor penjualan dan factor harga
pokok penjualan. Besar kecilnya hasil penjualan dipengaruhi oleh kwantitas atau
volume produk yang dapat dijual dan harga jual per satuan produk tersebut. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Perubahan laba kotor yang
disebabkan oleh adanya perubahan<span style="mso-spacerun: yes;"> </span>harga
pokok penjualan dapat disebabkan oleh : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahan
harga pokok rata-rata per satuan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahan
kwantitas atau volume produk yang dijual</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Perubahan laba kotor baik itu
merupakan penurunan atau kenaikan yang disebabkan oleh factor harga jual tidak
dapat digunakan sebagai pengukur kegiatan bagian penjualan, karena hal ini
disebakan oleh factor ekstern perusahaan. Suatu perubahan laba kotor<span style="mso-spacerun: yes;"> </span>yang disebabkan oleh adanya perubahan
kwantitas atau volume barang yang dijual mempunyai hubungan langsung dengan
kegiatan bagian penjualan. Penurunan laba kotor yang disebabkan oleh naiknya
harga pokok penjualan menunjukkan bagian produksi telah bekerja secara tidka
efisien. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Dari uraian diatas dapat
disimpulkan bahwa perubahan laba brutopada dasarnya dapat disebabkan oleh 4
faktor yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahan
harga jual ( sales price variance) yaitu adanya perubahan antara harga jual
yang sesungguhnya dengan harga jual yang dibudgetkan atau harga jual
sebelumnya. Perubahan ini dapat ditentukan dengtan menggunakan rumus :</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<span style="height: 57px; left: 0px; margin-left: 192px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 147px; z-index: 251660288;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="57" style="background: white; border: .75pt solid black; vertical-align: top;" width="147"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251660288;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td>
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
( Hj₂ – Hj₁ ) K₂</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Keterangan:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Hj</span>₁<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= harga
jual persatuan produkyang dibudgetkan atau tahun sebelumnya</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Hj</span>₂<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= harga
jual per satuan produk yang sesungguhnya</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">K</span>₂<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>=
kwantitas atrau volume produk yang sesungguhnya dijual tahun ini</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Apabila <span style="mso-tab-count: 1;"> </span>( Hj</span>₂<span style="font-family: "Times New Roman","serif";">
- Hj</span>₁<span style="font-family: "Times New Roman","serif";"> )
menunjukkan/menghasilkan angka positif berarti ada kenaikan harga yang berarti
menujukkan keadaan yang menguntungkan, sebaliknya bila negative berarti ada
penurunan harga jual dan menujukkan keadaan yang merugikan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahan
kwantitas produk yang dijual ( sales volume variance) yaitu adanya perubahan
antara kwantitas produk yang direncanakan/tahun sebelumnya denga kwantitas
produk<span style="mso-spacerun: yes;"> </span>yang sesungguhnya dijual
(direalisir). Perubahan yang disebabkan oleh perubahan kwantitas volume produk
yang dijual dapat ditentukan dengan rumus :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="mso-ignore: vglayout;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="16" width="236"><br /></td>
</tr>
<tr>
<td><br /></td>
<td bgcolor="white" height="49" style="background: white; border: .75pt solid black; vertical-align: top;" width="125"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251661312;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td>
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
( K₂ - K₁ ) Hj₁</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span style="font-family: "Times New Roman","serif";"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Keterangan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">K</span>₂<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>=
kwantitas penjualan yang sesungguhnya direalisir tahun ini</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">K</span>₁<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>=
kwantitas penjualan yang dibudgetkan atau tahun sebelumnya</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify; text-indent: -.5in;">
<span style="font-family: "Times New Roman","serif";">Hj</span>₁<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= harga jual per satuan produk yang
dibudgetkan atau tahun sebelumnya sebagai<span style="mso-spacerun: yes;">
</span>standard</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Bila ( K</span>₂<span style="font-family: "Times New Roman","serif";"> - K</span>₁<span style="font-family: "Times New Roman","serif";"> ) mengahsilkan angka positif
menujukkan bahwa kwantitas produk yang sesungguhnya dijual lebih besar daripada
yang direncanakan, hal ini menunjukkan keadaan yang menguntungkan atau bagian
penjualan bekerja lebih baik, sebaliknya bila menghasilkan angka negative
berarti penjualanturun dan menunjukkan keadaan yang merugikan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Perubahan
harga pokok penjualan per satuan produk ( cost price variance ) yaitu adanya
perbedaan antara harga pokok penjualan persatuan produk ( unit cost ) menurut
budget/ tahun sebelumnya dengan harga pokok yang sesungguhnya. Perubahan laba
kotor yang disebabkan oleh hal ini dapat ditentukan dengan rumus :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="mso-ignore: vglayout;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="7" width="241"><br /></td>
</tr>
<tr>
<td><br /></td>
<td bgcolor="white" height="49" style="background: white; border: .75pt solid black; vertical-align: top;" width="127"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251662336;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td>
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div class="MsoNormal">
( HPP₂ - HPP₁ ) K₂</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span style="font-family: "Times New Roman","serif";"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Keterangan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">HPP</span>₂<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>=
haraga pokok penjualan yang sesungguhnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">HPP</span>₁<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>=
harga pokok penjualan menurut budget/tahgun sebelumnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">K</span>₂<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>=
kwantitas produk yang sesungguhnya dijual</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Bila ( HPP</span>₂<span style="font-family: "Times New Roman","serif";"> - HPP</span>₁<span style="font-family: "Times New Roman","serif";"> ) mengahislkan angka positif
berarti HPP mengalami kenaikan dalam sector biaya menunjukkan keadaan yang
merugikan, sebaliknya bila hasilnya negative berate biaya mengalami penurunan
yang berarti pula menunjukkan keadaan yang menguntungkan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahan
kwantitas harga pokok penjualan ( cost volume Variance ) yaitu adanya perubahan
harga pokok penjualan karena adanya perubahan kwantitas/vol,ume yang dijual
atau yang diproduksi. Hal ini dapat ditentukan dengan menggunakan rumus :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="mso-ignore: vglayout;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="11" width="259"><br /></td>
</tr>
<tr>
<td><br /></td>
<td bgcolor="white" height="46" style="background: white; border: .75pt solid black; vertical-align: top;" width="130"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251663360;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td>
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
( K₂ - K₁ ) HPP₁</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span style="font-family: "Times New Roman","serif";"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Apabila ( K</span>₂<span style="font-family: "Times New Roman","serif";"> - K</span>₁<span style="font-family: "Times New Roman","serif";"> ) menghasilkan angka positif
berarti kwantitas yang dijual/diproduksi bertambah ( mengalami kenaikan ),
apabila kwantitas bertambah maka harga pokok penjualan akan mengalami kenaikan
pula dan bertambahnya harga pokok penjualan menunjuukkan keadaan yang tidak
menguntukan ( merugikan ). Sebaliknya bila hasilnya negative berarti ada
penurunan biaya dan menunjukkan keadaan yang menguntungkan.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif";">Contoh
pertama</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif";">PT<span style="mso-spacerun: yes;"> </span>INDIRASARI</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif";">Laporan Rugi-Laba</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif";">Akhir tahun 1979 dan 1978</span></div>
<table 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: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 19.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="4" style="border: solid black 1.0pt; height: 19.75pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 152.2pt;" valign="top" width="203">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Penjualan neto</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Harga pokok penjualan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Laba kotor</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Kwantitas yang dijual</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Harga jual per satuan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Harga poko persatuan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 19.75pt; 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: 0in 5.4pt 0in 5.4pt; width: 78.2pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">1978</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 19.75pt; 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: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">1979</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 19.75pt; 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: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Kenaikan</span></div>
</td>
</tr>
<tr style="height: 31.0pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 31.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 78.2pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">200.000</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">150.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 31.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">253.000</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">181.125</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 31.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">53.000</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">31.125</span></div>
</td>
</tr>
<tr style="height: 18.4pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 18.4pt; 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: 0in 5.4pt 0in 5.4pt; width: 78.2pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">50.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 18.4pt; 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: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">71.875</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 18.4pt; 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: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">21.875</span></div>
</td>
</tr>
<tr style="height: 50.35pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 50.35pt; 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: 0in 5.4pt 0in 5.4pt; width: 78.2pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">1.000</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">200</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">150</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 50.35pt; 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: 0in 5.4pt 0in 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">1.150</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">220</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">157,50</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 50.35pt; 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: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">150</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">20</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">7,50</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Menunjukkan adanya</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Menurut
data diatas tahun 1979 dibandingkan dengan tahun 1978 Menunjukkan adanya
kenaikan dalam penjualan sebesar Rp. 53.000, dan keanaikan harga pokok
penjualan Rp. 31.125, sehingga laba kotor 1979 dibandingkan 1978 mengalami
kenaikan sebesar Rp. 21.875. apakah yang menyebabkan kenaikan ini ? untuk
mengetahui sebab-sebab perubahan tersebut<span style="mso-spacerun: yes;">
</span>perlu dilakukan langkah-langkah analisa sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Langkah I :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Menghitung perubahan laba kotor
yang disebabkan oleh factor penjualan ( factor kwantitas penjualan maupun
factor harga jual )</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Penjualan
1979<span style="mso-tab-count: 7;"> </span>253.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Unit penjualan 1979 x harga jual
1978<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 4;"> </span><u>230.000</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan laba kotor karena
perubahan harga jual<span style="mso-tab-count: 2;"> </span><u style="text-underline: double;"><span style="mso-spacerun: yes;">
</span>23.000<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></u>(laba)</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Perubahan laba kotor yang
disebabkan adanya perubahan harga jual dapat ditentukan dengan menggtunakan
rumusnya yaitu :L</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>(
Hj</span>₂<span style="font-family: "Times New Roman","serif";"> - Hj</span>₁<span style="font-family: "Times New Roman","serif";"> ) K</span>₂<span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>(
220 – 200 ) 1.150<span style="mso-tab-count: 1;"> </span>= <u style="text-underline: double;">23.000</u></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Kwantitas
penjualan 1979 x harga jual 1978<span style="mso-tab-count: 3;"> </span>230.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Penjualan 1978 (sebagai standard
)<span style="mso-tab-count: 4;"> </span><u>200.000</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan laba kotor karena
perubahan kwantitas penjualan<span style="mso-tab-count: 1;"> </span><u style="text-underline: double;"><span style="mso-spacerun: yes;"> </span>30.000 </u><span style="mso-spacerun: yes;"> </span>(laba)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Atau :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">= ( K</span>₂<span style="font-family: "Times New Roman","serif";"> - K</span>₁<span style="font-family: "Times New Roman","serif";"> ) Hj</span>₁<span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">= (1.150 – 1.000 ) 200</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">=<u style="text-underline: double;">
30.000</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Langkah
II</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Menghitung
perubahan laba kotor yang disebabkan ole adanya perubahan harga pokok penjualan
per satuan produk maupun kwantitasnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Harag
pokok penjualan 1979<span style="mso-tab-count: 5;"> </span>181.125</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kwantitas penjualan 1979 x harga
jual 1978<span style="mso-tab-count: 3;"> </span><u>172.500</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan laba kotor perubahan
harag jual<span style="mso-tab-count: 3;"> </span><u style="text-underline: double;"><span style="mso-spacerun: yes;"> </span>8.625
</u><span style="mso-spacerun: yes;"> </span>(rugi)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Atau :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">= (HPP</span>₂<span style="font-family: "Times New Roman","serif";"> - HPP</span>₁<span style="font-family: "Times New Roman","serif";"> ) K</span>₂<span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">= ( 157,50 – 150 ) 1.150</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">=<u style="text-underline: double;">
8.625</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Kwantitas
penjualan 1979 x harga pokok 1978<span style="mso-tab-count: 3;"> </span>172.500</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Harga pokok penjualan 1978
(sebagai standard)<span style="mso-tab-count: 3;"> </span><u>150.000</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan laba kotor karena
perubahan kwantitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Harga pokok penjualan<span style="mso-tab-count: 6;"> </span><u style="text-underline: double;"><span style="mso-spacerun: yes;"> </span>22.500 </u>(
Rugi )</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Atau :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">= (K</span>₂<span style="font-family: "Times New Roman","serif";"> - K</span>₁<span style="font-family: "Times New Roman","serif";"> ) HPP</span>₁<span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">= ( 1.150 – 1000 ) 150</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="height: 452px; left: 0px; margin-left: -31px; margin-top: 38px; mso-ignore: vglayout; position: absolute; width: 562px; z-index: 251664384;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="452" style="background: white; border: .75pt solid black; vertical-align: top;" width="562"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251664384;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td>
<div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 10.0pt; line-height: 115%;">PT INDIRASARI</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 10.0pt; line-height: 115%;">Laporan Perubahan Laba Kotor</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 10.0pt; line-height: 115%;">Akhir Tahun 1979 dengan 1978</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
penjualan yang disebabkan :</span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
Harga Jual<span style="mso-tab-count: 4;"> </span>23.000</span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
kwantitas penjualan<span style="mso-tab-count: 3;"> </span><u>30.000</u></span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;"><span style="mso-tab-count: 9;"> </span>53.000</span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
harga pokok penjualan disebabkan :</span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
harag pokok per satuan produk<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>8.625</span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
kwantitas harga pokok penjualan<span style="mso-tab-count: 1;"> </span><u>22.500</u></span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;"><span style="mso-tab-count: 9;"> </span><u>31.125</u></span></div>
<div class="MsoNormal">
<span style="font-size: 10.0pt; line-height: 115%;">Kenaikan
laba kotor ……………………………………………………………………………<span style="mso-spacerun: yes;"> </span><u style="text-underline: double;">21.875</u></span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span style="font-family: "Times New Roman","serif";">= <u style="text-underline: double;">22.500</u></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: -31px; margin-top: 28px; mso-ignore: vglayout; position: absolute; width: 558px; z-index: 251665408;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="558" /></span><span style="font-family: "Times New Roman","serif";"><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<span style="mso-spacerun: yes;"> </span>Kenaikan sector penjualan
sebesar Rp. 53.000 dan kenaikan harag pokok penjualan Rp. 31.125 dapat pula
dianalisa factor-faktor penyebab perubahan tersebut </span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 281.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">dengan cara sebagai berikut :<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Factor
kwantitas penjualan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaiakan penjualan karena
naiknya volume, jika tidak ada kenaikan harga jual.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Harag per unit 1978<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>200</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan kwantitas<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><u>150</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan laba kotor karena
kwantitas penjualan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">(200 x 150)<span style="mso-tab-count: 8;"> </span>30.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Factor
harga jual :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan penjualan karena
kenaikan harga jual, jika tidak ada kenaikan kwantitas penjualan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga jual<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>20</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Volume (kwantitas) penjualan 1978<span style="mso-tab-count: 3;"> </span><u>1.000</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan laba kotor karena harga
jual ( 20 x 1.000 )<span style="mso-tab-count: 3;"> </span>20.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Factor
kwantitas penjualan dan harga jual</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga jual per satuan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Dikalikan kenaikan kwantitas
penjualan ( 20 x 150 )<span style="mso-tab-count: 3;"> </span><u><span style="mso-spacerun: yes;"> </span>3.000</u> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Total kenaikan laba bruto karena
penjualan<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span><u style="text-underline: double;">53.000</u></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga pokok penjualan Rp
31.125 dapat ditentukan factor-faktor penyebanya sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Factor
kwantitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga pokok penjualan
karena kenaikan volume jika tidak ada kenaikan harga pokok :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Harga pokok 1978<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>150</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan kwantitas atau volume<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>150</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan karena factor kwantitas
( 150 x 150 )<span style="mso-tab-count: 4;"> </span>22.500</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Factor
harga pokok ( biaya ) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga pokok penjualan
karena kenaikan harga pokok per unit, jika tidak ada kenaikan dalam volume :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga poko per satuan<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>7,50</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Volume/kwantitas<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span>1.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan karena factor harga
pokok ( 7,50 x 1.000)<span style="mso-tab-count: 3;"> </span><u><span style="mso-spacerun: yes;"> </span>7.500</u></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span 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 style="font-family: "Times New Roman","serif";">Factor
kwantitas dan harga pokok :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan harga pokok per unit
dikalikan volume ( 7,50 x 150 )<span style="mso-tab-count: 2;"> </span><u><span style="mso-spacerun: yes;"> </span>1.125</u></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Total kenaikan harga pokok
penjualan<span style="mso-tab-count: 5;"> </span><u style="text-underline: double;">31.125</u></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Untuk
kepentingan management atau pihak-pihak yang ingin mengetahui sifat atau
pengaruh berbagai factor terhadap perubahan laba kotor, maka laporan kepada
management atau pihak-pihak tersebut adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">PT INDIRASARI</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Laporan perubahan dalam
penjualan, harag pokok penjualan dan laba kotor</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Akhir tahun 1979 dengan 1978</span></div>
<table 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: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 34.15pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="3" style="border: solid black 1.0pt; height: 34.15pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 144.25pt;" valign="top" width="192">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Junlah tahun 1979</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Jumlah tahun 1978</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Kenaikan </span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 34.15pt; 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: 0in 5.4pt 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Penjualan </span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 34.15pt; 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: 0in 5.4pt 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Harga pokok penjualan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 34.15pt; 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: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Gross profit</span></div>
</td>
</tr>
<tr style="height: 32.8pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; 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: 0in 5.4pt 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">253.000</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">200.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; 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: 0in 5.4pt 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">181.125</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">150.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 32.8pt; 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: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">71.875</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">50.000</span></div>
</td>
</tr>
<tr style="height: 92.65pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 92.65pt; 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: 0in 5.4pt 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: -8px; margin-top: 27px; mso-ignore: vglayout; position: absolute; width: 353px; z-index: 251666432;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="353" /></span><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">53.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 92.65pt; 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: 0in 5.4pt 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">31.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 92.65pt; 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: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">21.875</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Kenaikan – penurunan disebabkan
oleh :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Faktor kwantitas<span style="mso-tab-count: 3;"> </span>30.000<span style="mso-tab-count: 2;"> </span>22.500<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>7.500</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Factor harga jual<span style="mso-tab-count: 3;"> </span>20.000<span style="mso-tab-count: 2;"> </span> <span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Factor harga pokok<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 2;"> </span>7.500<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span>7.500</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Factor kwantitas dan harga jual<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>3.000<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>-<span style="mso-tab-count: 2;"> </span>3.000</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Factor kwantitas dan harga pokok<span style="mso-tab-count: 1;"> </span><u><span style="mso-spacerun: yes;">
</span>-<span style="mso-tab-count: 1;"> </span></u><span style="mso-tab-count: 1;"> </span><u>1.125<span style="mso-tab-count: 1;"> </span></u><span style="mso-tab-count: 1;"> </span><u>1.125</u></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Jumlah <span style="mso-tab-count: 5;"> </span><u style="text-underline: double;">53.000<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span></u><span style="mso-tab-count: 1;"> </span><u style="text-underline: double;">31.125<span style="mso-spacerun: yes;"> </span></u><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><u style="text-underline: double;">21.875</u></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Analisa perubahan
laba kotor adalah suatu analisis untuk mengetahui sebab-sebab perubahan laba
kotor suatu perusahaan dari satu periode ke periode yang lain atau perubahan
laba kotor suatu periode dengan laba yang di budgetkan untuk periode tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Adapun faktor-faktor
yang mempengaruhi terhadap laba kotor adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo4; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahan
harga jual <i style="mso-bidi-font-style: normal;">(sales price variance) </i>yaitu
ada perubahan dengan harga jual anggaran. Perubahan laba kotor yang disebabkan
adanya perubahan harga jual dikumpulkan dengan <u>rumus </u>:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">(Hjr-Hja)KR</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: 63.0pt 1.0in 99.0pt; text-align: justify;">
<u><span style="font-family: "Times New Roman","serif";">Dimana</span></u><span style="font-family: "Times New Roman","serif";"> <span style="mso-tab-count: 1;"> </span>:
<span style="mso-tab-count: 1;"> </span>Hjr<span style="mso-tab-count: 1;"> </span>:
Harga jual realisasi (tahun yang berlaku sekarang)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: 63.0pt 1.0in 99.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Hja<span style="mso-tab-count: 1;"> </span>: Harga jual anggaran
tahun lalu</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; tab-stops: 63.0pt 1.0in 99.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>KR<span style="mso-tab-count: 1;"> </span>: Kuantitas realisasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Apabila
(Hjr-Hja) hasilnya positif berarti ada kenaikan harga yang menunjukan keadaan
yang menguntungkan, sebaliknya bila hasilnya negatif berarti ada penurunan
haraga jual dan menunjukan keadaan yang merugikan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo4; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; 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";">Perubahn
kuantitas produk yang dijual <i style="mso-bidi-font-style: normal;">(sales
volume variance) </i>yaitu ada perbedaan antara kuantitas produk anggaran
(tahun lalu) dengan kuantitas produk realisasi. Perubahan laba kotor yang
disebabkan adanya perubahan kuantitas produk yang dijual ditentukan denga <u>rumus
</u>:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">(KR-KA) HJa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Apabila
(KR-KA) hasilnya menunjukkan positif bahwa kuantitas produk yang sesungguhnya
dijual lebih dari kuantitas yang dianggarkan hal ini menunjukkan keadaan yang
menguntungkan atau bagian penjualan bekerjanya lebih baik. Sebaliknya bila
hasilnya negatif berarti penjualan turun dan menunjukkan keadaan yang
merugikan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.85pt; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo4; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span 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 style="font-family: "Times New Roman","serif";">Perubahan
harga pokok penjualan persatuan produk <i style="mso-bidi-font-style: normal;">(cost
price variance)</i> yaitu adanya perbedaan antara harga pokok penjualan
persatuan dengan produk menurut perencanaan tahun sebelumnya dengan harga pokok
penjualan, realisasi perubahan laba kotor yang disebabkan adanya perubahan
harga pokok penjualan atau satuan produk yang dijual ditentukan dengan <u>rumus
:</u></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">(HPRr-HPPa)KR</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Apabila
hasil (HPRr-HPPa) positif maka harga pokok penjualan mengalami kenaikan dalam
sektor biaya dan sebaliknya bila hasilnya negatif maka menunjukkan keadaan yang
merugikan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 17.85pt; margin-right: 0in; margin-top: 0in; mso-list: l8 level1 lfo4; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif";">Perubahan
kuantitas harga pokok penjualan <i style="mso-bidi-font-style: normal;">(cost
volume variance)</i> yaitu ada perubahan harga pokok penjualan, karena
perubahan kuantitas atau volume penjualan. Perubahan laba kotor yang disebabkan
adanya kuantitas harga pokok penjualan persatuan produk yang dijual ditentukan
dengan rumus </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">(KR-KA)HPPa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<span style="font-family: "Times New Roman","serif";">Apabila
(KR-KA) hasilnya positif berarti kuantitas yang dijual atau yang diproduksi
bertambah (mengalami kenaikan), juka kuantitas bertambah maka harga pokok
penjualan akan mengalami kenaikan pula, hal ini menunjukan keadaan yang
merugikan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: 27.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">DAFTAR PUSTAKA</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Munawir.
S Analisa Laporan Keuangan. Liberty.. Liberty. Yogyakarta. 2004 </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">www.google.com</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-43851656048147896492013-06-04T03:50:00.003-07:002013-06-04T03:50:21.758-07:00Badan Usaha<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="Section1">
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389835"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">KATA
PENGANTAR</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></h1>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setinggi
puji sedalam syukur kehadirat </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Tuhan
Yang Maha Kuasa, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">karena semata atas berkat dan karunia
Nya lah akhirnya salah satu tugas mata kuliahaKUNTANSI Manajemen tentag Tinjauan
pada laporan keuangan dan manfaat laporan keuangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Layaknya
segala sesuatu yang ada di bumi ini, tidaklah ada yang sempurna. Begitu juga
kiranya dengan Makalah ini, masih banyak memiliki kekurangan. Untuk itu, segala
unjuk saran dan kritik yang membangun sangat kami harapkan. Agar dimasa yang
akan datang kami bisa mempersembahkan yang lebih baik dan lebih berguna untuk
kita semua. Akan tetapi mudah-mudahan makalah ini sedikitnya memberikan manfaat
untuk kita semua. Amiiin</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Medan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">,</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span>Oktober</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
2011</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusun</span></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-column-break-before: always;" />
</span></b>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389836"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR ISI</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h1>
<div class="MsoTocHeading" style="margin-top: 0in;">
<br /></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389835"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">KATA PENGANTAR</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">i</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389836"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">DAFTAR ISI</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">ii</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389837"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">BAB </span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">I</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389838"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">PENDAHULUAN</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389839"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">1.1</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">Latar Belakang</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389839"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">1.</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">2</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">Faktor dalam Memilih Badan Usaha</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389839"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">1.</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">3</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">Macam-Macam Bentuk Badan Usaha</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">5</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389840"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">BAB </span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">II</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">6</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389841"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">PE</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">MBAHASAN</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">6</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389839"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">2</span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">.1</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">Perusahaan Persekutuan</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">6</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389839"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">2</span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">.</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">2</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">Firma (Fa)</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">7</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389839"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">2</span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">.</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">3</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">CV (</span><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">Commanditaire Vennootshcap</span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; text-decoration: none; text-underline: none;">)</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">8</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389842"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">BAB III</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">12</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389843"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">PENUTUP</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">12</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389847"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">3.1.</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">Kesimpulan</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">12</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389848"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">3.2.</span><span lang="IN" style="color: windowtext; mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">Saran</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">12</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc306389849"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">DAFTAR PUSTAKA</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">13</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></b>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389837"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">BAB </span></a><span style="mso-bookmark: _Toc306389837;"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;">I</span></span><span style="mso-bookmark: _Toc306389837;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"> </span><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></h1>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389838"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">PENDAHULUAN</span></a><span style="mso-bookmark: _Toc306389838;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;"></span></h1>
<div class="MsoNormal">
<br /></div>
<h2 style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l13 level2 lfo1; text-indent: -.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389839"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar Belakang</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h2>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam beroperasi, perusahaan haruslah memiliki badan
hukum tertentu agar perusahaan tersebut memiliki legalitas untuk menjalankan
kegiatannya. Keberadaan badan hukum perusahaan akan melindungi perusahaan dari
segala tuntutan akibat aktivitas yang dijalankannya. Karena badan hukum perusahaan
memberikan kepastian berusaha, sehingga kekhawatiran atas pelanggaran hukum
akan terhindar, mengingat badan hukum perusahaan memiliki rambu-rambu yang
harus dipatuhi. Dengan memiliki badan hukum, maka perusahaan akan memenuhi
kewajiban dan hak terhadap berbagai pihak yang berkaitan dengan perusahaan,
baik yang ada di dalam maupun di luar perusahaan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Badan usaha</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">
adalah kesatuan yuridis (hukum)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">teknis, dan
ekonomis yang bertujuan mencari laba atau keuntungan. Badan Usaha seringkali
disamakan dengan </span><a href="http://id.wikipedia.org/wiki/Perusahaan" title="Perusahaan"><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">perusahaan</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">,
walaupun pada kenyataannya berbeda. Perbedaan utamanya, Badan Usaha adalah
lembaga sementara perusahaan adalah tempat dimana Badan Usaha itu mengelola <i style="mso-bidi-font-style: normal;">faktor-</i></span><a href="http://id.wikipedia.org/wiki/Faktor_produksi" title="Faktor produksi"><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">faktor
produksi</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l13 level2 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; 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: 150%; mso-bidi-font-size: 11.0pt;">Faktor Dalam Memilih Badan Usaha</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>Pendirian
suatu badan hukum perusahaan haruslah memenuhi persyaratan yang telah
ditetapkan.<span style="mso-spacerun: yes;"> </span>Ada beberapa faktor untuk memilih badan usaha
yang akan dijalankan. Dalam praktiknya, pertimbangan utama pemilihan bentuk
badan hukum perusahaan antara lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></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;">Keluwesan untuk
beraktivitas</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pertimbangan tentang luasnya bidang usaha yang akan
dimasuki oleh pemilik, misalnya tanpa dibatasi oleh modal, wilayah, atau
batasan lainnya. Pertimbangan keluwesan beraktivitas ini biasanya bagi mereka
yang memiliki modal relatif besar dan memiliki hubungan dengan berbagai pihak
yang terkait, baik pemerintah, swasta, maupun asing. Sebaliknya, bagi mereka yang
tidak terlalu memperhatikan keluwesan beraktivitas biasanya hanya berfokus pada
bidang/wilayah tertentu saja. </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></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;">Batas wewenang
dan tanggung jawab pemilik</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pertimbangan yang memperhatikan masalah tanggung
jawab terhadap utang piutang perusahaan terhadap harta pribadi. Dalam hal
pengembanan wewenang dan tanggung jawab, pemilik biasanya memikirkan faktor
resiko yang akan dihadapi. Pada perusahaan yang jenis badan usahanya memiliki
tanggung jawab tidak terbatas, apabila perusahaan mengalami resiko kerugian,
maka harta pribadi ikut menjadi atas utang/kewajibannya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></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;">Kemudahan
pendirian</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pertimbangan untuk pemilik yang ingin memulai usaha
yang berskala kecil. Pemilik hanya perlu memenuhi syarat yang sederhana dan
langsung dapat menjalankan usahannya. Yang menjadi pertimbangan biasanya faktor
biaya dan modal yang harus dipenuhi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></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;">Kemudahan
memperoleh modal</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Kemudahan perusahaan dalam mendapatkan modal usaha,
mengingat perusahaan yang dijalankan semakin besar. Kemudahan memperoleh modal
ini, baik berupa modal sendiri atau modal pinjaman dari berbagai pihak seperti
bank, atau bantuan dari berbagai pihak.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></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;">Kemudahan untuk
memperbesar usaha</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pertimbangan bagi mereka yang berpikir jauh ke depan
dan optimis bahwa usaha yang dijalankan akan semakin besar, menjadi
pertimbangan badn usaha yang akan dipilih. Perusahaan yang semula kecil
terpaksa mengubah badan usahanya karena usahanya makin besar dan terus
mengalami perkembangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l2 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></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;">Kelanjutan usaha</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemilik berharap usaha yang dijalankan memiliki umur
yang panjang. Oleh karena itu, pemilihan badan usaha untuk jangka waktu yang
panjang menjadi pertimbangan guna perkembangan usaha ke depannya.</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-bidi-font-size: 11.0pt;">Dengan
mempertimbangkan beberapa faktor di atas, maka diharapkan badan usaha yang
dipilih benar-benar mampu memenuhi harapan pemiliknya. Seiring dengan
perkembangan jaman yang setiap saat berubah, maka pemilihan badan usaha juga
harus memiliki visi yang jauh ke depan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l13 level2 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Macam-Macam Bentuk Badan Usaha</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Terdapat banyak pilihan badan hukum
perusahaan yang ada saat ini. Tiap-tiap badan hukum memiliki kelebihan dan
kekurangannya masing-masing. Para pemilik
usaha dapat memilih badan hukum sesuai dengan tujuan dari masing-masing pemilik
usaha terhadap apa yang ingin dicapainya. Dalam praktiknya, terdapat beberapa
macam bentuk badan usaha yang dapat dipilih, yaitu:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"> <span lang="IN"></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perusahaan Perseorangan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Firma (fa)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perseroan Komanditer (CV)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"> </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;">Commanditaire Vennootschap</span></i><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perseroan Terbatas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"> (PT)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perusahaan Negara</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perusahaan Daerah</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">«<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Koperasi dan Yayasan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<br /></div>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389840"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">BAB </span></a><span style="mso-bookmark: _Toc306389840;"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;">II</span></span><span style="mso-bookmark: _Toc306389840;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"> </span><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></h1>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389841"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">PE</span></a><span style="mso-bookmark: _Toc306389841;"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;">MBAHASAN</span></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;"></span></h1>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l7 level1 lfo4; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Perusahaan Persekutuan </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;"></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan persekutuan adalah perusahaan yang memiliki 2 pemodal atau
lebih. Para pemodal ini terdiri dari Sekutu Aktif dan Sekutu Pasif. Sekutu
aktif adalah sekutu yang bertanggungjawab memberikan modal (uang) dan tenaganya
untuk kelangsungan perusahaan. Sedangkan sekutu pasif hanya menyetorkan
modalnya saja. Pembagian keuntungan dari sekutu pasif dan aktif berbeda sesuai
kesepakatan. Perusahaan persekutuan sendiri ada dua macam, yaitu <i style="mso-bidi-font-style: normal;">CV</i> dan <i style="mso-bidi-font-style: normal;">Firma</i>,. CV ada sekutu aktif dan pasif, sedangkan Firma hanya terdiri
dari sekutu aktif.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada Perusahaan berbentuk firma, para sekutu harus menyerahkan kekayaannya
sesuai yang tertera di akta pendirian. Maka konsekuensi yang dialami tidak
berbeda dari perusahaan perorangan. Apabila firma didirikan secara resmi, maka harus
didaftarkan ke <b>Berita Negara Republik Indonesia</b> ( BNRI ).Sedangkan dalam
perusahaan berbentuk CV/persekutuan komanditer, pendirian perusahaan harus
menggunakan akta dan harus didaftarkan. Lebih kurang, ciri-ciri CV dan firma
hapir sama, CV juga tidak memiliki kekayaan sendiri/bukan merupakan badan
hukum.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;"><img alt="*" height="13" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.png" width="13" /><span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelebihan
Perusahaan Persekutuan:</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permodalannya lebih besar
dari perusahaan perorangan</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kelangsungan hidup
perusahaan lebih lama</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengelolaan lebih mudah dan
profesional karena banyak pengelolanya</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ide-ide inovasi lebih lancar
mengalir</span></li>
</ol>
<div class="MsoListParagraph" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;"><img alt="*" height="13" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.png" width="13" /><span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kekurangannya:</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerahasiaan perusahaan tidak
terjamin.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mudah terjadi konflik antar
pemilik modal.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya pemilik modal yang
tidak bertanggung jawab.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l7 level1 lfo4; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Firma (Fa)</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Firma adalah perusahaan yang didirikan
oleh dua orang atau lebih dan menjalankan perusahaan atas nama perusahaan.
Dalam persekutuan firma umumnya seluruh sekutu memiliki kewajiban tidak
terbatas terhadap utang perusahaan, sedangkan dalam persekutuan terbatas satu
atau lebih pemilik mungkin memiliki kewajiban terbatas.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Untuk mendirikan firma terdiri dari dua
cara. Pertama melalui akta resmi dan yang kedua akta dibawah tangan. Jika
melalui akta resmi, maka proses selanjutnya harus sampai di berita Negara.
Namun jika memilih akta di bawah tangan proses tersebut tidak perlu, cukup
melalui kesepakatan pihak-pihak terlibat.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Kepemimpinan firma berada sepenuhnya di
tangan pemilik sekaligus bertanggung jawab terhadap segala resiko yang mungkin
timbul, seperti masalah utang piutang. Modal firma diperoleh dari mereka yang
terlibat dalam firma dan besarnya tergantung kesepakatan dari para pihak yang
terlibat.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">iri dan </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ifat </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">F</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">irma :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila
terdapat hutang tak terbayar, maka setiap pemilik wajib melunasi dengan harta
pribadi.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap
anggota firma memiliki hak untuk menjadi pemimpin</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang
anggota tidak berhak memasukkan anggota baru tanpa seizin anggota yang lainnya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keanggotaan
firma melekat dan berlaku seumur hidup</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">seorang
anggota mempunyai hak untuk membubarkan firma</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pendiriannya
tidak memelukan akte pendirian</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-add-space: auto; mso-list: l10 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mudah memperoleh
kredit usaha</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Mendirikan perusahaan bentuk firma lebih
menguntungkan dibandingkan dengan perusahaan perorangan. Keuntungan dengan
pendirian perusahaan dalam bentuk firma antara lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 35.45pt; margin-right: 0in; margin-top: 0in; mso-list: l16 level1 lfo5; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Untuk mendirikan
firma relatif mudah, tidak memerlukan persyaratan yang berat. Namun jika
dibandingkan dengan perusahaan perseorangan lebih sedikit berat kerena dalam
firma perlu kesepakatan para pihak yang akan mendirikan firma.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 35.45pt; margin-right: 0in; margin-top: 0in; mso-list: l16 level1 lfo5; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam pendirian
firma tidak terlalu memerlukan akta formal, karea dapat menggunakan akta dibawah
tangan (tidak formal).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 35.45pt; margin-right: 0in; margin-top: 0in; mso-list: l16 level1 lfo5; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Lebih mudah
memperoleh modal, karena pihak perbankan lebih mempercayainya. Apalagi jika
firma tersebut didirikan dengan akta resmi dan juga tidak terlalu banyak
peraturan permerintah yang mengatur.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 35.45pt; margin-right: 0in; margin-top: 0in; mso-list: l16 level1 lfo5; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Lebih mudah
berkembang karena dipegang lebih dari satu orang, sehingga lebih terbuka
terhadap berbagai pendapat atau kritikan untuk kemajuan usaha.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 35.45pt; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Cara mendirikan Firma</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">: (ps 22 KUHD)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pendirian firma bisa dengan akta
autentik (akta notaris) maupun akta dibawah tangan setelah itu akta pendirian
itu harus didaftarkan dikepaniteraan pengadilan negeri (dalam daerah hukum
amana firma tersebut berdomisili) (ps 23 KUHD) dan harus diumumkan dalam berita
negara RI. (ps 28 KUHD). Bila tidak maka menurut pasal 29 KUHD, persekutuan
dianggap tidak terbatas, baik mengenai usahanya jangka waktu pendirianya, dan
semua pesero berhak mengatasnamakan perseroan.<b> </b></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Modal Firma</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Tiap-tiap sekutu dalam firma diwajibkan
memasukkan dalam kas persekutuan modal berupa uang, benda atau tenaga. Sesuatu
yang dimasukkan itu disebut pemasukan (inbreng)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Adapun kerugian jika memilih perusahaan
dalam bentuk badan hukum<span style="mso-spacerun: yes;"> </span>Firma adalah:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pemilik firma
memiliki tanggung jawab yang tidak terbatas atas utang yang dimilikinya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Apabila salah
satu pihak pemilik firma meninggal dunia atau mengundurkan diri, maka akan
mengancam kelangsungan hidup perusahaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Kesulitan dalam
peralihan kepemimpinan karena berbagai kepentingan para pihak yang terlibat dan
juga sering terjadi konflik kepentingan sehingga dapat mengancam kemajuan
usahanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Kesulitan dalam
menghimpun dana untuk jumlah besar, serta mengikuti tender dalam jumlah
tertentu.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perseroan
komanditer (CV)</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Komanditier atau Commanditaire
Vennootshcap lebih sering disingkat dengan CV mrupakan persekutuan yang
didirikan berdasarkan kepercayaan. CV merupakan salah satu bentuk usaha yang
dipilih oleh para pengusaha yang ingin melakukan kegiatan usaha dengan modal
yang terbatas. CV merupakan badan usaha yang tidak berbadan hukum dan kekayaan
para pendirinya tidak terpisahkan dari kekayaan CV.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Dalam perseroan komanditer terdapat
beberapa sekutu yang secara penuh bertanggung jawab atas sekutu lainnya.
Kemudian ada satu atau lebih sekutu yang bertindak sebagai pemberi modal.
Tanggung jawab setuku komanditer hanya terbatas pada sejumlah modal yang
ditanamkan dalam perusahaan. Jadi, sekutu yang terdapat dalam CV ada 2 yaitu
sekutu komanditer (<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">sekutu pasif</i></b>) dan sekutu komplementer (<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">sekutu aktif</i></b>).</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l12 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sekutu aktif adalah anggota yang memimpin/ menjalankan perusahaan dan
bertanggung jawab penuh atas utang- utang perusahaan.</span></li>
</ul>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l12 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; 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: 150%;">Sekutu pasif / sekutu komanditer adalah
anggota yang hanya menanamkan modalnya kepada sekutu aktif dan tidak ikut
campur dalam urusan operasional perusahaan. Sekutu pasif bertanggung jawab atas
risiko yang terjadi sampai batas modal yang ditanam.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Perusahaan perseroan Komanditer
dijalankan oleh seorang sekutu aktif dan bertanggung jawab atas segala resiko
atau kewajiban pihak ketiga. Tanggung jawab ini juga sampai pada penggunaan
harta pribadi. Adapun sekutu pasif hanya menyetorkan sejumlah dana, namun tidak
terlibat dalam pengelolaan perusahaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Karateristik badan usaha CV:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l14 level1 lfo7; text-align: justify; text-indent: -.25in;">
<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";"><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: 150%; mso-bidi-font-size: 11.0pt;">CV didirikan
minimal 2 orang, dimana salah satu pihak bertindak sebagai Persero Komplementer
(Persero Aktif) yaitu persero pengurus yang menjabat sebagai direktur,
sedangkan yang lainnya bertindak sebagai Persero Komanditer (Persero Pasif).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l14 level1 lfo7; text-align: justify; text-indent: -.25in;">
<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";"><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: 150%; mso-bidi-font-size: 11.0pt;">Seorang persero
aktif akan bertindak melakukan segala tindakan pengurusan atas perseroan.
