Jumat, 29 November 2013

UU Tentang Kode Etik Akuntan Publik dalam Menghadapi Era IFRS

Akuntan Publik

Akuntan Publik adalah akuntan yang memperoleh izin dari mentri keuangan untuk memberikan jasa akuntan publik diindonesia. Ketentuan mengenai akuntan public diindonesia diatur dalam peraturan mentri keuangan nomor 17/PMK.01/2008 tentang jasa akuntan publik. Setiap akuntan publik wajib menjadi anggota Institut Akuntan Publik Indonesia (IAPI), asosiasi profesi yangdiakui oleh pemerintah.

Akuntan publik memiliki tugas pokok yang termasuk kedalam bidang jasa atestasi dan non atestasi, yang termasuk kedalam jasa atestasi adalah akuntan public yang bertugas mengaudit umum atas laporan keuangan, pemeriksaan atas laporan keuangan prospektif dan informasi performa keuangan juga mereview atas laporan keuangannya. Dan jasa non astetasi adalah akuntan publik yang bertugas penghitungan keuangan,manajemen, konsultasi, kompilasi dan perpajakan. Dilihat dari fungsi umumnya pada akuntan publik adalah akuntan public dapat memberikan informasi bagi para pengambil keputusan tentang peristiwa ekonomi yang penting dan mendasar, selain itu juga menyediakan informasi tentang bagaimana caraya ntuk mengalokasikan sumber-sumber yang terbatas, contohnya tenaga kerja, modal, dan bahan baku untuk mencapai tujuan yang diinginkan oleh pemerintah.    

Profesi ini dilaksanakan dengan standar yang telah baku yang merujuk kepada praktek akuntansi di Amerika Serikat sebagai ncgara maju tempat profesi ini berkembang. Rujukan utama adalah US GAAP (United States Generally Accepted Accounting Principle’s) dalam melaksanakan praktek akuntansi. Sedangkan untuk praktek auditing digunakan US GAAS (United States Generally Accepted Auditing Standard), Berdasarkan prinsip-prinsip ini para Akuntan Publik melaksanakan tugas mereka, antara lain mengaudit Laporan Keuangan para pelanggan.
Kerangka standar dari USGAAP telah ditetapkan oleh SEC (Securities and Exchange Commission) sebuah badan pemerintah quasijudisial independen di Amerika Serikat yang didirikan tahun 1934. Selain SEC, tcrdapat pula AICPA (American Institute of Certified Public Accountants) yang bcrdiri sejak tahun 1945. Sejak tahun 1973, pengembangan standar diambil alih oleh FASB (Financial Accominting Standard Board) yang anggota-angotanya terdiri dari wakil-wakil profesi akuntansi dan pengusaha.



Kode etik

Kode etik adalah 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 profesional. Kode etik menyatakan perbuatan apa yang benar atau salah, perbuatan apa yang harus dilakukan dan apa yang harus dihindari.
Tujuan kode etik agar profesional memberikan jasa sebaik-baiknya kepada pemakai atau nasabahnya. Adanya kode etik akan melindungi perbuatan yang tidak profesional.

Untuk pertama kalinya, dalam kongres tahun 1973 IAI menetapkan kode etik bagi profesi akuntan di Indonesia, yang saat itu diberi nama Kode Etik Ikatan Akuntan Indonesia. Kode etik ini mengatur standar mutu terhadap pelaksanaan pekerjaan akuntan. Standar mutu ini penting untuk menjaga kepercayaan masyarakat terhadap profesi akuntan. Setelah mengalami perubahan, maka tahun 1998 Ikatan Akuntan Indonesia menetapkan delapan prinsip etika yang berlaku bagi seluruh anggota IAI baik di pusat maupun di daerah.
Kode Etik Ikatan Akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya.

Fungsi Etika :

  • Sarana untuk memperoleh orientasi kritis berhadapan dengan pelbagai moralitas yang membingungkan.
  • Etika ingin menampilkanketrampilan intelektual yaitu ketrampilan untuk berargumentasi secara rasional dan kritis.
  • Orientasi etis ini diperlukan dalam mengabil sikap yang wajar dalam suasana pluralisme.


Faktor-faktor Yang Mempengaruhi Pelanggaran Etika :

  • Kebutuhan Individu
  • Tidak Ada Pedoman
  • Perilaku dan Kebiasaan Individu Yang Terakumulasi dan Tak Dikoreksi
  • Lingkungan Yang Tidak Etis
  • Perilaku Dari Komunitas


Sanksi Pelanggaran Etika :

  • Sanksi Sosial adalah Skala relatif kecil, dipahami sebagai kesalahan yangdapat ‘dimaafkan’.
  • Sanksi Hukum adalah Skala besar, merugikan hak pihak lain.


Jenis-jenis Etika :

  • Etika umum yang berisi prinsip serta moral dasar .
  • Etika khusus atau etika terapan yang berlaku khusus.


Ada tiga prinsip dasar perilaku yang etis :

  • Hindari pelanggaran etika yang terlihat remeh. Meskipun tidak besar sekalipun, suatu ketika akan menyebabkan konsekuensi yang besar pada profesi.
  • Pusatkan perhatian pada reputasi jangka panjang. Disini harus diingat bahwa reputasi adalah yang paling berharga, bukan sekadar keuntungan jangka pendek.
  • Bersiaplah menghadapi konsekuensi yang kurang baik bila berpegang pada perilaku etis. Mungkin akuntan akan menghadapi masalah karier jika berpegang teguh pada etika. Namun sekali lagi, reputasi jauh lebih penting untuk dipertahankan.


