Pengertian GCG

Pengertian GCG
Menurut Komite Cadburry, GCG adalah prinsip yang mengarahkan dan mengendalikan perusahaan agar mencapai keseimbangan antara kekuatan serta kewenangan perusahaan dalam memberikan pertanggungjawabannya kepada para shareholders khususnya, dan stakeholders pada umumnya.
Sejumlah negara juga mempunyai definisi tersendiri tentang GCG. Beberapa negara mendefinisikannya dengan pengertian yang agak mirip walaupun ada sedikit perbedaan istilah. Kelompok negara maju (OECD), umpamanya mendefinisikan GCG sebagai cara-cara manajemen perusahaan bertanggung jawab pada shareholder-nya. Para pengambil keputusan di perusahaan haruslah dapat dipertanggungjawabkan, dan keputusan tersebut mampu memberikan nilai tambah bagi shareholders lainnya. Karena itu fokus utama di sini terkait dengan proses pengambilan keputusan dari perusahaan yang mengandung nilai-nilai transparency, responsibility, accountability, dan tentu saja fairness.
Sementara itu, ADB (Asian Development Bank) menjelaskan bahwa GCG mengandung empat nilai utama yaitu: Accountability, Transparency, Predictability dan Participation. Pengertian lain datang dari Finance Committee on Corporate Governance Malaysia. Menurut lembaga tersebut GCG merupakan suatu proses serta struktur yang digunakan untuk mengarahkan sekaligus mengelola bisnis dan urusan perusahaan ke arah peningkatan pertumbuhan bisnis dan akuntabilitas perusahaan. Adapun tujuan akhirnya adalah menaikkan nilai saham dalam jangka panjang tetapi tetap memperhatikan berbagai kepentingan para stakeholder lainnya.
Lantas bagaimana dengan definisi GCG di Indonesia? Di tanah air, secara harfiah, governance kerap diterjemahkan sebagai “pengaturan.” Adapun dalam konteks GCG, governance sering juga disebut “tata pamong”, atau penadbiran - yang terakhir ini, bagi orang awam masih terdengar janggal di telinga. Maklum, istilah itu berasal dari Melayu. Namun tampaknya secara umum di kalangan pebisnis, istilah GCG diartikan tata kelola perusahaan, meskipun masih rancu dengan terminologi manajemen. Masih diperlukan kajian untuk mencari istilah yang tepat dalam bahasan Indonesia yang benar.
Kemudian, “GCG” ini didefinisikan sebagai suatu pola hubungan, sistem, dan proses yang digunakan oleh organ perusahaan (BOD, BOC, RUPS) guna memberikan nilai tambah kepada pemegang saham secara berkesinambungan dalam jangka panjang, dengan tetap memperhatikan kepentingan stakeholder lainnya, berlandaskan peraturan perundangan dan norma yang berlaku.
Dari definisi di atas dapat disimpulkan bahwa Good Corporate Governance merupakan:
1. Suatu struktur yang mengatur pola hubungan harmonis tentang peran dewan komisaris, Direksi, Pemegang Saham dan Para Stakeholder lainnya.
2. Suatu sistem pengecekan dan perimbangan kewenangan atas pengendalian perusahaan yang dapat membatasi munculnya dua peluang: pengelolaan yang salah dan penyalahgunaan aset perusahaan.
3. Suatu proses yang transparan atas penentuan tujuan perusahaan, pencapaian, berikut pengukuran kinerjanya.
Empat Prinsip Utama Corporate Governance
setelah definisi serta aspek penting GCG terpaparkan di atas, maka berikut adalah prinsip yang dikandung dalam GCG. Di sini secara umum ada empat prinsip utama yaitu: fairness, transparency, accountability, dan responsibility.
1. Fairness (Kewajaran)
Secara sederhana kewajaran (fairness) bisa didefinisikan sebagai perlakuan yang adil dan setara di dalam memenuhi hak-hak stakeholder yang timbul berdasarkan perjanjian serta peraturan perundangan yang berlaku.
Fairness juga mencakup adanya kejelasan hak-hak pemodal, sistem hukum dan penegakan peraturan untuk melindungi hak-hak investor - khususnya pemegang saham minoritas - dari berbagai bentuk kecurangan. Bentuk kecurangan ini bisa berupa insider trading (transaksi yang melibatkan informasi orang dalam), fraud (penipuan), dilusi saham (nilai perusahaan berkurang), KKN, atau keputusan-keputusan yang dapat merugikan seperti pembelian kembali saham yang telah dikeluarkan, penerbitan saham baru, merger, akuisisi, atau pengambil-alihan perusahaan lain.
