Evolusi komputer dan Perkembangan komputer

1.Komputer Generasi Pertama(1940-1959)

           Komputer yang kita temui saat ini adalah suatu evolusi panjang dari penemuan-penemuan manusia sejak dahulu kala berupa alat mekanik maupun elektronik.Setelah hampir 12 abad muncul penemuan lain dalam hal mesin komputasi.

Pada tahun 1642,blaise pascal (1623-1662),yang pada waktu itu berumur 18 tahun,menemukan apa yang dia sebut sebagai kalkulator roda mumerik(numerical wheel calculator) untuk membantu ayahnya melakukan penghitungan pajak.

           Pada tahun 1946 Dr John Mauchly dan presper eckert berhasil menciptakan ENIAC dan EDVAC yang merupakan komputer generasi pertama dengan menggunakan tabung vakum yang dalam proses pengembanggannya sebagai cikal bakal komputer terciptanya UNIVAC 1

a.ENIAC

  Komputer generasi ini sudah mulai menyimpan data yang dikenal sebagai konsep penyimpanandata(stored program concept) yang dikemukakan oleh John Von Neuman.

b.EDVAC computer

   Penggunaan tabung vakum juga telah dikurangin di dalam perancangan komputer EDVAC di mana proses perhitungan menjadi lebih cepat dibandingkan ENIAC.

c.EDSAC computer

   Edsac memperkenalkan penggunaan raksa(merkuri) dalam tabung untuk menyimpan data.

    Pada tahun 1951 Dr Mauchly dan erkert menciptakan UNIVAC 1 komputer pertama yang digunakan untuk memproses data perdagangan.

2.Komputer Generasi kedua tahun 1959-1964

   Komputer generasi kedua ini menggunakan komponen komponen transistor untuk pusat prosesing unit dan inti magnetik untuk memori.Daya ketahan transistor lebih baik dari pada vaccum tube karena tidak mudah terbakar.

Beberapa contoh komputer generasi kedua dalah UNIVAC III,UNIVAC SS80,UNIVAC SS90,UNIVAC 1107, yang dibuat oleh Sperry Rand UNIVAC.Ciri-ciri computer generasi kedua adalah sebagai berikut:

a)Sirkuitnya terbuat dari transistor

b)Pemprograman dibuat dengan bahasa tingkat tinggi seperti FORTRAN,COBOL,dan ARGOL

c)Kapasitas memori sudah cukup dan prosesnya sudah lebih cepat

d)Ukuran fisik sudah lebih kecil dari pada komputer generasi pertama

e)Membutuhkan lebih sedikit daya listrik

f)Berorientasi pada bisnis dan teknik

3. Komputer Generasi ketiga tahun 1964-1990

    Pada generasi ketiga jenis komputer terkecil mikrokomputer telah muncul dan popular seperti untuk menggantikan transistor sebgai program logic komputer.vatoh cum bahasa pemrograman yang lain pun telah muncul seperti Basic,pascal dan PL/1.

Beberapa contoh komputer generasi ketiga dalah UNIVAC 1109 dan UNIVAC 9000.Ciri-ciri komputer generasi ketiga adalah sebagai berikut:

a)Menggunakan IC

b)Pemrosesan lebih cepat dan kapasitas memori lebih besar

c)Bentuk fisik lebih kecil dan harganya murah

d)Peningkatan Software

e)Penggunaan listrik lebih hemat

4.Komputer Generasi keempat tahun 1990 an

    Komputer generasi keempat dikarateristikkan dengan memori semikonduktor yang cepat,ukuran kecil,dan kebutuhan tenaga yang lebih kecil karena setelah IC.Tujuan pengembangan menjadi lebih jelas.menggecilkan ukuran sirkuit dan komponen-komponen elektrik large scale integration(LSI) dapat memuat ratusan komponen dalam sebuah chip.Ciri-ciri dari komputer generasi keempat adalah sebagai berikut:

a)Menggunakan LSI(large scale integration)

b)Dikembangkan komputer mikro yang menggunakan microprosessor dan semiconductor yang berbentuk chip untuk sebuah memori komputer.