Kode etik akuntan Indonesia memuat delapan prinsip etika sebagai berikut : (Mulyadi, 2001: 53)

1. Tanggung Jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peran tersebut, anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka. Anggota juga harus selalu bertanggungjawab untuk bekerja sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat dan menjalankan tanggung jawab profesi dalam mengatur dirinya sendiri. Usaha kolektif semua anggota diperlukan untuk memelihara dan meningkatkan tradisi profesi.

2. Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.
Satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Profesi akuntan memegang peran yang penting di masyarakat, dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Ketergantungan ini menimbulkan tanggung jawab akuntan terhadap kepentingan publik. Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani anggota secara keseluruhan. Ketergantungan ini menyebabkan sikap dan tingkah laku akuntan dalam menyediakan jasanya mempengaruhi kesejahteraan ekonomi masyarakat dan negara.
Kepentingan utama profesi akuntan adalah untuk membuat pemakai jasa akuntan paham bahwa jasa akuntan dilakukan dengan tingkat prestasi tertinggi sesuai dengan persyaratan etika yang diperlukan untuk mencapai tingkat prestasi tersebut. Dan semua anggota mengikat dirinya untuk menghormati kepercayaan publik. Atas kepercayaan yang diberikan publik kepadanya, anggota harus secara terus menerus menunjukkan dedikasi mereka untuk mencapai profesionalisme yang tinggi.
Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.

3. Integritas
Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang diambilnya.
Integritas mengharuskan seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak menerima kecurangan atau peniadaan prinsip.

4. Obyektivitas
Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.
Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain.
Anggota bekerja dalam berbagai kapasitas yang berbeda dan harus menunjukkan obyektivitas mereka dalam berbagai situasi. Anggota dalam praktek publik memberikan jasa atestasi, perpajakan, serta konsultasi manajemen. Anggota yang lain menyiapkan laporan keuangan sebagai seorang bawahan, melakukan jasa audit internal dan bekerja dalam kapasitas keuangan dan manajemennya di industri, pendidikan, dan pemerintah. Mereka juga mendidik dan melatih orang orang yang ingin masuk kedalam profesi. Apapun jasa dan kapasitasnya, anggota harus melindungi integritas pekerjaannya dan memelihara obyektivitas.

5. Kompetensi dan Kehati-hatian Profesional
Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional dan teknik yang paling mutakhir.
Hal ini mengandung arti bahwa anggota mempunyai kewajiban untuk melaksanakan jasa profesional dengan sebaik-baiknya sesuai dengan kemampuannya, demi kepentingan pengguna jasa dan konsisten dengan tanggung jawab profesi kepada publik.
Kompetensi diperoleh melalui pendidikan dan pengalaman. Anggota seharusnya tidak menggambarkan dirinya memiliki keahlian atau pengalaman yang tidak mereka miliki. Kompetensi menunjukkan terdapatnya pencapaian dan pemeliharaan suatu tingkat pemahaman dan pengetahuan yang memungkinkan seorang anggota untuk memberikan jasa dengan kemudahan dan kecerdikan. Dalam hal penugasan profesional melebihi kompetensi anggota atau perusahaan, anggota wajib melakukan konsultasi atau menyerahkan klien kepada pihak lain yang lebih kompeten. Setiap anggota bertanggung jawab untuk menentukan kompetensi masing masing atau menilai apakah pendidikan, pedoman dan pertimbangan yang diperlukan memadai untuk bertanggung jawab yang harus dipenuhinya.

6. Kerahasiaan

Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.
Kepentingan umum dan profesi menuntut bahwa standar profesi yang berhubungan dengan kerahasiaan didefinisikan bahwa terdapat panduan mengenai sifat sifat dan luas kewajiban kerahasiaan serta mengenai berbagai keadaan di mana informasi yang diperoleh selama melakukan jasa profesional dapat atau perlu diungkapkan.
Anggota mempunyai kewajiban untuk menghormati kerahasiaan informasi tentang klien atau pemberi kerja yang diperoleh melalui jasa profesional yang diberikannya. Kewajiban kerahasiaan berlanjut bahkan setelah hubungan antar anggota dan klien atau pemberi jasa berakhir.

7. Perilaku Profesional
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.
Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.

8. Standar Teknis
Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.
Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia. Internasional Federation of Accountants, badan pengatur, dan pengaturan perundang-undangan yang relevan