2. Transparency (Keterbukaan Informasi)
Transparansi bisa diartikan sebagai keterbukaan informasi, baik dalam proses pengambilan keputusan maupun dalam mengungkapkan informasi material dan relevan mengenai perusahaan.
Perbincangan prinsip ini sendiri sangatlah menarik. Pasalnya, isu yang sering mencuat adalah pertentangan dalam menjalankan prinsip ini. Semisal, adanya kekhawatiran perusahaan bahwa jika ia terlalu terbuka, maka strateginya dapat diketahui pesaing sehingga membahayakan kelangsungan usahanya. Wajarkah kekhawatiran seperti itu?
Menurut peraturan di pasar modal Indonesia, yang dimaksud informasi material dan relevan adalah informasi yang dapat mempengaruhi naik turunnya harga saham perusahaan tersebut, atau yang mempengaruhi secara signifikan risiko serta prospek usaha perusahaan yang bersangkutan. Mengingat definisi ini sangat normatif maka perlu ada penjelasan operasionalnya di tiap perusahaan. Karenanya, kekhawatiran di atas, sebetulnya tidak perlu muncul jika kita mampu menjabarkan kriteria informasi material secara spesifik bagi masing-masing perusahaan.
3. Accountability (Dapat Dipertanggungjawabkan)
Akuntabilitas adalah kejelasan fungsi, struktur, sistem dan pertangungjawaban organ perusahaan sehingga pengelolaan perusahaan terlaksana secara efektif.
Masalah yang sering ditemukan di perusahaan-perusahaan Indonesia adalah mandulnya fungsi pengawasan Dewan Komisaris. Atau justru sebaliknya, Komisaris Utama mengambil peran berikut wewenang yang seharusnya dijalankan direksi. Padahal, diperlukan kejelasan tugas serta fungsi organ perusahaan agar tercipta suatu mekanisme pengecekan dan perimbangan dalam mengelola perusahaan.
Kewajiban untuk memiliki Komisaris Independen dan Komite Audit sebagaimana yang ditetapkan oleh Bursa Efek Jakarta, merupakan salah implementasi prinsip ini. Tepatnya, berupaya memberdayakan fungsi pengawasan Dewan Komisaris. Beberapa bentuk implementasi lain dari prinsip accountability antara lain:
• Praktek Audit Internal yang Efektif, serta
• Kejelasan fungsi, hak, kewajiban, wewenang dan tanggung jawab dalam anggaran dasar perusahaan dan Statement of Corporate Intent (Target Pencapaian Perusahaan di masa depan)
4. Responsibility (Pertanggungjawaban)
Pertanggungjawaban perusahaan adalah kesesuaian (patuh) di dalam pengelolaan perusahaan terhadap prinsip korporasi yang sehat serta peraturan perundangan yang berlaku. Peraturan yang berlaku di sini termasuk yang berkaitan dengan masalah pajak, hubungan industrial, perlindungan lingkungan hidup, kesehatan/ keselamatan kerja, standar penggajian, dan persaingan yang sehat.
Beberapa contoh mengenai hal ini dapat dijelaskan sebagai berikut :
• Kebijakan sebuah perusahaan makanan untuk mendapat sertifikat “HALAL”. Ini merupakan bentuk pertanggungjawaban kepada masyarakat. Lewat sertifikat ini, dari sisi konsumen, mereka akan merasa yakin bahwa makanan yang dikonsumsinya itu halal dan tidak merasa dibohongi perusahaan. Dari sisi Pemerintah, perusahaan telah mematuhi peraturan perundang-undangan yang berlaku (Peraturan Perlindungan Konsumen). Dari sisi perusahaan, kebijakan tersebut akan menjamin loyalitas konsumen sehingga kelangsungan usaha, pertumbuhan, dan kemampuan mencetak laba lebih terjamin, yang pada akhirnya memberi manfaat maksimal bagi pemegang saham.
• Kebijakan perusahaan mengelola limbah sebelum dibuang ke tempat umum. Ini juga merupakan pertanggungjawaban kepada publik. Dari sisi masyarakat, kebijakan ini menjamin mereka untuk hidup layak tanpa merasa terancam kesehatannya tercemar. Demikian pula dari sisi Pemerintah, perusahaan memenuhi peraturan perundang-undangan lingkungan hidup. Sebaliknya dari sisi perusahaan, kebijakan tersebut merupakan bentuk jaminan kelangsungan usaha karena akan mendapat dukungan pengamanan dari masyarakat sekitar lingkungan.