5.Komputer generasi kelima(masa depan)

    Generasi kelima dalam sejarah perkembangan komputer merupakan komputer impian masa depan di masa ini.Diharapkan komputer dapat melakukan lebih banyak unit pemprosesan yang berfungsi bersamaan untuk menyelesaikan lebih dari pada satu tugas satu waktu(multi funtion dan multi tasking) artifical untelligence/kecerdasan buatan yang sepenuhnya dikendalikkan oleh sebuah komputer menjadi prioritas pada generasi ini.

Complaint and Reply

Complaint

From      : Syahid

To           : ASUS Corp

Subject  : Wrong Delivery

Dear Sirs,

On 1st December I ordered an ASUS laptop. The series is Eee PC Seashell.

On opening the package received this morning, I found that the laptop’s series is different from what I ordered. Eaa PC Skyshell is written on package. I regret that I cannot keep this laptop because it has a Linux Operating System. I do not understand how to use it.

Please send me a correct series as soon as possible because I have a deadline to finish my assignment.

Yours faithfully

Reply

From      : Bayu (General Manager of ASUS Corp)

To           : Mr. Syahid

Subject  : Reply of complaint letter

Dear Mr. Syahid,

We are very sorry to find that our service was not satisfied you.

This problem is entirely our own, and we apologize to disturb your schedule. This happened because our staff was really busy at the day you ordered the laptop.

ASUS Eee PC Seashell Laptop will be sent to your address after you send ASUS Eaa PC Skyshell Laptop back to our company.

Our apologize again for this mistake.

Yours sincerely

From      : Bayu

To           : PT. Zona Boutique

Subject  : Shortage in delivery

Dear Sirs,

I have ordered 12 packs consist of 12 clothes of new modeled Solo Batik on your boutique which I ordered by phone on February 7. I received the order on February 10.  When I received those packs of Batik, there was one packs missing. I only got 11 packs of 12 packs that I ordered.

To resolve that problem, I would like you to send me one pack of modeled Solo Batik like I ordered before. Or if the pack of modeled Solo Batik which I ordered had been ordered by somebody else, I hope you give me back the money for the amount charge of the Solo Batik pack.

Yours faithfully

From      : Syahid (Executive Manager of Zona Boutique)

To           : Mr. Bayu

Subject  : Reply of complaint letter

Dear Mr. Bayu,

You've ordered 12 packs consist of 12 new outfits modeled on Solo Batik Boutique by phone on February 7. You received the order on February 10. When you accept all of the packets, there is a missing package.

We admit that an error in the calculation of clothes that we send to you.

To overcome the problem, we will send you a pack of Solo Batik  modeled as you book in advance.

Yours sincerely

From      : Bayu

To           : Gibol.inc

Subject  : Damaged jersey

Dear Sirs,

I have booked a Sriwijaya FC jersey from your website on June 21. I received the order on June 26. Unfortunately, when I opened it, I saw that the jersey was used. The jersey was really dirty and there was a big spot on it.

To resolve the problem, I would like you to credit my account for the amount charged for my jersey. I have already went out and bought a new pair of jersey at my local sporting goods store.

Your faithfully

From      : Syahid (Marketing Manager of Gibol.inc)

To           : Mr. Bayu

Subject  : Reply of complaint letter

Dear Mr.Bayu,

Thank you for taking time to contact Gibol.inc to explain the issues that have occurred recently. We regret any inconvenience you have experienced, and we assure you that we are afraid to retain you as a satisfied customer.

We will return all of your money without paying tax and you will get a free jersey if you order our goods this week.

We apologize for our mistake and thank you for your criticism and your notification. All that we will use as a trigger to produce a better product. We promise, as much as possible this incident is the first and last resort for us.

Your sincerely

From      : Syahid

To           : CupCup.Tbk

Subject  : Late delivery

Dear Sirs,

We inform you that our order goods do not arrive within the agreed time.

In your letter No. 13 dated December 5, the order items will arrive on December 7, In fact, our order items are newly arrived on December 10, means that the delivery of our luggage was delayed 3 days from the date specified in your letter.

This delay certainly have a major impact for our company because our customers expressed to divert its cooperation with other companies. Problem like this is a big loss for us.