Dengan demikian, apabila terjadi kerugian maka persero aktif yang bertanggung
jawab secara penuh dengan seluruh harta pribadinya untuk menggantikan kerugian.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l14 level1 lfo7; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Adapun untuk
persero komanditer, karena dia hanya bisa bertindak selaku <i style="mso-bidi-font-style: normal;">sleeping patner</i>, maka dia hanya bertanggung jawab sebesar modal
yang disetorkannya ke dalam perseroan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 24.55pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">iri dan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ifat </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">CV</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l6 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sulit untuk menarik modal yang telah disetor</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l6 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">modal besar karena didirikan banyak pihak</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l6 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mudah mendapatkan kridit pinjaman</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l6 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ada anggota aktif yang memiliki tanggung jawab tidak
terbatas dan ada yang pasif tinggal menunggu keuntungan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l6 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">relatif mudah untuk didirikan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l6 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kelangsungan
hidup perusahaan cv tidak menentu</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Keuntungan dalam mendirikan perseroan
Komanditer adalah:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Untuk mendirikan
CV untuk saat ini relative lebih sulit, karena memerlukan syarat yang cukup
banyak dibandingkan dengan firma. Pendirian CV harus melalui akta notaris<span style="mso-spacerun: yes;"> </span>dan didaftarkan di Departemen Kehakiman.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Bentuk CV sudah
dikenal masyarakat, terutama masyarakat bisnis kecil dan menegah, sehingga
memudahkan perusahaan ikut dalam berbagai kegiatan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">CV lebih mudah
dalam memperoleh modal, karena pihak perbankan lebih mempercayainya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Lebih mudah
berkembang karena manajemen dipegang oleh orang yang ahli dan dipercaya oleh
sekutu lainnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">CV lebih
fleksibel, karena tanggung jawab terbatas hanya pada sekutu Komanditer
sedangkan yang mengurus perusahaan dan mempunyai tanggung jawab tidak terbatas
hanya sekutu komplementer.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<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";"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pengenaan pajak
hanya satu kali, yaitu pada badan usaha saja. Pembagian keuntungan atau laba
yang diberikan kepada sekutu Komanditer tidak lagi dikenakan pajak penghasilan.</span></div>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Adapun kerugian jika memilih perusahaan
dalam pentuk CV antara lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -20.15pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">{<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Maka tanggung jawab akan menjadi tanggung jawab
pribadi apabila sekutu komanditer menjadi sekutu aktif.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -20.15pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">{<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Status hukum badan usaha CV jarang dipilih oleh
pemilik modal atau beberapa proyek besar.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Sementara itu untuk mendirikan CV tidak
diperlukan syarat yang berat. Adapun persyarata pendirian CV adalah sebagai
berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -.25in;">
<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";"><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: 150%; mso-bidi-font-size: 11.0pt;">Pendirian CV
disyaratkan oleh dua orang, dengan menggunakan akta notaris dan menggunakan
bahasa Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -.25in;">
<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";"><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: 150%; mso-bidi-font-size: 11.0pt;">Pada pendirian
CV, yang harus dipersiapkan sebelum datang ke notaris adalah adanya persiapan
mengenai: nama CV yang akan digunakan, tempat kedudukan CV, siapa saja yang
bertindak sebagai persero aktif, dan persero diam, maksud dan tujuan pendirian
CV serta dokumen persyaratan yang lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -.25in;">
<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";"><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: 150%; mso-bidi-font-size: 11.0pt;">CV tersebut
didaftarkan pada pengadilan negeri setempat serta membawa perlengkapan berupa:
SKPD (Surat Keterangan Domisili Perusahaan) dan NPWP atas nama CV yang
bersangkutan, guna memperkuat kedudukan CV.</span></div>
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<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389842"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB III</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h1>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389843"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PENUTUP</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h1>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 10.0pt; mso-list: l5 level1 lfo2; mso-outline-level: 2; mso-pagination: widow-orphan lines-together; page-break-after: avoid; text-indent: -.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc288059611"></a><a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389844"></a><b><span style="display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-hide: all;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-hide: all;"> </span></b></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 10.0pt; mso-list: l5 level1 lfo2; mso-outline-level: 2; mso-pagination: widow-orphan lines-together; page-break-after: avoid; text-indent: -.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc288059612"></a><a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389845"></a><b><span style="display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-hide: all;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-hide: all;"> </span></b></div>
<div class="MsoListParagraph" style="display: none; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 10.0pt; mso-list: l5 level1 lfo2; mso-outline-level: 2; mso-pagination: widow-orphan lines-together; page-break-after: avoid; text-indent: -.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc288059613"></a><a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389846"></a><b><span style="display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-hide: all;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="display: none; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-hide: all;"> </span></b></div>
<h2 style="margin-left: .55in; mso-list: l5 level2 lfo2; text-indent: -.3in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389847"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">3.1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesimpulan</span></a><span style="mso-bookmark: _Toc306389847;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"></span></h2>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Badan usaha</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">
adalah kesatuan yuridis (hukum)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">teknis, dan
ekonomis yang bertujuan mencari laba atau keuntungan. Badan Usaha seringkali
disamakan dengan </span><a href="http://id.wikipedia.org/wiki/Perusahaan" title="Perusahaan"><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">perusahaan</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">,
walaupun pada kenyataannya berbeda. Perbedaan utamanya, Badan Usaha adalah
lembaga sementara perusahaan adalah tempat dimana Badan Usaha itu mengelola <i style="mso-bidi-font-style: normal;">faktor-</i></span><a href="http://id.wikipedia.org/wiki/Faktor_produksi" title="Faktor produksi"><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">faktor
produksi</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan persekutuan adalah perusahaan yang memiliki 2 pemodal atau
lebih. Para pemodal ini terdiri dari Sekutu Aktif dan Sekutu Pasif. Sekutu
aktif adalah sekutu yang bertanggungjawab memberikan modal (uang) dan tenaganya
untuk kelangsungan perusahaan. Sedangkan sekutu pasif hanya menyetorkan
modalnya saja. Pembagian keuntungan dari sekutu pasif dan aktif berbeda sesuai
kesepakatan. Perusahaan persekutuan sendiri ada dua macam, yaitu <i style="mso-bidi-font-style: normal;">CV</i> dan <i style="mso-bidi-font-style: normal;">Firma</i>,. CV ada sekutu aktif dan pasif, sedangkan Firma hanya terdiri
dari sekutu aktif.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<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;">Firma</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">
adalah perusahaan yang didirikan oleh dua orang atau lebih dan menjalankan
perusahaan atas nama perusahaan. Dalam persekutuan firma umumnya seluruh sekutu
memiliki kewajiban tidak terbatas terhadap utang perusahaan, sedangkan dalam
persekutuan terbatas satu atau lebih pemilik mungkin memiliki kewajiban
terbatas.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 28.35pt;">
<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;">Komanditier
atau Commanditaire Vennootshcap</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">
lebih sering disingkat dengan CV mrupakan persekutuan yang didirikan
berdasarkan kepercayaan. CV merupakan salah satu bentuk usaha yang dipilih oleh
para pengusaha yang ingin melakukan kegiatan usaha dengan modal yang terbatas.
CV merupakan badan usaha yang tidak berbadan hukum dan kekayaan para pendirinya
tidak terpisahkan dari kekayaan CV.</span></div>
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<h2 style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .55in; margin-right: 0in; margin-top: 0in; mso-list: l5 level2 lfo2; text-align: justify; text-indent: -.3in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389848"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saran</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></h2>
<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%;">Demikian makalah yang
dapat kami susun, mudah-mudahan bisa bermanfaat untuk pembelajaran kedepannya.
Kami harap ada perbaikan lebih terhadap isi dan conten dari makalah ini,
seperti : me</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">njelaskan apa
manfaat dari CV dan Fa tersebut serta memaparkan perbedaan dan persamaan dari
persekutuan tersebut</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">,</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> yaitu; CV dan Firma,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> agar orang yang mempelajari lebih
mengetahui seperti apa bentuk dan cirinya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></div>
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<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc306389849"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PUSTAKA</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h1>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Dikti, Hukum Bisnis, Drs. M. Purba. 2011</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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Intermasa. 1982</span></div>
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Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-47615819038750178092013-06-04T03:43:00.000-07:002013-06-04T03:43:11.059-07:00Penjualan cicilan<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormalCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Menurut
Allan R. Drebin (1996: 121) dalam buku </span><a href="http://mengerjakantugas.blogspot.com/2009/02/pengertian-akuntansi.html"><span style="color: blue; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Akuntansi</span></a><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">
Keuangan Lanjutan </span><a href="http://mengerjakantugas.blogspot.com/2009/02/pengertian-penjualan-konsinyasi.html"><span style="color: blue; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">penjualan</span></a><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">
angsuran barang dagangan adalah:</span></div>
<div class="MsoNormalCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">“Penjualan
barang dagangan yang pembayarannya dilakukan secara bertahap dalam jumlah dan
waktu yang telah ditentukan. Dan didalam penjualan angsuran barang-barang
dagangan mempunyai ketentuan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Pembayaran Uang Muka</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Yaitu
pembayaran uang muka yang dilaksanakan secara tunai yang jumlahnya sebesar
persentase tertentu dari harga jual barang atau sebesar jumlah rupiah yang
telah ditentukan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Pembayaran Angsuran </span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Yaitu
pembayaran uang tunai periodik sebagai pembayaran angsuran yang besarnya telah
ditentukan sebelumnya atau ditentukan besar kecilnya yang tergantung pada
lamanya jangka waktu angsuran.</span></div>
<div class="MsoNormalCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Menurut
Hadori Yunus Harnanto (1987:6) dalam buku </span><a href="http://mengerjakantugas.blogspot.com/2009/02/pengertian-akuntansi.html"><span style="color: blue; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Akuntansi</span></a><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"> </span><a href="http://mengerjakantugas.blogspot.com/2009/02/pengertian-laporan-keuangan.html"><span style="color: blue; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Keuangan</span></a><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">
Lanjutan penjualan angsuran adalah penjualan yang dilakukan dengan perjanjian
dimana pembayaran dilakukan secara bertahap yaitu pada saat barang-barang
diserahkan kepada pembeli, penjual menerima pembayaran pertama sebagai bagian
dari harga </span><a href="http://dutapulsa.tk/" title="Penjualan Pulsa Elektrik"><span style="color: blue; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">penjualan</span></a><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"> (down payment) dan
sisanya dibayar dalam beberapa kali angsuran.</span></div>
<div class="MsoNormalCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoListParagraph" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penjualan
Kontrak</span></b></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Dan
untuk melindungi kepentingan penjual dari kemungkinan tidak ditepatinya
kewajiban-kewajiban oleh pihak pembeli, maka terdapat bentuk perjanjian
(kontrak penjualan) penjualan angsuran sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Perjanjian penjualan bersyarat
(conditional sales contract). Dimana barang-barang telah diserahkan, tetapi hak
atas barang-barang masih berada di tangan penjual sampai seluruh pembayarannya
pertama.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Pada saat perjanjian ditandatangani dan
pembayarannya pertama telah dilakukan hak milik dapat diserahkan kepada
pembeli, tetapi dengan menggadaikan atau menghipotik untuk bagian harga
penjualan yang belum dibayar kepada si penjual.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Hak milik atas barang untuk sementara
diserahkan kepada suatu badan “trust” (trustee) sampai pembayaran harga
penjualan dilunasi. Setelah pembayaran lunas oleh pembeli baru trustee
menyerahkan hak atas barang-barang itu kepada pembeli. Perjanjian semacam ini
dilakukan dengan membuat akte kepercayaan.</span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Beli-sewa (lease-purchase), dimana
barang yang telah diserahkan kepada pembeli. Pembayaran angsuran dianggap sewa
sampai harga dalam kontrak telah dibayar lunas, baru sesudah itu hak milik
berpindah kepada pembeli.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Untuk mengurangi atau
menghindarkan kemungkinan kerugian yang terjadi dalam pemilikan kembali,
faktor-faktor yang perlu diperhatikan oleh penjual adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Besarnya pembayaran pertama (down
payment) harus cukup untuk menutup semua kemungkinan terjadinya penurunan harga
barang tersebut dari semula barang baru menjadi barang bekas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Jangka waktu pembayaran diantara
angsuran yang satu dengan yang lain hendaknya tidak terlalu lama, kalau dapat
tidak lebih dari satu bulan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Pembayaran cicilan berkala tidak harus
memlebihi penurunan nilai barang yang terjadi diantara pembayaran berkal.
Apabila niali barang ini melebihi saldo kontrak yang belum dibayar, maka pihak
pembeli segan untuk tidak memenuhi kontrak. Besarnya pembayaran angsuran
periodik harus diperhitungkan cukup untuk menutup kemungkinan penurunan nilai
barang-barang yang ada selama jangka pembayaran yang satu dengan pembayaran
angsuran berikutnya.</span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Metode
Penetapan Laba Kotor pada Penjualan Cicilan</span></b></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Ada dua pendekatan
umum yang dapat diambil pada penetapan laba kotor atas penjualan cicilan :</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penetapan Laba Kotor dalam Priode
Penjualan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penjualan cicilan dapat dipandang sebagai transaksi
dengan penangana seperti penjualan biasa. Laba kotor dapat kita tetapkan pada
saat penjualan, saat dimana barang – barang ditukarkan dengan klaim yang secara
hokum dapat dipaksakan terhadap pelanggan atau konsumen. Prosedur ini
membutuhkan penetapan semua beban yang menyangkut semua beban yang menyangkut
penyelenggaraan penjualan piutang tak tertagih, pada saat penjualan. Hal ini
dilakukan dengan mendebet perkiraan beban yang berdangkutan dan dengan
mengkredit penyisihan untuk beban yang diantisipasi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penetapan Laba Kotor dalam Periode
Penagihan per-Kas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penjualan
cicilan dapat dipandang sebagai transaksi khusus dengan penanganan laba kotor
yang dilakukan dalam periode penagihan piutang cicilan dan bukan dalam periode
di mana piutang ini timbul. Arus masuk kas , kemudian menjadi criteria
penetapan pendapatan. Pada penggunaan pendekatan ini, kita dapat menempuh
beberap prosedur alternative. Rencaba penjualan cicilan yang harus ditempuh,
harus dipertibangkan dengan seksama untuk memilih prosedur pengukuhan laba
bersih yang memuaskan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-tab-count: 1;"> </span>Prosedur penetapan laba kotor dalam
periode penagihan per kas ialah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -22.5pt;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">a.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penagihan
dipandang sebagai perolehan kembali harga pokok.</span></i><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">
Penagihan per kas atas kontrak penjualan cicilan terutama menyatakan perolehan
kembali harga pokok. Setelah harga pokok diperolh kembali, maka semua penagihan
beriktnya dianggap sebagai laba.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -22.5pt;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">b.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penagihan
dipandang sebagai realisasi laba.</span></i><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"> Penagihan dapat
dipandang terutama sebagai realisasi laba kotor atas kontrak penjualan cicilan.
Setelah seluruh laba atas transaksi ditetapkan , maka semua penagihan per kas
berikutnya dianggap sebagai perolehan harga pokok.</span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -22.5pt;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">c.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><i style="mso-bidi-font-style: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penagihan
dipandang sebagai perolehan kembali harga pokok dan realisasi laba.</span></i><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">
Setiap penagihan atas kontrak pnjualan cicilan dianggap, baik sebagai prolehan
kembali harga pokok maupun sebagai realisasim laba dalam rasio dimana kedua
factor ini terdapat dalam harga jual awal. Metode ini dimaksudkan untuk
membandingkan laba kotor penjualan cicilan atas masalaku kontrak cicilan. Biaya
yang kontinu atas kontrak cicilan sebanding dengan laba kotor yang ditetapkan
dalam priode berturut-turut ; kegagalan yang mungkin untuk merealisasikan
seluruh jumlah laba kotor, dalam hal pihak pembeli tidak mapu untuk membayar,
harus diperhitungkan. </span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Metode Cicilan</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Pada
penggunanna metode cicilan dala perkiraan, maka selisih antara harga jual
kontrak dan harga pokok penjualan dicatat sebagai laba kotor yang ditangguhkan.
Saldo ini ditetapkan senbagai endapatan, yang secara berkala membandingkan
periode penagihan uang kas terhadap harga jual. Dengan kata lain, presentase
laba kotor awal atas penjualan diperhitungkan pada penagihan berkala untuk
menetuka jumlah yang ditetapkan sebagai pendapatan . pada tiap akhir periode
saldo laba kotor yang ditangguhkan, yang masih terdapat dalam buku-buku sama
dengan persentase laba kotor yang diperhitungkan atas saldo piutang cicilan
pada tanggal itu.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penaggungan
laba kotor, pada dasarnya menyataka penagguhan hasil penjualan yang disertai
dengan penangguhan harga pokok penjualan, yang berkaitan dengan hasil penjualan
seperti itu. Penangguhan laba kotor dapat menyatakan penangguhan biaya yang
dikeluarkan dalam promosi penjualan cicilan. Akan tetapi praktek ini, biasanya
sulit untk dipertahankan. Walau nilai barang dagangan dipandang sebagai nilai
aktiva yang dapat dikompensasika untuk tahun berikutnya, namun biaya penjualan
dan<span style="mso-spacerun: yes;"> </span>administrasi secara umum tidak dapat
dibuat untuk nilai seperti itu. Disamping itu, kesulitan yang serius akan kita
jumpai dalam memilih biaya yang harus ditangguhkan dan dalam menentuka prosedur
pembebanan yang harus ditempuh dalam penangguhan seperti itu. </span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Perlu
ditegaskan bahwa pedapatan atas penjualan cicilan tidak bebas dari biaya
tertentu akan terus membebani biaya pembukuan, penagihan, dan pelayanan produk.
Mislnya – dan sementara itu biaya lainnya akan dikeluarkan pada tenggang waktu
yang berbeda – kerugian yang berakibat dengan ketadibayaran, pemilik kembali,
dan piutang ertagih. Akuntansi dengan metode cicilan biasanya berarti
penangguhan laba kotor tetapi penetapan biaya penjualan dari administrasi dalam
periode pengeluaran.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Metode
cicilan yang melaporkan laba kotor dapt digunakan untuk tujuan pajak
prnghasilan dalam harta brnda tak-gerak pribadi, oleh agen-agen penjualan yang
secara teratur melakukan rencana penjuala cicilan.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Ayat
ayat jurnal yang dibutuhkan dalam akuntansi untuk penetapan penjulan cicilan
diilustrasikan di bawah ini.. akuntansi dengan metode cicilan diilustrasikan
lebih dulu lewat contoh sederhana menganai penjualan harta benda tak gerak dan
dan kemudian diketangahkan contoh – contoh yang menyangkut penjualan barang
dagang.</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Penjualan Barang Dagangan Berdasarkan
Penjualan Cicilan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Prosedur yang digunakan dalam Akuntansi untuk penjualan
barang dangan berdasarkan cicilan sama dengan prosedur yang diilustrasikan di
atas tadi. Dalam mencatat transaksi perlu dibedakan antara penjualan regular
(biasa) dan penjualan cicilan dan, di samping itu kita perlu memberikan
data-data lainnya untuk mencapai laba kotor yang ditentukan sebagai akibat dari
penagihan atas perkiraan ciciclan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Illustrasi akuntansi untuk penjualan barang dagangan yang
berdasarkan cicilan, asumsikan bahwa neraca untuk Kelton Sales Co Pada tanggal
1januari 1987 adlah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; font-family: Times,"Times New Roman",serif; margin-left: 0.2in; width: 636px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 243.0pt;" valign="top" width="324">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Aktiva</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Kas……………………………….…$<span style="mso-spacerun: yes;"> </span>25.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Persediaan barang dagangan……..<span style="mso-spacerun: yes;"> </span>100.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Piutang Usaha (biasa)………………<span style="mso-spacerun: yes;"> </span>15.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Piutang Usaha cicilan, Tahun
1976...<span style="mso-spacerun: yes;"> </span>60.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Piutang usaha Cicila, Tahun
1975….<span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="mso-ignore: vglayout;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="20" width="222"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="73" /></td>
</tr>
</tbody></table>
</span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"> </span></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: 223px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251662336;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="73" /></span><span style="height: 2px; left: 0px; margin-left: 223px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251660288;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="73" /></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Total
Aktiva……………………… $ 220.000</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 3.25in;" valign="top" width="312">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Kewajiba dan Modal</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Hutang Usaha…………..………...$<span style="mso-spacerun: yes;"> </span>40.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Laba kotor yang ditangguhkan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">atas penjuala cicilan, tahun
1967….<span style="mso-spacerun: yes;"> </span>22.800</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Laba kotor yang ditangguhkan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">atas penjuala cicilan, tahun
1967….<span style="mso-spacerun: yes;"> </span>7.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Modal Saham………………………100.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Laba yang ditangguhkan…………..<span style="mso-spacerun: yes;"> </span>50.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="mso-ignore: vglayout;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="20" width="215"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="73" /></td>
</tr>
</tbody></table>
</span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;"> </span></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: 215px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251663360;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="73" /></span><span style="height: 2px; left: 0px; margin-left: 215px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251664384;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="73" /></span><span style="color: windowtext; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 0pt;">Total kewajiaban dan
Modal…… $ 220.000</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Penjuala cicilan tahun 1986 dan
tahun 1985 dilakukan dengan tingkat laba kotor masing-masing sebesar 38 %. Pada
tanggal 1 Januari 1987, dengan piuatang usaha cicilan tahun 1986 sebesar $
60.000 yang masih ad, melaporkan laba kotoryang ditangguhkan sebesar 38 % dari
jumlah ini, yakni sebesar $ 22.800, dengan piuatang usaha cicilan tahun 1985
yang berjumlah sebesar $ 20.000, melaporkan laba kotor yang ditangguhkan
sebesar 35 % dari jumlah ini, atau sebesar $ 7.000.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Transaksi dan ayat Jurnal untu Kelton Sales
Co. yang berkaitang dengan penjualan biasa dan penjualan cicilan tahun 1987
adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; font-family: Times,"Times New Roman",serif; width: 649px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Transaksi</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Ayat
Jurnal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1
Januari-31 Desember</span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(1)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penjualan
biasa, yang terdiri dari penjualn per kas (tunai) $250.000, dan penjualan
dengan kredit $200.000; penjulan cicilan sebesar $150.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kas…............................
$ 250.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Piutang Usaha (biasa)..<span style="mso-spacerun: yes;"> </span>200.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Penjualan Biasa……… $450.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang usah cicilan
1982 150.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Penjualan Cicilan……..$
150.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(2)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penerimaan
barang dagangan dengan kredit sebesar $425.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pembelian………….
$425.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Hutang Usaha…………. $425,000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(3)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penerimaan
tambahan dari penjualan per kas dan dari sumber sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang usaha Biasa…………….. $ 190.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang Usaha Cicilan 1987……<span style="mso-spacerun: yes;"> </span>80.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang Usaha Cicilan 1986……<span style="mso-spacerun: yes;"> </span>40.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang Usaha Cicilan 1985……<span style="mso-spacerun: yes;"> </span>15.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kas…………..………. $325.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Piutang Usaha Biasa……….…. $190.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Piutang Usaha Cicilan, 1987…. $<span style="mso-spacerun: yes;"> </span>80.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Piutang Usaha Cicilan, 1986…. $<span style="mso-spacerun: yes;"> </span>40.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Piutang Usaha Cicilan, 1985…. $<span style="mso-spacerun: yes;"> </span>15.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(4)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pembayaran
Untuk :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Hutang usaha<span style="mso-spacerun: yes;"> </span>$435.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Potongan yang diambil<span style="mso-spacerun: yes;">
</span>(5.000)<span style="mso-spacerun: yes;"> </span>$430.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Biaya Operasi<span style="mso-spacerun: yes;"> </span>120.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Hutang Usaha…………</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Biaya Operasi…………
$120.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Potongan Pembelian..…..…. $<span style="mso-spacerun: yes;"> </span>5.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Kas……………………..….. $550.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penyesuaian dan Penutupan per 31 Des</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(5)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
mencatat harga pokok barang yang berkaitan denga penjualan cicilan $90.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Harga pokok
penjualan cicilan $ 90.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Pengiriman Atas Penjualan</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Cicilan……………………………$ 90.00 </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(6)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
menutup perkiraan penjualan cicilan dan untuk mencatat laba kotor atas penjualan
cicilan untuk tahun itu, $60.000 (40% dari penjualan cicilan)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penjualan
cicilan…………… $ 90.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Harga pokok penjualan cicilan.. $ 90.000</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>kotor yang ditangguhkan atas </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>penjualan cicilan tahun 1987…. $ 60.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(7)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
mencatat laba kotor yang direalisasi sebagai akibat dari penagihan atas
piutang usaha cicilan tahun 1987, 1986 dan 1985 sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang usaha cicilan tahun 1987,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">40 % dari $80.000……...……. $32.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang usaha cicilan tahun 1986,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">38 % dari $40.000……...……. $16.200</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Piutang usaha cicilan tahun 1985,</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">35
% dari $15.000……...……. $<span style="mso-spacerun: yes;"> </span>6.250</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(8)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
menutup perkiraan persediaan awal, pembelian, potongan pembelian, den
pengiriman penjualan cicilan kedalam ikhtisar Rugi-laba, yang dengan
demikian, mengikhtisarkan barang-batang yang tersedia untuk penjualan biasa
($430.000)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(9)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
mencatat persediaan akhir yang dengan demikian, mengikhtisarkan harga pokok
barang yang berkaitan dengan penjualan biasa ($310.000)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(10)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk menutup penjualan biasa
kedalam Ikhtisar Rugi-Laba yang dengan demikian, mengikhtisarkan laba kotor
atas penjualan ($140.000)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(11)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk menutup laba kotor yang
direalisasikan atas penjualan cicilan tahun berjalan dan tahun-tahun
sebelumnya kedalam ikhtisar Rugi-Laba yang dengan demikian mengikhtisarkan
laba kotor ($192.000)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(12)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk menutup biaya operasional
kedalam ikhtisar rugi-laba yang dengan demikian mengikhtisarkan laba bersih
sebelum pajak penghasilan ($72.450) </span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(13)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk mencatat hutang pajak
penghasilan yang diperlukan sebesar 40% dari laba bersih sebelum pajak
$72,460, atau sebesar $28,980</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(14)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk menutup biaya pajakl
kedalam ikhtisar rugi-laba yang dengan demikian mengikhtisarkan laba bersih
($43.470)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 257.4pt;" valign="top" width="343">
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">(15)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk memindahkan laba bersih
dan laba yang ditahan ($43.470)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 229.5pt;" valign="top" width="306">
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Prosedur
Menghitung Realisasi Laba Bruto</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dalam Ilustrasi
di muka, laba kotor yang direalisasikan dihitung dengan menggunakan presentase
laba kotor yang direalisasikan dihitung dengan menggunakan presentase laba
kotor untuk tahun dimana penjualan cicilan menghaslkan jumlah yang ditagih atas
penjualan seperti itu. Laba kotor yang direalisasikan juga dapat ditentukan
dengan jalan menghitung jumlah laba kotor yang ditangguhkan pada akhir periode
dan mengurangkan perkiraan laba kotor yang ditangguhkan dari saldo ini. Dengan
menggunakan data-data Kenton Sales Co. di muka itu, prosedur ini ditempuh
sebagai berikut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; font-family: Times,"Times New Roman",serif; width: 649px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0in 5.4pt 0in 5.4pt; width: 3.2in;" valign="top" width="307">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 1.25in;" valign="top" width="120">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1987</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1986</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; 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: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1985</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 3.2in;" valign="top" width="307">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Saldo laba kotor yang digunakan sebelum pe</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">nyesuaian ………….......................…………</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Laba kotor yang ditangguhkan pada
akhir atahun 1987 :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Atas piutang usaha cicilan tahun
1987, 40 % dari saldo yang tak tertagih $70.000……….. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Atas piutang usaha cicilan tahun
1986, 38 % dari saldo yang tak tertagih $20.000………</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Atas piutang usaha cicilan tahun
1985, 35 5 dari saldo yan tak tertagih $ 5.000…………</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 1.25in;" valign="top" width="120">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
60.000</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
28.000</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
22. 800</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
7.600</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
7.000</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
1.750</span></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td 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: 0in 5.4pt 0in 5.4pt; width: 3.2in;" valign="top" width="307">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penggunaan dalam saldo laba kotor yang ditangguhkan pada
akhir tahun 1987-laba kotor yang direalisasi sebagai akibat dari pegihan
selama tahun 1987………………..</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 1.25in;" valign="top" width="120">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="height: 2px; left: 0px; margin-left: 16px; margin-top: 29px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251665408;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="73" /></span><span style="height: 2px; left: 0px; margin-left: 16px; margin-top: 32px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251666432;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="73" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$ 32.000</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 85.5pt;" valign="top" width="114">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="height: 2px; left: 0px; margin-left: 13px; margin-top: 29px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251667456;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="73" /></span><span style="height: 2px; left: 0px; margin-left: 13px; margin-top: 32px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251668480;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="73" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$ 15.200</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-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: 0in 5.4pt 0in 5.4pt; width: 81.0pt;" valign="top" width="108">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">$
5.250</span></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<span style="mso-ignore: vglayout; position: relative; z-index: 251669504;"><span style="height: 2px; left: 0px; left: 10px; position: absolute; top: -2px; width: 73px;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="73" /></span></span><span style="height: 2px; left: 0px; margin-left: 10px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 73px; z-index: 251670528;"><img height="2" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="73" /></span><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penggunaan Buku Harian Khusus Pada
Pencatatan Penjualan Cicilan</span></b><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">. Transaksi penualan
dan kas biasanya dicatat dalam buku harian khusus untuk penjualan dan kas. Buku
harian khusus penjualan biasanya memuatk olom-kolom khusus untuk penjualan per
kas, penjualan biasa dengan kredit, dan penjualan cicilan. Buku harian
penerimaan kas memuat sebuah kolom untuk penagihan atas piutang usaha biasa dan
juga kolom-kolom khusus untuk penagihan atas piutang usaha cicilan, untuk
periode yang berjalan (periode sekarang) dan periode sebelumnya. Apabila laba
kotor hrus ditentukan menurut departemen, maka buku harian khusus dapat
dimaksudkan sebagai pengelompokkan lebih lanjut dari penjualan harga pokok
penjualan, dan piutang usaha cicilan serta penagihan oleh masing-masing
departemen.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: 0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Penetapan Umur Piutang Dalam
Akuntansi Dengan Metode Cicilan. </span></b><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dalam ilustrasi,
perkiraan diselenggarakan baik untuk iutang usaha cicilan maupun untuk laba
kotor<span style="mso-spacerun: yes;"> </span>yang ditangguhkan menurut tahun
penagihan dikaitkan dengan piutang usaha yang dikelompokkan menurut tanggal
penjualan semula. Kita juga dajpat menggunakan sebuah perkiraan pengendali dan
sebuah buku tambahan untuk semua perkiraan cicilan dan mengikhtisarkan total
laba kotor yang ditangguhkan dalam sebuah perkiraan tunggal. Akan tetapi jika
kita menempuh cara ini, pada tiap akhir periode kita perlu menganalisis dan
mengelompokkan piutang usaha ciiclan sesuai dengan tahun penualan semula.
Kemudian persentase laba kotor yang tepat dapat ditetapkan pada total piutang
usaha menurut tahun untuk menetapkan saldo laba kotor yang ditangguhkan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0.25in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Times,"Times New Roman",serif; line-height: 150%; margin-left: 0in; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: 150%;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-54132757022279639222013-06-04T03:40:00.000-07:002013-06-04T03:40:27.630-07:00Faktor yang Mempengaruhi Proses dan Hasil Belajar<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">BAB I</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;">PENDAHULUAN</span></b></div>
<div class="MsoNormalCxSpLast" style="font-family: Times,"Times New Roman",serif; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;"><br /></span></b></div>
<div class="MsoListParagraph" style="font-family: Times,"Times New Roman",serif; text-align: justify; text-indent: -0.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; line-height: 115%;"> Latar Belakang</span></b></div>
<div style="font-family: Times,"Times New Roman",serif; line-height: 115%; text-align: justify; text-indent: 0.25in;">
<span style="color: black; mso-themecolor: text1;">Kegiatan menyusun rencana pembelajaran
merupakan salah satu tugas penting guru dalam memproses pembelajaran siswa.
Dalam perspektif kebijakan pendidikan nasional yang dituangkan dalam
Permendiknas RI No. 52 Tahun 2008 tentang Standar Proses disebutkan bahwa salah
satu komponen dalam penyusunan Rencana Pelaksanaan Pembelajaran (RPP) yaitu
adanya <strong>tujuan pembelajaran</strong> yang di dalamnya menggambarkan
proses dan hasil belajar yang diharapkan dapat dicapai oleh peserta didik
sesuai dengan kompetensi dasar. <strong>Tujuan pembelajaran </strong>
hendaknya diletakkan dan dijadikan titik tolak berfikir guru dalam menyusun
sebuah Rencana Pembelajaran, yang akan mewarnai komponen-komponen perencanan
lainnya.</span></div>
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<br /></div>
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<br /></div>
<div align="center" class="MsoNormalCxSpMiddle" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">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: 115%;">PEMBAHASAN</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<b><span 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;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Faktor – Faktor yang Mempengaruhi
Proses dan Hasil Belajar</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Faktor
yang mempengaruhi proses dan hasil belajar :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-list: l8 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Faktor raw
input (yakni factor murid / anak itu sendiri) di mana tiap anak memiliki
kondisi yang berbeda-beda dalam :</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kondisi fisiologis</span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Factor-faktor fisiologis adalah factor-factor
yang berhubungan dengan kondisi fisik individu. Factor-factor ini dibedakan
menjadi dua macam. </span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pertama,</span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">
keadaan tonus jasmani. Keadaan tonus jasmani pada umumnya sangat memengaruhi
aktivitas belajar seseorang . kondisi fisik yang sehat dan bugar akan
memberikan pengaruh positif terhadap kegiatan belajar individu. Sebaliknya,
kondisi fisik yang lemah atau sakit akan menghambat tercapainya hasil belajar
yang maksimal. Oleh karena itu keadaan tonus jasmani sangat memengaruhi proses
belajar , maka perlu ada usaha untuk menjaga kesehatan jasmani. </span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify; text-indent: .5in;">
<i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kedua</span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">,
keadaan fungsi jasmani/fisiologis. Selama proses belajar berlangsung, peran
fungsi fisiologis pada tubuh manusia sangat memengaruhi hasil belajar, terutama
panca indra. Panca indra yang berfunsi dengan baik akan mempermudah aktivitas
belajar dengan baik pula . dalam proses belajar , merupakan pintu masuk
bagi segala informasi yang diterima dan ditangkap oleh manusia. Sehinga manusia
dapat menangkap dunia luar. Panca indra yang memiliki peran besar dalam
aktivitas belajar adalah mata dan telinga. Oleh lkarena itu, baik guru maupun
siswwa perlu menjaga panca indra dengan baik, baik secara preventif maupun
secara yang bersifat kuratif. Dengan menyediakan sarana belajar yang memenuhi
persyaratan, memeriksakan kesehatan fungsi mata dan telinga secara periodic,
mengonsumsi makanan yang bergizi , dan lain sebagainya.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kondisi Psikologis</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">kecerdasan
/intelegensia siswa </span></i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"> </span></div>
<div class="MsoNormalCxSpFirst" style="margin-left: .5in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pada umumnya kecerdasan diartikan sebagai
kemempuan psiko-fisik dalam mereaksikan rangsaganan atau menyesuaikan diri
dengan lingkungan melalui cara yang tepat. Dengan dmikian, kecerdasan bukan
hanya berkaitan dengan kualitas otak saja, tetapi juga organ-organ tubuh
lainnya. Namun bila dikaitkan dengan kecerdasan, tentunya otak merupakan organ
yang penting dibandingkan organ yang lain, karena fungsi otak itu sebagai organ
pengendali tertinggi (executive control) dari hamper seluruh aktivitas manusia.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kecerdasan merupakan factor psikologis yang paling
penting dalam proses belajar siswa, karena itu menentukan kualitas belajar
siswa. Semakin tinggi iteligensi seorang individu, semakin besar peluang
individu tersebut meraih sukses dalam belajar. Sebaliknya, semakin rendah
tingkat intelegensi individu, semakin sulit individu itu mencapai kesuksesan
belajar. Oleh karena itu, perlu bimbingan belajar dari orang lain, seperti
guru, orang tua, dan lain sebagainya. Sebagai factor psikologis yang penting
dalam mencapai kesuksesan belajar, maka pengetahuan dan pemahaman tentang
kecerdasan perlu dimiliki oleh setiap calon guru professional, sehingga mereka
dapat memahami tingakat kecerdasannya.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Para ahli membagi tingkatan IQ bermacam-macam, salah
satunya adalah penggolongan tingkat IQ berdasarkan tes Stanford-Biner yang
telah direvisi oleh Terman dan Merill sebagai berikut ((Fudyartanto
2002).</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Distribusi Kecerdasan IQ menurut Stanford Revision</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: .5in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Tingkat kecerdasan (IQ)</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Klasifikasi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">140 – 169</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Amat superior</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">120 – 139</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Superior</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">110 – 119</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Rata-rata tinggi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">90 – 109</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Rata-rata</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">80 – 89</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Rata-rata rendah</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">70 – 79</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Batas lemah mental</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">20 — 69</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormalCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Lemah mental</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Dari table tersebut, dapat diketahui ada 7 penggolongan
tingkat kecerdasan manusia, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">A. Kelompok kecerdasan amat
superior (very superior) merentang antara IQ 140—IQ 169;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">B. Kelompok kecerdasan superior
merenytang anatara IQ 120—IQ 139;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">C. Kelompok rata-rata tinggi
(high average) menrentang anatara IQ 110—IQ 119;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">D. Kelompok rata-rata (average)
merentang antara IQ 90—IQ 109;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">E. Kelompok rata-rata rendah (low
average) merentang antara IQ 80—IQ 89;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">F. Kelompok batas lemah
mental (borderline defective) berada pada IQ 70—IQ 79;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">G. Kelompok kecerdasan lemah
mental (mentally defective) berada pada IQ 20—IQ 69, yang termasuk dalam
kecerdasan tingkat ini antara lain debil, imbisil, idiot.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pemahaman tentang tingkat kecerdasan individu dapat
diperoleh oleh orang tua dan guru atau pihak-pihak yang berkepentingan melalui
konsultasi dengan psikolog atau psikiater. Sehingga dapat diketahui anak didik
berada pada tingkat kecerdasan yang mana, amat superior, superior, rata-rata,
atau mungkin malah lemah mental. Informasi tentang taraf kecerdasan seseorang
merupakan hal yang sangat berharga untuk memprediksi kamampuan belajar
seseorang. Pemahaman terhadap tingkat kecerdasan peserta didik akan membantu
megarahkan dan merencanakan bantuan yang akan diberikan kepada siswa.</span></div>
<div class="MsoNormalCxSpLast" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Motivasi</span></div>
<div class="MsoNormalCxSpFirst" style="margin-left: .5in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"> Motivasi adalah salah satu factor yang
memengaruhi keefektifan kegiatan belajar siswa. Motivasilah yang mendorong
siswa ingin melakukan kegiatan belajar. Para ahli psikologi mendefinisikan
motivasi sebagai proses di dalam diri individu yang aktif, mendorong, memberikan
arah, dan menjaga perilaku setiap saat (Slavin, 1994). Motivasi juga diartikan
sebagai pengaruh kebutuhan-kebutuhan dan keinginan terhadap intensitas dan arah
perilaku seseorang. </span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Dari sudut sumbernya motivasi dibagi menjadi dua, yaitu
motivasi intrinsic dan motivasi ekstrinsik. Motaivasi intrinsic adalah semua
factor yang berasal dari dalam diri individu dan memberikan dorongan untuk
melakukan sesuatu. Seperti seorang siswa yang gemar membaca, maka ia tidak
perlu disuruh-suruh untuk membaca, karena membaca tidak hanya menjadi aktifitas
kesenangannya, tapi bisa jadi juga telah mejadi kebutuhannya. Dalam proses
belajar, motivasi intrinsic memiliki pengaruh yang efektif, karena motivasi
intrinsic relaatif lebih lama dan tidak tergantung pada motivasi dari luar(ekstrinsik).</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menurut Arden N. Frandsen (Hayinah, 1992), yang termasuk
dalam motivasi intrinsic untuk belajar anatara lain adalah:</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">a. Dorongan ingin tahu dan
ingin menyelisiki dunia yang lebih luas;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">b. Adanya sifat positif dan
kreatif yang ada pada manusia dan keinginan untuk maju;</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">c. Adanaya keinginan untuk
mencapai prestasi sehingga mendapat dukungan dari orang-orang penting, misalkan
orang tua, saudara, guru, atau teman-teman, dan lain sebaginya.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">d. Adanya kebutuhan untuk
menguasai ilmu atau pengetahuan yang berguna bagi dirinya, dan lain-lain.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Motivasi ekstrinsik adalah factor yang dating dari luar
diri individu tetapi memberi pengaruh terhadap kemauan untauk belajar. Seperti
pujian, peraturan, tata tertib, teladan guru, orangtua, danlain sebagainya.
Kurangnya respons dari lingkungansecara positif akan memengaruhi semangat
belajar seseorang menjadi lemah. </span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpLast" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Minat</span></div>
<div class="MsoNormalCxSpFirst" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Secara sederhana,minaat
(interest) nerrti kecemnderungan dan kegairahan yang tinggi atau keinginan yang
besar terhadap sesuatu. Menurut Reber (Syah, 2003) minat bukanlah istilah yang
popular dalam psikologi disebabkan ketergantungannya terhadap berbagai factor
internal lainnya, seperti pemusatan perhatian, keingintahuan, moativasi, dan
kebutuhan.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Namun lepas dari kepopulerannya, minat sama halnya dengan
kecerdasan dan motivasi, karena memberi pengaruh terhadap aktivitas belajar, ia
akan tidak bersemangat atau bahkan tidak mau belajar. Oleh karena itu, dalam
konteks belajar di kelas, seorang guru atau pendidik lainnya perlu
membangkitkan minat siswa agar tertarik terhadap materi pelajaran yang akan
dihadapainya atau dipelajaranya.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Untuk membagkitkan minat belajar tersebut, banyak cara
yang bisa digunakan. Anatara lain, pertama, dengan mebuat materi yang akan
dipelajarai semenarik mingkin dan tidak membosankan, baik dari bentuk buku
materi, desai pembelajaran yang membebaskan siswa mengeksplor apa yang
dipelajari, melibatkan seluruh domain belajar siswa (kognitif, afektif,
psikomotorik) sehingga siswa menjadi aktif, maupun performansi guru yang
menarik saat mengajar. Kedua, pemilihan jurusan atau bidang studi. Dalam
hal ini, alangkah baiknya jika jurusan atau bidang studi dipilih sendiri oleh
siswa sesuai dengan minatnya.</span></div>
<div class="MsoNormalCxSpLast" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"> </span></div>
<div class="MsoListParagraph" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sikap</span></div>
<div class="MsoNormalCxSpFirst" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"> <span style="mso-tab-count: 1;"> </span>Dalam
proses belajar, sikap individu dapat memengaruhi keberhasilan proses
belajarnya. Sikap adalah gejala internal yang mendimensi afektif berupa
kecenderungan untuk mereaksi atau merespons dangan cara yang relative tetap
terhadap obyek, orang, peristiwa dan sebaginya, baik secara positif maupun
negative (Syah, 2003).</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sikap siswa dalam belajar dapat dipengaruhi oleh perasaan
senang atau tidak senang pada performan guru, pelajaran, atau lingkungan
sekitarnya. Dan untuk mengantisipasi munculnya sikap yang negative dalam
belajar, guru sebaiknya berusaha untuk menjadi guru yang professional dan
bertanggungjawab terhadap profesi yang dipilihnya. Dengan
profesionalitas,seorang guru akan berusaha memberikan yang terbaik bagi
siswanya; berusaha mengambangkan kepribadian sebagai seorang guru yang empatik,
sabar, dan tulus kepada muridnya; berusaha untuk menyajikan pelajaranyang
diampunya dengan baik dan menarik sehingga membuat siswa dapat mengikuti
pelajaran dengan senang dan tidak menjemukan; meyakinkansiswa bahwa bidang
studi yang dipelajara bermanfaat bagi ddiri siswa.</span></div>
<div class="MsoNormalCxSpLast" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Bakat</span></div>
<div class="MsoNormalCxSpFirst" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"> <span style="mso-tab-count: 1;"> </span>Faktor
psikologis lain yang memengaruhi proses belajar adalah bakat. Secara umum,
bakat (aptitude) didefinisikan sebagai kemampuan potensial yang dimiliki
seseorang untuk mencapai keberhasilan pada masa yang akan dating (Syah, 2003).
Berkaitan dengan belajar, Slavin (1994) mendefinisikan bakat sebagai kemampuan
umum yang dimilki seorang siswa untauk belajar. Dengan demikian, bakat adalah kemampuan
seseorang menjadi salah satukomponen yang diperlukan dalam proses belajar
seseorang. Apabila bakat seseorang sesuai dengan bidang yang sedang
dipelajarinya, maka bakat itu akan mendukung proses belajarnya sehingga
kemungkinan besar ia akan berhasil.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pada dasarnya setiap orang mempunyai bakat atau potensi
untuk mencapai prestasi belajar sesuai dengan kemampuannya masing-masing.
Karena itu, bakat juga diartikan sebagai kemampuan dasar individu untuk
melakukan tugas tertentu tanpa tergantung upaya pendidikan dan latihan.