UU nomor 5 tahun 2011 tentang kode etik akuntan publik dalam menghadapi IFRS

International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi yang memberikan penekanan pada penilaian (revaluation) profesional dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu. Standar ini muncul akibat tuntutan globalisasi yang mengharuskan para pelaku bisnis di suatu Negara ikut serta dalam bisnis lintas negara. Untuk itu diperlukan suatu standar internasional yang berlaku sama di semua Negara untuk memudahkan proses rekonsiliasi bisnis. Perbedaan utama standar internasional ini dengan standar yang berlaku di Indonesia terletak pada penerapan revaluation model, yaitu kemungkinkan penilaian aktiva menggunakan nilai wajar, sehingga laporan keuangan disajikan dengan basis ‘true and fair‘ (IFRS framework paragraph 46).
Indonesia yang tadinya berkiblat pada standar akuntansi keluaran FASB (Amerika), mau tidak mau harus beralih dan ikut serta menerapkan IFRS karena tuntutan bisnis global. Mengadopsi IFRS berarti menggunakan bahasa pelaporan keuangan global, yang akan membuat perusahaan bisa dimengerti oleh pasar dunia (global market). Firma akuntansi big four mengatakan bahwa banyak klien mereka yang telah mengadopsi IFRS mengalami kemajuan yang signifikan saat memasuki pasar modal global. Dengan kesiapan adopsi IFRS sebagai standar akuntansi global yang tunggal, perusahaan Indonesia akan siap dan mampu untuk bertransaksi, termasuk merger dan akuisisi lintas Negara.
Menghadapi MEA ( Masyarakat Ekonomi Asean ) dan Pasar bebas AFTA pada tahun 2015 mendatang, para akuntan publik di indonesia secara tidak langsung harus mengikuti standar laporan keuangan IFRS. Apalagi Undang-Undang No.5 Tentang Akuntan Publik memang sudah nyata-nyata memberikan lampu hijau bagi akuntan asing untuk berkiprah di kancah nasional.
Berikut adalah pasal-pasal pada UU No. 5 Tahun 2011 yang mendukung perizinan akuntan publik asing untuk bekerja di Indonesia :
Pasal 7

(1)      Akuntan Publik Asing dapat mengajukan permohonan izin Akuntan
Publik kepada Menteri apabila telah ada perjanjian saling pengakuan
antara Pemerintah Indonesia dan pemerintah negara dari Akuntan
Publik Asing tersebut.
Pasal 17
(1)      KAP yang mempekerjakan tenaga kerja profesional asing harus sesuai
dengan ketentuan peraturan perundang-undangan di bidang
ketenagakerjaan.
(2)     Komposisi tenaga kerja profesional asing yang dipekerjakan pada KAP          
paling banyak 1/10 (satu per sepuluh) dari seluruh tenaga kerja
profesional untuk masing-masing tingkat jabatan pada KAP yang
bersangkutan.

Berdasarkan Pasal di atas jelas sekali bahwa peraturan di Indonesia membuka ruang bagi akuntan publik asing untuk memperoleh izin untuk menjual jasa audit di Indonesia dan akan menyebabkan persaingan yang lebih luas serta sulit bagi akuntan publik dalam negeri.
Secara tidak langsung, kondisi seperti ini bisa membuat akuntan Indonesia kehilangan pangsa pasar karena perusahaan-perusahaan di Indonesia tentunya akan lebih memilih untuk merekrut akuntan asing yg sudah lebih dulu paham tentang standard IFRS.
Dengan demikian, Akuntan Publik dalam negeri dituntut untuk senantiasa meningkatkan kompetensi dan profesionalisme serta pengetahuannya tentang standar yang ditetapkan oleh IFRS agar dapat memenuhi kebutuhan pengguna jasa dan mengemban kepercayaan publik dan dapat bertahan serta bersaing dengan Akuntan Publik Asing.

Jumat, 28 Juni 2013

tugas 1

latihan 1
no. 5 
      Not only  her parents  but also  her brother and sister  lives  in New York
     A                                B                       C                     D

Answer:  D
It should be live


latihan 2
nomer 10
   Our friends might stopped  to see us  on  their  way to California                                   A            B        C     D
Answer:  A
It should be Stop

latihan 3
nomer 10
John went to the mountains on his vacationand  we   had gone  too.
                                                              A         B     C        D

Answer : D
It should be has gone

tugas 2

Dimas Tri Ariadi
22210050
3eb04

Question number 0: Mary is riding a horse.John is riding a horse.
Answers: Either Mery or John is riding horse.

Question number 5: john can have tea,or john can have coffee
Answers: Neither John can have tea nor coffee.

Question number 10: Boy is not searching for those books.Bill is not searching for those books.
Answers: Not only Boy but also Bill is not searching for those books.

tugas 3

Dimas Tri Ariadi
22210050
3eb04

10. Jack has a lot of empty papers. He wants to use them for the task. He is going to take five papers. He is now using one paper. After that, he will take ______ . Then he will put _________ for later on.
answer: Jack has a lot of empty papers. He wants to use them for the task. He is going to take five papers. He is now using one paper. After that, He will take others. Then He will put the other for later on

5. There are many people in this Mall. Some people are on the third floor. ___ are on the second Floor, shopping. ___ are on the first floor, watching the performance. ___are on the basement.
Answer : There are many people in this Mall. Some people are on the third floor. Other People are on the second Floor, shopping. Other ones are on the first floor, watching the performance. Others are on the basement.


11.Jane has six pens. She is going to take three pens for Eve and ________ for Eddy. And _________ for John.
Answer : Jane has six pens. She is going to take three pens for eve and other for Jeddy. And the other for john.

HTC One Mini release date leaked

But after a series of extensive leaks, it now seems insiders have discovered when the pared-down blower will be hitting shelves.
German punters will apparently be able to lay their hands on the device from August 3rd on O2.
That’s according to Teltarif, who’ve managed to scoop the inside line on HTC’s new effort.
Much has been made of the full-sized HTC One’s stunning design and features, so the One Mini comes laden with expectation.
Word is it’ll pack in the same Ultra Pixel snapper as its larger stablemate, alongside a dual-core processor and a 720p, 4.3-inch display.
HTC will be desperate for the One Mini to succeed, with the company’s finances in disarray and Samsung’s continuing growth giving it little chance of succeeding in a crowded market place.
Stay tuned for official HTC One Mini details as we get them.