Percakapan Kode Etik Akuntan Indonesia
Septiana Samsul (21208459)
Sri Wahyuni (21208194)
Wida Nur Safitri (21208406)

Wida : Yu tw ga apaan itu kode etik akuntan indonesia?
Ayu (Sri ) : Setau na sih kode etik akuntan indonesia itu panduan dan aturan bagi semua anggota nya, baik akuntan publik nya atau ga yang kerja di lingkungan dunia usahanya, instansi pemerintah, atau ga lingkungan dunia pendidikan dalan tanggung jawab profesionalnya.
Wida : Kalo lu cuy tau ga apa guna nya kode etik akuntan indonesia ?
Acuy (Septiana) : Kalo kata gw sih tujuannya buat memenuhi tanggung jawabnya ama standar profesionalisme tinggi, yang mencapai tingkat kinerja tertinggi dengan orientasi ama kepentingan publik, trus buat dapet tujuan nya ada empat kebutuhan dasar yang harus dipenuhi
Ayu (Sri) : Apaan tuh empat kebutuhan dasar nya?
Wida : Yang pertama profesionalisme, kedua kredibilitas, ketiga kualitas jasa trus yang terakhir kepercayaan

Organisasi Profesi yang Ada di Indonesia

Organisasi Profesi yang ada di Indonesia
1. Organisasi Profesional
2. Ikatan Arsitek Indonesia
3. ISACA
4. American Psychological Assocition
5. Ikatan Dokter Indonesia
6. Masyarakat Komputasi Indonesia
7. Asosiasi Bimbingan Konseling Indonesia
8. Ikatan Naturopatis Indonesia
9. Perdami
10. Group Fisikawan Teorotik Indonesia
11. Ikatan Pustakawan Indonesia
12. Perhimpunan Advokat Indonesia
13. Himpunan Fisika Indonesia
14. Ikatan Sarjana Farmasi
15. Perhimpunan Fitopalogi Indonesia
16. Himounan Fisika Indonesia
17. Institut akuntan publik Indonesia
18. Ikatan Akuntan Indonesia
19. Persatuan Ahli Farmasi Indonesia

ETIKET

ETIKET
PENGERTIAAN ETIKET
Guys tw ga apaan artinya etiket?
Klo menurut aye sih etiket itu suatu sikap kaya sopan santun atau aturan lainnya yang mengatur hubungan antara kelompok manusia yang beradab dalam bergaul.
Perbedaan nya etiket ma etika :
Etika ntu aturan yang ngantur perbuatan dari dalam diri kita dan perbuatan nya dateng dari diri kita sendiri, dan apa aja yang kita lakuin selalu datengnya dari diri kita, tanpa ada paksaan dari pihak manapun.
Klo etika ntu perbuataan kita sehari-hari yang kita lakuin dan ngeliat disekitar kita apakah ada yang tersinggung apa ga ma perbuataan kita dan orang yang punya etiket mungkin aja dia bisa boonigin diri sendiri karena perbuatanya itu Cuma ngargain orang yang ada disekitarnya aja ga murni keluar dari hati nuraninya.

FAIR VALUE

FAIR VALUE

Sistem akuntansi di Indonesia selama ini menggunakan historical cost (pendekatan biaya perolehan menghasilkan nilai buku). Dengan kondisi pasar yang semakin berkembang sangat cepat, akhirnya konsep horistical cost di anggap tidak cocok lagi, karena tidak mencerminkan nilai pasar, akhirnya digantikan dengan konsep Fair Value.
Fair Value memiliki tiga keunggulan, yaitu laporan keuangan menjadi lebih relevan untuk dasar menggambil keputusan, meningkatkan keterbandingan keuangan, dan informasi lebih dekat dengan apa yang diinginkan oleh pemakai laporan keuangan.