Of course, this does not delay as we expect repeated in the future because if you can not keep the agreement again then with a heavy heart we had to find another company as our business partners.     

          

Your faithfully

From      : Bayu (Owner of CupCup.Tbk)

To           : Mr. Syahid

Subject  : Reply of complaint letter

Dear Mr.Syahid,

In response to the complaint about the delay in delivery of the goods you order, we can explain that you ordered items on dated 5 December and received on dated 10 December while we promise you ordered items arrive in 2 days but have experienced delays that happen because of our delivery service use is experiencing overload so that your ordered items has been delayed.

We apologize for our mistake and thank you for your criticism and notifications. We will pursue our next shipment on time.

Your sincerely

Simple Past Passive

         The simple past passive is a verb form in English that expresses discrete, completed, noncontinuous actions or events in the past while moving an object from an active sentence into the subject position.

1. Formation of the Simple Past Passive

           

            As with most other conjugated verbs in the English language, the simple past passive is a periphrastic verb phrase, which means that "a phrase of two or more words performs a single grammatical function that would otherwise be expressed by the inflection of a single word." Verbs in the simple past passive are formed by the past tense form of the verb be plus a past participle. Note that only transitive verbs (verbs that can take direct objects and may take indirect objects) may be conjugated in the passive voice. The verb phrase patterns for the simple past passive are as follows:

¨      First person singular – was + past participle

      I was called into an emergency meeting.

¨      Second person singular – were + past participle

      You were invited to the party.

¨      Third person singular – was + past participle

      The tree was scorched by lightning.

¨      First person plural – were + past participle

      We were hated for our opinion.

¨      Second person plural – were + past participle

      You were described as misfits.

¨      Third person plural – were + past participle

      Many sad stories were reported by the evening news.

            Some Englishes also allow for the simple past passive to be formed by the past tense form of the verb get plus a past participle in declarative sentences. The use of get as a passive auxiliary requires the addition of the do operator in interrogative sentences. The verb phrase patterns for the simple past passive with the auxiliary verb get are as follows:

¨      First person singular – got + past participle

      I got attacked by Japanese lady beetles.

¨      Second person singular – got + past participle

      Did you get examined by a doctor?

¨      Third person singular – got + past participle

      The dress got damaged in the wash.

¨      First person plural – got + past participle

      We got shaken by the earthquake.

¨      Second person plural – got + past participle

      You got dealt a bad hand.

¨      Third person plural – got + past participle

      Your clothes got washed this afternoon.

Notice that the past tense of the verb be is irregular in all persons and numbers but that the past tense of the verb get is identical in all persons and numbers.

2. Uses of the Simple Past Passive

           

            Like the simple past in the active voice, the simple past passive expresses a discrete, completed, noncontinuous action or event in the past. Also like the simple past active, the simple past passive occurs most often in sentences that

1. Express discrete actions in the past,
2. Describe past habits and routines,
3. State past general facts and truths,
4. Express past thoughts and feelings, and
5. Express noncontinuous duration in the past, for example:

1. The appetizers were eaten before the party.
2. The door was unlocked every morning by the janitor.
3. The elderly man was loved by all his neighbors.
4. Our floors were scrubbed every Wednesday.

            Just as with the difference between the simple present active and the simple present passive, the main grammatical and semantic difference between the simple past in the active voice and the simple past in the passive voice is that the simple past passive allows an object of an active sentence to appear in the subject position. For example, the use of the active voice in Dinosaurs roamed the world means that the subject is the noun phrase Dinosaurs and the direct object is the noun phrase the world. By changing the same sentence into the passive voice—The world was roamed by dinosaurs—the original direct object the world moves into the subject position. By using the passive voice, a speaker can emphasize an object from an active sentence and/or de-emphasize the subject from an active sentence.

Passive Voice – Simple Past

Affirmative

Object + was/were + Verb 3 + by + Subject

Negative

Object + was/were + Verb 3+ by + Subject

Interrogative

Was/Were + Object + Verb 3+ by + Subject + ?