Comment:
uwoooo. cant wait this phoneee. with ultra pixel snapper, dual core processor and 720p, 4.3 inch display make this phone really powerfull! awhuuu


Taekwondo-A Powerful Tool for Self-Defense

The martial art of Taekwondo, literally meaning "art of hand and foot fighting," is more than two thousand years old. Yet its physical and spiritual content have never been so vigorously sought after and practiced as it is now.
Taekwondo is considered the oldest self-defense martial art in the world and uniquely developed in Korea. It was first recorded in the Koguryo dynasty founded in 37 b.c. of whose vast territory included the Korean Peninsula north of the Han River and the Manchurian territory of China.


Taekwondo Power Stems from Body Systems

Taekwondo is a sport that responds to survival needs in a powerful and rational manner and maintains, as well, an orderly system uniformly related to the inner and outer spheres of the human being. The immense power of Taekwondo stems directly from the scientific use of the body systems. The power is so formidable that several bricks, roof tiles, or wooden boards can be broken merely with the bare hands or fists. Taekwondo employs almost every part of the body in defensive and offensive moves. Its techniques comprise units combined together for maximum efficiency in free fighting. These practice units are body drill in postures, punching, kicking, striking, blocking, combinations of these moves in formal patterns, pre-arranged attacks and counterattacks, and more. Conscientious training in these areas not only results in the ultimate self-defense techniques, but also in a mental discipline, which creates the strength of character necessary for success in many fields of endeavor.


Some History of Taekwondo

Taekwondo may be considered as old as history itself. Since man first learned to protect himself, it could be said that the primitive features of Taekwondo had spontaneously arisen. This form of self-defense became such an essential part of daily life that was gradually streamlined and organized into a unique and powerfully efficient weapon for survival.
In the process of the development of Taekwondo, a new sense of awareness of both physical and mental potential in the human body was discovered. Through a myriad of thought stimuli, experimentation, and experience, this skill of unarmed combat became what is today, a martial art technically moralized and scientifically formalized.
Before the birth of Christ, the three kingdoms of Koguryo, Baek-je, and Silla had been established on the peninsula now known as Korea. In each of these kingdoms, the skills and techniques of su su bak or kwon bupsu, later on called tae kyon, the predecessors of Taekwondo, were already highly sophisticated. They were a basic component of the military training of soldiers as a weapon based solely on fists, hands, and feet.


Royal Tombs Depict Fighting Stances

Some of the earliest known features of Taekwondo can be found in the murals of the royal tombs of Kakjeochong and Mooyongchong of the Koguryo period. These murals clearly show physical combat movements and fighting stances.
From the murals, we can visualize that Taekwondo was then already familiar to the people of Koguryo. And because it was such a highly respected sport among the people, it was thus depicted in murals and paintings in tombs.
Substantial documentary evidence of the martial arts spirit in Baek-je also exists. In that era, the sport was officially encouraged, and not only the military had their soldiers trained in Taekwondo, archery and horse riding, the general populace too were warriors who excelled in the arts.
The temples and shrines during the Silla dynasty produced a great many stone engravings depicting a variety of Taekwondo forms. During the reign of Chin Heung, twenty-fourth king of Silla, Korean culture and martial arts rose to flourishing heights. Silla, at the time, was a mere weak and tiny kingdom constantly harassed and threatened by its more powerful neighbor kingdoms of Koguryo and Baek-je. But Silla did not stir and proving itself with national character of strength and integrity, existed for 992 years.
At the time the most outstanding contribution to the development of the martial arts emanated from an elite officer corps called Hwa Rang Do—a military and social organization for noble youths formed by King Chin Heung. The Hwa Rang Do were well trained not only in the usual sports of archery, target practice, and horsemanship, but also practice of mental and physical discipline, as well as many forms of hand and foot fighting. Through their unrelenting efforts to conquer turbulent rivers and rugged terrain, the group of young knights grew strong and fearless. Their merciless strife to defend their country and their refinement of their souls became well known throughout the peninsula. Their victories helped to advance the movement for the unification of the three separated kingdoms for the first time in the history of the Korean Peninsula.
The Koguryo dynasty (a.d. 935–1392) further popularized the study of unarmed combat. It was during this period that the martial arts were scientifically analyzed and systematized. They were later adopted into the Yi era (a.d.1392–1910). However, strong anti-military sentiment soon pervaded among the ruling classes and tae kyon was generally and openly debased. By the end of the Yi dynasty, the martial arts appeared to have lost all traces of their original vigorousness and liveliness in the midst of the period of civil enlightenment.
For several decades after the turn of the twentieth century, the Japanese occupation of Korea forbade the practice of any of the martial arts. Only in secrecy were the arts passed on to a small number of students and kept alive by ardent proponents, such as Song, Duk Ki and Han, Il Dong.
After Korea was liberated in 1945, many dojang (martial arts institutes) sprang forth, each announcing its presence with its own particular standard of style and method. It was nevertheless the dawning of a new day for the ancient art of tae kyon. Its revival in various forms can explain that it has successfully remained deeply implanted in the fabric of Korean society to be able to flower and blossom once again to its full colors. A decade later, Taekwondo was selected as the new name of the national martial art. The name resembles the old name of tae kyon and it perfectly describes the art (do) of hand (tae) and foot (kwon).
This brings us to the interesting aspect regarding the distribution of the variety of strikes. A strike, whether by kicking, punching or other use of body parts for attacking, produces a direct effect on the known target. And it is the effect, such as the extent of target damage, tissue injury, contact time, area of displacement, etc. which ultimately determines the characteristic of the strike itself.
In striking a target, if contact time and displacement are zero or minimal, the strike would be of the First degree, as it is in free sparring. A Second-degree strike renders the target maximal extent of damage for the gravity of the force used. The total energy is dispersed instantaneously. For a Third-degree strike, contact time is relatively longer than the First- and Second-degree strikes because this time the attacking force pushes a target for a variable distance whereby all of the power is administered throughout the total displacement.
Grandmaster Kim, Bok Man 11th dan, started his martial arts training in 1941. Grandmaster Kim along with General Choi Hong Hi, worked tirelessly to develop the basic structure upon which present day taekwondo is founded.