Indonesia baru ingin menerapkan konsep Fair Value secara penuh pada tahun 2012 karena Indonesia mengetahui bahwa pasar sedang bergejolak dan kondisi di dalam negeri juga belum siap. Masalah ketidakpastian Indonesia juga diakui Jusuf Wibisana (Ketua Dewan Standar Akuntansi Keuangan), menurut beliau, memang belum pernak melakukan penelitian tentang kepastian Indonesia dalam Fair Value. Namun demikian, DSAK sudah mnyusun beberapa standar yang semua mengacu pada IFRS/IAS, termasuk didalamnya konsep fair value. Diantaaranya adalah PSAK no 30 tentang sewa beserta PSAK no 8. PSAK no 13 tentang Properti Investasi, PSAK no 16 tentang aset tetap dan PSAK 50 dan PSAK 55 tentang Instrumen Keuangan. DSAK juga menerbitkan buletin teknis sebagai paduan untuk melakukan perhitungan fair value pada standar-standar tersebut. Hampir seluruh Pronouncement the International Accounting Standard Board sudah menerapkan dasar fair value, Indonesia juga akan mengadopsinya.

BAPEPAM-LK dalam beberapa peraturannya telah mengadopsi atau memsukkan konsep vair value, diantaranya IX.E.I tentang Transaksi Material dan Perubahan Kegiatan Usaha Utama, IX.L.I. tentang Tata Cara Pelaksanaan Kuasai Reorganisasi dan IV.C.2. tentang Nilai Pasar Wajar dari Efek dalam Portofolio Reksadana.

Pelaku dunia usaha belum siap dengan fair value, karena mereka belum siap untuk terbuka dan transparan bagi pihak lain atau investor yang ingin melihat isi perusahaan mereka, disamping itu pemerintah atau regulatoe juga bekun benar-benar siap untuk paket-paket regulasi yang menjamin adanya keterbukaan informasi pasar. Salah satu sektor yang belum siap menggunakan fair value adalah perbankan, dikarenakan tidak semua instrumen keuangan atau atau asset bank diperdagangkan di pasar modal. Unruk sektor dana pensiun sudah menerapkan konsep fair value ini.

Secara umum, penerapan fair value akan menguntungkan perekonomian Indonesia. Sebab, tanpa fair value, asset-asset perekonomian nasioanal, baik yang dimiliki swasta maupun pemerintah, dinilai terlalu rendah dari nilai sewajarnya. Seperti, asset-asset perusahaan perkebunan hingga saat ini masih menggunakn nilai buku.

the big four KAP

The Big Four KAP

Ernst & Young
Arthur Andersen
Price WaterHouse Cooper
Klien Piet Maveric Goedel

Keuntungan dan Kerugian Bahasa Inggris Bisnis

Keuntungan dan Kerugian Bahasa Inggris Bisnis

Keuntungan Belajar Bahasa Inggris Bisnis
• Untuk mempermudah kita dalam berbisnis karena dalam berbisnis dalam menerima email, memo, kontak biasanya dalam bahasa inggris
• Untuk mempermudah kita nanti berbisnis dalam berkominikasi dengan rekan bisnis dengan rekan bisnis asing
Kerugian Belajar Bahasa Inggris Bisnis
• Kita hanya bisa berbahasa inggris bisnis saja bukan bahasa inggris umum
• Bahasa indonesia jadi kurang dipelajaro

Busway, is began to fade Primadona

Busway, is began to fade Primadona


Busway. The word is the more familiar sounds and ejected from the mouth of the Indonesian people, especially residents of Jakarta. Yes, bus Transjakarta or better known as this busway, is one of the mainstay of public transport DKI government which began to be excellent.

Busway is a Bus Rapid Transit system (BRT) or bus rapid transport system that began officially operated by the government of DKI Jakarta on January 15, 2004. Busway is an alternative solution to mass public transportation offered by the government in large cities for its citizens to enjoy public transport that is fast, convenient, and safe. Besides in Jakarta, the busway has also been applied in other big cities in Indonesia, namely Yogyakarta (Trans Jogja), Bandung (Bandung Metro Trans), Bogor (Trans Pakuan), Pekanbaru (Pekanbaru Metro Trans), and Palembang (Trance Musi) . Over the past 6 years, the busway in Jakarta has been serving eight bus corridor with a fleet of 426 units over a total length of 123.35 km track (longest path in the world in BRT system) and has 141 stops. Although the time to cause the pros and cons, in fact the busway began to be seen from the number of passangger.