Individu yang telah mempunyai bakat tertentu, akan lebih mudah menyerap
informasiyang berhungan dengan bakat yang dimilkinya. Misalnya, siswa yang
berbakat dibidang bahasa akan lebih mudah mempelajari bahasa-bahasa yang lain
selain bahasanya sendiri.</span></div>
<div class="MsoNormalCxSpMiddle" style="margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Karena belajar jug dipengaruhi oleh potensi yang dimilki
setiap individu,maka para pendidik, orangtua, dan guru perlu memerhatikan dan
memahami bakat yang dimilki oleh anaknya atau peserta didiknya, anatara lain
dengan mendukung,ikut mengembangkan, dan tidak memaksa anak untuk memilih
jurusan yang tidak sesuai dengan bakatnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Faktor
environmental input (yaitu factor lingkungan), baik itu lingkungan alami
ataupun lingkungan sosial.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Lingkungan Alami</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">seperti kondisi udara yang
segar, tidak panas dan tidak dingin, sinar yang tidak terlalu silau/kuat, atau
tidak terlalu lemah/gelap, suasana yang sejuk dantenang. Lingkungan alamiah
tersebut mmerupakan factor-faktor yang dapat memengaruhi aktivitas belajar
siswa. Sebaliknya, bila kondisi lingkungan alam tidak mendukung, proses belajar
siswa akan terlambat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Lingkungan sosial</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">a.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Lingkungan
social sekolah, seperti ggggggguru, administrasi, dan teman-teman sekelas dapat
memengaruhi proses belajar seorang siswa. Hubungan harmonis antra ketiganya dapat
menjadi motivasi bagi siswa untuk belajar lebih baikdisekolah. Perilaku yang
simpatik dan dapat menjadi teladan seorang guru atau administrasi dapat menjadi
pendorong bagi siswa untuk belajar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">b.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Lingkungan
social massyarakat. Kondisi lingkungan masyarakat tempat tinggal siswa akan
memengaruhi belajar siswa. Lingkungan siswa yang kumuh, banyak pengangguran dan
anak terlantar juga dapat memengaruhi aktivitas belajarsiswa, paling tidak
siswa kesulitan ketika memerlukan teman belajar, diskusi, atau meminjam
alat-alat belajar yang kebetulan belum dimilkinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">c.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Lingkungan
social keluarga. Lingkungan ini sangat memengaruhi kegiatan belajar. Ketegangan
keluarga, sifat-sifat orangtua, demografi keluarga (letak rumah),
pengelolaankeluarga, semuannya dapat memberi dampak terhadap aktivitas belajar
siswa. Hubungan anatara anggota keluarga, orangtua, anak, kakak, atau adik yang
harmonis akan membantu siswa melakukan aktivitas belajar dengan baik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Faktor
instrumental input, yang didalamnya<span style="mso-spacerun: yes;">
</span>antara lain terdiri dari :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kurikulum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Program / Bahan ajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sarana dan fasilitas</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Guru (tenaga pengajar)</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Faktor
pertama dapat disebut sebagai “factor dari dalam” dan factor kedua dan ketiga
disebut sebagai “factor dari luar”</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Perlunya Motivasi dan Tujuan Belajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pentingnya menjaga motivasi belajar dan kebutuhan minat dan keinginannya
pada proses belajar tak dapat dipungkiri, karena dengan menggerakkan motivasi
yang terpendam dan menjaganya dalam kegiatan-kegiatan yang dilaksanakan siswa
akan menjadikan siswa itu lebih giat belajar. Barang siapa yang belajar dari
motivasi yang kuat, ia tidak akan merasa lelah dan tidak cepat bosan. Oleh
karena itu, guru perlu memeliharah motivasi pelajaran dan semua yang berkaitan
dengan motivasi, seperti kebutuhan, keinginan dan lain-lain.metode dan cara
mengajar yang digunakan harus mampu menimbulka sikap positif belajar dan gemar
belajar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Selain harus memperhatikan motivasi seperti yang diuraikan di atas, guru
perlu memperhatikan tujuan pengjaran. Mengapa memikirkan tujuan pengajaran
merupakan hal yang mat<span style="mso-spacerun: yes;"> </span>penting ? karena
tujuan itu justru akan membantu guru dalam mencari bahan yang akan
diajarkannya, serta akan membulatkan susunan pengajarannya. Tujuan yang
dirumuskan secara jelas memungkinkan guru membuat ujian secara mudah pula. Bila
sebelumnya sudah ditentukan apa saja yang perlu diketahui oleh siswa, maka
selanjutnya dapat ditentukan pula apa saja yang dapat dinyatakan kepada mereka.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Perlunya Mengetahui Taraf Kematangan dan Perbedaan
Individu</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Keharusan
bagi setiap guru untuk mengetahui taraf kematangan yang telah dicapai siswa
serta taraf kesediaanya untuk belajar adalah mutlak. Guru harus menjaga taraf
kematangan dan taraf kesediaan siswa pada setiap proses belajar dan pada setiap
pengalaman yang ngi dipelajarinya. Hal ini dilakukan agar usahanya berhasil dan
menjamin siswa dapat mengambil manfaat dari unsure-unsur yang dilakukannya
dalam pengajaran, bimbingan, dan pelatihan. Oleh karena itu, guru berbicara
dengan mereka sesuai dengan akal, taraf pengamatan dan pemahaman mereka. Guru
tidak bercakap dengan kanak-kanak dengan bahasa bagi orang dewasa dan
sebaliknya. Disamping itu, ia harus mengajar mereka sesuai dengan kematangan
jasmani, akal, dan emosi mereka.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Di dalam
mengajar, guru harus memulai dar yang mudah kepada yang kompleks, daru yang
telah diketahui kepada yang belum diketahui, dari yang konkret kepada yang
abstrak, dan seterusnya. Taraf kematangan dan kesiapan belajar ini sangat
berkaitan erat dengan perkembangan intelektual anak. Menurut penelitian J.
Piaget, perkembangan intelektual anak dapat dibagi dalam tiga taraf yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Fase Pra Operasional, sapai 5 – 6 tahun, masa pra
sekolah pada taraf ini ia belum dapat mengadakan perbedaan yang tegas antara
perasaan dan motif pribadinnya dengan realitas dunia luar. Misalnya ia
mengatakan matahari bergerak karena didorobg Tuhan dan bintang-bintang, Ia juga
belum dapat memahami dasar matematika dan fisika yang fundamental bahwa suatu
jumlah tidak berubah bila bentuknya berubah. Pada taraf ini, kemungkinan untuk
menyampaikan konsep-konsep tertentu kepada anak sangat terbatas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Fase operasional konkret. Operasional ini
dimaksudkan untuk memperolehdata tentang dunia<span style="mso-spacerun: yes;">
</span>realita dan mengubahnya dalam pikiran kita sedemikian rupa sehingga
dapat disusun atau diorganisasi dan digunakan secara selektif dalam pemecahan
masalah. Bola bilyar yang digulingkan ke tepi meja akan dipantulkan menurut
susut bola itu mengnai tepi meja itu. Pada taraf ini si anak dalam menghadapi
suatu masalah telah dapat melakukan dalam pikirannya karena ia telah memiliki
symbol yang menggambarkan dunia. Namun pada taraf ini, ia hanya dapat
memecahkan masalah yang berlangsung dihadapinya secara nyata atau konkret.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Fase operasional formal. Pada taraf ini anak telah
sanggup beroperasi berdasarkan kemungkinan-kemungkinan hipotesis dan tidak lagi
dibatasi oleh apa yang langsung dihadapinnya atau apa yang telah dialami
sebelumnya atau hubungan-hubungan yang dapat diselidiki keberadaanya melalui
percobaan dan observasi. Operasi intelektual yang dilakukan oleh anak pada
taraf iini telah banyak persamaanya dengan yang dilakukan oleh ilmuwan. Ia
telah dapat memberikan pernyataan formal tentang ide-ide konkret.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Disamping
hal-hal yang telah dikemukakan diatas di dalam mengajar, guru perlu
memperhatikan perbedaan-perbedaan individual di antara para siswa. Pendidik
telah mengetahui adanya perbedaan para murid-muridnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Perbedaan-perbedaan
tu antara lain :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Wktu dan irama perkembangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Motf, intelegensi, dan emosi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Kecepatan belajar atau menangkap pelajaran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; 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: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Pembawaan dan linkungan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Perbedaan-perbedaan
itu menyebabkanhasil belajar mereka berbeda-beda dan waktu yang diperlukan
untuk memahami pelajaran yang ditentukan akan berbeda pula. Maka dari itu,
dalam melaksanakan proses belajar mengajar, guru mempunyai tugasuntuk
memberikan pelayanan yang tepat dan menyediakan waktu yang cukup supaya para
siswa cepat dan tuntas menguasai materi pelajaran sehingga tujuan yang hendak dicapai
dapat diperoleh dengan sebaik-baiknya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">BAB III</span></b></div>
<div align="center" class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">PENUTUP</span></b></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify; text-indent: .5in;">
<span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Salah
satu tujuan dari penentuan strategi belajar mengajar adalah agar
kegiatan belajar mengajar sesuai dengan tujuan pembelajaran. Kegiatan
belajar mengajar tidak lepas dari interaksi belajar mengajar. Interkasi
belajar mengajar diidentifikasi sebagai adanya kegiatan dari guru yang
melaksanakan tugasmengajar di satu pihak, dengan warga belajar (siswa) yang
sedang melaksanakankegiatan belajar di pihak lain. Secara singkat, interaksi
belajar mengajar merupakan interaksi yang berlangsung antara guru dengan
siswa dalam rangkamencapai tujuan pembelajaran. Interaksi belajar mengajar
mempunyai ciri-cirisebagai beriku</span></span><span class="l6"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">t:
ada tujuan yang jelas akan dicapai, ada bahan yang menjadi isi</span></span><span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">interaksi,
ada siswa yang aktif mengalami, ada guru yang melaksanakan, adametode tertentu
untuk mencapai tujuan, ada situasi yang memungkinkan prosesinteraksi dengan
baik, dan ada penilaian terhadap hasil interaksi. Tujuan dalammelakukan
interaksi belajar mengajar sesuai dengan tujuan pembelajaran.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-11149721865719044312013-06-04T03:36:00.000-07:002013-06-04T03:36:09.973-07:00Teori Pendidikan<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="Section1">
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc319852201"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KATA PENGANTAR</span></a><span style="mso-bookmark: _Toc319852201;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></h1>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setinggi
puji sedalam syukur kehadirat </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Tuhan
Yang Maha Kuasa,</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> karena semata atas berkat dan karunia
Nya lah akhirnya salah satu tugas mata kuliah </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Telaah Kurikulum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> tentang</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> Teori Kurikulum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adapun<span style="mso-spacerun: yes;"> </span>makalah ini berisi tentang </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">pengertian Teori, Teori Pendidikan, Teori Kurikulum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
dijelaskan oleh kami dalam makalah ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Layaknya
segala sesuatu yang ada di bumi ini, tidaklah ada yang sempurna. Begitu juga
kiranya dengan Makalah ini, masih banyak memiliki kekurangan. Untuk itu, segala
unjuk saran dan kritik yang membangun sangat kami harapkan. Agar dimasa yang
akan datang kami bisa mempersembahkan yang lebih baik dan lebih berguna untuk
kita semua. Akan tetapi mudah-mudahan makalah ini sedikitnya memberikan manfaat
untuk kita semua. Amiiin</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Medan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">,</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span>Maret</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
201</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">2</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 175.5pt; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 4;"> </span>Penyusun</span></div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-column-break-before: always;" />
</span></b>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc319852202"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR ISI</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></h1>
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<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852201"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">KATA PENGANTAR</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">i</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852202"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">DAFTAR ISI</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">ii</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852203"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">BAB </span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">I</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852204"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">PE</span><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">MBAHASAN</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoToc2" style="margin-left: 29.0pt; mso-list: l5 level2 lfo20; tab-stops: 44.0pt right dotted 396.4pt; text-indent: -.25in;">
<span class="MsoHyperlink"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">PENDAHULUAN</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="margin-left: 47.0pt; tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">I. PENGERTIAN TEORI</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">3</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="margin-left: 39.0pt; tab-stops: 44.0pt right dotted 396.4pt; text-indent: 8.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">II. FUNGSI TEORI</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">. </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">4</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="margin-left: 14.0pt; tab-stops: 44.0pt right dotted 396.4pt; text-indent: 33.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">III. TEORI PENDIDIKAN</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">6</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="margin-left: 14.0pt; tab-stops: 44.0pt right dotted 396.4pt; text-indent: 33.0pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">IV. TEORI KURIKULUM</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">... </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">8</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">A. SUMBER PENGEMBANGAN KURIKULUM</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">... </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">11</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc2" style="tab-stops: 44.0pt right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852205"><span lang="IN" style="font-family: "Times New Roman","serif"; mso-ansi-language: IN; mso-no-proof: yes;">B. DESAIN DAN REKAYASA KURIKULUM</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">... </span></span><span lang="IN" style="color: windowtext; display: none; mso-ansi-language: IN; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">12</span></a><span class="MsoHyperlink"><span lang="IN" style="mso-ansi-language: IN; mso-no-proof: yes;"></span></span></div>
<div class="MsoToc1" style="tab-stops: right dotted 396.4pt;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803#_Toc319852206"><span style="font-family: "Times New Roman","serif"; mso-no-proof: yes;">DAFTAR PUSTAKA</span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-tab-count: 1 dotted;">.. </span></span><span style="color: windowtext; display: none; mso-hide: screen; mso-no-proof: yes; text-decoration: none; text-underline: none;">14</span></a><span lang="IN" style="mso-ansi-language: IN; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-no-proof: yes;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
</div>
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></b>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc319852203"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">BAB </span></a><span style="mso-bookmark: _Toc319852203;"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;">I</span></span><span style="mso-bookmark: _Toc319852203;"></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"> </span><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></h1>
<h1 align="center" style="line-height: 150%; margin-top: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc319852204"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">PE</span></a><span style="mso-bookmark: _Toc319852204;"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;">MBAHASAN</span></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 12.0pt;"></span></h1>
<div class="MsoNormal">
<br /></div>
<h2 style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l14 level2 lfo1; text-indent: -.25in;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc319852205"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">PENDAHULUAN</span></a><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></h2>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Dewasa ini
berkembang suatu anggapan bahwa pendidikan bukan lagi merupakan suatu ilmu,
melainkan suatu teknologi. Hal ini disebabkan oleh upaya pengembangan dan
penyempurnaan pendidikan, khususnya kurikulum, lebih banyak datang dari
pengalaman praktik di sekolah, dibandingkan dengan dari penerapan teori-teori
yang sudah mapan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Perubahan atau
penambahan isi kurikulum sering diadakan karena adanya kebutuhan-kebutuhan
praktis. Karena selalu menekankan pada hal-hal praktis itulah, masa berlaku
suatu kurikulum tidak bisa lama. Pada pembahasan ini akan diuraikan apa,
mengapa, dan bagaimana teori, khususnya pentingnya dasar-dasar teoritis dalam
pengembangan suatu kurikulum.</span></div>
<div class="MsoListParagraph" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">PENGERTIAN TEORI</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Mengenai
apakah teori itu, telah ada beberapa kesepakatan di antara para ahli, tetapi
juga ada beberapa perbedaan pendapat. Kesepakatan yang telah diterima secara
umum, bahwa teori merupakan suatu set atau sistem pernyataan (<i style="mso-bidi-font-style: normal;">a set of statement</i>) yang menjelaskan
serangkaian hal. Ketidaksepakatannya terletak pada karakteristik pernyataan
tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Di
antara sekian banyak pendapat yang berbeda, ada tiga kelompok karakteristik
utama sistem pernyataan suatu teori, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" 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: l11 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pernyataan
dalam suatu teori bersifat memadukan (<i style="mso-bidi-font-style: normal;">unifying
statement</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" 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: l11 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pernyataan
tersebut berisi kaidah-kaidah umum (<i style="mso-bidi-font-style: normal;">universal
preposition</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" 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: l11 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Pernyataan
bersifat meramalkan (<i style="mso-bidi-font-style: normal;">predictive statement</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Karakteristik memadukan (<i style="mso-bidi-font-style: normal;">unifying statement</i>) banyak disetujui oleh para perumus teori,
seperti yang dikemukakan Kaplan (1964).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Menurut Rose, karakteristik pernyataan (<i style="mso-bidi-font-style: normal;">set of statement</i>) tersebut meliputi
definisi, asumsi, dan kaidah-kaidah umum. Dalam rumusan yang lebih kompleks,
teori ini juga menyangkut hukum-hukum, hipotesis, dan deduksi-deduksi logis
matematis. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Karakteristik ketiga yang dipandang sebagai ciri utama
suatu teori adalah sifat <i style="mso-bidi-font-style: normal;">prediktif</i>
(meramalkan). Teori harus mampu menjangkau ke depan, bukan hanya menggambarkan
apa adanya tetapi mampu meramalkan apa yang terjadi atas suatu hal (Travers;
1960).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Dengan bermacam-macam rumusan teori itu diharapkan sampai
pada suatu kesimpulan, walaupun bersifat tentatif bahwa suatu teori lahir dari
suatu proses, yang berbeda dengan lainnya. Suatu teori hanya menjelaskan hal
yang terbatas, teori lain menjelaskan hal yang lebih luas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Teori menjelaskan suatu kejadian. Kejadian ini bisa
sangat luas atau sangat sempit. Suatu kejadian yang dijelaskan oleh suatu teori
menunjukkan suatu set <span style="mso-spacerun: yes;"> </span>yang universal.
Set universal ini terbentuk oleh tiga bagian, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" 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 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Bagian
pertama, kejadian yang diketahui, yang dinyatakan sebagai fakta, hukum, atau
prinsip.</span></div>
<div class="MsoListParagraphCxSpMiddle" 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 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Bagian
kedua yang dinyatakan sebagai asumsi, proposisi, dan postulat.</span></div>
<div class="MsoListParagraphCxSpMiddle" 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 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Bagian
ketiga adalah bagian dari set universal atau bagian dari keseluruhan yang belum
diketahui.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Visualusasi hubungan antara bagian-bagian tersebut dapat
dilihat pada bagan berikut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">BAGAN; Suatu set kejadian yang terkandung dalam suatu
teori</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 43.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="border: solid windowtext 1.0pt; height: 43.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 343.4pt;" width="458">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">A</span></div>
</td>
</tr>
<tr style="height: 15.3pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 15.3pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 204.15pt;" width="272">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">B</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.3pt; 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: 139.2pt;" width="186">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: center;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">C</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Keterangan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">ABC<span style="mso-tab-count: 1;"> </span>= Set
universal (keseluruhan)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">A<span style="mso-tab-count: 1;"> </span>=
Kejadian-kejadian yang diketahui</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">B<span style="mso-tab-count: 1;"> </span>=
Kejadian-kejadian yang diasumsikan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">C<span style="mso-tab-count: 1;"> </span>=
Kejadian-kejadian yang tidak diketahui</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span>Tugas seorang
teoritis adalah merumuskan istilah-istilah dan pernyataan yang akan menjelaskan
isi bagian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">
</span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">-bagian dan
hubunngan di antara bagian-bagian tersebut. Hal yang sangat penting dalam pekerjaan
seorang ilmuan adalah penggunaan istilah-istilah. Ia dituntut untuk menggunakan
istilah dengan makna yang tepat dan konsisten. Gordon dan teman-temannya (1967)
membagi istilah-istilah yang digunakan dalam suatu teori atas tiga kelas: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l18 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Primitive
terms</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> tak dapat
didefinisikan secara operasional. Contohnya, konsep titik (<i style="mso-bidi-font-style: normal;">point</i>) dalam geometri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l18 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Key
terms </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">adalah
istilah-istilah yang dapat didefinisikan secara operasional seperti pemecahan
masalah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l18 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Theoretical
terms </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">dapat didefinisikan
secara operasional, tetapi dalam hubungannya dengan <i style="mso-bidi-font-style: normal;">key terms</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">FUNGSI TEORI</span></b><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;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Minimal ada tiga fungsi yang sudah disepakati para
ilmuwan yaitu; </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l16 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mendeskripsikan</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l16 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Menjelaskan</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l16 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Memprediksi</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Dalam usaha mendeskripsikan,
menjelaskan, dan membuat prediksi, para ahli terus mencari dan menemukan
hukum-hukum baru dan hubungan-hubungan baru diantara hukum-hukum tersebut.
Melalui proses demikian mungkin terjadi dalam suatu “set kejadian”, semua hukum
dan interealisasinya dapat dinyatakan dan teori itu telah berkembang menjadi
hukum yang lebih tinggi. Para ahli teori mencari hubungan baru dengan
menggabungkan beberapa “set kejadian” menjadi suatu “set kejadian yang baru
yang lebih universal”. Hal itu mendorong pencarian dan pengkajian selanjutnya,
untuk menemukan hukum-hukum baru dan hubungan baru dalam suatu teori baru.
Fungsi yang lebih besar dari suatu teori adalah melahirkan teori baru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Bagaimana proses pembentukan
suatu teori atau bagaimana proses berteori berlangsung, melalui beberapa
langkah, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pendefinisian istilah merupakan hal yang sangat penting
dalam berteori, terutama berkenaan dengan kejelasan atau ketepatan penggunaan
istilah yang telah didefinisikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Klasifiaksi yaitu pengelompokan informasi-informasi
yang<span style="mso-spacerun: yes;"> </span>relevan dengan kategori-kategori
yang sejenis. Klasifikasi juga merupakan pengelompokan fakta dan generalisasi
ke dalam kelompok-kelompok yang homogen, tetapi tidak menjelaskan interelasi
antarkelompok atau interaksi antar fakta dengan generalisasi dalam suatu
kelompok.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mengadakan induksi dan deduksi. Induksi dan deduksi
merupakan sua proses penting dalam mengembangkan penyataan-pernyataan teoritis
setelah pendefinisian dan pengklasifikasian. Induksi merupakan proses penarikan
kesimpulan yang lebih bersifat umum dari fakta-fakta atau hal-hal yang bersifat
khusus. Deduksi merupakan penurunan kaidah-kaidah khusus dari kaidah yang lebih
umum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Informasi, prediksi, dan penelitian. Pembentukan suatu
teori yang kompleks mungkin berpangkal dari inferensi-inferensi yaitu penyimpulan
dari apa yang diamati. Inferensi ini mungkin ditarik melalui perumusan asumsi,
hipotesis, dan generalisasi dari hasil-hasil observasi. Sesuai dengan fungsi
dari teori yaitu memberikan prediksi, teori juga berkembang melalui prediksi
dan juga penelitian. Ada prediksi yang dibuktikan dengan suatu penelitian,
tetapi ada juga prediksi yang tetap sebagai prediksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembentukan model-model. Karena yang dicakup dengan teori
sering menyangkut hal-hal yang sifatnya abstrak dan kompleks, maka untuk
memberikan gambaran yang lebih konret dan sederhana dibuat model-model. Model
ini menggambarkan kejadian-kejadian serta interaksi antara kejadian.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pembentukan subteori. Suatu teori yang telah mapan dan
komprehensif mendorong untuk terbentuknya sub-teori. Subteori ini cenderung
memperluas lingkup dari suatu teori dan juga memberikan penyempurnaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">TEORI PENDIDIKAN</span></b><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;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pendidikan merupakan suatu ilmu
terapan (<i style="mso-bidi-font-style: normal;">applied science</i>), yaitu
terapan dari ilmu atau disiplin lain terutama filsafat, psikologi, sosiologi,
dan humanitas. Sebagai ilmu terapan, perkembangan teori pendidikan berasal dari
pemikiran-pemikiran filosofis-teoritis, penelitian empiris dalam praktik
pendidikan. Dengan latar belakang seprti itu, beberapa ahli menyatakan bahwa
ilmu pendidikan merupakan ilmu yang “belum jelas”. Hal ini diperkuat oleh
kenyataan bahwa cukup sulit untuk dapat merumuskan teori pendidikan.
Teori-teori pendidikan yang ada lebih menggambarkan pandangan filosifis,
seperti teori pendidikan Langeveld, Kohnstam, dan sebagainya, atau lebih menekankan
pada pengajaran seperti teori Gagne, Skinner, dan sebagainya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Menurut Beaucahmp, teori
pendidikan akan atau dapat berkembang, tetapi perkembangannya pertama-tama
dimulai pada sub-sub teorinya. Yang menjadi subteori dari teori pendidikan
adalah teori-teori dalam kurilkulum, pengajaran, evaluasi, bimbingan-konseling,
dan administrasi pendidikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Telah diuraikan sebelumnya
bahwa ada dua kecenderungan perkembangan ilmu pendidikan. <i style="mso-bidi-font-style: normal;">Pertama</i>, perkembangan yang bersifat teoritis yang merupakan
pengkajian masalah-masalah pendidikan dan sudut pandang ilmu lain, seperti
filsafat, psikologi, dan lain-lain. <i style="mso-bidi-font-style: normal;">Kedua</i>,
perkembangan ilmu pendidikan dari praktik pendidikan. Keduanya dapat saling
membantu, melengkapi, dan memperkaya. Dalam kenyataan, tidak selalu terjadi hal
yang demikian. Hanya sedikit hasil-hasil pengkajian teoritis yang diterapkan
para pelaksana pendidikan. Sebagai contoh, teori J.J. Rousseau yang menekankan
pendidikan alam dengan peranan anak sebagai subjek yang penuh potensi, hampir
tidak ada yang melaksanakannya secara penuh, kecuali beberapa prinsip utamanya,
itu pun dengan beberapa modifikasi. Sebaliknya para pendidik di lapangan
melaksanakan praktik pendidikan yang lebih didasarkan atas kebutuhan-kebutuhan
praktis, sekalipun tidak banyak dilandasi oleh teori-teori yang kuat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Seharusnya tidak terjadi hal
yang demikian, sebab seharusnya praktik dilandasi oleh teori, tidak ada praktik
yang bai</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">k</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"> tanpa teori yang mapan. Antara
teori dengan praktik memang terdapat perbedaan, tetapi keduanya sangat berkaitan
erat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Walaupun terdapat perbedaan,
keduanya tidak dapat dipisahkan. Teori menjadi pedoman bagi praktik dan praktik
memberi umpan balik bagi pengembangan teori. Sebagai ilmu dari segala ilmu,
filsafat mempunyai hubungan erat dengan ilmu pendidikan dan teori pendidikan.
Ada dua kategori teori yaitu teori deskriptif dan preskriptif. Teori deskriptif
terdiri dari serangkaian proporsi yang berinterelasi secara logis. Dari
proporsi-proporsi tersebut diturunkan secara deduktif informasi-informasi baru,
juga dari proporsi-proporsi tersebut hubungan antara beberapa hal dirumuskan.
Teori deskriptif terdiri dari serangkaian rencana kegiatan atau proporsi
mengenai sesuatu kerangka masalah. Pengembangan bagan teori deskriptif
berhubungan dengan pendekatan ilimiah (<i style="mso-bidi-font-style: normal;">scientific
approach</i>), sedangkan pengembangan teori preskriptif behubungan dengan
pendekatan atau teknik-teknik filosofi (<i style="mso-bidi-font-style: normal;">techniques
of philosophy</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Filsafat mempunyai hubungan
yang sangat erat dengan teori pendidikan. Kebanyakan teori pendidikan yang ada,
kalau tidak berlandaskan psikologi maka bersumber pada fisafat. Filsafat
khususnya filsafat pendidikan memberikan pedoman bagi perumusan aspek-aspek
pendidikan. Mendidik atau pendidikan berkenaan dengan perbuatan-perbuatan yang
tidak lepas dari nilai, atau dengan kata lain perbuatan mendidik selalu
menyangkut nilai. Teori pendidikan selalu menyangkut tentang teori nilai,
etika, yang keduanya merupakan bahasan dari bidang fisafat. Antara keduanya
tidak dapat dipisah-pisahkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pendidikan adalah suatu bidang
studi (suatu disiplin) dalam bidangnya. Studi tentang pendidikan merupakan
suatu kajian tentang bagaimana cara atau model-model inkuiri disusun,
digunakan, dikembangkan, dan disusun kembali.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Menurut Beth, studi tentang
pendidikan mencakup hal-hal sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Sejarah tentang teori dan model-model pendidikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Prinsip-prinsip dan prosedur<span style="mso-spacerun: yes;"> </span>analisis dari model-model pendidikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Studi tentang fungsi dari model-model yang ada, sebagai
bahan dan alat untuk mempelajari dan mengembangkannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Studi lebih mendalam tentang variasi model, bagaimana
penerapannya dalam berbagai tingkat sekolah dan berbagai jenis mata pelajaran.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l15 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pelaksanaan model sesuai dengan kondisi waktu, kemampuan
para pelaksana, serta fasilitas yang ada.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Terlepas dari
apakah pendidikan merupakan suatu disiplin ilmu atau bukan, pendidikan tetap
merupakan suatu bidang ilmu. Dalam bidang tersebut, teori-teori pendidikan
dikembangkan. Pengembangan teori pendidikan menjadi semakin besar dan pesat
dengan berkembangnya sub-subteori pendidikan, yaitu bimbingan dan koseling,
kurikulum, penyuluhan, pengajaran, ecaluasi dan administrasi pendidikan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">TEORI KURIKULUM</span></b><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;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Telah diurakan sebelumnya bahwa
teori merupakan suatu perangkat pernyataan yang bertalian satu sama lain, yang
disusun sedemikian rupa sehingga memberikan makna yang fungsional terhadap
serangkaian kejadian. Perangkat pernyataan tersebut dirumuskan dalam bentuk
definisi deskriptif atau fungsional, suatu konstruksi fungsional,
asumsi-asumsi, hipotesis, generalisasi, hukum, atau teorem-teorem. Isi rumusan-rumusan
tersebut ditentukan oleh lingkup dari rentetan kejadian yang dicakup, jumlah
pengetahuan empiris yang ada, dan tingkat keluasan dan kedalam teori dan
penelitian di sekitar kejadian-kejadian tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Kalau konsep-konsep itu
diterapkan dalam kurikulum, maka dapatlah dirumuskan tentang teori kurikulum,
yaitu sebagai <i style="mso-bidi-font-style: normal;">suatu perangkat pernyataan
yang memberikan makna terhadap kurikulum sekolah, makna tesebut terjadi karena
adanya penegasan hubungan antara unsur-unsur kurikulum, karena adanya petunjuk
perkembangan, penggunaan dan evaluasi kurikulum.</i> Bahan kajian dari teori
kurikulum adalah hal-hal yang berkaitan dengan penentuan keputusan, penggunaan,
perencanaan, pengembangan, evaluasi kurikulum, dan lain-lain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l12 level1 lfo9; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -1.0in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">KONSEP KURIKULUM</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Konsep terpenting yang perlu mendapatkan penjelasan dalam
teori kurikulum adalah konsep kurikulum. Ada tiga konsep tentang kurikulum,
kurikulum sebagai <i style="mso-bidi-font-style: normal;">substansi</i>, sebagai <i style="mso-bidi-font-style: normal;">sistem</i>, dan sebagai <i style="mso-bidi-font-style: normal;">bidang studi</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l17 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Kurikulum sebagai suatu <i style="mso-bidi-font-style: normal;"><u>Substansi</u></i>, suatu kurikulum dipandang orang sebagai suatu
rencana kegiatan belajar bagi murid-murid di sekolah, atau sebagai suatu
perangkat tujuan yang ingin dicapai. Suatu kurikulum juga dapat menunjuk kepada
suatu dokumen yang berisi rumusan tentang tujuan, bahan ajar, kegiatan belajar
mengajar, jadwal, dan evaluasi. Suatu kurikulum juga dapat digambarkan sebagai
dokumen tertulis sebagai hasil persetujuan bersama antara para penyusun
kurikulum dan pemegang kebijaksanaan pendidikan dengan masyarakat. Suatu
kurikulum juga dapat mencakup lingkup tertentu, suatu sekolah, suatu kabupaten,
provinsi, ataupun seluruh negara.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l17 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Kurikulum sebagai suatu <i style="mso-bidi-font-style: normal;"><u>Sistem</u></i>, yaitu sistem kurikulum. Ssitem kurikulum merupakan
bagian dari sistem persekolahan, sistem pendidikan, bahkan sistem masyarakat.
Suatu sistem kurikulum mencakup struktur personalia, dan prosedur kerja,
bagaimana cara menyususn suatu kurikulum, melaksanakan, mengevaluasi, dan
menyempurnakannya. Hasil dari suatu sistem kurikulum adalah tersusunnya suatu
kurikulum, dan fungsi dari sistem kurikulum adalah bagaimana memelihara
kurikulum agar tetap dinamis.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l17 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Kurikulum sebagai suatu <i style="mso-bidi-font-style: normal;"><u>Bidang Studi</u></i>, yaitu bidang studi kurikulum. Ini merupakan
bidang kajian para ahli kurikulum dan ahli pendidikan dan pengajaran. Tujuan
kurikulum sebagai bidang studi adalah mengembangkan ilmu tentang kurikulum<span style="mso-spacerun: yes;"> </span>dan sistem kurikulum. Mereka yang mendalami
bidang kurikulum<span style="mso-spacerun: yes;"> </span>mempelajari
konsep-konsep dasar tentang kurikulum. Melalui studi kepustakaan dan berbagai
kegiatan penelitian percobaan, mereka menemukan hal-hal baru yang dapat
memperkaya dan memperkuat bidang studi kurikulum.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Seperti halnya para ahli ilmu
sosial lainnya, para ahli teori kurikulum juga dituntut untuk;</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mengembangkan definisi-definisi deskriptif dan
preskriptif dari istilah-istilah teknis,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mengadakan klasifikasi tentang pengetahuan yang telah ada
dalam pengetahuan-pengetahuan baru, </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Melakukan peneliatian inferensial dan prediktif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l9 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Shonar Bangla","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mengembangkan sub-subteori kurikulum, mengembangkan dan
melaksanakan model-model kurikulum. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Keempat tuntutan tersebut
menjadi kewajiban seorang ahli teori kurikulum. Melalui pencapaian keempat hal
tesebut baik sebagai subtansi, sebagai sistem, maupun bidang studi kurikulum
dapat bertahan dan dikembangkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l12 level1 lfo9; mso-text-indent-alt: -.25in; text-align: justify; text-indent: -1.0in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">
</span>ii.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">PERKEMBANGAN TEORI
KURIKULUM</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Perkembangan teori kurikulum
tidak dapat dilepaskan dari sejarah perkembangannya. Menurut Bobbit, inti teori
kurikulum itu sederhana, yaitu kehidupan manusia. Kehidupan manusia meskipun
berbeda-beda peda dasarnya sama, terbentuk oleh sejumlah kecakapan pekerjaan.
Pendidikan berupaya mempersiapkan kecakapan-kecakapan tersebut dengan teliti
dan sempurna. Kecakapan-kecakapan yang harus dikuasi untuk dapat terjun dalam
kehidupan sangat bermacam-macam, bergantung pada tingkatannya maupun jenis
lingkungan. Setiap tingkatan dan lingkungan kehidupan menuntut penguasaan
pengetahuan, keterampilan, sikap, kebiasaan, apresiasi tertentu. Hal-hal itu
merupakan tujuan kurikulum. Untuk mencapai hal-hal itu ada serentetan
pengalaman yang harus dikuasai anak. Seluruh tujuan beserta
pengalaman-pengalaman tersebut itulah yang menjadi bahan kajian teori
kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pada tahun 1947 di Universitas
Chicago berlangsung diskusi besar pertama tentang teori kurikulum. Sebagai
hasil diskusi tersebut dirumuskan tiga tugas utama teori kurikulum:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l10 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">©<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mengidentifikasi masalah-masalah penting yang muncul
dalam pengembangan kurikulum dan konsep-konsep yang medasarinya,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l10 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">©<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Menentukan hubungan antara masalah-masalah tersebut
dengan struktur yang mendukungnya,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l10 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">©<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Mencari atau meramalkan pendekatan-pendekatan pada masa
yang akan datang untuk memecahkan masalah tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Ralph W. Tylor (1949) mengemukakan empat pertanyaan pokok
yang menjadi inti kajian kurikulum;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">µ<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Tujuan pendidikan yang manakah yang ingin dicapai oleh
sekolah?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">µ<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pengalaman pendidikan yang bagaimanakah yang harus
disediakan untuk mencapai tujuan tersebut?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">µ<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Bagaimana mengorganisasikan pengalaman pendidikan
tersebut secara efektif?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l13 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">µ<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Bagaimana kita menentukan bahwa tujuan tersebut telah
tercapai?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Empat pertanyaan pokok tentang
kurikulum dari Tylor ini banyak diapaki oleh para pengembangan kurikulum
berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Teori kurikulum (<i style="mso-bidi-font-style: normal;">curriculum Theory </i>atau <i style="mso-bidi-font-style: normal;">event theory</i>) merupakan teori yang
menguraikan pemilihan dan pemisahan kejadian/peristiwa kurikulum atau yang
berhubungan dengan kurikulum dan yang bukan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Menurut Maccia, <i style="mso-bidi-font-style: normal;"><u>kurikulum merupakan bagian dari
pengajaran, teori kurikulum merupakan subteori pengajaran</u></i>. Teori
kurikulum formal memusatkan perhatiannya pada struktur isi kurikulum. Teori
kurikulum valuasional mengkaji masalah-masalah pengajaran apa yang
berguna/berharga bagi keadaan sekarang. Teori kurikulum praksiologi merupakan
suatu pengkajian tentang proses untuk mencapai tujuan-tujuan kurikulum. Jadi
kurikulum berkenaan dengan tujuan dan bukan dengan kegiatan. Berdasarkan
rumusan tersebut, pengalaman belajar anak menjadi bagian dari pengajaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Jack R. Frymier (1967)
mengemukakan tiga unsur dasar kurikulum, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Aktor, </span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">adalah
orang-orangyang terlibat dalam pelaksanaan kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Artifak</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">, adalah isi dan
rancangan kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo14; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pelaksanaan</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">, adalah proses
interaksi antara aktor yang melibatkan artifak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Studi kurikulum menurut Frymier meliputi tiga langkah,
yaitu<i style="mso-bidi-font-style: normal;">: perencanaan, pelaksanaan, </i>dan<i style="mso-bidi-font-style: normal;"> evaluasi.</i><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>Ada
beberapa masalah atau isu substansial dalam pemabahasan tentang teori
kurikulum, yaitu definisi kurikulum, sumber-sumber kebijaksanaan kurikulum,
desain kurikulum, rekayasa kurikulum, peranan nilai dalam pengembangan
kurikulum, dan implikasi teori kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Semua rumusan teori kurikulum
diawali dengan definisi. Definisi disini bukan sekedar definisi istilah,
melainkan definisi konsep, isi dan ruang lingkup, serta struktur.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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 lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">SUMBER PENGEMBANGAN KURIKULUM</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Pengembangan kurikulum pertama
bertolak dari kehidupan dan pekerjaan orang dewasa. Karena sekolah
mempersiapkan anak bagi kehidupan orang dewasa, kurikulum terutama isi
kurikulum diambil dari kehidupan orang dewasa. Para pengembang kurikulum
mendasarkan keurikulumnya atas hasil analisis pekerjaan dan kehidupan orang
dewasa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Dalam pengembangannya
selanjutnya, sumber ini menjadi luas meliputi semua unsur <i style="mso-bidi-font-style: normal;">kebudayaan</i>. Untuk dapat hidup dalam lingkungan budaya, ia harus
mempelajari budaya, maka budaya menjadi sumber utama isi kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Sumber lain penyusunan
kurikulum adalah anak. Anak manjadi sumber kegiatan pengajaran, ia menjadi
sumber kurikulum. Ada tiga pendekatan terhadap anak sebagai sumber kurikulum,
yaitu kebutuhan siswa, perkembangan siswa, serta minat siswa.<span style="mso-spacerun: yes;"> </span>Jadi, ada pengembangan kurikulum bertolak
dari kebutuhan-kebutuhan siswa, tingkat-tingkat pengembangan siswa, serta
hal-hal yang diminati siswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Beberapa pengembang kurikulum
mendasarkan penentuan kurikulum kepada pengalaman-pengalaman penyusunan kurikulum
yang lalu. Pengalaman pengembangan kurikulum yang lalu menjadi sumber
penyusunan kurikulum kemudian. Hal lain yang menjadi sumber penyusunan
kurikulum adalah niai-nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Terakhir yang menjadi sumber
penentuan kurikulum adalah kekuasaan sosial-politik. Di indonesia, pemegang
kekuasaan sosial-politik dalam penentuan kurikulum adalah Menteri Pendidikan
dan Kebudayaan yang dalam pelaksanaanya dilimpahkan kepada Dirjen Pendidikan
Dasar dan Menengah serta Dirjen Pendidika Tinggi bekerja sama dengan Balitbangdikbud.