Comment:
Taekwondo, the martial art that more often using a foot. I've seen a taekwondoin break 7 layers of brick!

CAPS LOCK DAY: The Best TWEETS To Celebrate The Uppercase Alphabet

T'S CAPS LOCK DAY Y'ALL!
As if you needed an excuse to write everything in capital letters today, it turns out the July 28 is officially known as CAPS LOCK DAY. However, it's not the only day celebrating this glorious keyboard key.
We uncovered last year that what maybe considered the REAL CAPS LOCK DAY was first celebrated on October 22, 2009. Yet, a second one was instituted on June 28, 2009.
The self-proclaimed homepage of INTERNATIONAL CAPS LOCK DAY proclaims that the June CAPS LOCK DAY was instituted to commemorate the passing of Billy Mays, the pitch man most famous for his elevated tone of voice.
It's also a day well celebrated by the Daily What and the Cheezburger network of blogs, as well as Twitter users around the world.

Comment:
HAPPY CAPS LOCK DAY! \M/
LET'S CELEBRATE IT.. AUUUUU!!


Spain Outlast Italy, Win Penalty Shootout in Confederations Cup Semifinal

To beat Spain, Cesare Prandelli joked before what turned out to be an epic FIFA Confederations Cup semifinal that Italy might have needed a second ball on the pitch. More accurately, the Azzurri were short a penalty taker or two.
Spain survived a scare against Italy on Thursday after outlasting the Azzurri 7-6 in a penalty shootout at the Estadio Castelao in Fortaleza, Brazil. With the victory, Spain moved within one win of yet another international title, which will be at stake Sunday against hosts Brazil in Rio de Janeiro.
It was the sort of match that neither team deserved to lose, and for more than 120 minutes, it appeared neither team could be defeated. Both created chances, both had spells of superiority and both relied on the brilliance of their world-class keepers at key times.

Those goalkeepers, Spain's Iker Casillas and Italy's Gianluigi Buffon, were heroes before the shootout began. Both rank among the world's best, and both showed why with key saves in regular and extra time as the match finished scoreless.
But in the shootout, neither put a hand on any of the 14 shots. The only miss, from defender Leonardo Bonucci after six of his teammates had converted, flew harmlessly high above Casillas' net. Moments later Jesus Navas converted coolly to crush Italy's valiant resistance.

And it was a memorable performance indeed.
Gone was the Azzurri defense that had conceded eight goals in three group-stage matches. In its place was an organized, disciplined unit any Italian could love. Prandelli's team rendered Spain’s famous passing game ineffective, pressuring the ball and closing down the space Spain customarily exploit for their endless passes.
It was, in short, the best Italian performance since the Euro 2012 semifinals, when the Azzurri stunned Germany to set up a date with Spain in the final. Spain won that one easily, dominating Italy 4-0 for their third straight major international title, but it became clear quickly Thursday night that no repeat was possible.
Spain dominated possession, as usual, in the first 45 minutes, but Italy produced more—and better—chances. Midfielder Antonio Candreva consistently carved out space on the right against Jordi Alba, and Italy enjoyed the advantages of attacking with width. Italy's Alberto Gilardino shot wide with Spain caught in transition, and Iker Casillas saved from Emanuele Giaccherini and Daniele De Rossi.
sBut for all their chances, Italy failed to find the net. And with the mercurial Mario Balotelli injured, their game-changer from the Germany game last summer was unavailable for an encore performance.
The pace slowed in the second half, but Italy remained formidable. By full time, with the score still 0-0, the Azzurri had more possession and passing after the break, but Spain had more shots
Both teams hit the post in extra time, Italy through Giaccherini in the first half and Spain via Xavi's swerving, dipping blast in the second. But still the score remained 0-0 as the match went to penalties.
There the luck was with Spain, but on another night fortune just as easily could have favored Italy.


Comment:
Bad Luck Italy :r




Rabu, 26 Juni 2013

Signing Rooney would help Arsenal get top top players

Why Arsenal should sign Rooney by SS
Everybody reading this will probably know that Arsenal have been linked with just about every player in Europe in the last month including players like Wayne Rooney, Cesc Fabregas, Robert Lewandowski, Gonzalo Higuain, Stevan Jovetic and many more. However, so far there hasn’t actually been any big signings at the club but that is normal considering the transfer window isn’t even open yet.
Arsenal for once, need to take the initiative in the transfer window and show their rivals that they aren’t messing around and that next season Arsenal are going to attack every title with all guns blazing.
The way Arsene Wenger can do this is by signing Wayne Rooney as soon as possible. Rooney has apparently wanted to leave Manchester United for a while now and Arsene Wenger admitted that he couldn’t turn Rooney down if he had the chance to sign him. That statement made people pay attention to Arsenal and believe that they are actually going to make some exciting signings this summer. Players who may have doubted the club’s ambitions would surely be convinced.
Rooney may also want to go to Arsenal because of his intentions to stay in England and with Arsenal chief Ivan Gazidis claiming that the club could afford his wages, the deal looks to be a simple one.
So we have a situation where a top player wants to leave his club but play in England. There are only a few clubs in the country who could pay his wages with Arsenal now one of them. The manager has spoken about him in the media. The chief executive has spoken about him in the media. If this wasn’t Arsenal, the media would be presenting this as a done deal.
And we know that Wenger is in the market for a striker, Rooney is a striker isn’t he? Gonzalo Higuain may be on his way to the Emirates though but imagine a partnership of Rooney and Higuain.
Arsenal should make a bid for Rooney and get him at the club to inspire some belief around the club, attract the top top players and make the top teams look over their shoulder because Arsenal are coming back.