Using the “BY-PHRASE”

            The “by-phrase” is used in passive sentence when it is important to know who performs an action. For example :

¨      This sweater as made by my aunt

      by my aunt is important information

     

      Usually there is no “by-phrase” in a passive sentence. The passive is used when it is not known or not imp[ortant to know exactly who performs an action.

¨      That sweater was made in Korea

      The exact person (or people) who made the sweater is not known and is not important to know, so there is no “by-phrase” in the passive sentence.

The Power of Public Speaking

For nations, as for individuals, public speaking is a vital way of expressing ideas and achieving objectives. Throughout history people have used public speaking as a vital means of communication. What the Greek leader Pericels said more than 2,500 years ago is still true today : “One who forms a judgment on any point but cannot explain it might as well never have thought at all on the subject.” Public speaking, as its name implies, is a way of making your ideas public—of sharing them with other people and of influencing other people.

      During modern times many women and men around the globe have spread their ideas and influence through public speaking.

      Not only will the public speaking skills be crucial to your personal success as you work and live in a world shaped by globalization, they will be vital to our nation as it competes with other nations.

                      

How to present your speech well

• Here are some very basic tips to help you become a better public speaker. The same tips can be used when you communicate in meetings or in smaller groups.
• Do not start your speech with five minutes of greetings or welcoming of everybody. For example don’t go on to mention all the honourables, chairpeople of organisations present, comrades, ladies and gentlemen and so on. It becomes boring and you may leave people out. Just start with "Honoured guests, Madam Chair, friends."
• Start strongly so that you get people’s attention. You can use a joke, but only if it is relevant and really funny. It is often better to start by saying why you are there and what the issue is. For eg. " A terrible tragedy is waiting to happen to young people in our community – today we meet together as parents to discuss what we can do about the rapid spreading of HIV and AIDS in this area."
• Don’t fidget and try not to make "er" and "um" noises, which take people’s attention away from what you are saying. Look confident and calm and speak with authority.
• Make eye contact – look at different parts of the audience so that everyone feels that you are making eye contact with them.
• Try to speak as naturally as possible, don’t read a speech – rather make notes that you can refer to.
• Keep your language simple and don’t use any jargon or abbreviations, which your audience may not understand.
• Try to keep your voice as low as possible and to speak slowly without boring people or treating them as if they are either deaf or stupid. Don’t speak so slowly that people get bored or insulted and don’t race through your speech.
• Keep your tone normal and human, in the same way that you would when you speak to a respected person in your family. Don’t raise your voice too much, start shouting, or speak as if you are addressing a very formal meeting. Try to change both the pace [speed] and tone [sound] of your speaking, in a natural way, so that people don’t fall asleep.
• Don’t be scared to use feelings when you speak but never become over-dramatic. It is good to show that you genuinely care about issues.
• Try not to depress your audience - when you share problems with them make sure that you always point out a way forward to overcome the problems.
• Don’t humiliate people publicly when they ask questions or disagree with you. Even if they are talking nonsense, try to be nice to them. People do not like leaders who behave in a nasty way.
• Use humour when it seems right but don’t make a fool of yourself. Audiences want you to be nice and human but they will not respect you if they see you as a clown.
• Keep your speeches as short as possible; you should never speak for more than 15 – 20 minutes and if you can keep it to ten minutes that is even better.
• Make sure that you say the most important things at the beginning of your speech and then again at the end since many people may fall asleep or become distracted for the middle part.
• When you use statistics, make sure they are presented simply and try to illustrate them. For example "Two in every three people in this area have been victims of crime. Look at the two people next to you – these figures mean that only one of the three of you has not been a victim of crime."
• Be very careful not to say things that will make your audience feel uncomfortable or embarrassed unless you can immediately follow it up with something that will make them feel better.
• Never say "Finally," or "In conclusion," unless you really mean to end at that point.
• Always thank people who have invited you and thank the audience but do not make a five minute thank you speech at the end. Keep it short.
• Practice your speech in front of friends who can give you some feedback
• Ask someone to take notes during your speech and to give you feedback afterwards about what went well and where you can improve.