Pada pendidikan dasar dan menengah kekuasaan penyusunan kurikulum sepenuhnya
ada pada pusat, sedangkan pada perguruan tinggi rektor diberi kekuasaan untuk
menentukan kebijaksanaan-kebijaksanaan dalam penyusunan kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo15; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">DESAIN DAN REKAYASA KURIKULUM</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Telah diutarakan sebelumnya bahwa ada dua subteori dari
teori kurikulum, yaitu desain kurikulum (<i style="mso-bidi-font-style: normal;">curriculum
design</i>) dan rekayasa kurikulum (<i style="mso-bidi-font-style: normal;">curriculum
engineering</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><img alt="*" height="13" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Desain kurikulum merupakan suatu pengeorganisasian
tujuan, isi serta proses belajar yang akan diikuti siswa pada saat berbagai
tahap perkembangan pendidikan. Dalam desain kurikulum akan tergambar unsur-unsur
dari kurikulum, hubungan antara satu unsur dengan unsur lainny, prinsip-prinsip
pengorganisasian, serta hal-hal yang diperlukan dalam pelaksanaanya. Dalam
desain kurikulum, ada dua dimensi penting, yaitu;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l19 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Substansi,
unsur-unsur serta organisasi dari dokumen tertulis kurikulum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l19 level1 lfo17; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Model
pengorganisasian dan bagian-bagian kurikulum terutama organisasi dan proses
pengajaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Menurut Beauchamp, kurikulum mempunyai 3 karakteristik,
yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-list: l7 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Kurikulum merupakan
dokumen tertulis, </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-list: l7 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Berisi garis-garis
besar rumusan tujuan, berdasarkan garis-garis besar tujuan tersebut desain
kurikulum disusun,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-list: l7 level1 lfo18; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Isi atau materi
ajar, dengan materi tersebut tujuan-tujuan kurikulum dapat dicapai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Ada dua hal yang perlu
ditambahkan dalam desain kurikulum, <i style="mso-bidi-font-style: normal;">pertama;</i>
ketentuan-ketentuan tentang bagaimana penggunaan kurikulum, serta bagaimana mengadakan
penyempurnaan-penyempurnaan berdasarkan masukan dari pengalaman. <i style="mso-bidi-font-style: normal;">Kedua;</i> kurikulum itu dievaluasi, baik
bentuk desainya maupun sistem pelaksanaannya. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo16; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><img alt="*" height="13" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Rekayasa kurikulum berkenaan dengan bagaimana proses
memfungsikan kurikulum di sekolah, upaya-upaya yang perlu dilakukan para
pengelola kurikulum agar kurikulum dapat berfingsi sebaik-baiknya. Pengelola
kurikulum disekolah terdiri atas para pengawas/pemilikdan kepala sekolah,
sedangkan pada tingkat pusat adalah Kepala Pusat Pengembangan Kurikulum Balitbang
Dikbud dan para Kasubdit/Kepala Bagian Kurikulum di Direktorat. Dengan menerima
pelimpahan wewenang dari Menteri atau Dirjen, para pejabat pusat tersebut
merancang, mengembangkan dan mengadakan penyempurnaan kurikulum. Juga mereka
memberi tugas dan tanggung jawab menyususn dan mengembangkan berbagai bentuk
pedoman dan petunjuk pelaksanaan kurikulum. Para pengelola dan di daerah dan
sekolah berperan melaksanakan dan mengawasi pelaksanaan kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Seluruh sistem rekayasa
kurikulum menurut Beauchamp mencakup lima hal; (1) arena lingkup tempat
dilaksanakannya berbagai prose rekayasa kurikulum, (2) keterlibatan orang-orang
dalam proses kurikulum, (3) tugas-tugas dan prosedur perencanaan kurikulum, (4)
tugas-tugas dan prosedur implementasi kurikulum, dan (5) tugas-tugas dan
prosedur evaluasi kurikulum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Dari semua uraian tentang
hal-hal yang berkaitan dengan teori kurikulum, Beauchamp mengemukakan 5 prinsip
dalam pengembangan teori kurikulum, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Setiap teori kurikulum harus dimulai dengan perumusan
(definisi) tentang rangkaian kejadian yang dicakupnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Setiap teori kurikulum harus mempunyai kejelasan tentang
nilai-nilai dari sumber-sumber pangkal tolaknya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; 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="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Setiap teori kurikulum perlu menjelaskan karakteristik
dari desain kurikulumnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Setiap teori kurikulum harus menggambarkan proses-proses
penentuan kurikulumnya serta interaksi di antara proses tersebut.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 28.35pt; mso-add-space: auto; mso-list: l1 level1 lfo19; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="mso-ansi-language: IN; mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Setiap teori kurikulum hendaknya menyiapkan diri bagi
proses penyempurnaannya.</span><span lang="IN" style="mso-ansi-language: IN;"></span></div>
<div class="MsoNormal">
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<h1 align="center" style="line-height: 150%; margin-top: 0in; tab-stops: 0in; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=4336384901873220803" name="_Toc319852206"><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;">DAFTAR
PUSTAKA</span></a><span style="color: windowtext; font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></h1>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Beauchamp, George A. 1975. <i style="mso-bidi-font-style: normal;">Curriculum Theory. </i>Wilmettee, Illinois:
The KAGG Press.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Gordon, Peter and Lawton,
Denis. 1978. <i style="mso-bidi-font-style: normal;">Curriculum Change in the
Nineteenth and Twentieth Centuries.</i> London: Hodder and Stoughton.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-size: 11.0pt;">Prof. Dr. Nana Syaodih
Sukmadinata. 2005. <i style="mso-bidi-font-style: normal;">Pengembangan Kurikulum
Teori dan Praktek.</i> PT. Remaja Rosdakarya. Bandung.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<a href="http://ariearjuna.wordpress.com/teori-kurikulum/2-kurikulum/2-1-teori-kurikulum/"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">http://ariearjuna.wordpress.com/teori-kurikulum/2-kurikulum/2-1-teori-kurikulum/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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<a href="http://dewi10jayani.wordpress.com/2010/12/22/teori-kurikulum/"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">http://dewi10jayani.wordpress.com/2010/12/22/teori-kurikulum/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
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Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-90930889523887492922013-05-02T21:02:00.007-07:002013-05-02T21:02:54.228-07:00PENELITAN EKSPERIMEN<div dir="ltr" style="text-align: left;" trbidi="on">
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<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; mso-outline-level: 2; text-align: center;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">METODE PENELITAN EKSPERIMEN</span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A. Pengertian </span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penelitian eksperimen merupakan suatu penelitian yang
menjawab pertanyaan “jika kita melakukan sesuatu pada kondisi yang
dikontrol secara ketat maka apakah yang akan terjadi?”. Untuk mengetahui apakah
ada perubahan atau tidak pada suatu keadaan yang di control secara ketat maka
kita memerlukan perlakuan (<i>treatment</i>) pada kondisi tersebut dan hal
inilah yang dilakukan pada penelitian eksperimen. Sehingga penelitian
eksperimen dapat dikatakan sebagai metode penelitian yang digunakan untuk
mencari pengaruh perlakuan tertentu terhadap yang lain dalam kondisi yang
terkendalikan (Sugiono : 2010).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Solso & MacLin (2002), penelitian
eksperimen adalah suatu penelitian yang di dalamnya ditemukan minimal satu
variabel yang dimanipulasi untuk mempelajari hubungan sebab-akibat. Oleh karena
itu, penelitian eksperimen erat kaitanya dalam menguji suatu hipotesis dalam
rangka mencari pengaruh, hubungan, maupun perbedaan perubahan terhadap kelompok
yang dikenakan perlakuan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.
Karakteristik Penelitian Eksperimen</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Danim (2002)
menyebutkan beberapa karakteristik penelitian eksperimen, yaitu :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Variabel-veniabel penelitian
dan kondisi eksperimen diatur secara tertib ketat (rigorous management),
baik dengan menetapkan kontrol, memanipulasi langsung, maupun random
(acak).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adanya kelompok kontrol sebagai
data dasar (base line) untuk dibandingkan dengan kelompok eksperimen.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penelitian ini memusatkan diri
pada pengontrolan variansi, untuk memaksimalkan variansi variabel yang
berkaitan dengan hipotesis penelitian, meminimalkan variansi variabel
pengganggu yang mungkin mempengaruhi hasil eksperimen, tetapi tidak
menjadi tujuan penelitian. Di samping itu, penelitian ini meminimalkan
variansi kekeliruan, termasuk kekeliruan pengukuran. Untuk itu, sebaiknya
pemilihan dan penentuan subjek, serta penempatan subjek dalarn
kelompok-kelompok dilakukan secara acak.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Validitas internal (internal
validity) mutlak diperlukan pada rancangan penelitian eksperimen, untuk
mengetahui apakah manipulasi eksperimen yang dilakukan pada saat studi ini
memang benar-benar menimbulkan perbedaan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Validitas eksternalnya
(external validity) berkaitan dengan bagaimana kerepresentatifan penemuan
penelitian dan berkaitan pula dengan menggeneralisasikan pada kondisi yang
sama.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua variabel penting
diusahakan konstan, kecuali variabel perlakuan yang secara sengaja
dimanipulasikan atau dibiarkan bervariasi.</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain itu, dalam penelitian eksperimen ada tiga unsur
penting yang harus diperhatikan dalam melakukan penelitian ini, yaitu kontrol,
manipulasi, dan pengamatan. Variabel kontrol disini adalah inti dari metode
eksperimental, karena variabel control inilah yang akan menjadi standar dalam
melihat apakah ada perubahan, maupun perbedaan yan terjadi akibat perbedaan
perlakuan yang diberikan. Sedangkan manipulasi disini adalah operasi yang
sengaja dilakukan dalam penelitian eksperimen. Dalam penelitian ini, yang dimanipulasi
adalah variabel independent dengan melibatkan kelompok-kelompok perlakuan yang
kondisinya berbeda. Setelah peneliti menerapkan perlakuan eksperimen, ia harus
mengamati untuk menentukan apakah hipotesis perubahan telah terjadi
(Observasi).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari beberapa penjelasan diatas secara garis besar
dapat kita simpulkan karakteristik penelitian eksperimen adalah antara lain :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan kelompok kontrol
sebagai garis dasar untuk dibandingkan dengan kelompok yang dikenai
perlakuan eksperimental.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan sedikitnya dua
kelompok</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harus mempertimbangkan
kesahihan ke dalam (internal validity).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harus mempertimbangkan
kesahihan keluar (external validity).</span></li>
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<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C. Langkah-langkah Penelitian
Eksperimen</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Sukardi, (2003) pada umumnya, penelitian
eksperirnental dilakukan dengan menempuh langkah-langkah seperti beriku :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan kajian secara
induktif yang berkait erat dengan permasalahan yang hendak dipecahkan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengidentifikasi dan
mendefinisikan masalah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan studi literatur dan
beberapa sumber yang relevan, memformulasikan hipotesis penelitian,
menentukan variabel, dan merumuskan definisi operasional dan definisi
istilah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat rencana penelitian yang
didalamnya mencakup kegiatan:</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a) Mengidentifikasi variabel
luar yang tidak diperlukan, tetapi memungkinkan terjadinya kontaminasi proses
eksperimen.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b) Menentukan cara
mengontrol.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c) ` Memilih rancangan penelitian
yang tepat.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d) Menentukan populasi,
memilih sampel (contoh) yang mewakili serta memilih sejumlah subjek penelitian.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e) Membagi subjek dalam kelompok
kontrol maupun kelompok eksperimen.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f) Membuat instrumen,
memvalidasi instrumen dan melakukan studi pendahuluan agar diperoleh instrumen
yang memenuhi persyaratan untuk mengambil data yang diperlukan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g) Mengidentifikasi prosedur
pengumpulan data. dan menentukan hipotesis.</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melaksanakan eksperimen.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengumpulkan data kasar dan proses eksperimen.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengorganisasikan dan mendeskripsikan data sesuai
dengan variabel yang telah ditentukan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menganalisis data dan melakukan tes signifikansi
dengan teknik statistika yang relevan untuk menentukan tahap signifikasi
hasilnya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menginterpretasikan basil, perumusan kesimpulan,
pembahasan, dan pembuatan laporan.</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">D. Beberapa Bentuk Desain Penelitian
Eksperimen</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Prof. Dr. Sugiyono dalam bukunya “Metode
Penelitian Pendidikan” tahun 2010, beliau membagi desain penelitian ekperimen
kedalam 3 bentuk yakni <i>pre-experimental design</i>, <i>true experimental
design</i>, dan <i>quasy experimental design</i>.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Pre-experimental design </span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Desain ini
dikatakan sebagai pre-experimental design karena belum merupakan eksperimen
sungguh-sungguh karena masih terdapat variabel luar yang ikut berpengaruh
terhadap terbentuknya variabel dependen. Rancangan ini berguna untuk
mendapatkan informasi awal terhadap pertanyaan yang ada dalam penelitian.
Bentuk Pre- Experimental Designs ini ada beberapa macam antara lain :</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.
One – Shoot Case Study</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (Studi Kasus Satu Tembakan)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dimana dalam
desain penelitian ini terdapat suatu kelompok diberi treatment (perlakuan) dan
selanjutnya diobservasi hasilnya (treatment adalah sebagai variabel independen
dan hasil adalah sebagai variabel dependen). Dalam eksperimen ini subjek
disajikan dengan beberapa jenis perlakuan lalu diukur hasilnya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.
One – Group Pretest-Posttest Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (Satu Kelompok Prates-Postes)</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalau pada
desain “a” tidak ada pretest, maka pada desain ini terdapat pretest sebelum
diberi perlakuan. Dengan demikian hasil perlakuan dapat diketahui lebih akurat,
karena dapat membandingkan dengan keadaan sebelum diberi perlakuan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.
Intact-Group Comparison</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada desain
ini terdapat satu kelompok yang digunakan untuk penelitian, tetapi dibagi dua
yaitu; setengah kelompok untuk eksperimen (yang diberi perlakuan) dan setengah
untuk kelompok kontrol (yang tidak diberi perlakuan).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. True
Experimental Design </span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dikatakan
true experimental (eksperimen yang sebenarnya/betul-betul) karena dalam desain
ini peneliti dapat mengontrol semua variabel luar yang mempengaruhi jalannya
eksperimen. Dengan demikian validitas internal (kualitas pelaksanaan rancangan
penelitian) dapat menjadi tinggi. Ciri utama dari true experimental adalah
bahwa, sampel yang digunakan untuk eksperimen maupun sebagai kelompok kontrol
diambil secara random (acak) dari populasi tertentu. Jadi cirinya adalah adanya
kelompok kontrol dan sampel yang dipilih secara random. Desain true
experimental terbagi atas :</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.
Posstest-Only Control Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam desain
ini terdapat dua kelompok yang masing-masing dipilih secara random (R).
Kelompok pertama diberi perlakuan (X) dan kelompok lain tidak. Kelompok yang diberi
perlakuan disebut kelompok eksperimen dan kelompok yang tidak diberi perlakuan
disebut kelompok kontrol.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.
Pretest-Posttest Control Group Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam desain
ini terdapat dua kelompok yang dipilih secara acak/random, kemudian diberi
pretest untuk mengetahui keadaan awal adakah perbedaan antara kelompok
eksperimen dan kelompok kontrol.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c. The
Solomon Four-Group Design.</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam desain
ini, dimana salah satu dari empat kelompok dipilih secara random. Dua kelompok
diberi pratest dan dua kelompok tidak. Kemudian satu dari kelompok pratest dan
satu dari kelompok nonpratest diberi perlakuan eksperimen, setelah itu keempat
kelompok ini diberi posttest.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Quasi
Experimental Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bentuk
desain eksperimen ini merupakan pengembangan dari true experimental design,
yang sulit dilaksanakan. Desain ini mempunyai kelompok kontrol, tetapi tidak
dapat berfungsi sepenuhnya untuk mengontrol variabel-variabel luar yang
mempengaruhi pelaksanaan eksperimen. Walaupun demikian, desain ini lebih baik
dari <i>pre-experimental design</i>. <i>Quasi Experimental Design</i> digunakan
karena pada kenyataannya sulit medapatkan kelompok kontrol yang digunakan untuk
penelitian.<br />
Dalam suatu kegiatan administrasi atau manajemen misalnya, sering tidak mungkin
menggunakan sebagian para karyawannya untuk eksperimen dan sebagian tidak.
Sebagian menggunakan prosedur kerja baru yang lain tidak. Oleh karena itu,
untuk mengatasi kesulitan dalam menentukan kelompok kontrol dalam penelitian,
maka dikembangkan desain <i>Quasi Experimental</i>. Desain eksperimen model ini
diantarnya sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Time
Series Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam desain
ini kelompok yang digunakan untuk penelitian tidak dapat dipilih secara random.
Sebelum diberi perlakuan, kelompok diberi pretest sampai empat kali dengan
maksud untuk mengetahui kestabilan dan kejelasan keadaan kelompok sebelum
diberi perlakuan. Bila hasil pretest selama empat kali ternyata nilainya
berbeda-beda, berarti kelompok tersebut keadaannya labil, tidak menentu, dan
tidak konsisten. Setelah kestabilan keadaan kelompok dapay diketahui dengan
jelas, maka baru diberi treatment/perlakuan. Desain penelitian ini hanya
menggunakan satu kelompok saja, sehingga tidak memerlukan kelompok kontrol.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.
Nonequivalent Control Group Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Desain ini
hampir sama dengan pretest-posttest control group design, hanya pada desain ini
kelompok eksperimen maupun kelompok kontrol tidak dipilih secara random. Dalam
desain ini, baik kelompok eksperimental maupun kelompok kontrol dibandingkan,
kendati kelompok tersebut dipilih dan ditempatkan tanpa melalui random. Dua
kelompok yang ada diberi pretes, kemudian diberikan perlakuan, dan terakhir
diberikan postes.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.
Conterbalanced Design</span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Desain ini
semua kelompok menerima semua perlakuan, hanya dalam urutan perlakuan yang
berbeda-beda, dan dilakukan secara random.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Factorial
Design </span></i><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Desain
Faktorial selalu melibatkan dua atau lebih variabel bebas (sekurang-kurangnya
satu yang dimanipulasi). Desain faktorial secara mendasar menghasilkan
ketelitian desain true-eksperimental dan membolehkan penyelidikan terhadap dua
atau lebih variabel, secara individual dan dalam interaksi satu sama lain.
Tujuan dari desain ini adalah untuk menentukan apakah efek suatu variabel
eksperimental dapat digeneralisasikan lewat semua level dari suatu variabel
kontrol atau apakah efek suatu variabel eksperimen tersebut khusus untuk level
khusus dari variabel kontrol, selain itu juga dapat digunakan untuk menunjukkan
hubungan yang tidak dapat dilakukan oleh desain eksperimental variabel tunggal.</span></div>
<br /></div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-77359418282141983142013-05-02T21:01:00.003-07:002013-05-02T21:01:41.897-07:00Penelitian survei<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: center;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Penelitian survei</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l54 level1 lfo72; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: justify; text-indent: -18.0pt;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: Tahoma; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Pengertian
penelitian survei</span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penelitian survei</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> merupakan suatu <a href="http://id.wikipedia.org/wiki/Teknik" title="Teknik"><span style="color: windowtext; text-decoration: none; text-underline: none;">teknik</span></a> <a href="http://id.wikipedia.org/w/index.php?title=Pengumpulan&action=edit&redlink=1" title="Pengumpulan (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">pengumpulan</span></a> <a href="http://id.wikipedia.org/wiki/Informasi" title="Informasi"><span style="color: windowtext; text-decoration: none; text-underline: none;">informasi</span></a>
yang dilakukan dengan <a href="http://id.wikipedia.org/w/index.php?title=Cara&action=edit&redlink=1" title="Cara (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">cara</span></a> menyusun <a href="http://id.wikipedia.org/wiki/Daftar" title="Daftar"><span style="color: windowtext; text-decoration: none; text-underline: none;">daftar</span></a> <a href="http://id.wikipedia.org/wiki/Pertanyaan" title="Pertanyaan"><span style="color: windowtext; text-decoration: none; text-underline: none;">pertanyaan</span></a>
yang diajukan pada <a href="http://id.wikipedia.org/w/index.php?title=Responden&action=edit&redlink=1" title="Responden (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">responden</span></a>. Dalam <a href="http://id.wikipedia.org/wiki/Penelitian" title="Penelitian"><span style="color: windowtext; text-decoration: none; text-underline: none;">penelitian</span></a>
<a href="http://id.wikipedia.org/wiki/Survei" title="Survei"><span style="color: windowtext; text-decoration: none; text-underline: none;">survei</span></a>,
peneliti meneliti <a href="http://id.wikipedia.org/w/index.php?title=Karakteristik&action=edit&redlink=1" title="Karakteristik (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">karakteristik</span></a> atau <a href="http://id.wikipedia.org/wiki/Hubungan" title="Hubungan"><span style="color: windowtext; text-decoration: none; text-underline: none;">hubungan</span></a>
<a href="http://id.wikipedia.org/w/index.php?title=Sebab_akibat&action=edit&redlink=1" title="Sebab akibat (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">sebab akibat</span></a> antar <a href="http://id.wikipedia.org/wiki/Variabel" title="Variabel"><span style="color: windowtext; text-decoration: none; text-underline: none;">variabel</span></a>
tanpa adanya intervensi <a href="http://id.wikipedia.org/wiki/Peneliti" title="Peneliti"><span style="color: windowtext; text-decoration: none; text-underline: none;">peneliti</span></a>. </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei tidak selalu identik dengan kuesioner (meski
teknik pengumpulan data survei seringkali menggunakan kuesioner karena
berhubungan dengan sampel berjumlah besar). Dalam praktiknya, terkadang
pelaksanan survei tidak hanya menggunakan kuesioner atau angket, namun
dilengkapi dengan wawancara atau observasi.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Ada
beberapa pertimbangan yang perlu diperhatikan untuk melakukan penelitian
survei, antara lain:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l39 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penelitian
survei dapat digunakan untuk sampel yang besar.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l39 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penggunaan
kuesioner dapat menghasilkan data/informasi yang beragam dari setiap
responden/individu dengan variabel penelitian yang banyak.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l39 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Data yang
diperoleh dari sampel dapat digeneralisasikan pada populasi.</span></li>
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<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">B.
Jenis Survei</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Ada
beberapa kategori penelitian survei dilihat dari proses pelaksanaannya dan
perlakuan terhadap sampel.<strong><span style="font-family: "Tahoma","sans-serif";">
</span></strong></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l63 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei Sekali
Waktu <em><span style="font-family: "Tahoma","sans-serif";">(Cross-sectional
Survei)</span></em>. Data hanya dikumpulkan untuk waktu tertentu saja
dengan tujuan menggambarkan kondisi populasi.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l63 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei Rentang
Waktu <em><span style="font-family: "Tahoma","sans-serif";">(Longitudinal
Survei)</span></em>. Survei dilakukan berulang untuk mengetahui
kecenderungan suatu fenomena dari waktu ke waktu.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l63 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei <em><span style="font-family: "Tahoma","sans-serif";">Tracking/Trend</span></em>.
Survei dilakukan pada populasi yang sama namun dengan sampel berbeda untuk
mengetahui kecenderungan suatu fenomena dari waktu ke waktu.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l63 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei <em><span style="font-family: "Tahoma","sans-serif";">Panel.</span></em> Survei
dilakukan terhadap sampel yang sama untuk memahami suatu fenomena dari
waktu ke waktu.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l63 level1 lfo2; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei <em><span style="font-family: "Tahoma","sans-serif";">Cohort</span></em>. Survei
dilakukan pada sekelompok populasi yang spesifik untuk mengetahui
perkembangan suatu fenomena dari waktu ke waktu.</span></li>
</ol>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">C.
Tahapan Survei</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Secara
umum survei dilakukan dalam beberapa tahapan, yakni:<strong><span style="font-family: "Tahoma","sans-serif";"> </span></strong>1) Menentukan
masalah penelitian ; 2) Membuat desain survei ; 3) Mengembangkan instrumen
survei; 4) Menentukan sampel; 5) Melakukan pre-test; 6) Mengumpulkan data; 7)
Memeriksa data <em><span style="font-family: "Tahoma","sans-serif";">(editing);</span></em>
8) Mengkode data; 9) Data entry; 10) Pengolahan dan analisis data; 11)
Interpretasi data; dan 12) Membuat kesimpulan serta rekomendasi.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Untuk
memberikan gambaran lebih lengkap, masing-masing tahapan dapat dijelaskan
sebagai berikut:</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">1.
Menentukan Masalah Penelitian </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Setiap
penelitian diawali dari adanya “masalah”<em><span style="font-family: "Tahoma","sans-serif";">.
Masalah Penelitian</span></em> adalah konseptualisasi (pemakaian konsep) atas
sebuah fenomena atau gejala sosial yang akan diteliti. Itu berarti, tidak semua
masalah dapat dikatakan sebagai masalah penelitian. Lalu apakah perbedaan
antara <em><span style="font-family: "Tahoma","sans-serif";">Masalah</span></em>
dengan <em><span style="font-family: "Tahoma","sans-serif";">Masalah Penelitian</span></em>?<strong><span style="font-family: "Tahoma","sans-serif";"> </span></strong></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<em><span style="font-family: "Tahoma","sans-serif";">Masalah </span></em><span style="font-family: "Tahoma","sans-serif";">adalah
gejala/fenomena/kasus yang terjadi di dalam kehidupan sehari-hari. Sedangkan <em><span style="font-family: "Tahoma","sans-serif";">Masalah Penelitian </span></em>adalah
konseptualisasi terhadap masalah sosial. Ada peranan teori dalam <em><span style="font-family: "Tahoma","sans-serif";">Masalah Penelitian</span></em>.<em><span style="font-family: "Tahoma","sans-serif";"> </span></em></span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Apakah
setiap masalah sosial dapat dijadikan masalah penelitian?<strong><span style="font-family: "Tahoma","sans-serif";"> </span></strong>Jawabannya, tidak
selalu. Tapi, satu masalah sosial dapat menjadi lebih dari satu masalah
penelitian. Lantas bagaimana mengubah masalah sosial menjadi masalah
penelitian?</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l47 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Hubungkan
masalah sosial dengan konsep (teori).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l47 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Kaitkan dengan
metode penelitian yang dipakai.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l47 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Hubungkan
dengan paradigma penelitian yang dipergunakan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l47 level1 lfo3; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Rumuskan dalam
kalimat tanya.</span></li>
</ol>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">Contoh
Masalah Penelitian</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">1.
Pertanyaan Profil Sosiodemografis Audiens:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
survei sosiodemografis, variabel yang akan diketahui misalnya usia, jenis
kelamin, status perkawinan, pendidikan, pekerjaan, penghasilan, dan agama.
Rumusan masalah penelitian bisa disajikan dalam kalimat tanya sebagai berikut.</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Bagaimana
karakteristik sosiodemografis pendengar RRI?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">2.
Pertanyaan profil Psikografis Audiens:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
survei psikografis, variabel yang akan diketahui adalah gaya hidup, perilaku
sosial, kepribadian, aktivitas, ketertarikan, dan sebagainya. Rumusan masalah
penelitian bisa disajikan dalam kalimat tanya sebagai berikut.</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Bagaimana
karakteristik psikografis pendengar RRI?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">3.
Pertanyaan Asosiatif (Hubungan Keterkaitan)</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Masalah
penelitian survei yang menggunakan hubungan keterkaitan disebut sebagai
pertanyaan asosiatif. Contoh rumusan masalah penelitian survei dengan
pertanyaan asosiatif disajikan dalam contoh berikut.</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Bagaimana
hubungan antara siaran berita RRI dengan tingkat partisipasi dalam pilkada?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">4.
Pertanyaan Komparatif (Perbandingan)</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Masalah
penelitian survei yang ingin mengetahui perbadingan disebut pertanyaan
komparatif. Contoh rumusan masalah penelitian survei dengan pertanyaan
komparatif antara lain adalah sebagai berikut.</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Bagaimana
perbedaan tingkat kepuasan pendengar RRI di Jakarta dibandingkan/dengan
pendengar RRI di Surabaya?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
praktiknya, variabel pertanyaan penelitian bisa berjumlah banyak. Variabel
seperti ini disebut <strong><span style="font-family: "Tahoma","sans-serif";">Multivariat</span></strong>.
Berikut adalah contoh rumusan masalah penelitian dengan lebih dari dua variabel
(digarisbawahi):</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">“</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Adakah Pengaruh
Gaya Hidup terhadap Pemilihan dan Kepuasan Mendengarkan Radio?” </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo4; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">“Sejauh Mana
Pengaruh Reputasi Radio dan Citra Brand terhadap Keputusan Mendengarkan
Radio?” </span></li>
</ol>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
menyusun penelitian survei, ada kalanya peneliti membuat dugaan sementara atas
jawaban pertanyaan penelitiannya. Proses ini disebut <em><span style="font-family: "Tahoma","sans-serif";">membuat hipotesis</span></em>.
Hipotesis artinya dugaan, asumsi, atau pernyataan sementara. Hipotesis adalah
kesimpulan sementara yang harus diuji kebenarannya. Tidak semua penelitian
survei harus ada hipotesisnya, penelitian survei yang sifatnya deskriptif
(mengetahui gejala-gejala atau karakteristik data) umumnya tidak menggunakan
hipotesis. Berbeda dengan penelitian survei eksplanatif (menjelaskan hubungan
anatargejala), umumnya menggunakan hipotesis untuk selanjutnya diuji
kebenarnnya. Dalam kaitan ini, survei eksplanatif dapat diidentifikasi dengan
adanya pertanyaan asosiatif (hubungan keterkaitan) dan atau pertanyaan
komparatif (perbandingan).</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Berikut
ini contoh hipotesis berdasarkan jenis pertanyaan penelitian.</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l49 level1 lfo5; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Asosiatif
(hubungan keterkaitan).</span></li>
</ol>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Ada/tidak
ada hubungan positif antara siaran berita RRI dengan tingkat partisipasi dalam
pilkada </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo6; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Komparatif
(Perbandingan)</span></li>
</ol>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Ada/tidak
ada perbedaan tingkat kepuasan pendengar RRI di Jakarta dengan pendengar RRI di
Surabaya </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
menyusun hipotesis, peneliti perlu memperhatikan tiga jenis hipotesis, yakni <em><span style="font-family: "Tahoma","sans-serif";">hipotesis teori,</span></em> <em><span style="font-family: "Tahoma","sans-serif";">hipotesis riset, </span></em>dan<em><span style="font-family: "Tahoma","sans-serif";"> hipotesis statistik</span></em>.
Agar dapat dilakukan pengujian, <em><span style="font-family: "Tahoma","sans-serif";">hipotesis
teori</span></em> harus diturunkan ke dalam <em><span style="font-family: "Tahoma","sans-serif";">hipotesis
riset </span></em>dan <em><span style="font-family: "Tahoma","sans-serif";">hipotesis
statistik</span></em>. <em><span style="font-family: "Tahoma","sans-serif";">Hipotesis
riset</span></em> merupakan hipotesis yang bisa secara langsung diuji dalam
penelitian. Hipotesis ini dirancang dengan menurunkan <em><span style="font-family: "Tahoma","sans-serif";">hipotesis teori</span></em>
berdasarkan kerangka operasional yang ditetapkan oleh peneliti. Untuk
penelitian yang bermaksud menguji hipotesis secara kuantitatif, <em><span style="font-family: "Tahoma","sans-serif";">hipotesis riset </span></em>diturunkan
ke dalam dan<em><span style="font-family: "Tahoma","sans-serif";"> hipotesis
statistik</span></em> yang bisa secara langsung menunjukkan alat statistik apa
yang akan digunakan.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Berikut
ini contoh pengembangan hipotesis berdasarkan jenis survei.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l25 level1 lfo7; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. Survei
Deskriptif </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Masalah:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Berapakah
rata-rata usia pendengar RRI?</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Hipotesis
Teori:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Tingkat
usia audiens mempengaruhi minat mendengarkan RRI </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Hipotesis
Riset:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Semakin
tinggi usia seseorang, semakin tinggi minat mendengarkan RRI</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Hipotesis
Statistik:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">R<sub>xy</sub>
≥ 0</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level1 lfo8; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">b. Survei
Eksplanatif </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Masalah:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Apakah
berita demo dan kekerasan di radio mempengaruhi tingkah laku agresif
masyarakat? </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Hipotesis
Teori:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Terpaan
berita demo dan kekerasan di radio mempengaruhi tingkah laku agresif masyarakat
</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Hipotesis
Riset:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Jumlah
berita demo dan kekerasan yang didengar masyarakat di radio berkorelasi positif
dengan frekuensi tindak agresif masyarakat dalam kehidupan
sehari-hari.</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Hipotesis
Statistik:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">R<sub>xy</sub>
≥ 0</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">2.
Membuat Desain Penelitian Survei </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
kedua dalam penelitian survei adalah membuat desain penelitian. Desain
penelitian merupakan konseptualisasi atas sebuah fenomena atau gejala sosial
yang akan diturunkan menjadi variabel-variabel penelitian sampai ke tingkat
indikator. Jika digambarkan secara sistematis, maka desain penelitian survei
tampak dalam hierarki sebagai berikut:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Teori</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Konsep</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Variabel</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Dimensi</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Indikator</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Skala/Pengukuran</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Pertanyaan</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Tahapan
pembuatan desain penelitian yang meliputi <em><span style="font-family: "Tahoma","sans-serif";">Teori,
Konsep, Variabel, Dimensi, Indikator, Skala/Pengukuran, </span></em>dan
item-item<em><span style="font-family: "Tahoma","sans-serif";"> Pertanyaan</span></em>
selanjutnya harus disederhanakan dalam bentuk isian matriks operasionalisasi
survei seperti berikut.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 492px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Variabel</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Dimensi</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 113.25pt;" valign="top" width="151">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Indikator</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Skala</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" valign="top" width="142"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 113.25pt;" valign="top" width="151"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 88.5pt;" valign="top" width="118"><br /></td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" valign="top" width="142"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 113.25pt;" valign="top" width="151"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 88.5pt;" valign="top" width="118"><br /></td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.75pt;" valign="top" width="85"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" valign="top" width="142"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 113.25pt;" valign="top" width="151"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 88.5pt;" valign="top" width="118"><br /></td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Contoh
penerapan matriks operasionalisasi survei:</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l51 level1 lfo9; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Judul
Penelitian:<em><b><span style="font-family: "Tahoma","sans-serif";"> </span></b></em></span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Pengaruh
Reputasi Perusahaan dan Citra Merk terhadap Keputusan
Pembelian</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l27 level1 lfo10; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Rumusan
Masalah:</span></li>
</ul>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l40 level1 lfo11; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Apakah ada
pengaruh antara reputasi perusahaan terhadap keputusan pembelian?</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l40 level1 lfo11; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Apakah ada
pengaruh antara citra merek terhadap keputusan pembelian?</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l40 level1 lfo11; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Apakah ada
pengaruh antara reputasi perusahaan dan citra merek terhadap keputusan
pembelian?</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l58 level1 lfo12; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Teori yang
digunakan:</span></li>
</ul>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l43 level1 lfo13; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> Public
Relations</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l43 level1 lfo13; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Perilaku
Konsumen </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l7 level1 lfo14; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Variabel</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">Reputasi
Perusahaan, Citra Merk, Keputusan Pembelian </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Selanjutnya
untuk dimensi, indikator dan skala dapat dilihat pada matriks operasionalisasi
survei berikut ini.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 68.25pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Variabel</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 117.0pt;" valign="top" width="156">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Dimensi</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 205.35pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Indikator</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Skala</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 68.25pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Reputasi
Perusahaan</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 117.0pt;" valign="top" width="156">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.
Kepercayaan terhadap perusahaanb. Tanggung jawab perusahaanc. Persepsi
terhadap perusahaand. Pengetahuan akan perusahaan</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 205.35pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.
Seberapa besar kepercayaan responden terhadap perusahaan Unileverb. Bagaimana
penilaian responden terhadap tanggung jawab perusahaanc. Bagaimana
responden memandang, memahami dan menerima perusahaan Unilever</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">d.
Seberapa besar pengetahuan responden akan perusahaan Unilever</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 2.0cm;" width="76">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ordinal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 68.25pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Citra
Merk</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 117.0pt;" valign="top" width="156">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.
Persepsi/kesan terhadap produkb. Keuntungan/ manfaatc. Gambaran
terhadap produkd. Keyakinan terhadap produk</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">e.
Konsistensi produk</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 205.35pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.
Bagaimana konsumen memandang, memahami, dan menerima produk Pepsodentb.
Seberapa besar keuntungan/ manfaat yang diperoleh responden dari produk-
Seberapa besar tingkat keinginan/ harapan yang dijanjikan oleh suatu brandc.
Bagaimana konsumen melihat produk Pepsodentd. Seberapa besar konsumen
meyakini produk Pepsodent</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">e.
Seberapa jauh kesesuaian dari apa yang dijanjikan produk dengan apa yang
didapat oleh konsumen dari produk tersebut.</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 2.0cm;" width="76">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ordinal</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 68.25pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Keputusan
Pembelian</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 117.0pt;" valign="top" width="156">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.
Pengenalan masalah<br />
b. Pencarian informasi<br />
c. Evaluasi alternatifd. Keputusan pembelian</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 205.35pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.
Seberapa jauh responden menyadari kebutuhannya terhadap suatu produk-
Seberapa jauh responden menyadari harapannya terhadap suatu produk<strong><span style="font-family: "Tahoma","sans-serif";"> </span></strong>b. – Seberapa
besar tingkat intensitas responden dalam mencari informasi- Seberapa
jauh responden mendapatkan informasi yang dibutuhkan</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Apa saja media yang dijadikan sumber dalam proses pencarian informasi</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">c.
Seberapa jauh tingkat <em><span style="font-family: "Tahoma","sans-serif";">selectivity</span></em>
responden terkait alternatif produk, risiko kesalahan dalam memilih,
kebutuhan, dan kemampuan responden</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">d.
– Bagaimana keputusan responden mengenai jenis produk</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Bagaimana keputusan responden mengenai bentuk produk</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Bagaimana keputusan responden mengenai merek produk</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Bagaimana keputusan responden mengenai harga</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Bagaimana keputusan responden mengenai penjual</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Bagaimana keputusan responden mengenai kualitasnya</span></div>
<div style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">-
Bagaimana keputusan responden mengenai waktu pembelian</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 2.0cm;" width="76">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ordinal</span></div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Pada
kolom terakhir matriks operasionalisasi penelitian survei di atas terdapat
kolom “skala”. Skala diperlukan sebagai teknik pengukuran yang sejak awal
dirancang dalam desain penelitian. Terdapat empat jenis skala dalam penelitian
survei, yakni <em><span style="font-family: "Tahoma","sans-serif";">nominal,
ordinal, interval,</span></em> dan <em><span style="font-family: "Tahoma","sans-serif";">rasio</span></em>.
Masing-masing skala dapat dijelaskan sebagai berikut.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l30 level1 lfo15; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Skala Nominal</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Skala
nominal membedakan satu kategori dengan kategori lainnya. Dasar perbedaannya
adalah penggolongan yang tidak saling tumpang tindih antar kategori.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Contoh:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Jenis
kelamin:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l61 level1 lfo16; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. pria
b. wanita </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Status
kepegawaian: </span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l34 level1 lfo17; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a.
Honorer b. Tetap c.Kontrak </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Sumber
informasi utama bagi Anda: </span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l59 level1 lfo18; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. Radio
b. Televisi c. Koran d.
Internet</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Stasiun
radio yang Anda dengarkan:</span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">a.
W FM b. X FM c. Y FM d.
Z FM</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l67 level1 lfo19; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Skala Ordinal</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Skala
ordinal mempunyai sifat membedakan dan mencerminkan adanya tingkatan dari
tinggi ke rendah.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Contoh:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Jenjang
Pendidikan:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l14 level1 lfo20; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. SD
b. SLTP c.
SMA d. Sarjana </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Tingkat
kepuasan: </span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level1 lfo21; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. Sangat Tidak
Memuaskan b. Cukup Memuaskan c. Sangat
Memuaskan </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Kepangkatan
dalam militer:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l6 level1 lfo22; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. Brigadir
Jendral b. Mayor Jendral
c. Letnan Jendral d. Jendra</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l48 level1 lfo23; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Skala Interval</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Skala
interval mempunyai sifat membedakan, mempunyai tingkatan, dan mempunyai jarak
yang pasti antara satu kategori dengan kategori lainnya</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Contoh:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Tingkat
Penghasilan </span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo24; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. <
500.000 b. 500.000 – 999.000 c. 1000.000-
3.000.000 d. > 3 juta </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Frekuensi
Mendengarkan radio</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l50 level1 lfo25; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">a. 1-5 jam =
sangat rendah </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l50 level1 lfo25; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">b. 6- 10 jam =
cukup </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l50 level1 lfo25; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">c. 11-15 jam =
tinggi </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l50 level1 lfo25; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">d. 16-20 jam =
sangat tinggi </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ol>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l22 level1 lfo26; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Skala Rasio</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Skala
rasio mempunyai sifat membedakan, mempunyai tingkatan dan jarak, dan setiap
nilai variabel diukur dari suatu keadaan atau titik yang sama (titik nol
mutlak).</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Contoh:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Umur
Manusia (0, 1, 2, 3 dst)</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Berat
badan dalam kg</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Tinggi
badan dalam cm,</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">dan
sebagainya.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">3.
Mengembangkan Instrumen Survei (Menyusun Kuesioner/Pertanyaan) </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
ketiga dari penelitian survei adalah mengembangkan isntrumen penelitian dari
matriks menjadi daftar pertanyaan.</span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
penelitian survei, data dapat diperoleh dengan berbagai alternatif cara
pengumpulan data. Berikut adalah beberapa teknik pengumpulan data dalam survei.</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Kuesioner
langsung</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Kuesioner via
pos</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Wawancara tatap
muka</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Wawancara via
telepon</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Pengisian
kuesioner via komputer</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Wawancara
online (<em><span style="font-family: "Tahoma","sans-serif";">chatting</span></em>,
dsb)</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l32 level1 lfo27; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Polling</span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dari
sekian banyak teknik, kuesioner merupakan teknik yang dianggap paling efisien.
Meski demikian, kuesioner memiliki kelebihan dan kekurangan.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">Kelebihan:
</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l29 level1 lfo28; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> Relatif
hemat biaya dan waktu</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l29 level1 lfo28; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">
Anonimity (jaminan kerahasiaan)</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l29 level1 lfo28; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">
Keseragaman kata dan istilah</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l29 level1 lfo28; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> Tidak
ada bias pewawancara</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l29 level1 lfo28; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">
Menjangkau banyak responden</span></li>
</ul>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">Kelemahan:
</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l62 level1 lfo29; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> Tidak
fleksibel</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l62 level1 lfo29; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> Tidak ada
kendali atas urutan pertanyaan</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l62 level1 lfo29; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Ada pertanyaan
tidak terjawab</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l62 level1 lfo29; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Respons rate</span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> rendah
(terutama bila melalui pos)</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l62 level1 lfo29; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Hanya perilaku
verbal yang tercatat</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l62 level1 lfo29; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Tidak bisa
merekam jawaban spontan</span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
akhir dalam menyusun desain penelitian survei dalah menurunkan matriks
operasionalisasi ke dalam item-item pertanyaan. Pertanyaan survei yang baik
dapat menjaring informasi yang lebih tepat. Berikut adalah ciri-ciri pertanyaan
penelitian yang baik:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Jelas dan
menggunakan bahasa yang sederhana</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Padat</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Spesifik</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Bisa dijawab</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memiliki
relevansi dengan responden</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Tidak
menggunakan kalimat negatif</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Hindari
menggunakan terminology yang bias</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l36 level1 lfo30; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Hindari
menanyakan dua hal sekaligus dalam suatu pertanyaan</span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Berikut
ini beberapa bentuk kekeliruan yang disebabkan bias dalam menyusun pertanyaan.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l42 level1 lfo31; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">1. </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Double barreled
question, </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">ada
lebih dari 1 pertanyaan dalam 1 item pertanyaan.</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Apakah
Anda menyukai RRI dan gaya penyiarnya?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l45 level1 lfo32; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">2. </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Ambiguous
question, </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">yaitu<em><b><span style="font-family: "Tahoma","sans-serif";"> </span></b></em>penggunaan
istilah yang rancu .</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Apakah
Anda setuju atau tidak bahwa gaya penyiar itu cool?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo33; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">3. </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Level of
wording, </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">penggunaan
bahasa yang tidak sesuai kemampuan responden.</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Apakah
ada anggota keluarga Anda yang termasuk schizofrenia?”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l17 level1 lfo34; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">4. </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Leading of
question, </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">yakni
penyusunan yang menggiring responden ke arah jawaban tertentu.</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Setujukah
Anda dengan pendapat orang bahwa</span></em><span style="font-family: "Tahoma","sans-serif";">
<em><span style="font-family: "Tahoma","sans-serif";">acara di RRI itu bagus?” </span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l55 level1 lfo35; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">5. </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Abstract vs
factual question, </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">yaitu pertanyaan yang abstrak vs pertanyaan
mengacu pada hal-hal konkret yang spesifik dan memiliki jawaban spesifik.</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">”Apakah
Anda merasa sudah menjalani hidup yang seimbang?” </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l46 level1 lfo36; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">6. </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Sensitive/threatening
question, </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">yaitu
pertanyaan yang mengandung topik sensitif, sehingga cenderung menghasilkan
jawaban normatif.</span></li>
</ul>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Bagaimana
pandangan Anda tentang ateisme ?” </span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<em><span style="font-family: "Tahoma","sans-serif";">“Bagaimana
pandangan Anda tentang sex bebas? ”</span></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l66 level1 lfo37; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">7. Pertanyaan
tidak lengkap</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Jika acara kuis disiarkan
hari ini, apakah Anda akan mengikut iatau tidak?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Jika acara kuis disiarkan RRI
hari ini, apakah Anda akan mengikut atau tidak?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l9 level1 lfo38; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">8. Periode
waktu tidak jelas </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Dalam acara Dialog
interaktif yang membahas pemilihan anggota DPRD Kabupaten Sleman yang lalu,
apakah Ibu/Bapak ikut memilih atau tidak?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Dalam</span></em> <em><span style="font-family: "Tahoma","sans-serif";">acara Dialog interaktif yang membahas
pemilihan anggota DPRD Kabupaten Sleman Juni 2004 yang lalu, apakah Ibu/Bapak
ikut memilih atau tidak?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l69 level1 lfo39; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">9. Aspek yang
ditanyakan tidak spesifik</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Dalam satu minggu terakhir,
berapa kali Ibu/Bapak membaca suratkabar dan majalah?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Dalam satu minggu terakhir,
berapa kali Ibu/Bapak membaca suratkabar?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l60 level1 lfo40; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">10. Pemakaian
singkatan (akronim) </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Bagaimana penilaian
Ibu/Bapak atas kerja polisi dalam menangani kasus curanmor di DKI Jakarta?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Bagaimana penilaian
Ibu/Bapak atas kerja polisi dalam menangani kasus pencurian kendaraan bermotor
di DKI Jakarta?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l26 level1 lfo41; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">11. Kategori
jawaban tumpang tindih </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Berapa usia Ibu/Bapak saat
ini? (a) 20-30 (b) 30-40 (c) 40-50 (d) 50-60 (e) Di atas 60 tahun </span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Berapa usia Ibu/Bapak saat
ini? (a) 20-30 (b) 31-40 (c) 41-50 (d) 51-60 (e) Di atas 60 tahun</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo42; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">12. Kategori
jawaban tidak menampung semua kemungkinan </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Apa pendidikan terakhir
Ibu/bapak? (a) Lulus SD (b) Lulus SLTP (c) Lulus SLTA (d) Lulus Perguruan
Tinggi atau lebih</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Apa pendidikan terakhir
Ibu/bapak? (a) Tidak sekolah/Tidak lulus SD (b) Lulus SD (c) Lulus SLTP (d)
Lulus SLTA (e) Lulus Perguruan Tinggi atau lebih</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l13 level1 lfo43; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">13. Pertanyaan
tidak seimbang </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Menurut Ibu/Bapak apakah
Pemilu merupakan kewajiban yang harus diikuti oleh warga negara?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Ada yang berpendapat Pemilu
adalah kewajiban warga negara. Tetapi ada yang mengatakan Pemilu merupakan hak.