Busway not simply be a means of mass transportation only, but also serves as a bus tour through the city due to various central government facilities, such as Jalan MH Thamrin, the National Monument (Monas), Jakarta government offices, Gedung Kesenian Jakarta, Gambir Station, and so forth. So no wonder, based on data from official site Transjakarta (www.transjakarta.co.id), busway in Jakarta until April 2010 has been carrying passengers on average 250,000 people per day.Operation of the busway is also a local government strategy to reduce congestion on major roads in big cities, especially the capital city. Hence, the busway is equipped with special facilities and infrastructure, including shelter (bus stop for the busway), an electronic ticketing system, and also deliberately given a special line of (actual) should not be passed by other vehicles.

There are 4 main reasons why residents of Jakarta busway does preferring to use public transport than others, namely the lower prices, to connect the various places in Jakarta with a faster, more convenient compared with other public transport, as well as better security. Air-conditioned bus fare (air conditioning) for Rp3.500, - per trip is considered citizens quite affordable, especially for long-range goals for passengers and transit lanes on the busway station need not pay any more, provided it does not come out from the stop. Unfortunately, for 6 years developing and managing the busway does not match the expectations of its users.

The most common complaints expressed by loyal busway passengers today are old and long queues at the bus stop and shelter, especially during the hours of solid (especially entry and exit office hours). Passengers also must be willing to overcrowding on the bus. The main cause is the number of buses and busway transport capacity that can not offset the number of passengers resulting in the accumulation of passengers. This condition is exacerbated by the annexation of other road users into the busway lane so that increasingly hamper the pace of the busway to get to the bus stop on time. As a result, long queues and scramble into action to push each other so the bus stopped at the stop was inevitable.

Less optimal care is also felt quite disturbing for the passengers on the busway. Unscrupulous drivers who sometimes like to reckless or who does not turn on the notification destination stop so that the guards are yelling pintulah stop destination to make passengers feel like a ride busway bus. Moreover, the absence of an image map on the bus to make passengers who are not familiar with busway routes, mainly foreign tourists, into confusion.The map was displayed on the stop-busway station is not rare letters and pictures are too small or located too high so that passengers still have to ask the officers guard the door.

Busway passengers also complained about the poor facilities, equipment, and infrastructure. Sometimes the passengers should avoid droplets of water falling from the roof of the bus stop that leak when it rains or from the roof of the bus because of a broken air conditioner. Pedestrian bridge that is too long, far, and high, sometimes perforated, it is not friendly to children, pregnant women, elderly people (seniors), especially for the disabled.Although there are several bridges in the elevator, but his condition has been damaged and unfit for use. The absence of safety belts, special space for a wheelchair, or braille are some examples of the incompleteness of busway facilities. The atmosphere stops the hot, sultry, sometimes unkempt and shabby also make passengers increasingly uncomfortable. Not to mention the stop-stop and the bridge is neglected because it is still unused despite long-established, as happened in the infrastructure along the Tanjung Priok Prumpung toward or from cawabgtowardgrogol.

Related to security, to date criminal cases in the busway practically still rare. Conversely, the case of woe which was often the case.The case of the most common accidents mainly caused by the lack of public discipline, in this case road users in road traffic, such action serobot other vehicles as well as the people who carelessly cross. Most of them are still often ignore regulations with a special track pilfer Transjakarta bus. Act of annexation of this path is not only potentially cause an accident, but also create traffic jams.Meanwhile, the case of the burning and exploding busway is due to electrical interference on the AC cord ampere dynamo.Sometimes there is also a busway driver who parked his bus at the stop with the door wide enough distance, so that when the full stops and passengers jostling each other, the risk of falling from the lips of a tall door is very large. As a solution, the existence of the busway, especially in Jakarta, is now even considered to be the cause of congestion and accidents.

Indeed, busway operators and local governments have been and are trying to provide better services, particularly to reduce congestion and queues of passengers. For example, the addition of Transjakarta fleet units, feeder bus (feeder bus that connects several areas to the stop-nearest busway station), as well as the construction of shelter and gas refueling stations (SPBBG) done in stages. In addition, in some areas also built an electronic portal and manual busway lane in anticipation of annexation. Bridge facilities, shelters, and buses are also trying to repair damaged.However, the root of all the above problems is not simply due to lack of maturation of the concept planning, development, and management of infrastructure, facilities, advice, and busway infrastructure, but without the development of quality human resources development and management thus becomes unorganized. Hence, it is very important to do activities to improve human resources and cooperation between governments, operators and workers busway, as well as society as a busway users.