Comment:

Want to watch him wear Arsenal kit and walk in front Man. United fans. Gahahahaha 


'Koscielny reminds me of Martin Keown'

Adams and Keown formed a fearsome centre-back partnership at the turn of the century, helping Arsène Wenger's side win the Double in 1998 and 2002.
"Koscielny was brilliant [at the end of last season]," Adams told Arsenal.com.
"He reminds me a lot of Martin Keown. He's very tenacious. I hate labelling people because Martin Keown was one of the best we've ever had. But there are similarities there, the way Koscielny marks and his last-ditch tackles.
"He's tenacious in the tackle. [When it came to] that tight, one-to-one defending, there wasn't a better player that I've played with, [than Keown]. To put Koscielny in the same category [to Keown] is an enormous compliment I think."
Adams also praised Mertesacker, whose relationship with Koscielny was vital to Arsenal's strong end-of-season form.
"I think he's a really nice boy and, in a few games at the end of the season, he started to push people around and say 'come on!'" said Adams. "I think he came out of himself a bit more. He's a fantastic player.
"I thought Arsenal were first class defensively. But you defend as a team. That's what the philosophy of Arsenal always has been - attack as a team and defend as a team. The [attacking players] need to put a shift in as well.
"We looked better when we've had two in front of the centre halves. Later on in the season, with Ramsey and Arteta, I think it looked much better."


Comment:
I’m agree with Tony Adams, He was brilliant!!




Big Interview with VINCENT ROMPIES

With less than a month until Arsenal arrive in Jakarta, we speak to popular Indonesian TV presenter Vincent Rompies about supporting Arsenal, his favourite players and this summer's tour.
Vincent, first of all how excited are you that Arsenal are coming to Indonesia?
Very excited! I dream of going to Emirates Stadium one day, but Arsenal coming to Indonesia this year is quite enough to fulfil my dream for now.
Are you going to try to get to the game in Jakarta?
Yes, I cant wait to see them live at GBK [Gelora Bung Karno Stadium]!
Which players in particular are you looking forward to seeing?
Jack Wilshere and Theo Walcott. I love the way Wilshere plays, in every match he performs like it's the final game. I also love to see Walcott's speed. Both of them have shown their loyalty to Arsenal.
What do you think the reception will be like from the Indonesian fans?
I've seen it on Twitter and also from my fans, who ask me whether I'm going to watch the game or not since they know I'm a Gooner. The GBK crowd is going to be awesome.
Why are Arsenal so popular in Indonesia?
That's what I get completly confused about. Arsenal have not won any trophies for the past eight years, but the number of fans here has become huge. There are also no stars player that may have caused it. So I think people are aware that football is not always about trophies or handsome players. The 'Arsenal way' is what makes the Club so popular.
When did you first become an Arsenal fan?
I forget the exact year. But not long after Dennis Bergkamp and Marc Overmars started playing for Arsenal.
What is your first memory of supporting Arsenal?
Bergkamp, Bergkamp, Bergkamp. I fell in love with the way he plays.
What is it about the Club that you love most?
Bergkamp and how we play the 'Arsenal way'.
Have you ever had the opportunity to go to Highbury or Emirates Stadium?
No, but it's on the list of my five dreams to visit Emirates Stadium one day.
Do many of your family and friends support Arsenal?
My kids were indoctrinated to support Arsenal... ha ha.

What are you like when you watch Arsenal games - are you quite vocal or do you stay quiet and absorb the action?
Where do you tend to watch Arsenal games?
Mostly at my house. But a couple of times I joined Arsenal Indonesia supporters to watch games.
I used to be very vocal and emotional when watching the games. There was a time when I watched a match with Arsenal Indonesia supporters and became very talkative and was bullying the other club... ha ha. A couple of times I also expressed it on my Twitter timeline. But it's not good for me to be too emotional. So I choose to watch games at home and I think people already know me as a Gooner. I still express it in my timeline in positive way and people respect it.
Have you tried to get your fans to support Arsenal as well? If so, how?
I have no need to do that. But it is important for my kids to support Arsenal! There are a couple of my fans that said they became a Gooners because I am.
Which players really impressed you this season?
Wilshere, Cazorla, and Arteta. Wilshere because of what I said before. Cazorla reminds me of Petit, while Arteta reminds me of Vieira.
How confident are you that we can challenge for the title next season?
Very confident! But I'm not a glory hunter. Trophies are not the aim of the game for me. With last season's squad I think we can finish in the top three. Let's see who we buy in this transfer window.
What would it mean to you to see Arsenal win the title again?
I just expect Arsenal to play like they did in the unbeaten season, or when Fabregas was still in the team. I can smile when we lose as long as they play the 'Arsenal way'!