Menurut Ibu/Bapak, apakah Pemilu merupakan hak atau kewajiban?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l33 level1 lfo44; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">14. Alternatif
jawaban tidak seimbang </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/Bapak setuju
jika pemerintah menaikkan harga minyak tanah?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/Bapak setuju
atau tidak setuju jika pemerintah menaikkan harga minyak tanah?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l68 level1 lfo45; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">15. Pertanyaan
Memihak </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/bapak setuju
atau tidak dengan pernyataan Amien Rais yang meminta Abdurrahman Wahid mundur
sebagai presiden karena telah gagal menjalankan pemerintahan dengan benar?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/bapak setuju
atau tidak dengan pernyataan Amien Rais yang meminta Abdurrahman Wahid mundur
sebagai presiden?</span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l11 level1 lfo46; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">16. Pemakaian
Bahasa Berlebihan (Disfemisme) </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/Bapak setuju
atau tidak jika penjajah Amerika Serikat secepatnya keluar dari wilayah Irak?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/Bapak setuju
atau tidak jika Amerika Serikat secepatnya keluar dari wilayah Irak? </span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l12 level1 lfo47; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">17. Pemakaian
Bahasa Penghalusan (Eufemisme) </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/bapak setuju
jika biaya pengurusan Surat Izin Mengemudi disesuaikan harganya?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Apakah Ibu/bapak setuju
jika biaya pengurusan Surat Izin Mengemudi dinaikkan harganya dari harga resmi
saat ini? </span></em></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l41 level1 lfo48; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">18. Memakai
Asumsi </span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Tindakan kejahatan apa yang
Ibu/Bapak alami dalam satu bulan terakhir ini?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Q1. Dalam satu bulan
terakhir ini, apakah Ibu/Bapak pernah menjadi korban tindakan kejahatan? Q2.
Kalau ya, tindakan kejahatan apa yang Ibu/Bapak alami dalam satu bulan terakhir
ini?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Salah:
<em><span style="font-family: "Tahoma","sans-serif";">Program acara apa yang
biasa Ibu/Bapak tonton di televisi seminggu ini?</span></em></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Benar:
<em><span style="font-family: "Tahoma","sans-serif";">Q1. Dalam seminggu ini,
apakah Ibu/Bapak pernah menonton televisi? Q2. Kalau ya, program acara apa yang
biasa Ibu/Bapak tonton di televisi seminggu ini?</span></em></span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">4.
Menentukan Sampel </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
keempat dalam penelitian survei adalah menentukan sampel. Menentukan sampel
artinya memilih teknik dan metode yang akan digunakan untuk mengambil sampel
yang didasarkan pada keadaan dan kebutuhan data penelitian. Keterbatasan
waktu, biaya, dan tenaga untuk meneliti suatu populasi menyebabkan perlunya
dilakukan penentuan sampel. Dalam hal ini, populasi adalah semua
individu/unit-unit yang menjadi target penelitian. Sedangkan sampel adalah
bagian dari populasi yang dipilih mengikuti prosedur tertentu sehingga dapat
mewakili populasinya. Kerangka sampela dalah daftar anggota populasi (Purwanto
dan Sulistyastuti, 2007: 37).</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Secara
umum ada dua macam teknik penentuan sampel, yakni<em><span style="font-family: "Tahoma","sans-serif";"> random sampling</span></em> atau <em><span style="font-family: "Tahoma","sans-serif";">probability sampling</span></em> dan <em><span style="font-family: "Tahoma","sans-serif";">non-random sampling</span></em> atau <em><span style="font-family: "Tahoma","sans-serif";">non probablity sampling.</span></em></span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">Teknik
Sampling </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="margin-left: .75pt; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 664px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="11" style="padding: 0cm 0cm 0cm 0cm; width: 498.0pt;" valign="top" width="664">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Sampling
Techniques</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="4" style="padding: 0cm 0cm 0cm 0cm; width: 241.5pt;" valign="top" width="322">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Probability
Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td colspan="7" style="padding: 0cm 0cm 0cm 0cm; width: 256.5pt;" valign="top" width="342">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Non-Probability
Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
</tr>
<tr style="mso-row-margin-right: 1.1pt; mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 57.8pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Simple
Random Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 67.9pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Systematic
Random Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 58.0pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Stratified
Random Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 57.8pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Cluster
Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Accidental
Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 98.35pt;" valign="top" width="131">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Judgement/Convenicence/PupsoiveSampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td colspan="3" style="padding: 0cm 0cm 0cm 0cm; width: 50.35pt;" valign="top" width="67">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Quota
Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 42.55pt;" valign="top" width="57">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Snowball
Sampling</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
</td>
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="1"><div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-row-margin-right: 1.1pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 57.8pt;" width="77"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 67.9pt;" width="91"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 58.0pt;" width="77"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 57.8pt;" width="77"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 64.15pt;" width="86"><br /></td>
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 134.55pt;" width="179"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 2.5pt;" width="3"><br /></td>
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 54.2pt;" width="72"><br /></td>
<td style="border: none; mso-cell-special: placeholder; padding: 0cm 0cm 0cm 0cm;" width="1"><div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr height="0">
<td style="border: none;" width="77"><br /></td>
<td style="border: none;" width="91"><br /></td>
<td style="border: none;" width="79"><br /></td>
<td style="border: none;" width="77"><br /></td>
<td style="border: none;" width="86"><br /></td>
<td style="border: none;" width="369"><br /></td>
<td style="border: none;" width="53"><br /></td>
<td style="border: none;" width="6"><br /></td>
<td style="border: none;" width="17"><br /></td>
<td style="border: none;" width="77"><br /></td>
<td style="border: none;" width="0"><br /></td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">a.
Sampel Probabilita </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l53 level1 lfo49; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
sampel Secara Acak Sederhana </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Simple Random
Sampling) </span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Sampel
acak sederhana adalah sampel yang diambil sedemikian rupa sehingga anggota
populasi mempunyai kesempatan/peluang yang sama untuk dipilih menjadi sampel.</span></div>
<div style="text-align: justify;">
<br /></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l28 level1 lfo50; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Sistematis</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> <em><b><span style="font-family: "Tahoma","sans-serif";">(Systematic
Random Sampling)</span></b></em></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Metode
pengambilan sampel di mana anggota sampel dipilih secara sistematis dari daftar
populasi. Daftar populasi harus berada dalam keadaan acak atau membaur.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l24 level1 lfo51; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Stratifikasi </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Stratified Random Sampling)</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Metode
penarikan sampel berlapis atau berstrata. Suatu kriteria yang jelas harus
ditetapkan untuk membatasi strata. Penarikan sampel dari setiap strata dapat
dilakukan secara proporsional atau tidak proporsional.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l37 level1 lfo52; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Secara Bergerombol </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Cluster Sampling)</span></b></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
praktek seringkali kita tidak mempunyai daftar populasi yang lengkap.
Dalam kondisi seperti ini diperlukan “Populasi Mini” yang sifat dan karakternya
sama dengan seluruh Populasi. Populasi mini seperti ini disebut <em><span style="font-family: "Tahoma","sans-serif";">Cluster</span></em> atau Gerombol.
Setelah <em><span style="font-family: "Tahoma","sans-serif";">cluster</span></em>
ditetapkan, barulah memilih sampel secara acak. Kelemahan cara ini adalah
sulit mengetahui bahwa setiap gerombol meng-gambarkan sifat populasi secara
tuntas.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">b.
Sampel Tidak Probabilita </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l38 level1 lfo53; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Secara Kebetulan </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Accidental Sampling)</span></b></em><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Peneliti
dapat memilih orang atau responden yang terdekat dengannya, atau yang pertama
kali dijumpainya dan seterusnya.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l44 level1 lfo54; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Secara Sengaja </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Purposive Sampling)</span></b></em><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Peneliti
telah menentukan responden menjadi sampel penelitiannya dengan anggapan atau
menurut pendapatnya sendiri degan suatu argumentasi.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l18 level1 lfo55; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Jatah </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Quota Sampling)</span></b></em><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Populasi
dibagi menjadi beberapa strata sesuai dengan fokus penelitian. Penarikan sampel
jatah dilakukan kalau peneliti tidak mengetahui jumlah yang rinci dari
setiap strata populasinya. Dalam kondisi ini peneliti menentukan jatah untuk
setiap strata yang kurang-lebih seimbang.</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level1 lfo56; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penarikan
Sampel Bola Salju </span></strong><em><b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">(Snowball Sampling)</span></b></em><em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"> </span></em><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;"></span></li>
</ul>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Bola
salju dibuat dengan menggulung salju yang bertebaran di atas rumput, dari
sedikit menjadi banyak dan besar. Pertama kali ditentukan satu atau
beberapa responden untuk diwawancarai, sehingga berperan sebagai titik
awal penarikan sampel. Responden selanjutnya ditetapkan berdasarkan petunjuk
dari responden sebelumnya. Cara ini sering digunakan dalam penelitian-penelitian
pemasaran.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">c</span></strong><em><b><span style="font-family: "Tahoma","sans-serif";">. Sampling Error </span></b></em><strong><span style="font-family: "Tahoma","sans-serif";">(Tingkat Kesalahan yang Diinginkan)
dan Tingkat Kepercayaan (Derajat Ketelitian)</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
penentuan sampel sering dikenal istilah<em><span style="font-family: "Tahoma","sans-serif";">
sampling error dan</span></em> Tingkat Kepercayaan (derajat ketelitian).</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<em><span style="font-family: "Tahoma","sans-serif";">Sampling error</span></em><span style="font-family: "Tahoma","sans-serif";">
menunjukkan tingkat presisi yang diinginkan oleh peneliti (berapa derajat
perbedaan yang diinginkan antara hasil sampel dengan populasi).<em><span style="font-family: "Tahoma","sans-serif";"> Sampling error </span></em>adalah kesalahan
(<em><span style="font-family: "Tahoma","sans-serif";">error</span></em>) yang
terjadi dari tahap kerangka sampel dan penarikan sampel. Kesalahan ini adalah
kesalahan alamiah yang pasti terjadi karena peneliti menggunakan sampel dan
tidak mewawancarai semua anggota populasi (Tim AROPI, 2007: 61).</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Besar
kecilnya <em><span style="font-family: "Tahoma","sans-serif";">sampling error</span></em>
sangat tergantung pada jumlah sampel yang dipakai. Jika peneliti ingin
mendapatkan <em><span style="font-family: "Tahoma","sans-serif";">sampling error </span></em>yang
kecil, maka jumlah sampel harus ditambah. Sebaliknya, jika sampel yang dipakai
kecil, <em><span style="font-family: "Tahoma","sans-serif";">sampling error </span></em>akan
besar.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">d.
Menghitung Sampel dengan Rumus </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
menghitung sampel dapat digunakan beberapa rumus. Antara lain dengan rumus
Slovin dan Yamane.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">e.
Menghitung Sampel dengan Tabel</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Selain
menggunakan rumus, menetukan jumlah sampel juga bisa dilakukan dengan melihat
tabel penentuan jumlah sampel, misalnya:</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Sumber:
<em><span style="font-family: "Tahoma","sans-serif";"><a href="http://www.quirks.com/articles/2006/20061209.aspx?searchID=148999361&sort=9">http://www.quirks.com/articles/2006/20061209.aspx?searchID=148999361&sort=9</a></span></em></span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">5.
Melakukan Pre-Test </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
kelima dari penelitian survei adalah melakukan tes pendahuluan pra riset
(pre-test) .</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Tujuan
pre-test:<strong><span style="font-family: "Tahoma","sans-serif";"> </span></strong></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l8 level1 lfo57; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Untuk
mengetahui apakah ada beberapa pertanyaan yang perlu dihilangkan atau
ditambah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l8 level1 lfo57; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Untuk
mengetahui apakah ada pertanyaan yang sulit dipahami responden.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l8 level1 lfo57; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Untuk
mengetahui apakah susunan pertanyaan ada yang pertu diubah.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l8 level1 lfo57; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Untuk
mendeteksi berapa lama waktu yang dibutuhkan untuk mengisi satu kuesioner.</span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Test
yang dilakukan meliputi:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l52 level1 lfo58; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Jawaban yang
salah</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l52 level1 lfo58; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Jawaban dengan
pilihan lebih dari satu</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l52 level1 lfo58; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Jawaban
lain-lain sebutkan</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l52 level1 lfo58; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Jawaban yang
benar</span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Untuk
format kuesioner termasuk: .</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l64 level1 lfo59; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Perintah
pengisian</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l64 level1 lfo59; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Aliran
pertanyaan</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l64 level1 lfo59; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Layout</span></li>
</ol>
<table align="left" border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-left: left; mso-table-lspace: 2.25pt; mso-table-rspace: 2.25pt; mso-yfti-tbllook: 1184; width: 6px;">
<tbody>
<tr style="height: 11.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="height: 11.25pt; padding: 0cm 0cm 0cm 0cm; width: 55.5pt;" width="74"><br /></td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm;"><br /></td>
<td style="padding: 0cm 0cm 0cm 0cm;"><br /></td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
tahapan pretest, seringkali dilakukan uji validitas dan uji reliabilitas untuk
mengetahui kemantapan dan keshahihan instrumen penelitian.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">a.
Uji Validitas</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Uji
validitas dimaksudkan untuk mendeteksi apakah alat ukur (butir-butir pertanyaan
dalam suatu kuesioner) yang digunakan untuk mengumpulkan data itu memang
benar-benar alat yang sesungguhnya, artinya alat itu sahih atau valid.
Validitas didefinisikan sebagai ukuran seberapa cermat suatu tes melakukan
fungsi ukurnya terhadap suatu gejala.<em><span style="font-family: "Tahoma","sans-serif";">
</span></em>Untuk menguji validitas dapat dilakukan dengan pendekatan teknik
koreksi produk moment misalnya dengan rumus Karl Pearson</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">b.
Uji Reliabilitas</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Reliabilitas<strong><span style="font-family: "Tahoma","sans-serif";"> a</span></strong>dalah derajat
ketepatan atau tingat presisi dan tingkat keajegan konsistensi suatu alat ukur,
artinya jawaban responden terhadap pertanyaan adalah konsisten atau stabil dari
waktu ke waktu.</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Pendekatan
yang sering digunakan untuk uji ini adalah dengan mencari koefisien alpha dari
formula Cronbach<em><span style="font-family: "Tahoma","sans-serif";">.</span></em></span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">6.
Mengumpulkan Data </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
keenam dalam rangkaian prosedur penelitian survei adalah mengumpulkan data.
Seperti dipaparkan pada bahasan sebelumnya, dalam penelitian survei, data dapat
diperoleh dengan berbagai alternatif teknik pengumpulan data. Berikut adalah
beberapa teknik pengumpulan data tyang lazin digunakan dalam penelitian survei.</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Kuesioner
Langsung</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Wawancara tatap
muka</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Wawancara via
telepon</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Kuesioner via
Pos Kota</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Pengisian
kuesioner via komputer</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Wawancara
online (<em><span style="font-family: "Tahoma","sans-serif";">chatting</span></em>,
ds)</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l71 level1 lfo60; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Polling</span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Pengumpulan
data merupakan aksi langsung ke lapangan yang artinya mengumpulkan data.
Dalam kaitan ini peneliti dalam riset survei tidak harus turun sendiri ke
lapangan. Sesuai dengan perannya, peneliti dapat mengambil salah satu
peran, beberapa peran, atau semua peran sekaligus dalam penelitian survei.
Posisi tersebut yakni:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l70 level1 lfo61; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Pembuat desain
instrumen/konseptor riset</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l70 level1 lfo61; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Pengumpul
data/enumerator</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l70 level1 lfo61; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Pengolah dan
interpreter data/analis</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l70 level1 lfo61; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penyusun
laporan</span></li>
</ol>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">7.
Memeriksa Data </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
ketujuh dalam penelitian survei adalah memeriksa data. Pemeriksaan data
dilakukan dengan beberapa langkah:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo62; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Menyortir
kuesioner yang masuk apakah layak diproses atau didrop, misalnya untuk
jawaban yang tidak lengkap</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo62; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memberi nomor
kuesioner sebagai kendali</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo62; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memeriksa
kelengkapan jawaban dan kejelasan makna jawaban</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo62; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memeriksa
konsistensi antar jawaban dan relevansinya</span></li>
</ol>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">8.
Mengkode Data </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
kedelapan dalam penelitian survei adalah mengkode data<strong><span style="font-family: "Tahoma","sans-serif";">. </span></strong>Sebagai bagian dari
penelitian kuantitatif, data yang terkumpul dalam penelitian survei biasanya
berupa angka-angka yang merupakan nilai dari variabel-variabel tertentu. Untuk
angket atau kuesioner dengan sistem tertutup maka kode-kode jawaban yang harus
diberikan oleh responden sudah dibuatkan oleh peneliti (Purwanto dan
Sulistyastuti, 2007: 73-74).</span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
pemberian kode ini peneliti harus selalu ingat tentang prinsip-prinsip
pengukuran atau skala pengukuran. Sebagai contoh dalam kuesioner sering
ditanyakan hal-hal berikut:</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l31 level1 lfo63; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Jenis kelamin
responden:</span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">1=
laki-laki</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">2=
perempuan</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l65 level1 lfo64; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Penghasilan per
bulan responden dari pekerjaan pokok:</span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">1=
0 – 1.000.000</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">2=
1.000.001- 2.000.000</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">3=
2.000.001 ke atas</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
contoh a, angka 1 dan 2 merupakan kode. Karena jenis kelamin memiliki skala
nominal, maka angka 1 dan 2 tidak memiliki nilai kecuali nilai pembeda antara
jenis kelamin laki-laki dan perempuan. Sementara pada contoh b, angka 1, 2, dan
3 sedikit berbeda perannya, karena angka tersebut mencerminkan skala ordinal
yang mengurutkan responden berdasarkan besarnya penghasilan di mana
3>2>1.</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Pemberian
kode setelah pengumpulan data juga perlu dilakukan ketika pertanyaan dalam
kuesioner bersifat terbuka atau kombinasi antara tertutup dan terbuka.
Sehingga, jawaban-jawaban responden perlu dikode untuk dapat di-<em><span style="font-family: "Tahoma","sans-serif";">entry</span></em> dan dianalisis.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Contoh:</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l57 level1 lfo65; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Pekerjaan pokok
responden</span></li>
</ul>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">1=
PNS</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">2=
Karyawan swasta</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">3=
Pengusaha</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">4=
Lainnya, sebutkan…</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Misalnya
responden menjawab “buruh”, maka “buruh” kemudian harus diberi kode yang baru,
misalnya 5= buruh.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">9.
Memasukkan data ke dalam program komputer </span></strong><em><b><span style="font-family: "Tahoma","sans-serif";">(Data Entry)</span></b></em><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
kesembilan dari penelitian survei adalah <em><span style="font-family: "Tahoma","sans-serif";">data
entry</span></em>.<em><span style="font-family: "Tahoma","sans-serif";"> Data
entry</span></em> berkaitan dengan memasukkan (input) data ke dalam program
komputer<em><span style="font-family: "Tahoma","sans-serif";">.</span></em>
Setelah seluruh data yang dikumpulkan dari angket atau kuesioner diberi kode,
maka peneliti kemudian memasukkan data-data tersebut dengan menggunakan <em><span style="font-family: "Tahoma","sans-serif";">software</span></em> yang ada, misalnya
program SPSS (singkatan dari <em><span style="font-family: "Tahoma","sans-serif";">Statistical
Package for the Social Sciences</span></em>) atau yang lebih sederhana dengan
program Excell dari Microsoft Office. Setelah data dimasukkan, selanjutnya
adalah membersihkan data dari salah ketik atau salah mengkode data. Menurut
Purwanto dan Sulistyastuti (2007: 75) cara yang dilakukan dalam mengkode data
adalah:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l56 level1 lfo66; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memproses data
untuk dilihat misalnya dengan pilihan statistik deskriptif seperti
frekuensi, mean, modus, dan median.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l56 level1 lfo66; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Melihat
penyimpangan-penyimpangan yang ada.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l56 level1 lfo66; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Mencocokkan
kembali data dengan data yang ada pada kuesioner.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l56 level1 lfo66; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Membetulkan <em><span style="font-family: "Tahoma","sans-serif";">data entry</span></em>.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l56 level1 lfo66; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memproses
kembali dan kembali ke langkah pertama.</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">10.
Pengolahan dan Analisis Data </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
kesepuluh dari penelitian survei adalah pengolahan dan analisis data<strong><span style="font-family: "Tahoma","sans-serif";">. </span></strong>Agar dapat menjawab
pertanyaan penelitian dan membuktikan hipotesis, peneliti harus memilih teknik
analisis data yang tepat. Karena penelitian survei menyangkut banyak kasus,
maka umumnya teknik analisis data berhubungan dengan statistik. Ada beberapa
prosedur pengujian hipotesis secara statistik (Djarwanto, 1996: 20-21; dalam
Rahayu, 2008: 74)</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level1 lfo67; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Memilih uji
statistik yang sesuai, yaitu teknik uji yang modelnya paling mendekati
asumsi yang memperbolehkan penggunaan uji tersebut dan syarat
pengukurannya dapat dipenuhi oleh ukuran-ukuran yang digunakan dalam
penelitian.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level1 lfo67; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Menentukan
taraf signifikansi dan besarnya sampel.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level1 lfo67; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Mengemukakan
distribusi sampling harga statistik, arah pengujian, daerah penerimaan dan
penolakan, serta kriteria pengujian hipotesis nihil.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level1 lfo67; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Menghitung
harga uji statistik dengan menggunakan data yang diperoleh dari sampel,
berdasarkan pada uji statistik yang telah dipilih.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level1 lfo67; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Mengambil
kesimpulan pengujian, yaitu apakah hipotesis nihil diterima atau ditolak
berdasarkan suatu taraf signifikansi yang telah dipilih.</span></li>
</ol>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Dalam
menetukan uji statistik, peneliti perlu mempertimbangkan sejumlah aspek,
misalnya skala pengukuran (nominal, ordinal, interval, dan rasio), kategori
sampel (tunggal, ganda independen, atau ganda berpasangan), jumlah variabel,
serta asumsi apakah populasi digambarkan berdistribusi normal atau tidak.</span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Variabel
yang diukur dengan skala nominal atau ordinal dianalisis dengan uji statistik
nonparametrik, sedangkan yang diukur dengan skala interval atau rasio
dianalisis dengan uji statistik parametrik. Uji statistik parametrik adalah
teknik uji yang mengasumsikan populasi yang diteliti berdistribusi normal.
Sementara, uji nonparametrik tidak memerlukan asumsi tersebut.</span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Sampel
tunggal, ganda independen, dan ganda berpasangan menuntut aplikasi uji statistik
yang berbeda. Sebagai contoh, variabel dengan skala nominal dengan sampel
tunggal menggunakan uji nonparametrik-chi-Square. Sementara, variabel ordinal
dengan sampel independen menggunakan teknik uji Kolmogorof Smirnov.</span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Setelah
uji statistik ditemukan, selanjutnya peneliti memasuki proses pengolahan data
dilanjutkan oleh analisis data. Analisis data dilakukan tidak hanya dengan
membaca data, tapi juga menghubungkan data yang diperoleh dari hasil pengolahan
data dan sejumlah informasi lainnya. Peneliti perlu melakukan komparasi
teoritis untuk mengkritisi fenomena yang dikaji, atau sebaliknya, mengkritisi
teori yang ada.</span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Pada
suatu uji eksplanatif, analisis yang dilakukan terutama ditujukan untuk
melakukan pengujian terhadap <em><span style="font-family: "Tahoma","sans-serif";">research
hypothesis </span></em>dan <em><span style="font-family: "Tahoma","sans-serif";">statistical
hypothesis</span></em>. Dalam hal ini, peneliti harus jelas membatasi analisis
yang dilakukannya hanya seputar data empiris (<em><span style="font-family: "Tahoma","sans-serif";">facts</span></em>) yang telah dikumpulkan, tanpa
mencampuradukkan dengan interpretasi atau opini. Berikut ini beberapa metode
uji statistik dalam olah data.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">Pengolahan
dan Analisis Data</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" width="142">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Jenis
Analisa/Pengujian</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td colspan="2" style="padding: 0cm 0cm 0cm 0cm; width: 340.5pt;" width="454">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Statistik
Inferensi</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 162.75pt;" valign="top" width="217">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Parametrik</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 177.0pt;" valign="top" width="236">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Nonparametrik</span></strong><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Uji
Komparatif</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 162.75pt;" valign="top" width="217">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">-
T-test- ANOVA</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 177.0pt;" valign="top" width="236">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">-
Chi Square- Mann Whitney U Test- Wilcoxin signed-rank Test-Kruskall-Wallace
Test</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="padding: 0cm 0cm 0cm 0cm; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">Uji
Asosiatif</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 162.75pt;" valign="top" width="217">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">-
Pearson Correlation Coefficient</span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 177.0pt;" valign="top" width="236">
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 115%;">-
Contingency Coefficient- Rank-difference correlation, Rho-Kendall’s Tau</span></div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">11.
Interpretasi Data </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
kesebelas dari penelitian survei adalah i<em><span style="font-family: "Tahoma","sans-serif";">nterpretasi
data. Interpretasi data</span></em> menjadi dasar untuk membuat kesimpulan.
Dilihat dari proses timbulnya, analisis data mendahului baru kemudian
interpretasi.D ilihat dari sifatnya, analisis data bersifat objektif, asli, apa
adanya sedangkan interpretasi bersifat subjektif, dan bisa berubah-ubah. Untuk
menginterpretasi data yang perlu dilakukan peneliti adalah mengaitkan temuan
dan data dengan teori yang dibangun di awal. Selanjutnya berikan konteks,
makna, atau implikasi data temuan tersebut dengan kondisi dan situasi atau
setting penelitian secara lebih luas.</span></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">12.
Membuat Kesimpulan dan Rekomendasi </span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Tahap
terakhir dari rangkaian penelitian survei adalah Membuat Kesimpulan dan
Rekomendasi. Setelah analisis dan interpretasi data, bagian akhir dari
penelitian survei adalah menyusun kesimpulan dan rekomendasi.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Cara
membuat<strong><span style="font-family: "Tahoma","sans-serif";"> </span></strong>kesimpulan:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l35 level1 lfo68; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Perhatikan
permasalahan dan tujuan penelitian</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l35 level1 lfo68; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Perhatikan
hipotesis</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l35 level1 lfo68; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Buat kesimpulan
umum</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l35 level1 lfo68; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Buat
kesimpulan-kesimpulan khusus</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l35 level1 lfo68; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Kesimpulan
harus bersandar pada hasil analisis data dan hasil interpretasi data</span></li>
</ol>
<div style="text-align: justify;">
<span style="font-family: "Tahoma","sans-serif";">Cara
membuat rekomendasi:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l23 level1 lfo69; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Perhatikan <em><span style="font-family: "Tahoma","sans-serif";">gap </span></em>antara kebutuhan
dan hasil penelitian</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l23 level1 lfo69; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Temukan
rekomedasi yang dapat diberikan <em><span style="font-family: "Tahoma","sans-serif";">dari</span></em><strong><i><span style="font-family: "Tahoma","sans-serif";"> </span></i></strong>hasil
penelitian itu</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l23 level1 lfo69; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Berikan saran
yang realistis!</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Tahoma","sans-serif";">D.
Kelebihan dan Keterbatasan Survei</span></strong><span style="font-family: "Tahoma","sans-serif";"></span></div>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Sebagaimana
umunya sebuah metode penelitian, survei juga memiliki kelebihan dan kekurangan.
Menurut Wimmer dan Dominick (2003: 167-168), kelebihan survei meliputi sejumlah
aspek, yaitu:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo70; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Dapat digunakan
untuk melakukan investigasi masalah dalam <em><span style="font-family: "Tahoma","sans-serif";">setting</span></em> yang alamiah tanpa harus
dilakukan dalam laboratorium atau melalui perancangan suatu kondisi
tertentu. Karenanya, survei dapat menguji pola-pola perilaku bermedia,
seperti membaca surat kabar, menonton televisi, mendengarkan radio, dan
sebagainya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo70; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Dari sisi
pembiayaan, survei paling masuk akal karena dapat disesuaikan dengan
jangkauan informasi yang ingin dikumpulkan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo70; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Data yang luas
dapat dikumpulkan dari responden yang bervariasi dengan cara yang relatif
mudah, sebab survei memperbolehkan peneliti memilih dan menguji sejumlah
variabel. Peneliti juga dapat menggunakan beragam statistik untuk
menganalisis data.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo70; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei tidak
dihalangi oleh batas-batas gegografi dan dapat dilakukan di mana saja,
tergantung kepentingan dan sumber daya yang dimiliki oleh peneliti.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo70; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Data yang telah
ada di lapangan memberikan kemudahan survei, seperti dokumen-dokumen
pemerintah, data sensus, rating media, dan sebagainya.</span></li>
</ol>
<div style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Tahoma","sans-serif";">Di
samping kelebihan tersebut, survei pun memiliki sejumlah keterbatasansebagimana
disampaikan Wimmer dan Dominick (2003: 168) dan Rahayu (2008: 76), yaitu:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Variabel
independen tidak dapat dimanipulasi seperti halnya metode eksperimental.
Tanpa kontrol pada variabel independen, peneliti tidak dapat meyakini
sepenuhnya apakah hubungan antara variabel independen dengan variabel
dependen memiliki hubungan sebab akibat (<em><span style="font-family: "Tahoma","sans-serif";">causal</span></em>) atau bukan (<em><span style="font-family: "Tahoma","sans-serif";">noncausal</span></em>). Survei
hanya mampu memproyeksikan ada-tidaknya hubungan antara kedua variabel
tersebut, sebab untuk menilai hubungan sebab akibat (<em><span style="font-family: "Tahoma","sans-serif";">causal linked</span></em>)
terdapat sejumlah variabel yang kemungkinan berada di antara keduanya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Instrumen
kuesioner memiliki potensi bias yang cukup besar karena pertanyaan yang
tertuang di dalamnya tidak selalu menampung persoalan penelitian. Selain
itu, ada kemungkinan kuesioner dipahami secara berbeda oleh responden.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Ada kemungkinan
responden yang terlibat dalam survei tidak sesuai dengan karakteristik
sampel yang dituju. Misalnya, dalam wawancara melalui telepon,
responden bisa saja mengklaim dirinya berkesesuaian dengan karakteristik
tertentu (umur, pendidikan, pekerjaan, dan sebagainya).</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Beberapa survei
dukup sulit dilakukan, terutama terkait dengan kesediaan berpartisipasi.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei tak
cukup fleksibel menangkap sejumlah perbedaan atau perubahan sosial yang
terjadi karena tidak mampu diprediksi sebelumnya oleh peneliti.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei
mensyaratkan kerangka operasional yang ketat, sedangkan tidak semua
fenomena dapat diukur atau terukur sehingga survei tidak bisa
menjangkau semua persoalan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo71; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt;">Survei terlalu
mengandalkan statistik sehinga mereduksi data-data kualitatif yang
sebenarnya dapat memperkaya penjelasan sebuah persoalan.</span></li>
</ol>
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<div class="MsoNormal" style="text-align: justify;">
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
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<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
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<div class="MsoNormal" style="text-align: justify;">
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Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-15170237588073789772013-05-02T20:58:00.003-07:002013-05-02T20:58:35.390-07:00DESAIN PENELITIAN<div dir="ltr" style="text-align: left;" trbidi="on">
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<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; mso-outline-level: 2; text-align: center;">
<b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://akank-sutha.blogspot.com/2012/03/desain-penelitian.html"><span style="color: windowtext;">DESAIN PENELITIAN</span></a></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penelitian
adalah suatu proses mencari sesuatu secara sistematik dalam waktu yang lama
dengan menggunakan metode ilmiah serta aturan-aturan yang berlaku untuk dapat
menghasilkan suatu penelitian yang baik. Untuk dapat menghasilkan penelitian yang
baik, maka dibutuhkan desain penelitian untuk menunjang dan menberikan hasil
penelitian yang sistematik. Desain penelitian adalah semua proses yang
diperlukan dalam perencanaan dan pelaksanaan penelitian, yang membantu
penelitian dalam pengumpulan dan menganalisis data. </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adapun
desain penelitian menurut Mc Millan dalam Ibnu Hadjar adalah rencana dan
struktur penyelidikan yang digunakan untuk memperoleh bukti-bukti empiris dalam
menjawab pertanyaan penelitian. </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi
lain mengatakan bahwa desain (design) penelitian adalah rencana atau rancangan
yang dibuat oleh peneliti, sebagai ancar – ancar kegiatan yang akan
dilaksanakan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
pengertian yang lebih luas, design penelitian mencakup proses-proses berikut :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a)
Identifikasi dan pemilihan masalah penelitian</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b)
Pemilihan kerangka konsepsual</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c)
Memformulasikan masalah penelitian dan membuat hipotesis</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d)
Membangun penyelidikan atau percobaan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e)
Memilih serta member definisi terhadap pengukuran variabel-variabel</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f)
Memilih prosedur dan teknik sampling yang digunakan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g)
Menyusun alat serta teknik untuk mengumpulkan data</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">h)
Membuat <i style="mso-bidi-font-style: normal;">coding</i>, serta mengadakan <i style="mso-bidi-font-style: normal;">editing </i>dan <i style="mso-bidi-font-style: normal;">prosesing </i>data</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">i)
Menganalisa data dan pemilihan prosedur statistik</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">j)
Pelaporan hasil penelitian</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ruang Lingkup Design Penelitian</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ruang
lingkup design penelitian terdiri dari :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a)
Penentuan Judul Penelitian </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penentuan
judul penelitian sangat penting karena dapat mengetahui objek penelitian,
subjek apa yang akan diteliti, dimana lokasi penelitian, tujuan yang ingin di
capai dan sasarannya.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada beberapa
petunjuk bagi seorang peneliti yang akan melakukan penelitian dalam menentukan
judul, yaitu :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Keterjangkauan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Ketersedian Data</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Signifikansi Judul yang dipilih</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa syarat yang
diperlukan untuk memilih judul penelitian, yaitu :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Judul ditetapkan setelah peneliti mengetahui permasalahan pokok objek yang akan
diteliti</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Judul penelitian mencerminkan keseluruhan isi penulisan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Judul harus mengemukakan kalimat singkat dan jelas</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b)
Penentuan masalah penelitian.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah
penelitian itu merupakan pedoman kegiatan penelitian. Dalam penelitian, masalah
berperan untuk mengarahkan kegiatan penelitian. Tanpa rumusan masalah, peneliti
akan kesulitan dalam pelaksanaan dan penulisan penelitiannya.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa syarat yang harus
diperhatikan dalam perumusan masalah yaitu:</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Masih berhubungan dengan judul utama</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Mendukumg tujuan penelitian</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Mengembangkan atau memperluas cara-cara pengujian suatu teori</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Memberikan sumbangan terhadap metodelogi penenelitian</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Menunjukan variable-variabel yang diteliti.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c)
Penentuan tujuan penelitian.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan
penelitian dapat mengarahkan peneliti untuk mencapai sasaran dan target yang
ingin dicapai. Tujuan penelitian terdiri dari tujuan utam dan tujuan sekunder.
Tujuan utama sangat erat kaitannya dengan judul dan masalah penelitian,
sedangkan tujuan sekunder sangat tergantung pada keinginan pribadi seorang
peneliti, dengan kata lain lebih bersifat subjektif bagi peneliti.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d)
Penentuan hipotesis</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hipotesis
adalah jawaban sementara terhadap permasalahan namun perlu menguji
kebenarannya.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada beberapa cara untuk
merumuskan hipotesis anatara lain yaitu sebagai berikut:</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Hipotesis yang baik harus searah dan mendukung Judul, Masalah, dan Tujuan
Penelitian</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Hipotesis harus dapat diuji dengan data empiris</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Hipotesis harus bersifat spesifik</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam statistik dikenal ada
dua macam hipotesis yaitu:</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Hipotesis nol (<i style="mso-bidi-font-style: normal;">H<sub>0</sub></i>):
hipotesis yang menyatakan adanya kesamaan dan tidak ada perbedaan atau tidak
ada pengaruh antara variabel yang satu dengan variabel yang lain </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Hipotesis
alternative (<i style="mso-bidi-font-style: normal;">H<sub>a</sub></i>):
hipotesis yang menyatakan adannya ketidaksamaan atau adanya perbedaan dan
saling mempengaruhi anatara variabel satu dengan variable yang lain</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -42.55pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e)
Penentuan populasi dan sampel penelitian.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Yang harus diperhatikan dalam menentukan sampel penelitian, adalah :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Tentukan populasi di daerah penelitian. </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Tentukan jumlah sampel yang akan diteliti</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Tentukan metode pengambilan sampel</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f)
Penentuan metode dan teknik pengumpulan data.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode
pengumpulan data terdiri atas beberapa cara yaitu :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Osevasi</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Wawancara</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Angket</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pengumpulan data skunder</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pengumpulan data melalui penginderaan jauh</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g)
Penentuan cara mengolah dan menganalisis data.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis-jenis Design Penelitian</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengelompokkan
design penelitian yang menyeluruh belum dapat dibuat dewasa ini, karena
masing-masing ahli mengelompokkan jenis design penelitian sesuai dengan kondisi
ilmuwan itu sendiri. </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ilmuwan <i style="mso-bidi-font-style: normal;">McGrath </i>(1970) mengelompokkan design
penelitian menjadi lima, yaitu :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Percobaan dengan control</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Studi (belajar)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Survey (pengamatan)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Investigasi (meneliti)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian tindakan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sedangkan menurut <i style="mso-bidi-font-style: normal;">Barnes</i> (1964), design penelitian dibagi
menjadi :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Studi “ Sebelum – Sesudah” dengan kelompok control</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Studi “ Sesudah Saja” dengan kelompok control</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Studi “ Sebelum – Sesudah” dengan satu kelompok</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Studi “ Sesudah Saja” tanpa control</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Percobaan <i style="mso-bidi-font-style: normal;">ex post facto</i></span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Shah</span></i><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (1972) mencoba membagi design
penelitian menjadi enam kenis, yaitu :</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design untuk penelitian yang ada control</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design untuk studi deskriptif dan analitis</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design untuk studi lapangan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design untuk studi dengan dimensi waktu</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design untuk studi evaluatif - nonevaluatif</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design dengan menggunakan data primer atau data sekunder</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Design penelitian memiliki
beragam jenis dilihat dari berbagai perspektif, antara lain : </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a)
Desain penelitian dilihat dari perumusan masalahnya ;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian eksploratif </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian uji hipotesis</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b)
Desain penelitian berdasarkan metode pengumpulan data ;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian pengamatan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian Survai</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c)
Desain penelitian dilihat dari pengendalian variabel-variabel oleh peneliti ;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian eksperimental </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian ex post facto </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d)
Desain penelitian menurut tujuannya ;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian deskriptif</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian komparatif</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian asosiatif</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e)
Desain penelitian menurut dimensi waktunya ;</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian Time Series</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penelitian Cross Section</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f)
Desain Penelitian dilihat dari lingkungan studi dapat dikelompokkan ; </span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Studi dan Eksperimen Lapangan</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Ekspreimen Laboratorium</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Design Dalam Merencanakan Penelitian</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
memecahkan masalah, design dimulai dengan mengadakan penyelidikan dan evaluasi
terhadap penelitian yang sudah dikerjakan dan diketahui. Dari penyelidikan itu,
akan terjawab bagaimana hipotesis dirumuskan dan diuji dengan data yang
diperoleh untuk memcahkan suatu masalah. Dari sini pula dapat dicari beberapa
petunjuk tentang design yang akan dibuat untuk penelitian yang akan
dikembangkan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Design Pelaksanaan Penelitian</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Design pelaksanaan penelitian meliputi proses membuat percobaan atau pengamatan
serta memilih pengukuran,-pengukuran variabel, memilih prosedur dan teknik <i style="mso-bidi-font-style: normal;">sampling</i>, alat-alat untuk mengumpulkan
data kemudian membuat <i style="mso-bidi-font-style: normal;">coding</i> dan <i style="mso-bidi-font-style: normal;">editing</i>, serta memproses data yang telah
dikumpulkan.</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
<i style="mso-bidi-font-style: normal;">Suchman</i> (1967) telah membagi design
dalam pelaksanaan penelitian, yaitu:</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Design sampel</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Design alat (instrument)</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Design administrasi</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN-US" style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Design analisis</span><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-78651077101090555362013-04-15T23:32:00.002-07:002013-04-15T23:32:53.020-07:00STUDI KEPUSTAKAAN<div dir="ltr" style="text-align: left;" trbidi="on">
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12pt;">1.<span style="font-size: 7pt;"> </span></span><!--[endif]--><span style="font-size: 12pt;">Sumber
Data<o:p></o:p></span></span></div>
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<span style="font-family: inherit;">Setiap
kegiatan penelitian berusaha mencari informasi tentang topic atau masalah yang
mau dipelajari. Informasi atau data dapat digolongkan ke dalam dua sumber:
sumber primer atau disebut data primer dan sumber sekunder atau data sekunder.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Data
primer adalah informasi/data yang diperoleh dari sumber tangan pertama,
misalnya kita mengamati proses produksi tertentu dan mengukur biaya proses
produksi. Data sekunder ialah informasi/data yang yang bersumber dari tangan
kedua, misalnya kita menggunakan data statistic penduduk yang telah dikumpulkan
oleh lembaga lain untuk menghitung anggaran kesehatan bagi usia lanjut. Studi
kepustakaan termasuk pada pencarian data sekunder, di mana kita mengumpulkan
berbagai pendapat, teori, dalil atau temuan penelitian, dan sejenisnya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">2.<span style="font-size: 7pt;">
</span><!--[endif]-->Keunggulan
dan Kelemahan Data Sekunder<o:p></o:p></span></div>
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<span style="font-family: inherit;">Pengumpulan
data primer menelan biaya maha dan menghabiskan banyak waktu. Karena itu,
sebelum mengumpulkkan data primer perlu memanfaatkan sumber data sekunder.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Data
sekunder tak lepas dari keunggulan dan kelemahan. Keunggulan data sekunder
ialah dapat dikumpulkan dengan mudah dan murah yang tak perlu menghabiskan
banyak waktu ke tempat jauh, atau mungkin dapat diakses melalui internet.