 

 

The 11 Solid Reasons Why Pubic Speaking Is Important In Your Life

Before we devide into my 11 solid reasons why public speaking is important (and why you should get good at it) I want to revisit some defining moments in history to display the importance of public speaking.

·         Martin Luther King gave his “I have a dream speech” which inspired a nation and broke down racial barriers. Without his leadership and his inspirational speech it may have taken an extra 10 years to bring equality to all races.

·         Presidents Nixon’s speech united a nation and put a man on the moon

·         Abraham Lincoln’s Gettysburg address put him on the map for president. Without this speech he may never have been the icon he is today.

·         Hilter’s many speeches were delivered with extreme passion and caused arguably one of the most horrific genocides of all time.

Throughout history it has been public speaking that has united people and caused great change, both positive and negative. Public speaking is important, both in history and in your life.

1. Increase in self confidence

      Public speaking will help you increase your self confidence dramatically. We live in a materialistic society and you can’t avoid that. A lot of our self worth and self esteem is gained by our perceptions of what we think other people think about us. Now this is obviously not ideal, it would be nice to get our self esteem from somewhere else, but we have to work with the hand we are dealt.

      By doing public speaking you are increasing your skill at communicating with others, making you more confident around people automatically, and it also increases your skill at perceiving people’s reactions to your message.

      This means in general conversation you can better understand what people are thinking and thus change what you are saying to make them think and feel the way you want them to. Thus you can help to make people think highly of you.

2. Makes you more comfortable around other people

      I already highlighted this above but I will elaborate on it here. One of the worst things about being around other people is those awkward moments when neither of you know what you say or you fumble and say something stupid.

      Public speaking is important because it increases your skills at speaking (an activity we do every single day) and thus even when you are with one other person, as opposed to a group, you are less likely to be awkward and more likely to be comfortable and confident.

3. One of the best ways to generate sales (or get a better job)

      If you own a business or do some form of work on the side public speaking is one of the best ways to generate sales. Understanding how to effectively get your message (and the emotions tied to that message) across to another person can help you generate more sales for your company.

      Public speaking skills are also important in securing a better job. It is how you present yourself at a job interview that will be the ultimate decider as to whether or not you land that higher paying job and whether or not you get paid in the higher bracket or lower bracket of pay rates.

 

4. One of the most effective ways to get your message across

      Public speaking still remains as one of the most effective ways to get your message across to a large audience.

5. At some point in your life you will need to do it

      Almost every single person will need to speak in public at some point in their lives. Every public speaking opportunity is an opportunity to grow your leadership, your influence and your career. By becoming a confident and capable public speaker you instantly put yourself above many other people who refuse to stand up and speak.

      You might need to work in sales and speak to groups of people to sell product, you might need to give a presentation at a business meeting, you might have to give a speech at your daughter’s wedding. No matter who you are it is almost 100% certain you will need to give a speech at some point in your life.

6. It will allow you to make a difference in your life, business, community, career

      As we said above, every speaking opportunity is an opportunity to grow in leadership and influence. Having the opportunity to influence people’s thoughts (remember they’re taking time out of their busy head to listen to your thoughts on the world) put you in a position to create real positive change in people’s lives.

      In order for anything important to happen an idea needs to be transferred from one person to many. President Nixon did this when he inspired America to put a man on the moon. Public speaking is one of the great ways to get your idea across and make a difference.

 

7. Skills learned can boost performance in other areas of life

      Public speaking will improve you communication skills, your leadership skills, your confidence and your ability to read and understand people. There are multiple other skills you will learn when public speaking that can actually boost your performance and fulfilment in other areas of your life.

8. Public speaking allows you to demonstrate your knowledge

      90% of people will avoid getting up in front of people to give a speech. By standing up and speaking to a crowd you are positioning yourself as an expert in your field and you have a great opportunity to share your knowledge.

9. Public speaking allows you to improve upon your knowledge

      One of the best ways to learn is to teach, and public speaking is exactly that…an opportunity to teach. Public speaking is important because it helps you to improve your knowledge. The preparation that goes into a speech and the fact that you have to work out how to communicate to others effectively makes you understand your content that much better.