Comment:

Wew, just a lil bit shocked when I open Arsenal page and see this article. Vincent Rompies are comedian from Indonesia, but I don’t know he gained the confidence to interview Arsenal. He likes Arsenal too! auuuu



Cazorla - Confidence high for new season

Arsène Wenger’s side clinched fourth place last term after a superb end-of-season run saw them take 26 points from a possible 30.
Cazorla says that has had a profound effect on the Gunners’ self-belief and could make the difference when they return to action in August.
 “Every team in the league has a complicated period at some point and their level drops,” he told the official Arsenal Magazine. “When the team doesn’t win and doesn’t get the results we want, the collective confidence drops a little. That is natural.
“Now, we’ve put in a spectacular run-in and you can see the difference in mentality. We have great players. I’m sure next season we’ll be a better team - it’s clear this squad has plenty of potential to improve.
“[We want] to fight for trophies. Next season, we hope we can be even better, win trophies and the supporters can enjoy it.. I hope I can keep developing, too.”


Comment:

Yeaaah, I hope so Santi! If Higuain, Rooney, and Fellaini come, become champion not just a dream anymore. auuuu



Málaga's Isco to decide between Real Madrid and Manchester City

Isco has confirmed that Real Madrid and Manchester City have made offers to buy him and said he will decide his future after Spain's European Under 21 Championship final against Italy on Tuesday. The 21-year-old midfielder helped Málaga reach the last eight of the Champions League last season and has caught the eye at the summer tournament in Israel.
"Yes, there are offers on the table from both clubs," Isco told Spain's As sports daily. "Those are the two clubs that have shown the most interest. I hope to decide soon because I still have a contract with Málaga. I know that Manchester City and Real Madrid are both huge clubs. I hope that whatever I choose will be the best for me and for Málaga."
Isco said he had not spoken to City's new manager Manuel Pellegrinisince the Chilean decided to leave Málaga and move to the Premier League at the end of last term. However, Pellegrini's presence at City might help swing his decision the way of the Manchester club.
"He is a great coach who has done some impressive work at Málaga, as he did at other clubs, and I am sure things will go well for him [in England]," he said. "It's true that I know Pellegrini already, I know how he works and he has been fundamental in my career during the two years I have been at Málaga with him.
"It's a point in favour that we worked together and that I know how he works but it's not definitive. I am going to take a holiday [after the Euro Under-21 championships], which I need, and then decide my future."



Comment:

I think Isco has no future with Manchester City. After he helped Malaga reach the last eight of the Champions League last season and Spain in summer tournament in Israel, make his price so expensive now. Maybe Real Madrid can helped him become a superstar.



Arsène Wenger would break Arsenal transfer record for Gonzalo Higuaín

Arsène Wenger hopes that the imminent appointment of Carlo Ancelottiat Real Madrid will allow him to step up his pursuit of the club's striker Gonzalo Higuaín, for whom he is ready to break the Arsenal transfer record.
Madrid have been without a manager since they parted company with José Mourinho two weeks ago and Higuaín, who has come to appear surplus to requirements at the Bernabéu, nonetheless wants confirmation of where he might stand in the new setup before he makes a decision over his future.
Ancelotti has made it clear that he wants to leave Paris Saint-Germain, his current employer, for Madrid and he is expected to take his English No2, Paul Clement, with him. One snag has been PSG's desire to first tie up Ancelotti's replacement, with Guus Hiddink of Anzhi Makhachkala the favourite for the post. Tottenham Hotspur's André Villas-Boas is also on the shortlist.
Wenger has watched the situation closely, as he prepares to enter the transfer market with as sizeable a kitty as he has ever had. The Arsenal chief executive, Ivan Gazidis, said last week that the club could now compete for the very top players, having struck lucrative new commercial deals and Higuaín fits the profile.
Wenger wants fresh impetus up front and talks have already taken place with Higuaín's representatives. Juventus also covet the Argentina international, who Florentino Pérez, the Madrid president, values at £25m. Arsenal's record outlay is the £15m that they spent on Andrey Arshavin in 2009; he will leave the club as a free agent when his contract expires on 30 June.
Arsenal would love to make a high-profile addition before they depart for their pre-season tour of Asia on 11 July, which will take in Indonesia, Vietnam and Japan.
They are unconcerned about the row that has broken out between the national stadium owners in Vietnam and promoters which, according to reports, has jeopardised the match between a Vietnam XI and Arsenal on 17 July.
The owners have increased their normal rental fee of about £6,000 to £45,000 for the much anticipated showpiece, to the anguish of the promoters and the Vietnam Football Federation. But Arsenal do not envisage it derailing the game, nor will they allow it to, as they prepare to become the first Premier League team to visit Vietnam.

Comment:

I think Higuain really match with Arsenal. Even if his transfer so expensive, but he is so worth it striker. With his skill, power, and teamwork make him really an explosive striker. Hope you come to Arsenal Pipita! \m/



Sabtu, 12 Januari 2013

Contoh Kata Bersinonim, Berantonim, Berhomonim, Berhomograf, Berhomofon, Berhiponim, dan Berpolisemi


Sinonim, Antonim, Homonim, Hiponim, dan Polisemi

 Kata Bersinonim, Berantonim, Berhomonim,
Berhomograf, Berhomofon, Berhiponim, dan Berpolisemi

a. Kata yang Bersinonim
Suatu kata yang mempunyai makna yang sama dan dapat saling menggantikan
disebut dengan sinonim.
Contoh: benar = betul
Contoh dalam kalimat:
- Jawaban Anda benar.
- Jawaban Anda betul.
Kadang ada juga kata-kata yang awalnya bermakna sama, tetapi kemudian
menjadi berbeda makna karena pengaruh makna konotasi yang terkandung
dalam kata itu. Contoh: kata buruh, pegawai, karyawan. Kata-kata jenis ini
termasuk kata bersinonim yang bernuansa.