Kelemahannya ialah informasi sekunder seringkali tidak memenuhi kebutuhan
khusus bagi penelitian kita. Data sekunder telah diolah oleh orang lain bagi
kepentingan penelitian mereka, yang dapat mempengaruhi kualitas penelitian bila
digunakan tanpa pertimbangan yang rasional.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">3.<span style="font-size: 7pt;">
</span><!--[endif]-->Manfaat
Data Sekunder<o:p></o:p></span></div>
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<span style="font-family: inherit;">Data
sekunder digunakan untuk tiga manffat:Pertama,<o:p></o:p></span></div>
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<span style="font-family: inherit;"> data sekunder dapat digunakan sebagai acuan
khusus tentang topic/masalah tertentu. Misalnya kita mengestimasi kebutuhan
beras selama berapa tahun ke depan, kita menggunakan acuan ‘data penduduk
selama beberapa tahun yang lalu’. Kedua, data sekuner dapat digunakan sebagai
bagian integral dari penelitian kita.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">4.<span style="font-size: 7pt;">
</span><!--[endif]-->Jenis
sumber data sekunder<o:p></o:p></span></div>
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<span style="font-family: inherit;">Sumber
data sekunder digolongkan atas : sumber instansi ekstenal dan sumber instansi
internal. Sumber internal sangat bervariasi sehingga tidak ada cara umum cara
mempergunakannya. Metode pengumpulan data dari sumber internal adalah unik bagi
kepentingan tertentu dan tergantung pada dimana dan bagaimana memandangnya.
Dari suatu organisasi, sumber data internal bersumber dari laporan keuangan, laporan akuntansi.
Laporan kegiatan, hasil-hasil keputusan rapat, dan sebagainya. <o:p></o:p></span></div>
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<span style="font-family: inherit;">Sumber
eksternal lebih bervariasi daripada sumber internal, tetapi kita dapat
menentukan dari bahan cetakan, antara lain:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">1.<span style="font-size: 7pt;">
</span><!--[endif]-->Buku
referensi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">2.<span style="font-size: 7pt;">
</span><!--[endif]-->Publikasi
Universitas<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">3.<span style="font-size: 7pt;">
</span><!--[endif]-->Publikasi
Perusahaan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;">4.<span style="font-size: 7pt;">
</span><!--[endif]-->Dokumen
Pribadi<o:p></o:p></span></div>
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<span style="font-family: inherit;">5.Dari
mana kita memulai pengumpulan data sekunder?<o:p></o:p></span></div>
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<span style="font-family: inherit;">David W.Stewart (1984) menyarankan
langkah-langkah bagaimana kita memulai pengumpulan data sekunder:<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
1 Identifikasikan apa yang ingin kamu ketahui dan apa yang sudah diketahui
tentang topic/masalah yang dibahas. Hal ini termasuk: fakta-fakta yang relevan,
nama peneliti oatau organisasi yang berhubungan dengan topic tersebut, paper kunci dan publikasi lain yang sudah ada
dan informasi lain yang dimiliki.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
2. Daftarkan nama atau konsep kunci. Nama dan konsep kunci akan memberikan
akses kepada sumber sekunder. Kecuali kita sudah mempunyai topic special,
buatlah daftar yang panjang.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
3. Sekarang kita sudah siap menggunakan perpustakaan. Ikutilah prosedur dalam
Bagan 1.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
4.Kompilasikan literature yang kamu temukan. Apakah relevan dengan apa yang
kamu butuhkan? Barangkali kamu dihadapkan oleh segudang informasi, sedangkan
yang kamu butuhkan sedikit saja, tetapi pilihlah yang sangat relevan. Lalu
revisi kembali daftar kunci dan nama pengarang.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
5. Lanjutkan pencarian kepada perpustakaan. Kembangkanlah pencarian selama
beberapa tahun dari satu atau lebih sumber. Nilailah temuanmu itu.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
6. Pada langkah ini anda sudah harus mempunyai ide yang jelas, sifat informasi
yang kamu cari dan hal yang melatarbelakangi penggunaan sumber informasi
tertentu.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
7. Berkonsultasilah dengan pustakawan. Anda mungkin ingin bantuan pencarian
melalui system komputerisasi. Petugas perpustakaan dapat membantu pencarian
yang kamu butuhkan dan membantu anda menyusun kembali nama dan konsep kunci.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
8. Jika kamu hanya memperoleh sedikit informasi tentang topic yang kamu
pelajari, berkonsultasilah dengan buku pedoman seperti Ensiklopedia, bukuteks
dasar, dan sebagainya.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
9. Jika kamu belum puas dengan apa yang kamu cari, gunakanlah jasa yang
memiliki otoritas. Identifikasikan nama individu atau organisasi yang
mengetahui sesuatu tentang topic itu.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
10: Walaupun kamu telah mengidentifikasi sumber-sumber yang kami ingin
berkonsultasi, kamu dapat menentukan apakah data/informasi itu tersedia dalam
perpustakaan anda, Jika belum, mintalah kepada pustakawan untuk melakukan
pinjaman buku antar perpustakaan. Hal dapat dilakukan bila ada jaringan
hubungan antara lembaga perpustakaan.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Langkah
11. Pencarian sumber melalui perpustakaan mungkin membosankan dan hanya sedikit
informasi yang dibutuhkan tersedia. Dalam hal ini perlu mengidentifikasi para
ahli, atau orang memiliki otoritas memberikan informasi tentang apa yang kita
cari. Identifikasikan ahli tersebut,
walaupun dengan cara coba dan mungkin salah, cobalah melakukan kontak melalui
telepon atau surat-menyurat.<o:p></o:p></span></div>
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<b><span style="font-family: inherit;"> Prosedur Pencarian Data Sekunder<o:p></o:p></span></b></div>
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<span style="font-family: inherit;">Tehnik pencarian data sekunder (studi
pustaka) yang baik ialah bergerak dari hal-hal umum kepada yang khusus atua
dari sumber-sumber umum kepada sumber-sumber hasil penelitian yang lebih khusus
tentang suatu topic. Salah satu pendekatan umum ialah berangkat dari
Ensiklopedi. Buku-buku dasar merupakan
sumber yang berguna dan dapat membantu menilai
sumber bahan yang bersifat tehnis. <o:p></o:p></span></div>
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<span style="font-family: inherit;">Perhatikan alur bagan di bawah ini
(Emory, 1985: 141)<o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><span style="font-family: inherit;">Pedoman mencat data sekunder:<o:p></o:p></span></span></div>
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<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><span style="font-family: inherit;">Menggunakan bahan kepustakaa dalam
menunjang penelitian, terutama untuk
kepentingan karya ilmiah, dapat digunakan pedoman sebagai berikut:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Mencatat
keterangan tentang sumber yang meliputi:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">a)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Nama
pengarang dalam hal ini tidak ada pengarang dicantumkan, nama badan yang
menerbitkan atau edisi.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">b)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Judul
sumber (buku, artikel atau manuskrip lainnya)<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">c)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Bila
artikel diambil dari Koran atau berkala, tuliskan judulnya kemudian nama Koran
atau berkala yang memuatnya, serta volume atau edisi/nomor penerbitan, tanggal,
bulan dan tahun.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">d)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Nama
penerbit (untuk buku dan krangan lain yang diterbitkan)<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">e)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tempat
penerbitan (bila ada)<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">f)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tahun
penerbitan (bila ada)<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">g)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Bila suatu
buku terdiri dari beberapa jjilid atau merupakan seri, cantumkan setelah nama
buku itu, noomor dan serinya.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">h)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tulis nomor
bab, pasal dan halaman yang dipelajari.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Menuliskan
sesuai dengan aslinya (mengutip) atau meringkas informari yang dianggap pentng,
yang akan dijadikan bahan penunjang teoritis, serta nomor halaman di mana
informasi itu diperoleh.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Menyusun
informasi yang diperoleh dari suatu buku
sesuai dengan urutan halaman dengan urutan dan nomor kecil ke nomor
besar.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Bila suatu
keterangan atau informasi yang diperoleh dari berbagai sumber sudah dicatat,
segala keterangan yang dicatat itu disusun menurut ururan alfabetis nama
pengarang (nama diri pengarang).<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">5.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Segala
macam catatan tersebut hendaknya dibuat dalam kertas lepas-lepas dan dimasukkan
dalam snelhechter-folio atau map-folio sehingga memudahkan untuk menyusun atau
mencari kembali informasi itu sewaktu dibutuhkan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: inherit;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-latin;">6.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tehnik
membuat catatan dan kutupan seccara lebih mendalam, dapat dipelajari pada bab
tentang penyusunan laporana penelitian atau karya ilmiah.<o:p></o:p></span></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 600px;"><tbody>
<tr style="height: 14.4pt; mso-yfti-irow: 32; mso-yfti-lastrow: yes;">
<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.8pt;" valign="bottom" width="65"></td>
<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.75pt;" valign="bottom" width="80"></td>
<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.8pt;" valign="bottom" width="65"></td>
<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.8pt;" valign="bottom" width="65"></td>
<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.8pt;" valign="bottom" width="65"></td>
<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.8pt;" valign="bottom" width="65"></td>
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<td nowrap="" style="height: 14.4pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.8pt;" valign="bottom" width="65"></td>
</tr>
</tbody></table>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-20071178489306894522013-04-15T23:30:00.001-07:002013-04-15T23:30:01.565-07:00media komunikasi<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div class="MsoNormal" style="line-height: 150%;">
<b><i><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengertian Media Komunikasi</span></u></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komunikasi adalah proses yang
menyangkut hubungan manusia dengan lingkungan sekitarnya. Tanpa komunikasi
manusia jadi terpisah dari lingkungan. Namun tanpa lingkungan komunikasi
menjadi kegiatan yang tidak relevan. Dengan kata lain manusia berkomunikasi
karena perlu mengadakan hubungan dengan lingkungannya. Dalam
berkomunikasi,manusia tentunya memerlukan media komunikasi.<br />
Media komunikasi adalah semua sarana yang dipergunakan untuk memproduksi,
mereproduksi, mendistribusikan atau menyebarkan dan menyampaikan informasi.
Media komunikasi sangat berperan dalam kehidupan masyarakat. Proses pengiriman
informasi di zaman keemasan ini sangat canggih. Teknologi telekomunikasi paling
dicari untuk menyampaikan atau mengirimkan informasi ataupun berita karena
teknologi telekomunikasi semakin berkembang, semakin cepat, tepat, akurat,
mudah, murah, efektif dan efisien. Berbagi informasi antar Benua dan Negara di
belahan dunia manapun semakin mudah.<br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
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<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Fungsi Media Komunikasi</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";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 46.5pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -28.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Efektifitas:
dengan media komunikasi mempermudah kelancaran penyampaian informasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 46.5pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -28.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Efisiensi:
dengan menggunakan media komunikasi mempercepat penyampaian informasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 46.5pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -28.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Konkrit:
dengan menggunakan media komunikasi membantu mempercepat isi pesan yang
bersifat abstrak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 46.5pt; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -28.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Motivatif:
dengan menggunakan media komunikasi lebih semangat melakukan komunikasi.<br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jenis-jenis
media komunikasi</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";">
<b><i>Berdasarkan fungsinya :</i></b><br />
A. Fungsi Produksi<br />
Fungsi produksi adalah media komunikasi yang berguna untuk menghasilkan
informasi contohnya: Komputer pengolah kata (Word Processor).<br />
<br />
B. Fungsi reproduksi<br />
Fungsi reproduksi adalah media komunikasi yang kegunaaanya untuk memproduksi
ulang dan menggandakan informasi contohnya: Audio tapes recorder dan Video
tapes.<br />
<br />
C. Fungsi Penyampaian Informasi<br />
Fungsi Penyampaian informasi adalah media komunikasi yang digunakan untuk
komunikasi yang dipergunakan untuk menyebarluaskan dan menyampaikan pesan
kepada komunikan yang menjadi sasaran contohnya: Telephone,Faximile dll.<br />
<br />
Berdasarkan Bentuknya :<br />
<br />
A. Media Cetak<br />
Media cetak adalah segala barang cetak yang dapat dipergunakan sebagai sarana
penyampaian pesan contohnya: surat kabar,brosur,bulletin dll.<br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">B</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">.Media Visual atau media pandang<br />
Media visual adalah penerimaan pesan yang tersampaikan menggunakan indra
penglihatan contohnya: Televisi,foto dll.<br />
C.Media Audio<br />
Media Audio adalah penerimaan pesan yang tersampaikan dengan menggunakan indra
pendengaran contohnya: Radio, Tape recorder dll.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
D.Media Audio Visual<br />
Media audio visual adalah media komunikasi yang dapat dilihat sekaligus
didengar jadi untuk mengakses informasi yang disampaikan, digunakan indra
penglihatan dan pendengaran sekaligus contohnya : Televisi dan Film.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berdasarkan
jangkauan penyebaran informasi</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";"><br />
<br />
a. Media Komunikasi Eksternal Ialah media komunikasi yang dipergunakan untuk
menjalin hubungan dan menyampaikan informasi dengan pihak-pihak luar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
Media komunikasi eksternal yang sering digunakan antara lain:<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">Media
cetak ialah media komunikasi tercetak atau tertulis dimaksudkan untuk
menjangkau public eksternal seperti pemegang saham, konsumen, pelanggan,
mitra kerja, dan sebagainya. Contohnya adalah makalah perusahaan,
bulletin, brosur. Media eksternal cetak ini berfungsi sebagai :<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
Media Penghubung;<br />
- Sarana menyampaikan keterangan-keterangan kepada kalayak<br />
- Media Pendidikan<br />
- Sarana membentuk opini public<br />
- Sarana membangun citra<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Radio<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Radio
adalah alat elektronik yang digunakan sebagai media komunikasi dan informasi yang
termasuk media audio yang hanya dapat memberikan rangsangan audio (pendengaran)
saja. Melalui alat ini orang dapat mendengar siaran tentang berbagai peristiwa,
kejadian penting dan baru, masalah-masalah dalam kehidupan serta acara hiburan
yang menyenangkan.Bentuk radio sangat beragam tapi secara sederhana bisa dibagi
kedalam dua bagian besar. Pertama radio sebagai alat penerima informasi yang
kedua radio sebagai pemberi informasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengertian
“Radio” menurut ensiklopedi Indonesia yaitu penyampaian informasi dengan
pemanfaatan gelombang elektromagnetik bebas yang memiliki frequensi kurang dari
300 GHz (panjang gelombang lebih besar dari 1 mm).<br />
Streaming adalah Istilah yang dipergunakan untuk mendengarkan siaran secara
live melalui Internet. Berbeda dengan cara lain, yakni men-download file dan
menjalankannya di komputer kita bila download-nya sudah selesai, dengan
streaming kita dapat mendengarnya langsung tanpa perlu mendownload file-nya
sekaligus. Ada bermacam-macam audio streaming, misalnya Winamp (mp3), RealAudio
(ram) dan liquid radio.<br />
Dengan kata lain radio streaming adalah radio yang bisa didengarkan lewat
internet.<br />
Secara umum Radio mempunyai kegunaan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> memperjelas pesan yang diterima.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">mengatasi keterbatasan ruang, waktu
tenaga dan daya indra.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menimbulkan gairah belajar,
interaksi lebih langsung antara murid dengan sumber belajar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> memungkinkan anak belajar mandiri sesuai
dengan bakat dan kemampuan auditori & kinestetiknya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">memberi rangsangan yang sama,
mempersamakan pengalaman dan menimbulkan persepsi yang sama.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">TV<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Televisi adalah sebuah alat penangkap siaran bergambar. Kata
televisi berasal dari kata tele dan vision; yang mempunyai arti masing-masing
jauh (tele) dan tampak (vision). Jadi televisi berarti tampak atau dapat
melihat dari jarak jauh. Penemuan televisi disejajarkan dengan penemuan roda,
karena penemuan ini mampu mengubah peradaban dunia.<br />
Dalam penemuan televisi, terdapat banyak pihak, penemu maupun inovator yang
terlibat, baik perorangan maupun badan usaha. Televisi adalah karya massal yang
dikembangkan dari tahun ke tahun. Awal dari televisi tentu tidak bisa
dipisahkan dari penemuan dasar, hukum gelombang elektromagnetik yang ditemukan
oleh Joseph Henry dan Michael Faraday (1831) yang merupakan awal dari era
komunikasi elektronik.<br />
Untuk menyampaikan pesan kepada public melalui televisi dapat ditempuh dengan
memasang iklan, mengundang wartawan atau reporter televisi agar memuat berita
tentang kegiatan atau dapat pula mengajukan permohonan untuk mengisi acara.<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">Telepon<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebagai media komunikasi, telepon sangat penting untuk
menyampaikan dan menerima informasi lisan secara cepat dengan pihak public
eksternal.<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">Handphone
(Telephone Seluler)<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Handphone merupakan salah satu dari perkembangan teknologi
dengan kecanggihan teknologi saat ini fungsi handphone tidak hanya sebagai alat
komunikasi biasa tetapi juga dapat mengakses internet, sms, mms dan juga dapat
saling mengirim data. Dengan semakin majunya teknologi handphone, maka semakin
membantu masyarakat dalam melakukan segala aktivitas, karena handphone dapat
dikatakan sebagai identitas seseorang.<br />
Handphone sekarang sudah banyak dilengkapi oleh kecanggihan teknologi seperti :<br />
· MMS: seperti pesan teks biasa, tetapi untuk MMS dapat melakukan pengiriman
pesan<br />
beserta gambar.<br />
· 3G: Telepone dengan lawan bicara, tetapi bias dilakukan dengan cara tatap
muka.<br />
· GPRS: untuk internet, membuka email<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">Surat<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan media penyampaian informasi secara tertulis, dapat
berupa surat konvensional maupun surat elektronik. Surat menyurat merupakan
salah satu kegiatan penting diperusahaan. Banyak informasi yang keluar masuk
perusahaan melalui media surat, karena surat merupakan media komunikasi yang
efektif apabila yang terkait tidak dapat berhubungan secara langsung atau lisan<o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Internet adalah jaringan komputer
yang terhubung secara internasional dan tersebar di seluruh dunia. Jaringan ini
meliputi jutaan pesawat komputer yang terhubung satu dengan yang lainnya dengan
memanfaatkan jaringan telepon ( baik kabel maupun gelombang elektromagnetik).<br />
Internet merupakan media komunikasi berbasis computer teknlogi informasi.
Internet banyak dipilih oleh perusahaan guna menjalin kemampuan dalam
menjangkau khalayak.<br />
Keunggulan media komunikasi internet adalah:- Mudah, cepat dan murah dengan
jangkauan dunia- Tidak ada birokrasi baik secara teknis maupun non teknis-
Tersebar di berbagai pelosok kota<br />
Di dalam suatu jaringan internet menyediakan beberapa aplikasi yang dapat
digunakan oleh para user. seperti : Email, Chatting, dan web. Ketiga aplikasi
ini yang sering digunakan dan di masa depan. Ketiga aplikasi ini merupakan
replika dari hal yang sering digunakan di era pra- internet. Internet sering
disebut sebagai komunikasi virtual, yang sering dipahami sebagai virtual
reality. Akan tetapi masyarakat sering salah paham mengenai komunikasi virtual
dan dianggap sebagai virtual reality pada ruang lingkup ( alam maya ) dengan
menggunakan internet<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b. Media Komunikasi Internal<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Media komunikasi internal adalah
semua sarana penyampaian dan penerimaan informasi dikalangan public internal
dan biasanya bersifat non komersial. Penerima maupun pengirim informasi adalah
orang-orang public internal. Media yang digunakan secara internal antara lain
seperti :<br />
1. Telephone<br />
2. Surat<br />
3. Papan pengumuman<br />
4. House jurnal (Majalah Bulanan)<br />
5. Printed Material ( Media komunikasi dan Publikasi berupa barang cetakan)<br />
6. Media Pertemuan dan pembicaraan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-27522070519825205812013-04-15T23:29:00.000-07:002013-04-15T23:29:46.172-07:00LATAR BELAKANG PENTINGNYA PROFESI PENDIDIKAN, PROFESIONAL GURU, DAN PERLINDUNGAN PROFESI GURU<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 15.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 16.0pt; mso-fareast-font-family: "Times New Roman";">LATAR
BELAKANG PENTINGNYA PROFESI KEPENDIDIKAN</span></b><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendidikan sangat penting dalam kehidupan dan tidak dapat
dipisahkan dari kehidupan. Sifatnya mutlak dalam kehidupan, baik dalam
kehidupan seseorang, keluarga, maupun bangsa dan negara. Maju-mundurnya suatu
bangsa banyak ditentukan oleh maju mundurnya pendidikan bangsa itu. Mengingat
sangat pentingnya bagi kehidupan, maka pendidikan harus dilaksanakan
sebaik-baiknya sehingga memperoleh hasil yang diharapkan. Untuk melaksanakan
pendidikan harus dimulai dengan pengadaan tenaga pendidikan sampai pada usaha peningkatan
mutu tenaga kependidikan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kemarnpuan guru sebagai tenaga kependidikan, baik secara
personal, sosial, maupun profesional, harus benar-benar dipikirkan karena pada
dasarnya guru sebagai tenaga kependidikan merupakan tenaga lapangan yang
langsung melaksanakan kependidikan dan sebagai ujung tombak keberhasilan
pendidikan. Untuk itu, ilmu pendidikan memegang peranan yang sangat penting dan
merupakan ilmu yang mempersiapkan tenaga ke pendidikan yang profesional, sebab
kemampuan profesional bagi guru dalam melaksanakan proses belajar-mengajar
merupakan syarat utama. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ilmu pendidikan merupakan salah satu bidang pengajaran yang
harus ditempuh para siswa Lembaga Pendidikan Tenaga Kependidikan (LPTK) dalam
rangka mempersiapkan tenaga guru dan tenaga ahli kependidikan lainnya yang
profesional. Seorang guru memerlukan pengetahuan tentang ilmu pendidikan secara
general. Itu sebabnya dalam perkembangan kurikulurn terakhir untuk IKIP/FKIP
/STKIP, ilmu pendidikan merupakan suatu bidang pengajaran yang pokok-pokoknya
meliputi kurikulum, program pengajaran, metodologi pengajaran, media
pendidikan, pengelolaan kegiatan belajar-mengajar, dan evaluasi pendidikan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jabatan guru dilatarbelakangi oleh adanya kebutuhan tenaga
guru. Kebutuhan ini meningkat dengan adanya lembaga pendidikan yang
menghasilkan calon guru untuk menghasilkan guru yang profesional. Pada masa
sekarang ini LPTK menjadi satu-satunya lembaga yang menghasilkan guru. Walaupun
jabatan profesi guru belum dikatakan penuh, namun kondisi ini semakin membaik
dengan peningkatan penghasilan guru, pengakuan profesi guru, organisasi profesi
yang semakin baik, dan lembaga pendidikan yang menghasilkan tenaga guru
sehingga ada sertifikasi guru melalui Akta Mengajar. Organisasi profesi
berfungsi untuk menyatukan gerak langkah anggota profesi dan untuk meningkatkan
profesionalitas para anggotanya. Setelah PGRI yang menjadi satu-satunya
organisasi profesi guru di Indonesia, kemudian berkembang pula organisasi guru
sejenis (MGMP).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Seorang pendidik harus
mengerti dan paham betul mengenai konsep profesi kependidikan sehingga dapat
menjalankan tugasnya dengan baik untuk mendidik anak bangsa dengan profesional
sehingga dapat memperbaiki negara ini menjadi lebih baik. Bagaimana mungkin
seorang anak didik akan memiliki kualitas yang baik jika saja pendidik yang
mengajar dan membinanya buakanlah guru yang teladan dan profesional. Tentu
tujuan pendidikan pun tidak akan tercapai.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Secara kuantitatif kita
dapat mengatakan bahwa pendidikan di indonesia telah mengalami kemajuan.
Indikator keberhasilan pendidikan ini dapat dilihat pada kemampuan baca tulis
masyarakat yang mencapai 67,24%. Hal ini sebagai akibat dari program pemerataan
pendidikan, terutama melalui IMPRES SD yang dibangun pada rezim Orde Baru.
Namun demikian, keberhasilan dari segi kualitatif pendidikan di Indonesia belum
nerhasil membangun karakter bangsa yang cerdas dan kreatif, apalagi yang
unggul.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Banyak lulusan lembaga
pendidikan formal, baik dari tingkat sekolah menengah maupun dari perguruan
tinggi, terkesan belum mampu mengembangkan kreativitas dalam kehidupan mereka.
Lulusan sekolah menengah sukar untuk bekerja di sektor formal, kerena belum
memiliki keahlian khusus. Bagi sarjana, mereka yang dapat berperan secara aktif
dalam bekerja di sektor formal terbilang hanya sedikit. Keahlian dan
profesionalisasi yang melekat pada suatu lembaga pendidikan tinggi terkesan
hanyalah simbo belaka, lulusannya tidak profesional.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari kenyataan yang
kita hadapi saat ini, maka dari sekian banyak komponen yang mempengaruhi
kualitas <em>output</em> pendidikan yang termasuk juga didalamnya ‘sumber daya
manusia yang mengelola (guru)’ mungkin harus dikoreksi kekurangannya. Mungkin
saja guru tersebut belum memiliki pehaman yang baik tentang profesi yang
digelutinya. Dan ia perlu benar-benar memahami konsep tentang pendidikan
profesi yang sedang ia jalani.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selain itu kita juga
perlu memperhatikan hak-hak orang lain dalam pemerolehan pendidikan. Dalam UU
no.20 tahun 2003 pada bab IV pasal 5 dikatakan bahwa setiap warga negara
mempunyai hak yakni memperoleh pendidikan yang bermutu, warga negara yang
memiliki kelainan fisik, emosional, mental, intelektual, dan/atau sosial pun
berhak memperoleh pendidikan khusus, warga negara di daerah terpencil atau
terbelakang serta masyarakat adat yang terpencil berhak memperoleh pendidikan
layanan khusus, warga negara yang memiliki potensi kecerdasan dan bakat
istimewa berhak memperoleh pendidikan khusus, dan berhak mendapat kesempatan
meningkatkan pendidikan sepanjang hayat. Maka dari itu, kita sebagai calon
pendidik harus mempersiapkan diri dengan sebaik mungkin agar dapat memenuhi
hak-hak setiap warga negara dalam hal pendidikan. Inilah alasannya kenapa kita
perlu belajar Profesi Kependidikan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -21.3pt;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 15.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 16.0pt; mso-fareast-font-family: "Times New Roman";">PROFESIONALISASI
GURU</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Profesionalisasi adalah suatu proses, pertumbuhan, perawatan
dan pemeliharaan untuk mencapai tingkat profesi yang optimal. Dalam hal ini
saya kaitkan dengan usaha-usaha pengembangan status jabatan guru sebagai
pengajar dan pendidik menjadi guru yang profesional. Guru itu bagaikan sumber
air yang terus menerus mengalir sepanjang kariernya, jika sumber air itu tidak
diisi terus menerus maka sumber air itu akan kering. Demikian juga jabatan
guru, apabila guru tidak berusaha menambah pengetahuan yang baru, maka mated
sajian waktu mengajar akan "gersang". <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 7.05pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam
usaha profesionalisasi ini ada dua motif, yaitu :<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</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";">Motif eksternal yaitu pimpinan yang
mendorong guru untuk mengikuti penataran, atau kegiatan-kegiatan akademik yang
sejenis. Atau ada lembaga pendidikan yang memberi kesempatan bagi guru untuk
belajar lagi. Dan ini termasuk in-service education.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</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";">Motif internal yaitu dorongan dari
diri guru itu sendiri yang berusaha belajar terus menerus untuk tumbuh dalam
jabatannya, baik itu melalui membaca dan mengikuti berita yang berkaitan dengan
pendidikan, maupun mengikuti pendidikan yang lebih tinggi, demi untuk
meningkatkan profesinya di bidang pendidikan.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 63.0pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 15.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 16.0pt; mso-fareast-font-family: "Times New Roman";">PERLINDUNGAN
PROFESI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; 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";"> Perlindungan hukum bagi guru
merupakan bagian integraldari upaya untuk memenuhi hak-hak guru, sesuai dengan
amanat pasal 14 UU Guru dan Dosen, yaitu:<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperoleh penghasilan di atas
kebutuhan minimum dan jaminan kesejahteraan social<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mendapatkan promosi dan penghargaan
sesuai dengan tugas dan prestasi kerja<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperoleh perlindungan dalam
melalksanakan tugas dan hak atas kekayaan intelektual<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperoleh kesempatan untuk
meningkatkan kompetensi pembelajaranuntuk memperlancar tugas keprofesionalan<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperoleh dan memanfaatkan sarana
dan prasarana<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memiliki kebebasan dalam mernberikan
penilaian dan ikut menentukan kelulusan, penghargaan dan/atau sanksi kepada
peserta didik<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperoleh rasa aman dan jaminan
keselamatan dalam melaksanakan tugas<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">h.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memiliki kebebasan berserikat dolorn
organisasi profesi<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">i.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memiliki kesempatan dalam berperan
dalam menentukan kebijakan pendidikan<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">j.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperoleh kesempatan untuk
menge:mbangkan dan meningkatkan kualifikasi akademik/kompetensi<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 63.0pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Beberapa kenyataan yang dihadapi guru,
sebagai bukti bahwa mereka belum sepenuhnya<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">memperoleh
perlindungan profesi yang wajar:<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penugasan guru yang tidak sesuai
dengan bidang keahliannya.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengangkatan guru, khususnya guru
bukan PNS untuk sebagian besar belum didasari atas perjanjian kerja atau
kesepakatan kerjabersama.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pembinaan dan pengembangan profesi
serta pembinaan dan pengembangan karir guru yang belum sepenuhnya terjamin.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adanya pembatasan dan penyumbatan
atas aspirasi guru untuk memperjuangkan kemajuan pendidikan secara akademik dan
profesional.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pembayaran gaji atau honorariurn
guru yang tidak wajar.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Arogansi oknum pemerintahan,
masyarakat, orang tua,dan siswa terhadap guru.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mutasi guru secara tidak adil dan
atau sermena-mena.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">h.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengenaan tindakan disiplin terhadap
guru karenaberbeda pandangan dengan kepala sekolahnya.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">i.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru yang menjadi korban karena
bertugas di wilayahkonflik atau di tempat (sekolah) yang rusak.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berdasarkan permasalahan guru yang terjadi, Direktorat Profesi
Pendidik bekerjasama dengan LKBH-PGRI Pusat dan CabangLKBH-PGRI melakukan
beberapa upaya untuk keperluan sosialisasi, konsultasi,advokasi, mediasi,
dan/atau bantuan hukum kepada guru. Harapannyadengan adanya Subsidi
Perlindungan Hukum bagi Guru/Blockgrant untuk LKBH PGRI.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bertindak aktif memberikan perlindungan hukum bagiguru, baik
diminta maupun tidak diminta.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Melaksanakan tugas perlindunqan hukum sesuai denganakad
kerjasama.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menyebarluaskan informasi dalarn rangka
meningkatkankesadaran atas hak dan kewolibon guru.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memberi nasihat kepada guru yamg membutuhkan.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bekerjasama dengan instansi terkait dalam upayamewujudkan
perlindungan guru.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f.</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Membantu guru dalam memperjuangkan haknya termasukmenerima
keluhan atau pengaduan guru.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-outline-level: 3; text-indent: -21.3pt;">
<a href="http://de-referencia.blogspot.com/2010/01/jaminan-perlindungan-profesi-guru.html"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">JAMINAN
PERLINDUNGAN PROFESI GURU MENURUT PASAL 39 UU NOMOR 14 TAHUN 2005</span></b></a><b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-outline-level: 3; text-indent: -21.3pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-outline-level: 3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-weight: bold; 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";">Pemerintah, pemerintah daerah,
masyarakat, organisasi profesi, dan/atau satuan pendidikan wajib memberikan
perlindungan terhadap guru dalam pelaksanaan tugas.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-outline-level: 3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-weight: bold; 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";">Perlindungan sebagaimana dimaksud
pada ayat (1) meliputi perlindungan hukum, perlindungan profesi, serta
perlindungan keselamatan dan kesehatan kerja.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-outline-level: 3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">c.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-weight: bold; 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";">Perlindungan hukum sebagaimana
dimaksud pada ayat (2) mencakup perlindungan hukum terhadap tindak kekerasan,
ancaman, perlakuan diskriminatif, intimidasi, atau perlakuan tidak adil dari
pihak peserta didik, orang tua peserta didik, masyarakat, birokrasi, atau pihak
lain.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-outline-level: 3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">d.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-weight: bold; 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";">Perlindungan profesi sebagaimana
dimaksud pada ayat (2) mencakup perlindungan terhadap pemutusan hubungan kerja
yang tidak sesuai dengan peraturan perundang-undangan, pemberian imbalan yang
tidak wajar, pembatasan dalam menyampaikan pandangan, pelecehan terhadap
profesi, dan pembatasan/pelarangan lain yang dapat menghambat guru dalam
melaksanakan tugas.<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-outline-level: 3; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">e.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-weight: bold; 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";">Perlindungan keselamatan dan
kesehatan kerja sebagaimana dimaksud pada ayat (2) mencakup perlindungan
terhadap risiko gangguan keamanan kerja, kecelakaan kerja, kebakaran pada waktu
kerja, bencana alam, kesehatan lingkungan kerja, dan/atau risiko lain.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; text-indent: -21.3pt;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com1tag:blogger.com,1999:blog-4336384901873220803.post-20725772055958647452013-04-06T01:42:00.004-07:002013-04-06T01:42:53.249-07:00TELEKOMUNIKASI DAN JARINGAN<div dir="ltr" style="text-align: left;" trbidi="on">
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<span class="fullpost"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Jaringan komputer adalah sebuah sistem atau
rangkaian yang terdiri dari dua komputer atau lebih, dimana antara satu komputer
dengan komputer yang lainnya saling terhubung oleh sebuah sistem komunikasi,
sehingga memungkinkan setiap komputer yang tergabung dalam jaringan tersebut
dapat saling tukar-menukar data, program, dan sumber daya komputer lainnya
seperti media penyimpanan, printer, dan lain-lain.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br style="mso-special-character: line-break;" />
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<span class="fullpost"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selain itu melalui jaringan komputer
yang menghubungkan komputer-komputer yang berada pada lokasi yang berjauhan,
dapat juga terjalin komunikasi, seperti komunikasi melalui surat elektronik
atau email, mengirim data atau upload dan mengambil data dari tempat lain yang
disebut dengan download. Berbagai kegiatan lainnya yang berhubungan dengan
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<span style="height: 143px; left: 0px; margin-left: 6px; margin-top: 191px; mso-ignore: vglayout; position: absolute; width: 172px; z-index: -1;"></span><span class="fullpost"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jenis-jenis
Jaringan dan Pengertiannya</span></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<br />
<span class="fullpost"><b>1. Berdasarkan jangkauan geografis dibedakan menjadi:</b></span><br />
<br />
<span class="fullpost"><b><u>Jaringan LAN</u></b></span><br />
<span class="fullpost">merupakan jaringan yang menghubungkan 2 komputer atau
lebih dalam cakupan seperti laboratorium, kantor, serta dalam 1 warnet.</span></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keuntungan Jaringan LAN :</span></div>
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<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">Pemakaian
printer dapat dilakukan oleh semua client (Printer Sharing).</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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-file
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client menurut otorisasi sekuritas dari semua karyawan, yang dapat dibuat
berdasarkan struktur organisasi perusahaan sehingga keamanan data
terjamin.</span></li>
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data yang keluar/masuk dari/ke<a href="http://itartikel.blogspot.com/2012/06/model-jaringan-komputer.html"><i><span style="color: blue;"> server </span></i></a>dapat di kontrol. </span></li>
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<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; 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";">Resiko
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komputer pada jaringan LAN dapat mengakses ke jaringan Internet atau
mengirimkan fax melalui 1 modem. </span></li>
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<span class="fullpost"><b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jaringan
MAN</span></u></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<span class="fullpost">Merupakan jaringan yang mencakup satu kota besar beserta
daerah setempat. Contohnya jaringan telepon lokal, sistem telepon seluler,
serta jaringan relay beberapa ISP internet.</span></span></div>
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<span class="fullpost"><b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jaringan
WAN</span></u></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<span class="fullpost">Merupakan jaringan dengan cakupan seluruh dunia. Contohnya
jaringan PT. Telkom, PT. Indosat, serta jaringan GSM Seluler seperti Satelindo,
Telkomsel, dan masih banyak lagi.</span></span></div>
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<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";">Keuntungan WAN </span></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";"></span></div>
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berfungsi sebagai bank data dari kantor cabang. </span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komunikasi antar kantor dapat
menggunakan E-Mail & Chat. </span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dokumen/File yang biasanya
dikirimkan melalui fax ataupun paket pos, dapat dikirim melalui E-mail dan
Transfer file dari/ke kantor pusat dan kantor cabang dengan biaya yang
relatif murah dan dalam jangka waktu yang sangat cepat. </span></li>
<li class="MsoNormal" style="color: black; line-height: 150%;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pooling Data dan Updating Data
antar kantor dapat dilakukan setiap hari pada waktu yang ditentukan. </span><!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%;">
<span class="fullpost"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.
Berdasarkan distribusi sumber informasi/data dibedakan menjadi:</span></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><span class="fullpost"><b><u> </u></b></span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><span class="fullpost"><b><u>Jaringan terpusat</u></b></span><br />
<span class="fullpost">Jaringan ini terdiri dari komputer klient dan server yang
mana komputer klient yang berfungsi sebagai perantara untuk mengakses sumber
informasi/data yang berasal dari satu komputer server</span></span></div>
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<![--><span class="fullpost"><b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jaringan terdistribusi</span></u></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<span class="fullpost">Merupakan perpaduan beberapa jaringan terpusat sehingga
terdapat beberapa komputer server yang saling berhubungan dengan klient
membentuk sistem jaringan tertentu.</span></span></div>
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<span class="fullpost"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Berdasarkan media transmisi data dibedakan menjadi:</span></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<br />
<span class="fullpost"><b><u>Jaringan Berkabel (Wired Network)</u></b></span><br />
<span class="fullpost">Pada jaringan ini, untuk menghubungkan satu komputer dengan
komputer lain diperlukan penghubung berupa kabel jaringan. Kabel jaringan
berfungsi dalam mengirim informasi dalam bentuk sinyal listrik antar komputer
jaringan.</span></span></div>
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<span class="fullpost"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.
Berdasarkan peranan Komputer dalam Proses Data</span></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<br />
<span class="fullpost"><b><u>Jaringan Client-Server</u></b></span><br />
<span class="fullpost">Pada jaringan ini terdapat 1 atau beberapa komputer server
dan komputer client. Komputer yang akan menjadi komputer server maupun menjadi
komputer client dan diubah-ubah melalui software jaringan pada protokolnya.