One of the activities of human resource development can be done is the holding of training for operators and drivers busway thus have the awareness to provide the best possible public service to the community, especially the training of drivers so that the drivers who obey traffic rules and concerned with safety and passenger comfort. On the other hand, local governments are making and make the policy must also have a sensitivity to accommodate the needs of its citizens, especially for those who have special needs, into the design and construction of transportation facilities, especially the busway. The government should also be able to act decisively against violations committed by users of the road, such a steal and a busway lane crossing the road carelessly. Another solution to reduce congestion and long queues at bus stops, the busway station at rush hour is to increase the government's ability to regulate and improve the quality of other public transportation facilities, such as Metromini, bajaj, microbus, and so forth.Increased public awareness for the orderly pass-cross is absolutely necessary. In addition, community care to be involved in maintaining the cleanliness and maintenance of facilities, facilities, and public transport infrastructures, are also significant.

With still many complaints from its consumer, it seems that the existence of the busway has not been successful in realizing its vision, namely making the busway as public transport is capable of providing public services are fast, safe, comfortable, humane, efficient, cultured and internationally. Busway is only one of many examples of a solution that even considered a new problem.Therefore, we all still need a lot of clean up for the busway is not an example of that so quickly faded belle prestige due to lack of awareness and quality of human resources of Indonesian citizens.

A MOTHER TO LOVE

A MOTHER TO LOVE


Can I see my baby? "Pleaded a mother who just had a baby full of joy. When the carrier was moving into his hand and he opened the blanket that wrapped the tiny baby boy's face it, the mother was holding her breath. The doctor who stayed with him soon turned to look out the window towards the house ill. The baby was born without both his ears.

Time proved that the hearing babies has now grown into a child's working perfectly. Only the appearance that looks strange and ugly.One day, the boy rushed home to home and buried her face in her mother's arms crying. She knew her son's life filled with disappointment and tragedy. The boy sobbed as he said, "A big boy mocking me. He said I was being weird."

The boy grew up. He is quite handsome with a disability. He also loved his school friends. He also developed his talent in music and writing. He wanted to be class president. His mother warned, "you will not be hanging out with other teens?" However, in the heart of the mother felt sorry for him.

One day the boy's father met a doctor who could transplant her ear."I believe I can move a pair of ears for him. But there must be someone willing to donate his ear," said the doctor. Later, the boy's parents began looking for anyone who want to sacrifice on their ears and mendonorkannya.

Several months had passed. And it's time to call their son, "Son, someone who did not want to be known has been willing to donate his ears to you. We must immediately send you to the hospital for surgery. However, all this is very confidential." the father said.

The operation was a success. A new man was born. Great musical talent that turned into a genius. He also received many awards from his school. Some time later he was married and worked as a diplomat. He met his father, "Well, I must know who has been willing to sacrifice it all to me, he has done something great but I have not replied to his kindness." His father replied, "I'm sure you would not be able to repay kindness of people who have given ear." Having paused for a moment his father continued, "In accordance with the agreement, not the time for you to know all these secrets."

Years passed. Both parents he was still keeping secrets. Until one day it was a sad moment for the family. On that day the father and the boy stood on the edge of her mother's coffin had just died. By slowly and gently, touching the hair of his father's mother's body was motionless, then menyibaknya so behold ... that the mother did not have ears.

"She once said that he was glad to lengthen her hair," whispered his father. "And nobody notices that he has lost little beauty is not it?" True beauty lies not in appearance but in the hearts of the body.

Danger Behind Food Packaging

Danger Behind Food Packaging

HEALTH NEWS

Food packaging is part of everyday foods that we consumption. For most people, just food packaging
food wrappers, and tends to be regarded as a "protector" of food. Actually, not exactly, depending on the type of packaging material.We recommend that you carefully pick from now on food packaging.

Packaging on food has the function of health, preservation, convenience, uniformity, promotion and information. There are so many materials used as a primer on food packaging, ie packaging in direct contact with food. But not all of this material is safe for foods that are packed. This is the top ranking of packaging materials food that you need to be aware.

Paper
Some non-packaging paper and packaging (newsprint and magazines) that often used to wrap food, containing detectable lead (Pb) exceed specified limits. In the human body, lead entering through the respiratory or digestive tract into the system blood circulation, and then spread to various other tissues such as kidney, liver, brain, nerves and bones. This lead poisoning in adults characterized by symptoms 3 P, namely pallor (pale), pain (pain) and paralysis (paralysis). Poisoning that occurred could be chronic and acute.