Sinonim adalah dua kata (atau lebih) yang memiliki persamaan makna.
Contoh:   cantik-cakep
               cinta-sayang
Kata yang bersinonim tidak selamanya dapat saling menggantikan. Maksud pernyataan ini adalah dua buah kata yang bersinonim dalam beberapa kalimat memang bisa saling menggantikan, namun pada beberapa kalimat lainnya tidak.
Contoh:
1.      Dita cinta pada orang tuanya.
2.      Dita sayang pada orang tuanya.
3.      Dita suka pada orang tuanya.
4.      Dita senang pada orang tuanya.
5.      Dita sayang kucing.
6.      Dita suka kucing.
7.      Dita senang kucing.
8.      Dita cinta kucing.
Pada kalimat 1,2, dan 3  kata cinta, sayang, dan suka bersinonim dan bisa saling menggantikan. Namun, penggunaan kata senang pada kalimat keempat kurang tepat karena nilai rasa yang berbeda. Pada kalimat 5,6, dan 7 kata sayang, suka dan senang bersinonim dan dapat saling menggantikan. Namun, antara kalimat 5,6,7 dengan kalimat 8 kata cinta tidak bisa saling menggantikan karena nilai rasa yang berbeda. Dalam bahasa Inggris  keempat kata ini (cinta, sayang, senang, dan suka menggunakan kata yang sama yaitu ”love”, jadi dalam bahasa Inggris kata love bisa digunakan pada beberapa kalimat tanpa ada nilai rasa yang berbeda. I love cat dalam bahasa Indonesia berarti saya sayang/suka kucing bukan ”Saya cinta kucing”. Kata suka dan senang dalam bahasa Indonesia bisa juga disebut dengan ”like” dalam bahasa Inggris. Jadi, dalam bahasa Inggris kata ”love” dan ”like” bersinonim. Seperti halnya dalam bahasa Indonesia kata yang bersinonim dalam bahasa Inggris pun tidak selalu bisa saling menggantikan.


b. Kata yang Berantonim
Antonim maksudnya adalah kata yang berbeda atau berlawanan
maknanya. Jenis-jenis kata antonim ini dapat dibedakan menjadi berikut
ini.
1) Antonim kembar, yaitu antonim yang melibatkan pertentangan antara
dua kata.
Contoh: hidup >< mati

2) Antonim majemuk, yaitu antonim yang melibatkan pertentangan antara
banyak kata.
Contoh: - Sepatu itu tidak merah.
Oleh karenanya, kalimat itu mencakup pengertian bahwa sepatu itu
putih, sepatu itu cokelat, dan sebagainya.

3) Antonim gradual, yaitu pertentangan dua kata dengan melibatkan
beberapa tingkatan. Contoh: - Rumah itu sederhana.
Contoh kalimat di atas bisa bermakna: tidak mewah dan sangat
sederhana.

4) Antonim hierarkis, yaitu pertentangan antara kata-kata yang maknanya
berada dalam posisi bertingkat.
Contoh: Januari-Februari-Maret, April, dan sebagainya.

5) Antonim relasional, yaitu pertentangan antara dua buah kata yang
kehadirannya saling berhubungan.
Contoh: suami-istri

c. Kata Berhomonim
Kata- kata yang bentuk dan cara pelafalannya sama, tetapi memiliki makna
yang berbeda disebut dengan kata berhomonim.
Contoh: - kata genting
Contoh dalam kalimat:
- Karena terjadi kerusuhan, Kota Ambon dalam keadaan genting. (gawat)
- Ayah sedang memperbaiki genting yang bocor. (atap)

d. Kata yang Berhomograf
Kata-kata yang tulisannya sama tetapi pelafalan dan maknanya berbeda
sering dikatakan sebagai kata yang berhomograf.
Contoh: kata apel
Contoh dalam kalimat:
- Adik suka makan buah apel.
- Karyawan itu wajib mengikuti apel pagi.

e. Kata yang Berhomofon
Kata-kata yang cara pelafalannya sama tetapi penulisan dan maknanya
berbeda sering disebut dengan homofon.
Contoh: kata bang
Contoh dalam kalimat:
- Bang Yogi naik sepeda motor.
- Ayah pergi ke bank untuk menyetor tabungan.

f. Kata yang Berhiponim
Kata-kata yang mempunyai hubungan antara makna spesifik dan makna
generik.
Contoh:
- ayam, kucing, kelinci, kuda merupakan hiponim dari hewan
- melati, mawar, anggrek, kenanga merupakan hiponim dari bunga

g. Kata yang Berpolisemi
Dalam bahasa Indonesia, sering dijumpai kata-kata yang menanggung
beban makna yang begitu banyak. Inilah yang disebut polisemi. Misalnya,
kata kepala.
Dari kata kepala ini dapat dijabarkan menjadi berikut ini.
1) Bagian atas suatu benda, contoh: kepala surat.
2) Sebagai kiasan atau ungkapan, contoh: kepala batu.
3) Berarti pemimpin, contoh: kepala negara.




sumber:
http://bahasaindonesiayh.blogspot.com/2012/05/sinonim-antonim-homonim-hiponim-dan.html
http://guruvedia.wordpress.com/2011/10/14/kosa-kata-unik-dan-menarik-dalam-bahasa-indonesia/