Komputer client sebagai perantara untuk dapat mengakses data pada komputer
server sedangkan komputer server menyediakan informasi yang diperlukan oleh
komputer client.</span></span></div>
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<span class="fullpost"><b><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jaringan
Peer-to-peer</span></u></b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<span class="fullpost">Pada jaringan ini tidak ada komputer client maupun
komputer server karena semua komputer dapat melakukan pengiriman maupun
penerimaan informasi sehingga semua komputer berfungsi sebagai client sekaligus
sebagai server.</span></span></div>
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<br /></div>
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<br /></div>
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Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-66533127541434730292013-03-20T22:11:00.000-07:002013-03-20T22:13:06.347-07:00Menanti Kamu Pulang<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kenapa kamu pergi??<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kamu kan udah janji gag kan tinggalin aku lagi..<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kamu dah janji ma Tuhan, janji ma diri kamu sendiri..<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi kenapa kamu malah pergi<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tanpa ada sepatah katapun..<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Setega itu dirimu..<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kamu yang ajarin aku berharap<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi kamu tinggalkan aku dengan semua harapan itu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kamu yang janji kita bakalan lewatin semua bersama<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi kenapa malah kamu yang nyerah<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Siang malam yang terpikir Cuma kamu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Gag bisa makan gag bisa tidur<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Dah dua hari aku gag da makan<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tidur selalu kebangun tengah malam<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Asal hp bunyi berharap tu kamu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi tak pernah<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Aku berharap dalam kesendirian<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kesendrian tanpamu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Sekarang aku Cuma bisa dengar rekaman suaramu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Bukan kamu yang dulu kamu yang bisa<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi cum rekaman<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Rekaman yang dulu menjanjikan mu untuk selalu bersama<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi tak pernah ada<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Dimana dirimu sekarang<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kenapa tak ada kamu disini<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kemana kamu harus aku cari<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tanpa kamu kaya nya ada sesuatu yang hilang<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Samgat menyakitkan<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Bagaimana aku lewati hari tanpa kamu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Yang sehari nya separuh waktu ku ada bersama mu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Aku mohon sama Tuhan buat kamu kembali<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Apa Tuhan akan dengarkan aku ?<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Aku Cuma minta 1.. kamu disini dengan ku..<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Seperti janji-janji yang pernah kita buat<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Seperti kata-kata yang pernah kau ucap<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kamu pergi dengan satu kata<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">AKU CINTA KAMU SELAMANYA<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Apa yang harus aku ucap ?<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tiba2 kamu menghilang<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Kemana harus aku cari<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Hati ini sakit ayank<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Apa kamu berharap aku bisa membenci mu setelah kamu melakukan semua itu ?<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Aku gag bisa<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Aku gag bisa benci sama mu<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Sayank ku terlalu bsar<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Aku gag pernah nyalahin kamu dalam setiap hal<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Semua hal yang salah dalam hidupku adalah salahku<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Salahku yang gag bisa jadi yang bunda mau<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Makanya kamu lebih milih buat pergi<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Menerima tawaran bunda daripada bersama aku pertahanin semua<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Tapi apa salah aku menunggumu disini<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Sampai aku tiba2 jenuh sendiri<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Dan akan pergibersama rasa ini<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;">Itu juga kalau aku bisa jenuh ;(</span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: center;">
<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Calibri;"><strong><span style="color: lime;">Zaidan Ahmad Rafif<o:p></o:p></span></strong></span></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com2tag:blogger.com,1999:blog-4336384901873220803.post-36887607821542046142013-03-04T17:45:00.000-08:002013-03-04T17:45:18.901-08:00Penggabungan Usaha dengan Metode Pembelian “Business Combination by Purchases Method” <div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">BAB I</span></b></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">PENDAHULUAN</span></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Penggabungan
usaha terjadi apabila dua perusahaan atau lebih membentuk suatu organisasi
tunggal untuk menjalan usaha.Penggabungan usaha dapat dilakukan dalam banyak
bentuk yang berbeda.Penggabungan kesatuan-kesatuan usaha ini sering kali
dicapai melalui penyatuan bermacam-macam perusahaan menjadi unit-unit tunggal
yang lebih besar.Pengendalian terhadap kesatuan usaha dapat dicapai melalui
pemilikan saham atau melalui dewan pimpinan yang saling berpautan satu sama
lain.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Bermacam-macam
tujuan dapat dicapai dalam penggabungan usaha.Tujuan ini diantaranya adalah
perolehan daerah pemasaran yang lebih luas dan volume penjulan yang lebih
besar,perolehan atau pengembangan organisasi yang lebih kuat dan produksi yang
lebih baik serta bakat manajemen,penghematan biaya,efisiensi pada skala operasi
yang lebih besar,peningkatan pengendalian pasar,perbaikan posisi bersaing dan
lainnya.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Akuntansi
untuk penggabungan usaha terdiri dari dua metode yaitu penggabungan usaha
berdasarkan penyatuan kepentingan (Pooling of interest)<span style="mso-spacerun: yes;"> </span>dan dengan metode pembelian (purchase
Method).Metode penyatuan kepemilikan dianggap kurang relevan dan mengabaikan
nilai ekonomis yang ditukar dalam transaksi sehingga<span style="mso-spacerun: yes;"> </span>dilarang penggunaannya diberbagai Negara
maju,namun di Indonesia kedua metode ini masih digunakan.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Secara
umum,metode pembelian mengikuti prinsip akuntansi yang sama dalam pencatatan
penggabungan usaha yang diikuti dalam akuntansi untuk aktiva-aktiva dan
kewajiban-kewajiban berdasarkan prinsip akuntansi yang berlaku secara umum.</span></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Biaya perolehan bagi entitas pembeli
untuk memperoleh perusahaan lain dalam suatu penggabungan usaha diukur dengan
jumlah kas yang dikeluarkan atau nilai wajar aktiva lain yang didistribusikan
atau surat berharga yang diterbitkan.Aktiva dinilai sesuai dengan nilai
wajarnya pada saat transaksi penggabungan terjadi,biasanya perusahaan
menggunakan jasa independen untuk menilai nilai wajar atau pun nilai pasar
aktiva tersebut.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Calibri;">BAB II</span></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">PEMBAHASAN</span></b></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">2.1 Pengertian Metode Pembelian</span></b></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;">Metode pembelian
didasarkan pada asumsi bahwa penggabungan usaha merupakan suatu transaksi yang
salah satu entitas memperoleh aktiva bersih dari perusahaan-perusahaan lain
yang bergabung. Berdasarkan metode ini perusahaan yang memperoleh atau membeli
mencatat aktiva yang diterima dan kewajiban yang ditanggung sebesar nilai
wajarnya.<br />
<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>Biaya
untuk memperoleh perusahaan (biaya perolehan) ditetapkan dengan cara yang sama
seperti pada transaksi lain. Biaya ini dialokasikan pada aktiva dan kewajiban
yang dapat diidentifikasikan sesuai dengan nilai wajarnya pada tanggal
penggabungan. Selisih lebih antara biaya perolehan dan bagian (interest)
perusahaan pengakuisisi atas nilai wajar aktiva dan kewajiban yang dapat
diidentifikasi pada tanggal transaksi pertukaran diakui sebagai goodwill dan
disajikan sebagai aktiva.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;">Menurut PSAK tahun 2007 ada ketentuan
tentang goodwill,diantaranya:</span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 37.5pt; mso-add-space: auto; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Goodwill
harus diamortisasi sebagai beban selama masa manfaatnya. Dalam mengamortisasi
goodwill, harus digunakan metode garis lurus, kecuali terdapat metode lain yang
dianggap lebih tepat pada keadaan tertentu. Periode amortisasi goodwill tidak
boleh lebih dari 5 tahun, kecuali periode yang lebih panjang tetapi maksimum 20
tahun,dapat digunakan apabila terdapat dasar yang tepat (justifiable)</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 37.5pt; mso-add-space: auto; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Saldo
goodwill yang belum diamortisasi harus dievaluasi pada setiap tanggal neraca,
dan apabila terdapat indikasi bahwa jumlah tersebut tidak dapat sepenuhnya atau
sebagian dipulihkan (recovered) dari ekspektasi manfaat keekonomian di masa
mendatang, maka bagian jumlah yang tidak dipulihkan tersebut langsung dibukukan
sebagai beban pada periode yang bersangkutan. Setiap penurunan nilai
(write-down) goodwill tidak boleh dinaikan (writeup) kembali pada periode
selanjutnya </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 37.5pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 37.5pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;">Faktor-Faktor yang harus
dipertimbangkan dalam mengestimasi masa manfaat goodwill,meliputi :</span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Ramalan
umur bisnis atau industry yang bersangkutan </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pengaruh
keusangan produk,perubahan dalam permintaan dan factor ekonomi lainnya</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Ekspektasi
sisa masa kerja para manajer,atau kelompok karyawan yang menjalani tugas
penting</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Antisipasi
tindakan para pesaing atau calon pesaing</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Ketentuan
hukum peraturan yang berlaku</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;">Menurut PSAK No.22,paragraf
36,pedoman umum dalam menentukan nilai wajar aktiva dan kewajiban yang
diakuisisi adalah sebagai berikut :</span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Surat
berharga yang dapat diperjualbelikan dinilai berdasarkan nilai estimasi dengan
mempertimbangkan ukuran seperti price earning ratio,pembagian deviden dan
tingkat pertumbuhan yang diharapkan dengan membandingkan perusahaan yang
mempunyai karakteristik yang sama </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Piutang
dinilai berdasarkan nilai sekarang dari jumlah yang akan diterima dengan
menggunakan tingkat bunga yang sesuai,dikurangi penyisihan piutang ragu-ragu
dan biaya penagihan sesuai keadaan.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Persediaan:</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -72.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>i.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Barang
jadi dan barang dagang dinilai berdasarkan harga jual dikurangi ;penjumlahan
biaya penjualan,taksiran keuntungan yang wajar atas penjualan yang ditentukan
berdasarkan tingkat keuntungan sejenis.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -72.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>ii.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Barang
dalam proses dinilai berdasarkan harga jual barang jadi,dikurangi ; penjumlahan
biaya untuk penyelesaian,biaya penjualan dan taksiran keuntungan yang wajar
atas penjualan yang ditentukan berdasarkan tingkat keuntungan barang sejenis.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -72.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>iii.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Bahan
baku dinilai berdasarkan nilai pengganti saat itu</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Tanah
dan Bangunan :</span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>i.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Apabila
akan digunakan dengan tujuan penggunaan sebelumnya,dinilai berdasarkan nilai
pasar sesuai dengan tujuan penggunaan yang diharapkan</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level1 lfo7; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -72.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>ii.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Apabila
akan dijual atau sementara ditahan dan selanjutnya akan dijual kembali,dinilai
berdasarkan niali realisasi bersih.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pabrik
dan peralatan </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -72.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>i.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Jika
akan digunakan ,dinilai berdasarkan nilai pasar yang ditentukan oleh perusahaan
penilai.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -72.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span>ii.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Apabila
digunakan sementara dinilai berdasarkan harga terendah pengganti.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Aktiva
tidak berwujud ,paten dan dan resensi dinilai berdasarkan taksiran.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Hutang
wesel,hutang usaha,hutang jangka panjang dan hutang lainnya dinilai berdasarkan
nilai sekarang.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;">Ada tiga kelompok biaya yang
dikeluarkan pada saat penggabungan usaha dilakukan,ketiga kelompok biaya
tersebut perlakuannya berbeda,yaitu :</span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Biaya
langsung yang berhubungan dengan penerbitan saham seperti biaya pendaftaran dan
penerbitan surat berharga ,akan mengurangi tambahan modal disetor (additional
paid in capital).</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Biaya
langsung yang tidak berhubungan dengan penerbitan saham seperti biaya
akuntan,konsultan,hukum dan biaya biaya pendiri,akan menambah harga perolehan
investasi (investment cost).</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Biaya
tidak langsung seperti gaji manajemen,penyusutan,sewa,dibebankan sebagai beban
(expense) pada periode terjadinya.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Contoh kasus</span></i></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Misalkan PT Poli menerbitkan 100.000 saham Rp1.000 par untuk
memperoleh asset neto PT Suni dalam penggabungan dengan metode pembelian pada 1
juli 20x4. Harga pasar saham Poli saat itu Rp1.600 per saham. Tambahan biaya
langsung penggabungan terdiri dari fee Bappepam Rp500.000, fee akuntan
sehubungan dengan laporan untuk registrasi ke Bappepam Rp1.000.000, biaya
pencetakan dan penerbitan saham Rp 2.500.000 dan fee perantara serta konsultan
Rp8.000.000. Penerbitan 100.000 saham dicatat dalam buku-buku PT Poli<span style="mso-spacerun: yes;"> </span>sbb :</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Investasi dalam Suni<span style="mso-tab-count: 2;"> </span>Rp160.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Saham biasa Rp1000 par<span style="mso-tab-count: 3;"> </span>Rp100.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Tambahan modal setor<span style="mso-tab-count: 4;"> </span>Rp<span style="mso-spacerun: yes;"> </span>60.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt;">Mencatat penerbitan 100.000 saham Rp1.000 par dengan
nilai wajar Rp1.600 per saham dalam penggabungan Suni dengan metode pembelian</span></i></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Tambahan biaya langsung penggabungan dicatat sebagai berikut:</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Investasi dalam Suni<span style="mso-tab-count: 3;"> </span>Rp 8.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Tambahan modal setor<span style="mso-tab-count: 2;"> </span>Rp 4.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Kas (Atau net asset lain)<span style="mso-tab-count: 4;"> </span>Rp
12.000.000</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 150%;">Mencatat tambahan biaya langsung penggabungan dengan Suni, Rp 8.000.000
untuk fee penemu dan konsultan dan Rp4.000.000 untuk pendaftaran dan penerbitan
saham.</span></i></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 150%;">2.2 Prosedur atau point-point penting Akuntansi Penggabungan
usaha<span style="mso-spacerun: yes;"> </span>Metode Pembelian ( Purchase
Method)</span></b></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Apabila
penggabungan dianggap sebagai pembelian maka harus ada dasar baru untuk
membukukan dan mempertanggungjawabkan aktiva yang diperoleh. Dalam hal ini,
aktiva harus dicatat sebesar harga pokoknya bagi pembeli sehingga jumlahnya
tidak perlu sama dengan nilai yang perlu dilaporkan pada buku penjual.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Ketika
transaksi pembelian berlangsung ,kita perlu menyesuaikan atau menentukan nilai
aktiva dan kewajiban milik perusahaan yang akan digabung sebesar nilai wajarnya
pada saat itu.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Nilai
agregat yang diberikan kepada aktiva bersih yang diperoleh (termasuk goodwill)
akan sama dengan biaya yang terpakai dalam transaksi pembelian tersebut.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Pada
penggabungan usaha yang tergolong sebagai pembelian ,alat tukar yang diberikan
untuk mengambil alih perusahaan lain bisa berupa uang ,bisa juga berupa aktiva
lain atau surat berharga dari pembeli. Jika aktiva selain kas digunakan ,maka
nilainya saat itu perlu diperhatikan agar total harga beli bisa ditentukan.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Mencatat
transaksi penggabungan sebesar nilai investasinya (biaya perolehan). Jika
pengakuisisi mengeluarkan saham, maka nilai wajar saham tersebut sebesar harga
pasar pada tanggal transaksi penggabungan. Bila harga pasar tidak dapat
digunakan sebagai indikator, maka diestimasi secara proporsional perusahaan
pengakuisisi atau yang diakuisisi (mana yang lebih dapat ditentukan dengan
menggali factor-faktor lain dari transaksi pertukaran).</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Membuat
jurnal pemilikan aktiva dan kewajiban dari perusahaan yang digabung. Apabila
terjadi selisih antara nilai investasi dengan aktiva bersih yang diterima
perusahaan pengakuisisi, maka selisih tersebut dicatat ke dalam rekening
goodwill pada kelompok aktiva.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">·<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12.0pt; line-height: 150%;">Jika
harga beli lebih rendah dari jumlah aktiva bersih yang dapat diidentifikasi ada
beberapa perlakuan akuntansi yang bisa dipertimbangkan untuk digunakan,mungkin
kita berpendapat bahwa penghematan tersebut yang diperoleh berkat kemampuan pembeli
untuk membeli dengan harga lebih murah harus diakui sebagai laba periode
berjalan.Akan tetapi aktiva yang dibeli lazimnya dicatat sebesar harga pokoknya
dan keuntungan pada umumnya tidak diakui dari pembelian tetapi justru dari
penjualan,perlakuan lain dengan memperlakukan selisih tersebut sebagai goodwill
negative dan memasukkan saldonya bersama-sama dengan ekuitas pada neraca.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">2.3<span style="mso-spacerun: yes;"> </span>Ekses Pembelian dalam Penggabungan</span></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Pada 27 desember 20x4 PT A memperoleh asset neto PT X dalam
penggabungan dengan pembelian. Asset dan liabilitas PT Y saat itu adalah
sebagai berikut.</span></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #F79646; border-bottom: none; border-left: solid #F79646 1.0pt; border-right: none; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-left-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Keterangan </span></b></span></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Nilai buku</span></b></span></div>
</td>
<td style="background: #F79646; border-bottom: none; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Nilai wajar</span></b></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border-right: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Kas</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Piutang-net</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Persediaan</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Tanah</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Gedung-net</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Peralatan-net</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Paten</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Total asset</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hutang</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hutang
wesel</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hutang
lain</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Total liabilitas</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Asset neto</span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>15.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>20.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>35.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 4px; left: 0px; margin-left: -5px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 98px; z-index: 251649024;"><img height="4" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="98" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>25.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">--</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>100.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>6.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>15.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 3px; left: 0px; margin-left: -2px; margin-top: 15px; mso-ignore: vglayout; position: absolute; width: 82px; z-index: 251650048;"><img height="3" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="82" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>4.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 3px; left: 0px; margin-left: -2px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 82px; z-index: 251651072;"><img height="3" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image003.gif" width="82" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>25.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>75.000.000</span></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>15.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>25.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>10.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>50.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>35.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 2px; left: 0px; margin-left: -5px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 102px; z-index: 251652096;"><img height="2" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="102" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">145.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>7.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>13.500.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 3px; left: 0px; margin-left: -5px; margin-top: 15px; mso-ignore: vglayout; position: absolute; width: 102px; z-index: 251653120;"><img height="3" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image005.gif" width="102" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>4.500.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 2px; left: 0px; margin-left: -5px; margin-top: 15px; mso-ignore: vglayout; position: absolute; width: 102px; z-index: 251654144;"><img height="2" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image006.gif" width="102" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>25.000.000</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">120.000.000</span></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Selisih antara biaya perolehan diatas
nilai wajar asset neto yang diperoleh diakui sebagai goodwill. Sebaliknya selisih
lebih nilai wajar asset neto yang diperoleh diatas biaya perolehan diakui
sebagai negative goodwill. </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Kasus 1:</span></i></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Goodwill</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">PT X membayar Rp 40.000.000 kas dan menerbitkan 50.000
sahamnya Rp 1.000 par, harga pasar Rp2.000 /saham untuk asset neto PT Y. Jurnal
mencatat penggabungan pada buku-buku X saat itu sbb:</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Investasi dalam Y<span style="mso-tab-count: 3;"> </span>Rp 140.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp
40.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Saham biasa<span style="mso-spacerun: yes;">
</span>Rp1.000 par<span style="mso-tab-count: 5;"> </span>Rp
50.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Tambahan modal setor <span style="mso-tab-count: 5;"> </span>Rp
50.000.000</span></span></div>
<div class="MsoNoSpacing">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Mencatat penerbitan 50.000
saham ditambah Rp40.000.000 kas dalam penggabungan Y dengan metode pembelian</span></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Kas<span style="mso-tab-count: 5;"> </span>Rp<span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Piutang-net
<span style="mso-tab-count: 4;"> </span>Rp
15.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Persediaan
<span style="mso-tab-count: 4;"> </span>Rp25.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Tanah<span style="mso-tab-count: 5;"> </span>Rp10.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Gedung
<span style="mso-tab-count: 4;"> </span>Rp50.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Peralatan
<span style="mso-tab-count: 4;"> </span>Rp35.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Paten<span style="mso-tab-count: 5;"> </span>Rp<span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Goodwill<span style="mso-tab-count: 4;"> </span>Rp
20.000.000<span style="mso-tab-count: 3;"> </span></span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Hutang<span style="mso-tab-count: 6;"> </span>Rp
<span style="mso-spacerun: yes;"> </span>7.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Wesel bayar<span style="mso-tab-count: 4;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>13.500.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Liabilitas lain<span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>4.500.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Investasi dalam Y<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span>140.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Membebankan
biaya Y keaset identifiable yang diperoleh dan liabilitas berdasarkan nilai
wajar dan ke goodwill.</span></span></div>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%;">Kasus 2:</span></i></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Negative Goodwill.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">PT X menebitkan<span style="mso-spacerun: yes;"> </span>40000
saham Rp 1000 par dengan harga pasar Rp2000/saham dan juga memberikan wesel
bayar 5 tahun bunga<span style="mso-spacerun: yes;"> </span>10% Rp 20.000.000
untuk asset neto PT Y. Jurnal pencatatan dengan pembelian saat itu adalah:</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Investasi
dalam Y<span style="mso-tab-count: 3;"> </span>Rp
100.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Saham biasa Rp 1000 par<span style="mso-tab-count: 4;"> </span>Rp40.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Tambahan modal setor<span style="mso-tab-count: 4;"> </span>Rp40.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Wesel bayar 10%<span style="mso-tab-count: 5;"> </span>Rp20.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Mencatat
penerbitan 40.000 par ditambah Rp20.000.000 wesel bayar 10% dalam penggabungan
Y dengan pembelian.</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Kas<span style="mso-tab-count: 5;"> </span>Rp<span style="mso-spacerun: yes;"> </span>5.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Piutang-net
<span style="mso-tab-count: 4;"> </span>Rp
15.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Persediaan
<span style="mso-tab-count: 4;"> </span>Rp
25.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Tanah<span style="mso-tab-count: 5;"> </span>Rp
<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>8.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Gedung
<span style="mso-tab-count: 4;"> </span>Rp
40.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Peralatan
<span style="mso-tab-count: 4;"> </span>Rp
28.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Paten<span style="mso-tab-count: 5;"> </span>Rp<span style="mso-spacerun: yes;"> </span>4.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Hutang<span style="mso-tab-count: 7;"> </span>
Rp 6.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Wesel bayar<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>13.500.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Liabilitas lain<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>4.500.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Investasi dalam Y<span style="mso-tab-count: 4;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>100.000.000</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Jumlah yang ditetapkan<span style="mso-spacerun: yes;">
</span>pada tiap-tiap akun aktiva dan kewajiban pada jurnal diatas ditetapkan
sesuai dengan ketetapan PSAK No.22 untuk penggabungan usaha secara pembelian.
Karena nilai sebesar Rp120.000.000 dari aktiva bersih yang diperoleh dapat
diidentifikasi melebihi harga beli Rp 100.000.000 sebesar Rp20.000.000 jumlah
yang ditetapkan atas aktiva tidak lancar dikurangkan sebesar 20 persen
(kelebihan sebesar Rp20.000.000/nilai wajar aktiva tidak lancar Rp100.000.000).
Pengurangan pada aktiva tidak lancar adalah sbb:</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #F79646; border-bottom: none; border-left: solid #F79646 1.0pt; border-right: none; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-left-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<br /></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" valign="top" width="150">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Nilai wajar</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Aktiva Tidak
Lancar</span></b></span></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.2pt;" valign="top" width="215">
<div class="MsoNoSpacing" style="line-height: 150%; mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1;">Kurang 20% Pengurangan</span></b></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1;">Atas Kekurangan Nilai wajar terhadap Biaya*</span></b></span></div>
</td>
<td style="background: #F79646; border-bottom: none; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Jumlah yang
dapat ditetapkan untuk aktiva Tidak Lancar</span></b></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border-right: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Tanah</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Bangunan</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Peralatan</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hak paten</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Total</span></b></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" valign="top" width="150">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Rp 10.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>50.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>35.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><u><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>5.000.000</span></u></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><u><span style="font-size: 12.0pt;">Rp 100.000.000</span></u></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.2pt;" valign="top" width="215">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Rp 2.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>10.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>7.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><u><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>1.000.000</span></u></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><u><span style="font-size: 12.0pt;">Rp 20.000.000</span></u></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.55pt;" valign="top" width="154">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Rp 8.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>40.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>28.000.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><u><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>4.000.000</span></u></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><u><span style="font-size: 12.0pt;">Rp80.000.000</span></u></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">2.4 PENYATUAN PEMBELIAN DIBANDINGKAN</span></b></span></div>
<div class="MsoNoSpacing" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Pada 31 Des 20x4 PT A dan PT B bergabung. Penerus
adalah PT A menerbitkan 50.000 sahamnya Rp1.000 par dengan harga pasar
Rp90.000.000 untuk asset neto PT B. Biaya registrasi dan penerbitan saham
Rp2.000.000 dan biaya langsung lainnya Rp4.000.000 dibayar PT A.</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Neraca
dalam Peraga berikut ini neraca perbandingan PT A dan PT B sebelum merger dalam
metode penyatuan kepentingan dan metode pembelian.</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Nilai buku dan nilai wajar sebelum merger</span></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Neraca Saldo Komparatif</span></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">30 Des 20x4</span></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Dalam ribuan rupiah</span></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #F79646; border-bottom: none; border-left: solid #F79646 1.0pt; border-right: none; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-left-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.4pt;" valign="top" width="199">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5;">
<br /></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" valign="top" width="150">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Nilai buku</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">PT A</span></b></span></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Nilai buku</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">PT B</span></b></span></div>
</td>
<td style="background: #F79646; border-bottom: none; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.9pt;" valign="top" width="145">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">Nilai wajar </span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="color: white; font-size: 12.0pt; mso-themecolor: background1;">PT B</span></b></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border-right: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 149.4pt;" valign="top" width="199">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">KAS</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Piutang-net</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Persediaan</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Asset tetap da peralatan net</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hpp</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Beban lain</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Total debet</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hutang</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hutang lain</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Modal saham Rp1.000 par</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Tambahan modal setor</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Saldo laba</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Penjualan</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Total kredit</span></b></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" valign="top" width="150">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Rp<span style="mso-spacerun: yes;"> </span>47.500</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>60.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>80.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>120.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>100.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 2px; margin-left: 1px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 88px; z-index: 251655168;"><img height="2" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image007.gif" width="88" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>32.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>440.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="mso-ignore: vglayout; position: relative; z-index: 251656192;"><span style="height: 4px; left: 2px; position: absolute; top: -2px; width: 93px;"><img height="4" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="93" /></span></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>30.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>20.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>150.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>20.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>65.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 3px; margin-left: 2px; margin-top: 16px; mso-ignore: vglayout; position: absolute; width: 103px; z-index: 251657216;"><img height="3" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image009.gif" width="103" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>155.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Rp440.000</span></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Rp<span style="mso-spacerun: yes;"> </span>12.500</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>30.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>20.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>35.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>32.500</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="height: 2px; margin-left: 3px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 99px; z-index: 251658240;"><img height="2" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image010.gif" width="99" /></span><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>10.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Rp140.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="mso-ignore: vglayout; position: relative; z-index: 251659264;"><span style="height: 2px; left: 3px; position: absolute; top: -2px; width: 99px;"><img height="2" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image011.gif" width="99" /></span></span><span style="font-size: 12.0pt;">Rp<span style="mso-spacerun: yes;"> </span>18.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>12.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>50.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>4.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>11.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>45.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="mso-ignore: vglayout; position: relative; z-index: 251660288;"><span style="height: 2px; left: 3px; position: absolute; top: -1px; width: 99px;"><img height="2" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image012.gif" width="99" /></span></span><span style="font-size: 12.0pt;">Rp
140.000</span></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.9pt;" valign="top" width="145">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Rp
12.500</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>30.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>25.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>45.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>18.000</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>12.000</span></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;">Jurnal.
Dalam peraga berikutnya dibandingkan jurnal pencatatan antara kedua metode.
Kelompok penerbitan saham menunjukkann bahwa dalam metode penyatuan, investasi
dalam B Rp 65.00, yaitu nilai buku asset neto B per 1 January 20x4 sedang dalam
metode pembelian , investasi<span style="mso-spacerun: yes;"> </span>dalam wita
Rp90.000, yaitu harga pasar saham yang diterbitkan PT A pada 31 desember 20x4.
Kelompok biaya langsung penggabungan bahwa berdasarkan metode penyatuan semua
tambahan biaya penggabungan dicatat sebagai beban sedang berdasarkan metode
pembelian biaya registrasi dan penerbitan saham dibebanan pada tambahan modal
setor dan biaya langsung lainnya ditambahkan pada biaya perolehan PT . Kelompok
alokasi investasi menunjukkan bahwa biaya investasi RP94.000 lebih besar dari
nilai wajar asset neto yang identifiable Rp 82.500 dibukukan dalam goowill
Rp11.500.</span></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Perbedaan
dalam pencatatan dengan metode penyatuan dan metode pembelian</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>(dalam ribuan rupiah)</span></b></span></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<span style="font-family: Times,"Times New Roman",serif;"><br clear="ALL" style="mso-ignore: vglayout;" /></span>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;"><span style="mso-tab-count: 5;"> </span>Penyatuan
kepentingan<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>pembelian</span></b></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableMediumGrid1Accent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F9B074 1.0pt; mso-border-themecolor: accent6; mso-border-themetint: 191; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1; mso-yfti-lastrow: yes;">
<td style="background: #FDE4D0; border: solid #F9B074 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-themetint: 191; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="mso-ignore: vglayout; position: relative; z-index: 251666432;"><span style="height: 3px; left: -9px; left: 0px; position: absolute; top: -1px; width: 2px;"><img height="3" src="file:///C:\Users\User\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="2" /></span></span><b><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt;">penerbitan sekuritas</span></i></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">investasi dalam B</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Modal
saham Rp1000 par</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Tambahan modal setor</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Saldo
laba</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt;">Biaya
langsung penggabungan </span></i></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Beban </span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Investasi dalam B</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Tambahan modal setor</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Kas</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt;">Alokasi
investasi</span></i></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Kas</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Piutang-neto</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Persediaan</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Pabrik dan peralatan-net0</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Goodwill</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Hpp</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Beban lain</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Hutang</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Hutang
lain</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Penjualan</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Investasi
dalam B</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-left: none; border: solid #F9B074 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-left-alt: solid #F9B074 1.0pt; mso-border-left-themecolor: accent6; mso-border-left-themetint: 191; mso-border-themecolor: accent6; mso-border-themetint: 191; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Dr.</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">65.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>6.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>--</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">12.500</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">30.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">20.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">35.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>--</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">32.500</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">10.000</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-left: none; border: solid #F9B074 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-left-alt: solid #F9B074 1.0pt; mso-border-left-themecolor: accent6; mso-border-left-themetint: 191; mso-border-themecolor: accent6; mso-border-themetint: 191; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Cr.</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">50.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>4.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">11.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>6.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">18.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">12.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">45.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">65.000</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-left: none; border: solid #F9B074 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-left-alt: solid #F9B074 1.0pt; mso-border-left-themecolor: accent6; mso-border-left-themetint: 191; mso-border-themecolor: accent6; mso-border-themetint: 191; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" valign="top" width="102">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Dr.</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">90.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">4.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">2.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">12.500</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">30.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">25.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">45.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">11.500</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">--</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">--</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
</td>
<td style="background: #FDE4D0; border-left: none; border: solid #F9B074 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-left-alt: solid #F9B074 1.0pt; mso-border-left-themecolor: accent6; mso-border-left-themetint: 191; mso-border-themecolor: accent6; mso-border-themetint: 191; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" valign="top" width="103">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">Cr.</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">50.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">40.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">6.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">18.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">12.000</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">--</span></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><b><span style="font-size: 12.0pt;">94.000</span></b></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<br /></div>
<div class="MsoNoSpacing" style="text-align: justify;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt;"></span></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Laporan
Keuangan Komporatif Bulan dan Wita tahun penggabungan</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">PT Bulan</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Laporan
Keuangan Komparatif</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">Untuk Tahun
yang berakhir 31 Desember 20x4</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">(dalam
ribuan rupiah)</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="background: #F79646; border-bottom: none; border-left: solid #F79646 1.0pt; border-right: none; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-left-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.4pt;" valign="top" width="331">
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 5; text-align: center;">
<br /></div>
</td>
<td style="background: #F79646; border-top: solid #F79646 1.0pt; border: none; mso-background-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="color: white; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-themecolor: background1;">Penyatuan</span></span></div>
</td>
<td style="background: #F79646; border-bottom: none; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 1; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="color: white; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-themecolor: background1;">Pembelian</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border-right: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.4pt;" valign="top" width="331">
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Laporan labarugi</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Penjualan</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Hpp<br />
beban lain</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;">
</span>Penghasilan Neto</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Laporan saldo laba</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Saldo laba 1 jan 20x4 (seperti dilaporkan)</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Pertambahan dari pooling</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Saldo laba 1 jan 20x4 (seperti restated)</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;">
</span>Penghasilan neto</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Saldo laba 31 des 20x4</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Neraca</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Asset</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Kas</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Piutang-net</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Persediaan</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Asset tetap dan peralatan-net</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Goodwill</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;"> </span>Total
asset</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Kewajiban dan ekuitas pemegang saham</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Hutang</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Hutang lain</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Modal saham Rp1.000 par</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Tambahan modal setor</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;">Saldo laba</span></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 68;">
<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; mso-bidi-font-weight: bold;"><span style="mso-spacerun: yes;"> </span>Total
kewajiban dan ekuitas pemegang saham</span></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: none; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">200.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">(132.500)<br />
<u>(48.500)</u></span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">19.000</span></u></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">65.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">11.000</span></u></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">76.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">19.000</span></u></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">95.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">54.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">90.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">100.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">155.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">--</span></u></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">399.000</span></u></b></span></div>
<div class="MsoNoSpacing" style="mso-yfti-cnfc: 64;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">48.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">32.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">200.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">24.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">95.000</span></u></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">399.000</span></u></b></span></div>
</td>
<td style="border-left: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">155.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">(100.000)</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">(32.500)</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">22.500</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">65.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">22.500</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">87.000<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">54.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">90.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">105.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">165.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">11.500</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">425.500</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">48.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">32.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">200.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">58.000</span></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">87.500</span></u></b></span></div>
<div align="center" class="MsoNoSpacing" style="mso-yfti-cnfc: 64; text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">425.500</span></u></b></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">BAB III</span></b></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; line-height: 115%;">KESIMPULAN</span></b></span></div>
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<br /></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Penggabungan
usaha dilakukan untuk tujuan tertentu dari dua perusahaan atau lebih menjadi
unit-unit tunggal yang lebih besar.penggabungan usaha dapat dilakukan dalam
banyak bentuk yang berbeda.Akuntansi untuk penggabungan usaha terdiri dari dua
metode,antara lain metode penyatuan kepemilikan (pooling of interest) dan
metode pembelian (Purchase Method) dimana kedua-duanya masih dipakai di
Indonesia.</span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Metode
pembelian merupakan suatu metode penggabungan usaha dimana berupa transaksi
yang salah satu entitas memperoleh aktiva bersih dari perusahaan-perusahaan
lain yang bergabung.Berdasarkan metode ini perusahaan yang memperoleh atau
membeli mencatat aktiva yang diterima dan kewajiban yang ditanggung sebesar
nilai wajarnya.</span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 115%;">Secara umum,metode pembelian mengikuti prinsip akuntansi yang
sama dalam pencatatan penggabungan usaha yang diikuti dalam akuntansi untuk
aktiva-aktiva dan kewajiban-kewajiban berdasarkan prinsip akuntansi yang
berlaku secara umum.</span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Ada
tiga kelompok biaya yang dikeluarkan pada saat penggabungan usaha dilakukan
yaitu biaya langsung yang berhubungan dengan penerbitan saham,biaya langsung
yang tidak berhubungan dengan penerbitan saham dan biaya tidak langsung seperti
gaji manajemen.</span></span></div>
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<span style="font-family: Times,"Times New Roman",serif;"><span style="font-size: 12.0pt; line-height: 150%;">Ada
beberapa ketentuan atau poin penting dari metode pembelian,diantaranya :
(a)Apabila penggabungan dianggap sebagai pembelian aktiva harus dicatat sebesar
harga pokoknya bagi pembeli sehingga jumlahnya tidak perlu sama dengan nilai
yang perlu dilaporkan pada buku penjual,(b)Ketika transaksi pembelian
berlangsung ,kita perlu menyesuaikan atau menentukan nilai aktiva dan kewajiban
milik perusahaan yang akan digabung sebesar nilai wajarnya pada saat itu,
(c)Jika pengakuisisi mengeluarkan saham, maka nilai wajar saham tersebut
sebesar harga pasar pada tanggal transaksi penggabungan.perusahaan
pengakuisisi, (d)Apabila terjadi selisih antara nilai investasi dengan aktiva
bersih yang diterima perusahaan pengakuisisi, maka selisih tersebut dicatat ke
dalam rekening goodwill pada kelompok aktiva dan Jika harga beli lebih rendah
dari jumlah aktiva bersih yang dapat diidentifikasi selisih tersebut sebagai
goodwill negative dan memasukkan saldonya bersama-sama dengan ekuitas pada
neraca</span><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-bidi-font-family: Calibri;">.</span></b></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-38381026182959777532013-03-04T17:39:00.000-08:002013-03-04T17:39:02.157-08:00Implementasi Teori Perkembangan dalam Belajar<div dir="ltr" style="text-align: left;" trbidi="on">
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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%;">BAB
I</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: 150%;">PENDAHULUAN</span></b></div>
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<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: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar
Belakang Masalah</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setiap organisme,
baik manusia maupun hewan, pasti mengalami peristiwa perkembangan selam
hidupnya. Demikian juga peserta didik akan mengalami perkembangan belajar
seiring<span style="mso-spacerun: yes;"> </span>tingkat kemampuan belajar dan
kelasnya. Dalam mempelajari perkembangan peserta didik/manusia yang perlu
diperhatikan adalah 1) proses pematangan, khususnya kematangan fungsi kognitif;
2) proses belajar; 3) pembawaan atau bakat. Semua itu saling berhubungan,
apabila fungsi kognitif, bakat dan proses belajar seorang siswa dalam keadaan
positif, hampri dapat dipastikan siswa tersebut akan<span style="mso-spacerun: yes;"> </span>mengalami <span style="mso-spacerun: yes;"> </span>proses perkembangan kehidupan secara mulus.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut <i style="mso-bidi-font-style: normal;">Kamus Besar Bahasa Indonesia</i> (1991),
“<span style="mso-spacerun: yes;"> </span>perkembangan“ adalah perihal berkembang.
Selanjutnya,kata “berkembang” menurut <i style="mso-bidi-font-style: normal;">Kamus
Besar Besar Bahasa Indonesia</i> ini berarti mekar terbuka atau membentang<i style="mso-bidi-font-style: normal;">; menjadi besar, luas, dan banyak</i>, serta
menjadi bertambah sempurna dalam hal kepribadian,pikiran, pengetahuan , dan
sebagainya. Sedangkan defenisi belajar adalah tahapan perubahan perilaku siswa
yang relative positif dan menetapkan sebagai hasil interaksi dengan lingkungan
yang melibatkan proses kognitif.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perkembangan
dalam belajar adalah kemajuan kearah yang lebih positif/ menuju kesempurnaan
dalam kepribadian, kognitif, tingkah laku dari yang tidak diketahui mejadi
dapat di identifikasi kebenarannya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyelenggaraan
pendidikan mengacu kepada tahapan dan proses pekembangan yang domainnya mengacu
perkembangan fisik, motorik, kognitif, psikososial, sosioemosional dan moral.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Permasalahan</span></b></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Dilihat dari latar belakang penulisan makalah ini,
penulis ingin menjelaskan mengenai Implementasi teori perkembangan dalam<span style="mso-spacerun: yes;"> </span>belajar yang mencakup </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perkembangan
fisik, motorik, kognitif, psikososial, sosioemosional dan moral</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">. Hal inilah yang jadi permasalahan dalam makalah ini,
yang mudah-mudahan dapat menjawab semua pertanyaan kita tentang<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>“ Implementasi
Teori Perkembangan Dalam<span style="mso-spacerun: yes;"> </span>Belajar”.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Tujuan
penulisan</span></b></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;"><span style="mso-tab-count: 1;"> </span>Adapun tujuan penulisan makalah ini
adalah :</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Untuk
memenuhi tugas mata kuliah umum Psikologi Pendidikan.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Mampu
menjelaskan tentang</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perkembangan
fisik, motorik, kognitif, psikososial, sosioemosional dan moral</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Manfaat
Penulisan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt; mso-add-space: auto; text-align: justify;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;"><span style="mso-tab-count: 1;"> </span></span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Adapun manfaat penulisan makalah ini adalah :</span></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; 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="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Sebagai
bahan pembelajaran bagi mata kuliah </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">umum
Psikologi Pendidikan</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI; 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="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;">Sebagai
bahan untuk menambah wawasan mengenai Implementasi Teori Perkembangan dalam
Belajar </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: FI;"></span></div>
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<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: 115%;">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: 115%;">PEMBAHASAN</span></b></div>
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<span 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;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Domain
Perkembanng</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pendidikan pada hakekatnya upaya membantu
perkembangan peserta didik dalam penyelenggaraan pendidikan didasarkan pada
pengetahuan perkembangan khas individu dalam rentang usia (ketepatan usia) dan
keunikan anak (ketepatan individual). Dalam prinsip perkembangan perlu dipahami
dalam penyelenggaraannya, yaitu:</span></div>
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<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
fisik, kognitif dan sosioemosional merupakan domain yang saling bekaitan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
terjadi dalam urutan yang relative teratur dengan kemampuan keahlian dan
pengetahuan yang terbentuk kemudian akan didasarkan pada keahlian, kemampuan
dan pengetahuan yang sudah diperoleh sebelumnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<span 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;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Variasi
individual mengkaraterisasi perkembangan anak.</span></div>
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<span 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;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
dipengaruhioleh konteks sosial dan cultural yang beragam, memahami bagamana
konteks sosio cultural.</span></div>
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<span 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;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Anak-
anak adalah pembelajar aktif yang harus didorong mengkonstruksi pemahaman dunia
sekelilingnya.</span></div>
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<span 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;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
akan meningkat jika anak diberi kesempatan untuk mempraktikan keahlian baru dan
jika anak merasakan tantangan di luar kemampuan mereka saat itu.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 6.0pt; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<span 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;">7.<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: 115%;">Anak
–anak akan berkembang dengan amat baik dalam konteks komunitas dimana mereka
aman dan dihargai kebutuhan fisiknya dipenuhi dan mereka aman secara
psikologis.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span 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></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
Fisik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pertumbuhan fisik adalah pertumbuhan struktur tubuh
manusia yang terjadi sejak masih dalam kandungan hingga ia dewasa. Proses pertumbuhan
fisik melibatkan pertambahan berat, pertambahan panjang, dan pertambahan
ketebalan tubuh, yang belangsung hingga dewasa. Anak melakukan berbagai
aktivitas fisik sebagai pengalaman belajar. Perkembangan fisik yang terlalu
cepat atau terlambat dari anak seusianya akan dapat mempengaruhi perilaku anak
belajar di antara sebayanya. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">.Perkembangan motor (motor development), yakni
proses perkembangan yang progresif dan berhubungan dengan perolehan aneka ragam
keterampilan fisik anak (motor skils). Pencapaian keterampilan (skill) yang
secara tepat didefenisikan oleh <i style="mso-bidi-font-style: normal;">Hurlock
(1978)</i> sebagai sesuatu yang otomatis, akurat, dan halus. Keterampilan yang
dipelajari dengan baik akhirnya akan menimbulkan kebiasaan. Jika pekembangan
fisik motorik yang kurang sempurna, dapat menyebabkan gangguan belajar pada
siswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jadi jika kondisi tubuh tidak fit maka dapat
mengurangi kosentrasi belajar dan mengerjakan tugas-tugas belajar, karena
konsetrasinya berpusat pada penyakitnya. <span style="mso-spacerun: yes;"> </span>Sebagai seorang guru harus menyadari keadaan
fisk dan semua perubahan-perubahan yang dialami siswa dalam proses
perkembangannya mempengaruhi proses belajar siswa dengan memberi informasi
kepada siswa tentang hal perubahan tersebut sehingga mereka dapat memahami
secara benar dan siap mental mengalami perubahan dalam tubuhnya secara fisik
dan mental. Dengan memanajeman kelas guru dapat memperhatika perkembangan
fisik- mental yang mungkin menjadi penghambat proses belajar siswa. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 54.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span 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;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
Kognitif</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 45.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
kognitif adalah proses perubahan kemampuan individu dalam berpikir.