To avoid food contaminated heavy metals lead, indeed easy bother. Many snack foods such as bananas fried, tofu and tempeh fried gorengm wrapped in newspaper because knowledge is less than the seller. Though hot and greasy materials facilitate the migration of lead food. As prevention efforts, put these street food on a plate.

Styrofoam
Styrofoam or polystyrene packaging materials has become one The most popular choice in the food business. However, recent research prove that the styrofoam questionable safety.

Styrofoam is made from the copolymer is a choice styren business food because it can prevent leaks and keep the its shape when held. In addition, the material is also capable of retain heat and cold but still comfortably held, maintain freshness and integrity of the packaged materials, low cost, more secure, and lightweight.

In July 2001, the Food Safety Division of the Government of Japan revealed styrofoam residues in food that is very dangerous. Residues can cause endocrine disrupter (EDC), which is a disease
occur due to interference with the system and reproductive endocrinology manusian due to chemical carcinogens in food.

Currently, there are many fast food restaurants that are still using styrofoam as a container for food or drink. Wherever possible you should avoid using styrofoam for hot food or drink, because as well as plastic, high temperature causes the movement of chemical components of Styrofoam into your food.

Tin
In general, food products are packaged in cans will lose image of the fresh flavor and nutritional value due to decreased processing with high temperature. One thing that is also quite disturbing is the emergence of a sense of taint or taste like metal cans that arise from tin coating is not perfect.

The main danger in canned food is the growth of the bacteria Clostridium botulinum which can cause poisoning botulinin. Signs botulinin poisoning among others throats a stiff, eyes dizzy and convulsions that brought death due to difficult breathing. Usually these bacteria grow in canned foods that do not perfect processing or in cans that leak so that the food in
contaminated inside air from the outside. Fortunately this botulinin poison sensitive to warming. Carefully select the tin packaging is an attempt to avoid hazards such unwanted. Choose is fine
a slightly dented cans, provided there are no leaks. In addition immediately move the rest of the canned food to another place for destruction cans that happens then it would not mmepengaruhi quality food.

Plastic
Every day we use the plastic, either for processing, storing or repacking food. Rather than traditional packaging such as leaves or animal skin, plastic is more practical and durable. The disadvantage is that plastic is not heat resistant and durable. The disadvantage is that plastic is not heat resistant and can contaminate product due to migration of the monomer component which would be bad on the health of consumers. In addition, the plastic is also problematic for environment because it is a material that can not be destroyed by quickly and naturally. (Non-biodegradable).

Keep in mind that the plastic is actually odorless and colorless. So, avoid the use of plastic odor and color. So avoid the use of plastic odor and dark color to wrap food directly.

Crackle black plastic that is often used as a wrapper fried, plastic cups used for boiling water, bottled water packaging minerals in the sun every day, and the use of plastic kilogram to make a diamond, tends to be examples of the use of plastic packaging is wrong and very dangerous. As a result of the use of plastic not in accordance with this function, it is feared will happen transfer of chemical components from the plastic into the food.

Some plastic packaging material derived from polyethylene polypropilenpolyvinylchlorida which, if burned or heated to causing dioxin, a highly toxic substance and is cause cancer and can reduce the immune system someone. Keeping the plastic to change during use as packaging is a peaceful way to avoid these hazards.

Source: Human Health

Question word if I'm in interview

Question word if I'm in interview

1. Why do you want to work at this company?
2. What do you want to achieve in the next 10 years?
3. Can you describe the atmosphere and conditions of work that you believe is most ideal in conjunction with other employees?
4. What planing long-term plans and short-term plan you, when and why did you plan it, and what preparations you to achieve it?
5. What exactly do you want to do in this life?
6. How do you achieve your career goals?
7. What are your strengths and weaknesses?
8. What can you learn from the mistakes you made?
9. What major problems have you encountered and how you solve them?
10. Would you assign moved to another area? Does it bother you transfer duty?
11. Criteria such as what you use, to evaluate the company that you would expect to be where you'll work?
12. The quality of what should be owned by a successful manager?
13. Jelaskan kind of relationship should be owned by superiors and subordinates?

