Minggu, 29 Juni 2014

Tulisan 4 Bahasa Inggris Bisnis 2 Freeport Kembali Minta Pelonggaran Bea Keluar Mineral Mentah

Konsentrat Freeport saat ini sudah berjuta-juta ton, namun belum bisa diekspor lantaran smelter belum terbangun. Freeport harus menyetor setidaknya 115 juta dollar AS untuk mendapatkan izin ekspor mineral mentah. Angka tersebut adalah 5 persen dari besaran investasi smelter Freeport yang ditaksir menelan anggaran hingga 2,3 miliar dollar AS. 

Presiden Direktur PT Freeport Indonesia, Roziek B Soetjipto mengaku hingga hari ini, perusahaan tambang berinduk Amerika Serikat tersebut belum menitipkan uangnya ke pemerintah, "Jaminan belum dimasukkan, tapi sudah ada komitmen bahwa kita siap," kata Roziek. Dia mengatakan, smelter yang akan dibangun nantinya, kemungkinan berlokasi di Gresik, dengan kapasitas produksi mencapai 1,6 juta konsentrat tembaga per tahun. Sementara itu, mengenai kabar Freeport menggandeng Antam, Roziek mengatakan, Freeport akan memegang saham mayoritas smelter.

Tulisan 3 Bahasa Inggris Bisnis 2, Dampak Kenaikan Harga BBM tahun 2013

Kenaikan harga BBM bersubsidi mau tidak mau akhirnya datang juga. Berbagai reaksi dari masyarakat timbul dengan gencar baik yang pro maupun yang kontra. Yang pro tentunya pemerintah yang juga didukung Kadin, sebenarnya tidak menginginkan terjadinya kenaikan harga BBM bersubsidi, namun kondisi dan kenyataan yang terjadi memaksa pemerintah untuk mengambil kebijakan yang non-populis. Di sisi lain, yang kontra terhadap kenaikan BBM mulai dari anggota DPR, DPRD, kalangan mahasiswa dari berbagai universitas, petani, nelayan, angkutan umum dan masih banyak lagi mereka semua menolak kenaikan harga BBM. Diantara yang pro dan kontra terhadap kebijakan kenaikan harga BBM tersebut terdapat kelompok yang abstain. Mereka ini tidak ikut demo, pasrah, harga BBM tidak naik syukur, kalau BBM naik monggo kerso. Mereka juga sebenarnya berharap harga BBM tetap, karena dengan kenaikan BBM akan mengakibatkan tambahan pengeluaran mereka sehari-hari, tetapi tetap menerima.


Komentar:
Percuma ikut demo penolakan kenaikan BBM, toh akhirnya naik juga, serahkan kepada pemerintah, pemerintah yg lebih mengetahui situasinya. Seberapapun keras masyarakat untuk berdemo, jika ketentuannya sudah seperti itu harusnya diikuti, lagi pula bukan hanya masyarakat kecil yang mengalami kenaikan BBM, masyarakat menengah keatas pun juga, semua kan setara dimata pemerintah. Jika tidak mau BBM naik, disarankan untuk tidak terlalu sering menggunakan kendaraan pribadi, lebih baik menggunakan kendaraan umum saja.

Tulisan 2 Bahasa Inggris Bisnis 2 Why Inflation Is Eroding your Savings

The basic principle behind inflation is that as the money supply increases, so to does the relative price of goods and services. In reality, most modern countries with stable, or fairly stable, economies have an inflation rate in the low single digits. In essence, you would have to be earning three percent or more in additional income each year in order to avoid a decrease in your buying power. Your savings must also increase at the same rate of inflation each year in order hold their real worth. If prices are rising annually but your savings remain unchanged, you are able to purchase less with the same amount as you were the previous year. This is why keeping your savings hidden under a mattress is not the smartest investment strategy, even if you ignore the security issues. What the vast majority of us do instead is deposit our savings into the bank. The problem is, following an increase in GST, inflation has risen above the interest rates offered by banks. It is still a far safer investment than storing cash under your mattress, but not as secure as it once was.. Modern investors need to more carefully consider their options when structuring a portfolio. The best thing to do is speak to an Investment Adviser, who can help sort through your options and minimise the impact of inflation upon your savings.

Bahasa Inggris Bisnis 2 Tugas 3

1.      Library
·         You are supposed to bring your note.
·         You are not supposed to noisy.
·         You are allowed to read a book.
·         You are not allowed to bring food and drink.
2.      Mosque
·         You are expected to came with your friends.
·         You are not expected to noise.
·         You are permitted to borrow the Al-Quran and read it.
·         You are not permitted to touch and break all equipment in the mosque.
3.      Classroom
·         You are supposed to bring your book and other stationery.
·         You are not supposed to talk to your chair mate while the teacher is teaching in front of all the student.
·         You are allowed to ask about the things you can't understand.
·         You are not allowed to bring food and eat it while studying.
4.      Hospital
·         You are expected to keep voiced softly.
·         You are not expected to lose your friends and call them with yelling.
·         In hospital, you are permitted to talk about information with the nurse.
·         You are not permitted to run in hospital hallway.
5.      Park
·         You are supposed to bring your pet.
·         You are not supposed to keep off in grass.
·         You are allowed to sit down in the park.
·         You are not allowed to throw rubbish anywhere but trash bin.