Perkembangan kognitif menurut <i style="mso-bidi-font-style: normal;">Piaget yang
hidup 1896-1980</i> mencakup proses-proses yaitu skema, assimilasi, akomodasi,
organisasi dan equiblibrasi.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 45.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menurut
para ahli psikologi kognitif, pendayagunaan kapasitas ranah kognitif manusia
sudah mulai bejalan sejak manusia itu mulai mendayagunakan kapasitas motor dan
sensorinya. Jean Piaget (sebut : Jin Piasye) ,mengklasifikasikan perkembangan
kognitif anak menjadi empat tahapan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 6.0pt; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tahapan
sensory- motor yakni perkembangan ranah kognitif yang terjadi pada usia 0-2
tahun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tahap
pra-operational, yakni perkembangan ranah kognitif yang terajdi pada usia 2-7
tahun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span 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;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tahap
concrete- operational, yang terjadi pada usia 7-11 tahun.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 6.0pt; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span 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;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tahap
formal-operational, yakni perkembangan ranah kognitif yang terajdi pada usia
11-15 tahun (Daehler dan Bukatko, 1985; Best, 1989;Anderson, 1990)</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span 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;">D.<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: 115%;">Perkembangan
Sosioemosional</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dalam
perkembangan sosiemosional anak ada dua teori utama : teori ekologi dari
Bronfenbrenner dan teori perkembangan rentang hidup (life-span) dari Erikson:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Teori
ekologi Bronfenbrenner (1917)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Focus
utama pada konteks sosial di mana anak tinggal dan orang-orang yang
mempengaruhi perkembangan anak. Lima system lingkungan<span style="mso-spacerun: yes;"> </span>yaitu Teori ekologi <span style="mso-spacerun: yes;"> </span>yang <i style="mso-bidi-font-style: normal;">pertama</i>,
system sebagai <u>mikrosistem</u> yang merupakan lingkungan dimana individu
menghabiskan banyak waktu misalnya keluarga, teman sebaya dan sebagainya.<i style="mso-bidi-font-style: normal;">Kedua</i>, <u>mesosistem</u> dimana system
ini mengaitkan pengalaman dalam keluarga dengan pengalaman di sekolah ataupun
pada teman sebaya.<i style="mso-bidi-font-style: normal;">Ketiga</i>, sebagai <u>eksosistem</u>
pengaruh dating dari pihak lain misalnya seperti dewan sekolah yang berperan
dalam menentukan kualitas sekolah. <i style="mso-bidi-font-style: normal;">Keempa</i>t,<u>
kultur</u> yang lebih luas mencakup tentang etnis dan factor sosioekonomi yang
mempengaruhi perkembangan anak. <i style="mso-bidi-font-style: normal;">Kelima</i>,
<u>kronosistem</u> merupakan kodisi sosisohistoris dari perkembangan anak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; mso-add-space: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Keterangan:
</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Keluarga
</span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span>pola asuh orang tua<span style="mso-spacerun: yes;"> </span>1. Pola asuh otoriter</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 207.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -9.0pt;">
<span 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></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
Pola asuh otoritatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 207.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -9.0pt;">
<span 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;">3.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
Pola asuh mengabaikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 207.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -9.0pt;">
<span 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;">4.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
Pola asuh memanjakan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Teman
Sebaya : m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">emberikan informasi dan perbandingan tentang dunia di luar
keluarga </span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span>status teman sebaya<span style="mso-spacerun: yes;"> </span>1.<span style="mso-spacerun: yes;">
</span>Anak populer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 211.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -13.5pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Anak
biasa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 211.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -13.5pt;">
<span 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;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Anak
yang terabaikan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 211.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -13.5pt;">
<span 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;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Anak
yang ditolak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 211.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -13.5pt;">
<span 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;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Anak
yang controversial</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sekolah<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>1. Transisi ke
sekolah dasar </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 207.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">2. Transisi ke sekolah menengah pertama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 207.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">3. Transisi ke sekolah menengah atas </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Teori
perkembangan rentang hidup (Erikson). Terdiri dari delapan tahap perkembangan
manusia yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">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: 115%;">Kepercayaan versus ketidakpercayaan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Otonomi
versus malu dan ragu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">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: 115%;">Inisiatif versus rasa bersalah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">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: 115%;">Upaya
versus inferioritas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">e.<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: 115%;">Identitas vesus kebingungan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">f.<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: 115%;">Intimasi versus isolasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">g.<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: 115%;">Generativitas
versus stagnasi</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 6.0pt; margin-left: 40.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level3 lfo1; text-align: justify; text-indent: -19.5pt;">
<span 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;">h.<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: 115%;">Integritas
versus putus asa </span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Seperti
yang kita bahas diatas bahwa perkembangan sosioemosional seorang anak
dipengaruhi lingkungan keluarga, teman seusia, dan sekolah<span style="mso-spacerun: yes;"> </span>Perkembangan sosioemosional dalam diri si
anak terdiri dari dua aspek yaitu harga diri (penghargaan diri) <span style="mso-spacerun: yes;"> </span>dan identitas diri.</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 54.0pt;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span 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;">E.<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: 115%;">Perkembangan
Moral</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
moral adalah perkembangan yang berhubungan dengan aturan dan konvensi dari
interaksi yang adil antar orang. Perkembangan moral dapat dikaji melalui domain
kognitif, behavioral, dan emosional</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
moral sangat dipengaruhi oleh lingkungan keluarga ( orang tua) ada tiga domain
perkembangan moral yang <i style="mso-bidi-font-style: normal;">Pertama</i>,
domain kognitif dimana murid menalar atau memikirkan aturan untuk prilaku yang
etis. <i style="mso-bidi-font-style: normal;">Kedua</i> dalam domain behavioral
dimana murid berperilaku secara actual bukan pada moralitas dari pemikirannya. <i style="mso-bidi-font-style: normal;">Ketiga</i> emosional dimana penekanannya sikap
si anak muncul akibat pengaruh perasaan (emosional).</span></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Piaget
menemukakan tahapan perkembangan moral <i style="mso-bidi-font-style: normal;">Pertama</i>
heteronomous morality (4-7 tahun) dimana keadilan dan aturan dianggap sebagai
sesuatu yang tidak dapat diubah, d luar kontol manusia. <i style="mso-bidi-font-style: normal;">Kedua</i> autonomous morality ( dimulai 10 tahun) dimana anak sudah
menyadari aturan dan hokum adalah buatan manusia dan bahwa dalam menilai suatu
perbuatan, niat pelaku dan konsenkuensinya perlu dipikirkannya.</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB
III</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KESIMPULAN
DAN SARAN</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kesimpulan</span></b></div>
<div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: 6.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perkembangan
dalam belajar adalah kemajuan kearah yang lebih positif/ menuju kesempurnaan
dalam kepribadian, kognitif, tingkah laku dari yang tidak diketahui mejadi
dapat di identifikasi kebenarannya.</span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: 6.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyelenggaraan
pendidikan mengacu kepada tahapan dan proses pekembangan yang domainnya mengacu
perkembangan fisik, motorik, kognitif, psikososial, sosioemosional dan moral.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 6.0pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Saran</span></b></div>
<div class="MsoNormal" style="margin-bottom: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-language: IN;">Adapun saran yang
ingin penulis sampaikan adalah</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">
keinginan<span style="mso-spacerun: yes;"> </span>penulis atas partisipasi para
pembaca, agar sekiranya mau memberikan kritik dan saran yang sehat dan bersifat
membangun demi kemajuan penulisan makalah ini. Kami sadar bahwa penulis adalah
manusia biasa yang pastinya memiliki kesalahan. Oleh karena itu, dengan adanya
kritik dan saran dari pembaca,<span style="mso-spacerun: yes;"> </span>penulis
bisa mengkoreksi diri dan menjadikan makalah ke depan menjadi makalah yang
lebih baik lagi dan dapat memberikan manfaat yang lebih bagi kita semua.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
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Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-53552242222392373332013-03-04T17:34:00.001-08:002013-03-04T17:34:12.348-08:00Kode Etik Guru<div dir="ltr" style="text-align: left;" trbidi="on">
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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: 115%;">BAB
I</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PENDAHULUAN</span></b></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">1.1<span style="mso-tab-count: 1;"> </span>LATAR BELAKANG</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<a href="http://www.sarjanaku.com/2012/12/pengertian-pendidikan-menurut-para-ahli.html" target="_blank"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1; text-decoration: none; text-underline: none;">Pendidikan secara umum adalah</span></a><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"> segala upaya yang direncanakan untuk
mempengaruhi orang lain baik individu, kelompok, atau masyarakat sehingga
mereka melakukan apa yang diharapkan oleh pelaku pendidikan<b style="mso-bidi-font-weight: normal;"> </b>(Soekidjo Notoatmodjo. 2003 : 16).<span style="mso-spacerun: yes;">
</span>Sedangkan tujuan dari pendidikan itu adalah untuk menanamkan pengetahuan
dan pendapat tentang konsep-konsep serat mengubah sikap dan
persepsi persepsi peserta didik dalam memahami sesuatu yang baru
sehingga terbentuklah karakteristik peserta didik yang bervariasi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Untuk
mewujudkan tujuan tersebut maka dibutuhkanlah pelaku pendidikan yang bekerja
dan menaungi dunia pendidikan sehingga hasil yang didapatkan matang. Pelaku
pendidikan adalah adalah orang tua dilingkungan rumah, guru dilingkungan
sekolah dan individu sekitar. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Dalam
bahasan kali ini, guru adalah pelaku utama yang akan dibahas lebih jauh tentang
bagaimana seorang guru seharusnya memberikan ilmu dan bekerja pada bidangnya.
Karena seorang guru adalah tumpuan dasar dimana generasi-generasi bangsa
terbentuk. Sehingga tugas guru tidaklah pernah mudah untuk dijalani dan selalu
memiliki kesulitan tersendiri namun seseorang yang berjiwa guru harus mampu
menangani masalah tersebut terutama didalam kelas dan dilingkungan sekolah.
Guru harus bersikap sebagaimana seorang pendidik atau pengajar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menjadi
seorang guru bukanlah hal yang mudah ada beberapa syarat yang harus dipenuhi
antara lain adalah syarat admistrasi, teknis, psikis, dan fisik, selain itu
seorang guru juga harus memiliki kompetensi pedagogik, kepribadian, sosial dan professional.
Faktanya , banyaknya individu yang telah menjadi seorang guru dalam menjalankan
profesinya tersebut tidak jarang melakukan penyimpangan atau pun pelanggaran
terhadap norma-norma menjadi seorang guru, sehingga pemerintah menetapkan suatu
aturan atau norma-norma yang harus dipatuhi oleh para guru di Indonesia yang
dikenal dengan <b style="mso-bidi-font-weight: normal;">“Kode Etik Guru”</b>.
Dengan adanya Kode Etik Guru ini, diharapkan para guru dapat menjalankan
tugasnya dengan baik sebagaimana telah ditetapkan dalam Kode Etik Guru tersebut
dan menjadi landasan pengajaran Guru.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">1.2<span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">RUMUSAN MASALAH<span style="color: black; mso-themecolor: text1;"></span></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan gambaran
singkat pada latar belakang maka didapatkan rumusan masalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa
pengertian kode etik guru ?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa
tujuan kode etik guru ?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">Apa
isi kode etik guru ?</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">Bagaimana
kode etik guru diIndonesia ?</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.3<span style="mso-tab-count: 1;"> </span>TUJUAN
PENULISAN</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Berdasarkan gambaran singkat pada latar
belakang dan rumusan masalah maka didapatkan tujuan<span style="mso-spacerun: yes;"> </span>penulisan sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l18 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mengetahui
manfaat kode etik guru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l18 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mengetahui
bagian-bagian kode etik guru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l18 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">Mengetahui
perkembangan kode etik guru diIndonesia.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l18 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">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: 150%;">Mengetahui
isi kode etik guru.</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB II</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PEMBAHASAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.1<span style="mso-tab-count: 1;"> </span>Pengertian
Kode Etik Guru</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; 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%;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kode etik berasal dari dua kata
yaitu code dan ethic, code adalah tulisan atau tanda sedangkan ethic adalah
sikap atau tatasusila. Jadi, kode etik adalah ketentuan atau aturan yang
berkenaan dengan tatasusila dan akhlak. Berikut adalah beberapa pengertian kode
etik, yaitu : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; mso-list: l19 level3 lfo3; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Undang-undang Nomor 8
tahun 1974 Tentang Pokok-pokok Kepegawaian. Pasal 28 </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; 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";">Menyatakan bahwa "Pegawai Negeri Sipil
mempunyai kode etik sebagai pedoman sikap, tingkah laku perbuatan di dalam dan
di luar kedinasan". Dalam Penjelasan Undang-undang tersebut dinyatakan
dengan adanya Kode Etik ini, Pegawai Negeri Sipil sebagai aparatur negara, Abdi
Negara, dan Abdi Masyarakat mempunyai pedoman sikap, tingkah laku, dan
perbuatan dalam melaksanakan tugasnya dan dalam pergaulan hidup sehari-hari.
Selanjutnya dalam Kode Etik Pegawai Negeri Sipil itu digariskan pula
prinsip-prinsip pokok tentang pelaksanaan tugas dan tanggung jawab pegawai
negeri. Dari uraian ini dapat di simpulkan, bahwa kode etik merupakan pedoman
sikap, tingkah laku, dan perbuatan di dalam melaksanakan tugas dan dalam hidup
sehari- hari.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; mso-list: l19 level3 lfo3; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.1.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kongres PGRI ke XIII</span></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";"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; 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";">Basuni sebagai Ketua Umum PGRI menyatakan bahwa
Kode Etik Guru Indonesia merupakan landasan <span style="mso-spacerun: yes;"> </span>moral dan pedoman tingkah laku guru warga PGRI
dalam melaksanakan panggilan pengabdiaan bekerja sebagai guru (PGRI, 1973).
Dari pendapat ini dapat ditarik kesimpulan bahwa dalam Kode Etik Guru Indonesia
terdapat dua unsur pokok yakni: sebagai landasan moral dan sebagai pedoman
tingkah laku.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<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-themecolor: text1;">Jadi, kode etik guru dapat
disimpulkan dengan </span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">sistem norma, nilai dan aturan profesional tertulis yang
secara tegas menyatakan apa yang benar dan baik dan apa yang tidak benar dan
tidak baik bagi professional.</span><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-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><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-themecolor: text1;">2.2 </span></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"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;">Tujuan
Kode Etik Guru</b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Kode etik menyatakan perbuatan apa yang benar atau salah, perbuatan
apa yang harus dilakukan dan apa yang harus dihindari. Kode etik bagi suatu
organisasi professional adalah sangat penting dan mendasar. Pada profesi
keguruan kode etik sangat penting karena merupakan landasan moral dan pedoman
tingkah laku yang harus dijunjung tinggi oleh setiap anggotanya (Abu Ahmad:73).
Berikut tujuan dari kode etik guru </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">2.2.1<span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menjunjung tinggi martabat profesi.</span></b><b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; 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";">Kode etik dapat menjaga
pandangan dan kesan pihak luar atau masyarakat, agar mereka tidak memandang
rendah terhadap profesi yang bersangkutan. Oleh karena itu, setiap kode etik
suatu profesi akan melarang berbagai bentuk tindak-tanduk atau kelakuan
anggotanya yang dapat mencemarkan nama baik profesi.</span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-themecolor: text1;">2.2.2</span></b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-themecolor: text1;"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk
menjaga dan memelihara kesejahteraan para anggotanya</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kesejahteraan mencakup
lahir <span style="mso-spacerun: yes;"> </span>(material) maupun batin
(spiritual, emosional, dan mental). Kode etik umumnya memuat larangan-larangan
untuk melakukan perbuatan-perbuatan yang merugikan kesejahteraan para
anggotanya. </span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.2.3<span style="mso-tab-count: 1;"> </span>Pedoman berperilaku</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kode etik mengandung
peraturan yang membatasi tingkah laku yang tidak pantas dan tidak jujur bagi
para anggota prof'esi dalam berinteraksi dengan sesama rekan anggota profesi.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.2.4<span style="mso-tab-count: 1;"> </span>Untuk meningkatkan pengabdian para anggota
profesi.</span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kode etik berkaitan
dengan peningkatan kegiatanpengabdian profesi, sehingga bagi para anggota
profesi dapat dengan mudah mengetahui tugas dan tanggungjawabpengabdiannya
dalam melaksanakan tugasnya. </span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.2.5<span style="mso-tab-count: 1;"> </span> Untuk meningkatkan mutu profesi</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kode etik memuat norma
norma dan anjuran agar paraanggota profesi selalu berusaha untuk meningkatkan
mutupengabdian para anggotanya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.2.6<span style="mso-tab-count: 1;"> </span> Untuk meningkatkan mutu organisasi profesi</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kode etik mewajibkan
setiap anggotanya untuk aktif berpartisipasi dalam membina organisasi profesi
dan kegiatan-kegiatan yang dirancang organisasi. </span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><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-themecolor: text1;">2.3<span style="mso-tab-count: 1;"> </span>Fungsi
Kode Etik Guru</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pada dasarnya kode etik
berfungsi sebagai, perlindungan dan pengembangan bagi profesi itu, dan sebagai
pelindung bagi masyarakat pengguna jasa pelayanan suatu profesi. Gibson and Mitchel
(1995;449).</span><b style="mso-bidi-font-weight: normal;"><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-themecolor: text1;"> </span></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";">Secara umum fungsi kode
etik guru adalah sebagai berikut:</span><b style="mso-bidi-font-weight: normal;"><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-themecolor: text1;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-align: justify; text-indent: -36.0pt;">
<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-themecolor: text1;">2.3.1<b style="mso-bidi-font-weight: normal;"> </b></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Agar guru memiliki
pedoman dan arah yang jelas dalam melaksanakan <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>tugasnya,
sehingga terhindar dari penyimpangan profesi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.3.2<span style="mso-tab-count: 1;"> </span>Agar guru
bertanggungjawab atas profesinya.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.3.3 Agar profesi guru
terhindar dari perpecahan dan pertentangan internal.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.3.4 </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Agar guru dapat
meningkatkan kualitas dan kuantitas pelayanan.</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.3.5 Agar profesi ini
membantu memecahkan masalah dan mengembangkan diri.</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.3.6 </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Agar profesi ini
terhindar dari campur tangan profesi lain dan pemerintah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">2.4<span style="mso-tab-count: 1;"> </span>Kode Etik Guru Menurut Kongres PGRI XIII</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Adapun rumusan kode etik guru yang merupakan
kerangka pedoman guru dalam melaksanakan tugas dan tanggung jawabnya itu sesuai
dengan hasil kongres PGRI XIII, yang terdiri dari Sembilan item, yaitu :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.1<span style="mso-tab-count: 1;"> </span> Guru berbakti membimbing anak didik
seutuhnya untuk membentuk manusia pembangunan yang ber-Pancasila.</span></b></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru harus mengabdikan
dirinya secara ikhlas untuk menuntun dan mengantarkan anak didik seutuhnya baik
jasmani maupun rohani, baik fisik maupun mental agar menjadi insan pembangunan
yang menghayati dan mengamalkan serta melaksanakan berbagai aktivitasnya dengan
mendasarkan pada sila-sila pada Pancasila. Guru harus membimbing anak didiknya
kearah hidup yang selaras, serasi dan seimbang.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.2<span style="mso-tab-count: 1;"> </span>Guru
memiliki kejujuran professional dalam menerapkan kurikulum sesuai dengan
kebutuhan anak didik masing-masing</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru harus mendesain
program pengajaran sesuai dengan keadaan dan kebutuhan setiap anak didik.Yang
lebih penting lagi guru harus menerapkan kurikulum secara benar, sesuai dengan
kebutuhan masing-masing anak didik. Contohnya kurikulum dan program pengajaran
untuk tingkat SD harus juga diterapkan di SD. </span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.3<span style="mso-tab-count: 1;"> </span>Guru
mengadakan komunikasi, terutama dalam memperoleh informasi tentang anak didik,
tetapi menghindarkan diri dari segala bentuk penyalahgunaan.</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam kaitan
belajar-mengajar, guru perlu mengadakan komunikasi dan hubungan baik dengan
anak didik. Hal ini terutama agar guru mendapatkan informasi secara lengkap
mengenai diri anak didik. Dengan mengetahui keadaan dan karakteristik anak
didik ini, maka akan sangat membantu bagi guru dan siswa dalam upaya
menciptakan proses belajar-mengajar yang optimal. Untuk ini ada ha-hal yang
perlu diperhatikan, yakni:</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">segala bentuk kekakuan dan ketakutan harus dihilangkan dari
perasaan anak didik</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">, </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">semua tindakan guru terhadap anak didik harus selalu mengandung
unsur kasih sayang, diusahakan guru dan anak didik dalam satu kebersamaan
orientasi agar tidak menimbulkan suasana konflik</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">.</span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.4<span style="mso-tab-count: 1;"> </span>Guru
menciptakan suasana kehidupan sekolah dan memelihara hubungan dengan orang tua
murid sebaik-baiknya bagi kepentingan anak didik.</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru menciptakan suasana
kehidupan sekolah, maksudnya bagaimana guru itu dapat menciptakan kondisi-kondisi
optimal, sehingga anak itu bisa belajar, harus belajar, perlu dididik dan perlu
bimbingan. Usaha menciptakan suasana kehidupan sekolah.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.5</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru memelihara hubungan baik dengan masyarakat
di sekitar sekolahnya <span style="mso-spacerun: yes;"> </span>maupun masyarakat
yang lebih luas untuk kepentingan pendidikan.</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru harus membina
hubungan baik dengan masyarakat, agar dapat menjalankan tugasnya sebagai
pelaksana proses belajar mengajar. Dalam hal ini mengandung dua dimensi
penglihatan, yakni masyarakat disekitar sekolah, bagi guru sangat penting
untuk selalu memelihara hubungan baik, Karena guru akan mendapat masukan,
pengalaman serta memahami berbagai kejadian atau perkembangan masyarakat itu.
Hal ini dapat dimanfaatkan sebagai usaha pengembangan sumber belajar yang lebih
mengena demi kelancaran proses belajar mengajar. Sebagai contoh guru yang
sedang menerangkan sesuatu pelajaran, kemudian untuk memperjelas dapat
diberikan ilustrasi dengan beberapa perkembanganyang terjadi di masyarakat
sekitar.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.6</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru secara sendiri dan/atau bersama-sama
berusaha mengembangkan dan meningkatkan mutu profesinya.</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 5.25pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam
rangka meningkatkan pelayanan kepada masyarakat, guru harus selalu meningkatkan
mutu profesinya, baik dilaksanakan secara perseorangan ataupun secara
bersama-sama. Hal ini sangat penting, karena baik buruknya layanan akan
mempengaruhi citra guru ditengah-tengah masyarakat. </span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 5.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.7</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru
menciptakan dan memelihara hubungan antarsesama guru baik berdasarkan
lingkungan kerja maupun di dalam hubungan keseluruhan.</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 5.25pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kerja
sama dan pembinaan hubungan antar guru di lingkungan tempat kerja, merupakan
usaha yang sangat penting. Sebab dengan pembinaan kerja sama antar guru di
suatu lingkungan kerja akan dapat meningkatkan kelancaran mekanisme kerja,
bahkan juga sebagai langkah-langkah peningkatan mutu profesi guru secara
kelompok. Bergayut dengan ini guru juga perlu membina hubungan dengan sesama
guru secara keseluruhan, termasuk guru-guru di luar lingkungan tempat kerja.
Hal ini dapat memberi masukan dan menambah pengalaman masing-masing guru,
karena mungkin perkembangan di suatu daerah berbeda dengan perkembangan daerah
yang lain (study komperasi).</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.8<span style="mso-tab-count: 1;"> </span>Guru
secara bersama-sama memelihara, membina dan meningkatkan mutu organisasi guru
professional sebagai sarana pengabdiannya.</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 3.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Salah
satu ciri profesi adalah dimilikinya organisasi professional.Begitu juga guru
sebagai tenaga professional kependidikan, juga memiliki organisasi
professional. Di Indonesia wadah atau organisasi professional itu adalah PGRI,
atau juga ISPI.Untuk meningkatkan pelayanan dan sarana pengabdiannya organisasi
itu harus tetap dipelihara, dibina bahkan ditingkatkan mutu dan kekompakkan.
Sebab dengan peningkatan mutu organisasi berarti akan mampu merencanakan dan
melaksanakan program yang bermutu dan yang sesuai denga kebutuhan masyarakat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 1.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Karena
itu organisasi PGRI dan ISPI harus lebih ditingkatkan dan perlu setiap kali
mengadakan pertemuan antarpara guru di berbagai daerah atau mungkin secaraa
nasional. Dalam pertemuan itu dibicarakan berbagi program yang bermanfaat,
terutam bagaimana upaya meningkatkan mutu organnisasi tersebut.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.4.9</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru melaksanakan segala ketentuan yang
merupakan kebijaksanaan pemerintah dalam bidang pendidikan.</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></b></div>
<div class="MsoNormal" style="background: white; line-height: 19.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 33.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Guru adalah bagian warga
negara dan warga masyarakat yang merupakan aparat Departemen Pendidikan
dan Kebudayaan <b style="mso-bidi-font-weight: normal;">(Depdikbud)</b>.Guru
sebagai aparat Departemen Pendidikan dan Kebudayaan dan pelaksanaan langsung
kurikulum dan proses belajar-mengajar, harus memahami dan melaksanakan
ketentuan-ketentuan yang telah digariskan oleh pemerintah mengenai bagaimana
menangani persoalan-persoalan pendidikan. Dengan melaksanakan
ketentuan-ketentuan yang telah ditetapkan itu, diharapkan proses pendidikan
berjalan lancer sehingga bisa menopang pelaksanaan pembangunan bangsa secara
integral.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><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-themecolor: text1;">2.5<span style="mso-tab-count: 1;"> </span>Kode
Etik Guru diIndonesia</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><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-themecolor: text1;"><span style="mso-tab-count: 1;"> </span></span></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"; mso-themecolor: text1;">Berikut
adalah isi kode etik guru diIndonesia, yaitu<span style="mso-spacerun: yes;">
</span>:</span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; text-align: center;">
<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";">Bagian
Satu</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; text-align: center;">
<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";">Pengertian,
tujuan, dan Fungsi</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 1</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Guru Indonesia adalah norma dan asas yang disepakati dan
diterima oleh guru-guru Indonesia. Sebagai pedoman sikap dan perilaku
dalammelaksanakan tugas profesi sebagai pendidik, anggota maasyarakat dan warga
negara.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pedoman sikap dan perilaku sebagaimana yang dimaksud pada ayat (1)
pasal ini adalah nilai-nilai moral yang membedakan perilaku guru yang baik dan
buruk, yang boleh dan tidak boleh dilaksanakan selama menunaikan tugas-tugas
profesionalnya untuk mendidik, mengajar,membimbing, mengarahkan, melatih,
menilai, dan mengevaluasi peserta didik, serta sikap pergaulan sehari-hari di
dalam dan luar sekolah.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 2</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo5; text-align: justify; text-indent: -19.5pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Guru Indonesia merupakan pedoman sikap dan perilaku
bertujuan menempatkan guru sebagai profesi terhormat, mulia, dan bermartabat
yang dilindungi undang-undang.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 37.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo5; text-align: justify; text-indent: -19.5pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Guru Indonesia berfungsi sebagai seperangkat prinsip dan
norma moral yang melandasi pelaksanaan tugas dan layanan profesional guru dalam
hubungannya dengan peserta didik, orangtua/wali siswa, sekolah dan rekan
seprofesi, organisasi profesi, dan pemerintah sesuai dengan nilai-nilai agama,
pendidikan, sosial, etika dan kemanusiaan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Bagian Dua</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Sumpah/Janji Guru Indonesia</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 3</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap guru mengucapkan sumpah/janji guru Indonesia sebagai wujud
pemahaman, penerimaan, penghormatan, dan kesediaan untuk mematuhi nilai-nilai
moral yang termuat di dalam Kode Etik Guru Indonesia sebagai pedoman bersikap
dan berperilaku, baik di sekolah maupun di lingkungan masyarakat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumpah/janji guru Indonesia diucapkan di hadapan
pengurus organisasi profesi guru dan pejabat yang berwenang di wilayah kerja
masing-masing.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; 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";">Setiap
pengambilan sumpah/janji guru Indonesia dihadiri oleh penyelenggara satuan
pendidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 4</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Naskah sumpah/janji guru Indonesia dilampirkan sebagai bagian yang
tidak terpisahkan dari Kode Etik Guru Indonesia.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengambilan sumpah/janji guru Indonesia dapat dilaksanakan secara
perorangan atau kelompok sebelumnya melaksanakan tugas.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Bagian Tiga</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Nilai-nilai Dasar dan Nilai-nilai Operasional</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 5</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Guru Indonesia
bersumber dari :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Nilai-nilai agama dan Pancasila</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Nilai-nilai kompetensi pedagogik, kompetensi kepribadian,
kompetensi sosial, dan kompetensi profesional.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Nilai-nilai jati diri, harkat dan martabat manusia yang meliputi
perkembangan kesehatan jasmaniah, emosional, intelektual, sosial, dan
spiritual,</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 6</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan Guru dengan Peserta Didik:</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berperilaku secara profesional dalam melaksanakan tuga didik,
mengajar, membimbing, mengarahkan,melatih,menilai, dan mengevaluasi proses dan
hasil pembelajaran.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru membimbing peserta didik untuk memahami,
menghayati dan mengamalkan hak-hak dan kewajiban sebagai individu, warga
sekolah, dan anggota masyarakat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru mengetahui bahwa setiap peserta didik
memiliki karakteristik secara individual dan masing-masingnya berhak atas
layanan pembelajaran.\</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menghimpun informasi tentang peserta didik
dan menggunakannya untuk kepentingan proses kependidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru secara perseorangan atau bersama-sama secara terus-menerus
berusaha menciptakan, memelihara, dan mengembangkan suasana sekolah yang
menyenangkan sebagai lingkungan belajar yang efektif dan efisien bagi peserta
didik.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjalin hubungan dengan peserta didik yang dilandasi rasa kasih
sayang dan menghindarkan diri dari tindak kekerasan fisik yang di luar batas
kaidah pendidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berusaha secara manusiawi untuk mencegah setiap gangguan yang
dapat mempengaruhi perkembangan negatif bagi peserta didik.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru secara langsung mencurahkan usaha-usaha
profesionalnya untuk membantu peserta didik dalam mengembangkan keseluruhan
kepribadiannya, termasuk kemampuannya untuk berkarya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjunjung tinggi harga diri, integritas, dan tidak
sekali-kali merendahkan martabat peserta didiknya. Guru bertindak dan memandang
semua tindakan peserta didiknya secara adil.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berperilaku taat asas kepada hukum dan menjunjung tinggi
kebutuhan dan hak-hak peserta didiknya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru terpanggil hati nurani dan moralnya untuk
secara tekun dan penuh perhatian bagi pertumbuhan dan perkembangan peserta
didiknya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">l.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru membuat usaha-usaha yang rasional untuk
melindungi peserta didiknya dari kondisi-kondisi yang menghambat proses
belajar, menimbulkan gangguan kesehatan, dan keamanan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">m.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh membuka
rahasia pribadi serta didiknya untuk alasan-alasan yang tidak ada kaitannya
dengan kepentingan pendidikan, hukum, kesehatan, dan kemanusiaan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">n.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><span style="mso-spacerun: yes;"> </span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menggunakan hubungan dan
tindakan profesionalnya kepada peserta didik dengan cara-cara yang melanggar
norma sosial, kebudayaan, moral, dan agama</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">o.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menggunakan hubungan dan
tindakan profesional dengan peserta didiknya untuk memperoleh
keuntungan-keuntungan pribadi.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan Guru dengan Orangtua/wali Siswa :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berusaha membina hubungan kerjasama yang efektif dan efisien
dengan Orangtua/Wali siswa dalam melaksannakan proses pedidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru mrmberikan informasi kepada Orangtua/wali
secara jujur dan objektif mengenai perkembangan peserta didik.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru merahasiakan informasi setiap peserta didik kepada orang lain
yang bukan orangtua/walinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memotivasi orangtua/wali siswa untuk
beradaptasi dan berpatisipasi dalam memajukan dan meningkatkan kualitas
pendidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berkomunikasi secara baik dengan orangtua/wali siswa mengenai
kondisi dan kemajuan peserta didik dan proses kependidikan pada umumnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjunjunng tinggi hak orangtua/wali siswa untuk
berkonsultasin dengannya berkaitan dengan kesejahteraan kemajuan, dan cita-cita
anak atau anak-anak akan pendidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh melakukan hubungan dan tindakan
profesional dengan orangtua/wali siswa untuk memperoleh keuntungna-keuntungan
pribadi.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan Guru dengan Masyarakat :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjalin komunikasi dan kerjasama yang harmonis, efektif dan
efisien dengan masyarakat untuk memajukan dan mengembangkan pendidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru mengakomodasikan aspirasi masyarakat dalam
mengembnagkan dan meningkatkan kualitas pendidikan dan pembelajaran.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru peka terhadap perubahan-perubahan yang
terjadi dalam masyarakat</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berkerjasama secara arif dengan masyarakat untuk meningkatkan
prestise dan martabat profesinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru melakukan semua usaha untuk secara bersama-sama dengan
masyarakat berperan aktif dalam pendidikan dan meningkatkan kesejahteraan
peserta didiknya</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memberikan pandangan profesional, menjunjung tinggi
nilai-nilai agama, hukum, moral, dan kemanusiaan dalam berhubungan dengan
masyarakat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh membocorkan rahasia sejawat dan peserta didiknya
kepada masyarakat</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menampilkan diri secara ekslusif dalam kehidupam
masyarakat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan Guru dengan sekolah:</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memelihara dan eningkatkan kinerja,
prestasi, dan reputasi sekolah.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memotivasi diri dan rekan sejawat secara
aktif dan kreatif dalam melaksanakan proses pendidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menciptakan melaksanakan proses yang
kondusif.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menciptakan suasana kekeluargaan di dalam dan luar sekolah.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menghormati rekan sejawat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru saling membimbing antarsesama rekan sejawat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjunung tinggi martabat profesionalisme dan hubungan
kesejawatan dengan standar dan kearifan profesional.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru dengan berbagai cara harus membantu
rekan-rekan juniornya untuk tumbuh secara profsional dan memilih jenis
pelatihan yang relevan dengan tuntutan profesionalitasnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menerima otoritas kolega seniornya untuk
mengekspresikan pendapat-pendapat profesionalberkaitan dengan tugas-tugas
pendidikan dan pembelajaran</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru membasiskan diri pada nilai-nilai agama, moral, dan
kemanusiaan dalam setiap tindakan profesional dengan sejawat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memliki beban moral untuk bersama-sama
dengan sejawat meningkatkan keefektifan pribadi sebagai guru dalam menjalankan
tugas-tugas profesional pendidikan dan pembelajaran.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">l.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru mengoreksi tindakan-tindakan sejawat yang menyimpang dari
kaidah-kaidah agama, moral, kemanusiaan, dan martabat profesionalnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">m.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh
mengeluarkan pernyataan-pernyaan keliru berkaitan dengan kualifikasi dan
kompetensi sejawat atau calon sejawat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">n.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh melakukan tindakan dan mengeluarkan pendapat yang
akan merendahkan martabat pribadi dan profesional sejawatnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">o.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh mengoreksi tindakan-tindakan profesional
sejawatnya atas dasar pendapat siswa atau masyarakat yang tidak dapat
dipertanggungjawabkan kebenarnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">p.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh membuka rahasia pribadi sejawat kecuali untuk
pertimbangan-pertimbangan yang dapat dilegalkan secara hukum.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">q.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menciptakan kondisi atau bertindak yang langsung
atau tidak langsung akan memunculkan konflik dengan sejawat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan Guru dengan Profesi :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjunjung tinggi jabatan guru sebagai sebuah profesi</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berusaha mengembangkan dan memajukan
disiplin ilmu pendidikan dan bidang studi yang diajarkan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru terus menerus meningkatkan kompetensinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjunjung tinggi tindakan dan pertimbangan pribadi dalam
menjalankan tugas-tugas profesionalnya dan bertanggungjawab atas
konsekuensiinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menerima tugas-tugas sebagai suatu bentuk tanggungjawab,
inisiatif individual, dan integritas dalam tindkan-tindakan profesional
lainnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh melakukan tindakan dan mengeluarkan pendapat yang
akan merendahkan martabat profesionalnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menerima janji, pemberian dan
pujian yang dapat mempengaruhi keputusan atau tindakan-tindakan proesionalnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh mengeluarkan pendapat dengan
maksud menghindari tugas-tugas dan tanggungjawab yang muncul akibat kebijakan
baru di bidang pendidikan dan pembelajaran</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan guru dengan Organisasi Profesinya :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjadi anggota aorganisasi profesi guru
dan berperan serta secara aktif dalam melaksanakan program-program organisasi
bagi kepentingan kependidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memantapkan dan memajukan organisasi profesi guru yang
memberikan manfaat bagi kepentingan kependidikan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru aktif mengembangkan organisasi profesi guru
agar menjadi pusat informasi dan komunikasi pendidikan untuk kepentingan guru
dan masyarakat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menjunjung tinggi tindakan dan pertimbangan
pribadi dalam menjalankan tugas-tugas organisasi profesi dan bertanggungjawab
atas konsekuensinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru menerima tugas-tugas organisasi profesi
sebagai suatu bentuk tanggungjawab, inisiatif individual, dan integritas dalam
tindakan-tindakan profesional lainnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh melakukan tindakan dan mengeluarkan pendapat yang
dapat merendahkan martabat dan eksistensis organisasi profesinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh mengeluarkan pendapat dan bersaksi palsu untuk
memperoleh keuntungan pribadi dari organisasi profesinya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menyatakan keluar dari
keanggotaan sebagai organisasi profesi tanpa alasan yang dapat
dipertanggungjawabka.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan Guru dengan Pemerintah :</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru memiliki komitmen kuat untuk melaksanakan
program pembangunan bidang pendidikan sebagaimana ditetapkan dalam UUD 1945, UU
Tentang Sistem Pendidikan Nasional, Undang-Undang Tentang Guru dan Dosen, dan
ketentuan Perundang-Undang lainnya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru membantu Program pemerintah untuk mencerdaskan kehidupan
berbudaya.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru berusaha menciptakan, memeliharadan meningkatkan rasa
persatuan dan kesatuan dalam kehidupan berbangsa dan bernegara berdasarkan
pancasila dan UUD1945.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh menghindari kewajiban yang dibebankan oleh pemerintah
atau satuan pendidikan untuk kemajuan pendidikan dan pembelajaran.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; 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";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru tidak boleh melakukan tindakan pribadi atau kedinasan yang
berakibat pada kerugian negara.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Bagian Empat</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pelaksanaan , Pelanggaran, dan sanksi</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 7</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo17; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru dan organisasi profesi guru bertanggungjawab atas pelaksanaan
Kude Etik Guru Indonesia.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo17; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru dan organisasi guru berkewajiban
mensosialisasikan Kode Etik Guru Indonesia kepada rekan sejawat Penyelenggara
pendidikan, masyarakat dan pemerintah.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 8</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pelanggaran adalah perilaku menyimpang dan atau tidak melaksanakan
Kode Etik Guru Indonesia dan ketentuan perundangan yang berlaku yang berkaitan
dengan protes guru.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru yang melanggar Kode Etik Guru Indonesia
dikenakan sanksi sesuai dengan ketentuan peraturan yang berlaku.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jenis pelanggaran meliputi pelanggaran ringan
sedang dan berat.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 9</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pemberian rekomendasi sanksi terhadap guru yang melakukan
pelanggaran terhadap Kode Etik Guru Indonesia merupakan wewenang Dewan
Kehormatan Guru Indonesia.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pemberian sanksi oleh Dewan Kehormatan Guru Indonesia sebagaimana
dimaksud pada ayat (1) harus objektif.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Rekomendasi Dewan Kehormatan Guru Indonesia sebagaimana dimaksud
pada ayat (1) wajib dilaksanakan oleh organisasi profesi guru.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sanksi sebagaimana dimaksud pada ayat (3) merupakan upaya
pembinaan kepada guru yang melakukan pelanggaran dan untuk menjaga harkat dan
martabat profesi guru.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Siapapun yang mengetahui telah terjadi pelanggaran Kode Etik Guru
Indonesia wajib melapor kepada Dewan Kehormatan Guru Indonesia, organisasi
profesi guru, atau pejabat yang berwenang.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap pelanggaran dapat melakukan pembelaan diri dengan/atau
tanpa bantuan organisasi profesi guru dan/atau penasehat hukum sesuai dengan
jenis pelanggaran yang dilakukan dihadapan Dewan Kehormatan Guru Indonesia.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Bagian Lima</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Ketentuan Tambahan</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 10</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; 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";">Tenaga kerja asing yang dipekerjakan sebagai
guru pada satuan pendidikan di Indonesia wajib mematuhi Kode Etik Guru
Indonesia dan peraturan perundang-undangan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Bagian Enam</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Penutup</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<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";">Pasal 11</span></b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap guru secara sungguh-sungguh menghayati,mengamalkan serta
menjunjung tinggi Kode Etik Guru Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Guru yang belum menjadi anggota organisasi profesi guru harus
memilih organisasi profesi guru yang pembentukannya sesuai dengan peraturan
perundang-undangan.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dewan Kehormatan Guru Indonesia menetapkan sanksi kepada guru yang
telah secara nyata melanggar Kode Etik Guru Indonesia.</span><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.6<span style="mso-tab-count: 1;"> </span>Pengawasan Terhadap Pelaksanaan Kode Etik
Keguruan</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></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";">Kode etik guru terdiri dari dua bagian, yakni :</span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Guru Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo21; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Jabatan Guru</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kedua kode etik ini
berkenaan dengan karakteritik perilaku yang baik secara umum, prilaku yang
standar yang seharusnya ditampilan oleh seorang guru dalam melakukan tugasnya.
Ada beberapa dimensi keprofesionalan kode etik, yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengetahuan (know-what)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ketrampilan (know-how)</span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo22; text-align: justify; text-indent: -18.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sikap-sikap dan
nilai-nilai yang melandasi pengetahuan dan ketrampilan, pengalaman dan kemauan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penyimpangan terhadap kode etik yang dibuat oleh PGRI hendaknya
pula diawasi oleh PGRI. Kode etik tersebut hendaknya menjadi patokan perilaku
anggotanya, agar setiap anggota terhindar dari pelanggaran larangan dan
terhindar pula dari sanksi yang mungkin diberikan organisasi profesi. Sebagai
penjaga organisasi profesi mempunyai fungsi kontrol terhadap anggotanya. Dilain
hal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
persoalan-persoalan yang ditangani Dewan Kehormatan PGRI adalah misalnya
perilaku guru yang jarang mengajar, mengajar menggunakan kata-kata yang tidak
pantas dan ketidakprofesionalan guru (bersifat indisipliner). Jika kasus dan
masalah pelanggarannya terasa lebi berat atau bersifat perdana, maka hal
tersebut akan ditangani oleh pihak kepolisian.</span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">BAB III</span></b></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PENUTUP</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.1 KESIMPULAN</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; 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";">Berdasarkan
uraian makalah diatas maka dapat ditarik beberapa kesimpulan, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kode Etik Guru merupakan aturan tata-susila keguruan yang mengatur
asas dan sikap profesionalisme seorang guru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan dibentuknya kode etik guru adalah sebagai pelindung dan
pengwasan terhadap kinerja guru diIndonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.3<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Isi kode etik guru terkait dengan bagaimana seorang guru bertindak
dan berperilaku didalam kelas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.4<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aturan yang terdapat dalam Kode Etik Guru dirumuskan oleh PGRI dan
para guru di Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.1.5<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Kode etik sangatlah penting bagi para guru di Indonesia
karena dengan kode etik perkembangan profesi keguruan akan semakin terarah dan
sistematis. Sebagaimana profesi lain yang sudah dilandasi oleh kekuatan
lembaganya masing-masing.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level2 lfo22; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Saran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebaiknya seorang guru yang memiliki keprofesionalan dalam
profesinya harus mematuhi kode etik keguruan yang telah ditetapkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2.2<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Sebaiknya organisasi
keguruan seperti PGRI dan lainnya lebih memasyarakatkan kode etik keguruan
terutama pada daerah-daerah tertinggal dan kurang akan informasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2.3<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dengan adanya kode etik, diharapkan perbaikan sistem pendidikan
dan perlindungan profesi lebih ditingkatkan oleh pemerintah sebagai pusat dar
segala pengesahan kebijakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2.4<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dengan berlakunya kode etik, seharusnya tidak ada lagi kasus-kasus
pelanggaran kode etik sehingga guru juga harus berusaha keras memahami makna
kode etik yang sebenarnya.</span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level3 lfo22; text-align: justify; text-indent: -36.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.2.5<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kasus-kasus pelanggaran kode etik keguruan yang telah ada
dijadikan sebagai pedoman dan refleksi pada setiap pelaku pendidikan sebagai
bahan instrospeksi ke arah profesionalisme yang lebih baik.</span></div>
</div>
Anonymoushttp://www.blogger.com/profile/17094880763319836841noreply@blogger.com0tag:blogger.com,1999:blog-4336384901873220803.post-23317236253415523572013-03-03T03:40:00.000-08:002013-03-03T03:41:43.590-08:00I Love U For The Thousand Years<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: center;">
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Heart beats fast</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Colors and promises</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">How to be brave</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">How can I love when I'm afraid to fall</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">But watching you stand alone</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">All of my doubt suddenly goes away somehow</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">One step closer</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I have died everyday waiting for you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Darling don't be afraid I have loved you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">For a thousand years</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I'll love you for a thousand more</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Time stands still</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Beauty in all she is</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I will be brave</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I will not let anything take away</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">What's standing in front of me</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Every breath</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Every hour has come to this</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">One step closer</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I have died everyday waiting for you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Darling don't be afraid I have loved you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">For a thousand years</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I'll love you for a thousand more</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">And all along I believed I would find you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Time has brought your heart to me</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I have loved you for a thousand years</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I'll love you for a thousand more</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">One step closer</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">One step closer</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I have died everyday waiting for you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Darling don't be afraid I have loved you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">For a thousand years</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I'll love you for a thousand more</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;"><br /></span></strong></span></span>
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">And all along I believed I would find you</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">Time has brought your heart to me</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I have loved you for a thousand years</span></strong></span></span><br />
<span style="color: magenta;"><span style="background-color: orange;"><strong><span style="background-color: #ffd966;">I'll love you for a thousand more</span></strong></span></span></div>
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