Passive Sentence

Passive Sentence


1. Simple present tense
passive : s + Is/am/are + verb 3
A ceremony is held by somebody
2. Simple past tense
Passive : s + was / were / verb 3
A ceremony was held by somebody
3. Simple future tense
Passive : s + will + be + verb 3
A ceremony will be held by somebody
4. The simple future tense
passive :s + be (am/is/are) going to + be + verb 3
A ceremony is going to held by somebody
5. The present continuous tense
passive : subject + be (am/is/are) + being + verb 3
A ceremony is being have by somebody
6. The past continuous tense
passive : s + be (was/were) + being + verb 3
A ceremony was being held by somebody
7. The present perfect tense
passive : s + has/heve + been + verb 3
A ceremony has been held by somebody
8. The past perfect tense
passive : s + had + been + verb 3
A ceremony had been held by somebody
9. The future perfect tense he past
passive : s + will have + been + verb 3
A ceremony will have been held by somebody

Question word if I'm in interview

Question word if I'm in interview

1. Why did you decide to apply for a job in this company?
2. What made you become interested in this company?
3. What responsibility do you think is important in a job?
4. Challenge what you're looking for in a job?
5. Name two things that motivate you at work?
6. What can motivate you in your personal life?
7. What can motivate you in completing a difficult task?
8. What can motivate you to become successful in the job?
9. What is the reason you left the company before?
10. What makes you leave the company before?
11. During your career, the position where the most you like?
12. Why do you want to change careers? (if the relevant change his profession / career)
13. What does the work for you?

Contoh Conditional IF

Contoh Conditional IF

Conditional IF tipe I
• If I find her address, I'll send her an parcel

Conditional IF tipe II
• If I had a lot of money, I'm not going to school here

Conditional IF tipe III
• If I did not study, I would not get satisfactory results

“CONDITIONAL IF”

“CONDITIONAL IF”

Conditional adalah kalimat pengandaian yang menjelaskan sesuatu kegiatan yang bertentangan dengan kegiatan yang lain. Conditional ada dua, yaitu Real Conditional dan Unreal Conditional. Real Conditional sering disebut juga dengan Conditional Tipe I yang menggambarkan tentang mengandai-andai sesuai dengan fakta, sedangkan Unreal Conditional sering disebut juga dengan Conditional Tipe II yang menggambarkan tentang pengandaian yang tidak nyata. Sedangkan Conditional Tipe III digunakn sebagai penyesalan dimasa lampau.
Rumus Conditional Tipe I
If + S + Present Tense, S + Future Tense
Contoh
If I find her address, I'll send her an parcel
Rumus Conditional II
If + S + past Tense, S + Past Future
Contoh
If I had a lot of money, I'm not going to school here
Rumus Conditional III
If + S + Past Perfect, S + Future Past Perfect
Contoh
If I did not study, I would not get satisfactory results

Complaint Letter

PT JAYA PERMAI
Jl. Nusa Indah No.21
Jakarta 25790



04th Jan 2011


PT. NUSA INDAH NASIONAL
Jln. Melati No.21
Jakarta 486351

Dear Customer Service Manager;

In the last 10 years, I have used your law care products on many occasions and I have been highly satisfied with the results. However, I recently purchased a lawn mower from your company and I have been dissatisfied with the product.
First of all, when I unpacked the product and begin assembly, I found that I was missing the plastic mower guard and cap cover, which reluctantly took 12 weeks to get delivered. Secondly, I noticed after the second use that the lawn was cutting in an irregular manner. Upon further inspection I noticed that the mower blade was rotating at an angle.
I went to local store where it was purchased and they chuckled as I explained my dissatisfaction with the product. They were rude and unhelpful, claiming that I must have hit something in my lawn.
When I took the blade off, I noticed that the mower was not put together properly and a welded edge on the coupler had split open. This was not due to operation or misuse. I verified this with a local lawn mower service company.
Since your company claims to be the “Leader in Customer Satisfaction” with a no hassle 1 year guarantee on all products, I would like to request that your store look into this matter and provide a refund.

Sincerely,




(Sri Wahyuni)

Translate

1.we are very happy if you can send us your last catalog

2.we want to know if you can give us a special discount

3.we waited for a reply you as soon as possible

4.we are waiting for your first order

5.we are plased to send you price list catalogue and terms of payment

6.thank you for your letter dated 14 September 2010

7..we are plased receiving your order on april 20th 2010 and we will send the product by japan airlines

8.we will pay the product by bank transfer in maximum 20 days from deliverable date

9.I am applying for a position as secretary of which are advertised in newspapers compass dated 20 November 2010