Bahasa Inggris Bisnis 2 Tugas 4

Bagiku, jika dulu golongan putih adalah sebagai bentuk atas perlawanan, sekarang golongan putih adalah ketidak pedulian, karena membiarkan kejahatan kembali berkuasa. Jujur saja aku yang dulunya golongan putih permanen karena sejak berusia 17 tahun belum sama sekali menggunakan hak memilihku dikarenakan, dulu pemilihan harus dilaksanakan ditempat asal, sementara aku sudah merantau ke kota sebrang, kini aku menyadari bahwa kali ini kita dituntut keadaan dan hati nurani untuk berpihak karena status negara dalam keadaan genting dan bahaya. Aku tidak mau demokrasi kembali tersandra oleh maling-maling yang tidak bertanggung jawab dan aku harus turun tangan untuk memberikan andil untuk menyelamatkan negara yang kita cintai ini. sebagai seorang anak muda, kita patut memberikan dukungan atas demokrasi yang segera akan terjadi tahun ini untuk negara yang lebih baik kedepannya.

Selasa, 29 April 2014

Tugas 2 Bahasa Inggris Bisnis 2


ARTICLES


I.         In the following sentences supply the articles (a, an or the) if they are necessary. If no article is necessary, write Ø.

1.      Jason’s father bought him a bicycle that he had wanted for his birthday.
2.      The Statue of Liberty was a gift of friendship from Ø France to The United States.
3.      Rita is studying an English and Ø math this semester.
4.      The judged asked a witness to tell the truth.
5.      A big books on the table are for my history class.
6.      When you go to the store, please buy a bottle of Ø chocolate milk and Ø dozen oranges.
7.      There are only a seats left for Ø tonight’s musical at Ø University.
8.      What did you eat for Ø breakfast this morning ?.
9.      Rita plays Ø violin and her sister plays a guitar.
10.  The chair that you are sitting is broken.


II.      Fill in the blanks with the appropriate form of other.

1.      This pen isn’t working. Please give me another
2.      If you’re still thirsty, I’ll make another pot of coffee.
3.      This dictionary has a page missing. Please give me another
4.      He doesn’t need those books. He needs the others
5.      There are thirty people in the room. Twenty are from Latin America and the others are from others countries.
6.      Six people are in the store. Two were buying meat. Others was looking at magazines. Others was eating a candy bar. The others were walking around looking for more food.
7.      This glass of milk is sour. Another glass of milk is sour too.
8.      The army was practicing its drills. One group was doing artillery practice. Another was marching; another was at attention; and the other was practicing combat tactics.
9.      There are seven students from Japan. Others are from Iran, and the others are from others places.
10.  We looked at cars today. The first two we far too expensive, but the other ones were reasonably priced.

Senin, 14 April 2014

PENGARUH SISTEM HUKUM TERHADAP MANAGEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI: STUDI PERBANDINGAN INGGRIS DAN PERANCIS

This research aims to provide empirical evidence concerning the effect of different legal systems (common and civil law) on earnings management and the influence of legal system on earnings management which is weakened by institutional ownership. The differences of legal systems are pointed out in many characteristic that follows them. One of them is the different implementation level in same accounting standard. We distinguish between accruals and real-based earnings management and assume that corporations in common law countries (tight implementation accounting standard) apt to opting real-based earnings management, and corporations in civil law countries (lax implementation accounting standard) apt to opting accruals-based earnings management.
To investigate this issues, we compare the level earnings management in England (common law) and France (civil law). The data for our tests is took from the OSIRIS database. The sample comprises 112 firm-year observations for England companies and 58 firm-year observations for France companies for the years 2005-2008.
The result of the examination indicates that England yield higher level real-based earnings management than France. On the other hand, France yield higher level accrual-based earnings management than England. Besides that the results, we also document that institutional ownership can weakened the influence of legal system on real-based earnings management. However, institutional ownership fail to weak the influence of legal system on accrual-based earnings management, because corporations in France generally have bank-based financial system with low institutional ownership. Higher debt level in corporation encourage to make earnings manipulation because they fell attached to meet earnings target from the creditors. Low institutional ownership decline directly to the monitoring on manager, so this can give incentive for manager to make earnings management.

Sumber: http://ekydakka.com/pengaruh-sistem-hukum-terhadap-managemen-laba-dengan-kepemilikan-institusional-sebagai-variabel-pemoderasi/