10. Public speaking differentiates you in the workforce

      As I said before, probably 90% of people will avoid speaking up in a given situation…and probably even more people avoid public speaking. By having the confidence and ability to speak in public you can differentiate yourself in the workforce. This could put you in line for the next promotion or keep your head off the chopping block when the next redundancy rolls around.

11. Public speaking will help you form a tribe of supporters around you

      By standing up in front of people and delivering a talk you can attract like minded people around you. Seth Godin calls this a tribe and I think it is a great concept.

Code Mixing

         

Code mixing is the use of two languages or more, language varieties in relax situation between the speaker and other people who has a close relationship to each other (Nababan: 1999). Code mixing is the use of a language or language variety in relaxing situation between the speaker and listener who have an intimate relationship. For example; Between friends or colleagues in informal situation (Saragih, 2002). Code mixing occurs in the level of Linguistics, Phonology, Morphology, Lexicon and Syntax.

            Borrowing can be defined as the introduction of single words or short frozen, idiomatic phrases from one variety into the other. The items in question are incorporated into the grammatical system of the borrowing language. They are treated as part of its lexicon, take on its morphological characteristics and enter into its syntactic structures (Siregar:1996). Example: “Kita membuka sejumlah special session untuk murid “(We open special sessions for the students)

            As in phenomena of borrowing words, the English constituents special sessions have been adapted into BI morphosyntactic structure. What happen here is that these 'borrowing' words. Code mixing should be differentiated from loan words, Hornberger (1996:558) distinguish the two on the following grounds:

1. Borrowing may occasionally involves a few set phrases but it usually restricted to single lexical items. However, involves every levels of lexical and syntactic structure, including word, phrase, clause and sentences.
2. Borrowing words can occur event in the speech of monolingual whereas code mixing presupposes a certain degree of bilingual competence.
3. The set of borrowed expression in a language typically represents semantic fields outside the experience of the borrowing language. Whereas the expression that occur in code mixing may duplicate existing expressions. In the other words, code mixing is not always used to fill lexical gaps
4. Borrowings represent a restricted set of expression with some creatively upon practically the whole of the vocabulary and grammar of other language.
5. Borrowings represent mostly nouns are marginally, a few adjectives and another categories, whereas every categories and constituent type in grammar.

            Code mixing involves the mixing of two language without an associated topic change. This means that the conversation goes on normally without any change of topic or joining another participant. He continuous that code mixing is not just a haphazard mixing of two language by laziness or ignorance or some combination. But requires conversant to have a sophisticated knowledge of both language and to be acutely aware of community norm (Wardhaug:1986).

            One criterion that is sometimes offered to distinguish mixing from switching is the grammar of clause determine of language. The norms of code selection tend to be relatively stable. Unlike a less stable bilingualism, language choice behavior is relatively more predictable, i.e. language choice normally occurs between languages rather than within a single matrix language. Therefore questions of who speaks what to whom and when are more appropriate in language choice investigation than question of syntactic or grammatical constrain. But if one clause has the grammatical structure of one language and constructed according to grammar of another a switching has occurred.

            Siregar (1995-6) says "there are the similarities between code mixing and code switching, the use of two or more language or two variation of language "is used for specific purpose". The differences between code mixing and code switching are code switching from one clause in a language to another. But if the speakers use a mix clause or a mix (hybrid clause), hybrid phrases has no certain function so it called code mixing not code switching.

            One of the characteristics of code mixing that occur in an informal situation, is caused by the speakers habit only, in relax situation, some usually mix his or her language. In Indonesia code mixing often occurs when the people mix BI (Bahasa Indonesia) with their native language according to their tribe such as: Batak Language, Javanese, etc

Factors of Code Mixing

            According to Nababan (1993:32), there are four main reasons why people do code  mixing, which are :

1. Bilingualism

            People mix their language can be caused by bilingual society

2. Habit

            Code mixing occurs because of informal situation, that carefree situation that is     why the speakers use just their habits only.

3. Prestige

            Code mixing can also occur because the speakers want to show their proficiency    in using many language or they do code mixing as prestige language

4. Vocabulary

            When there is a lack of vocabulary in one language sometimes people change the   word to another language.

            Code mixing has two features, namely dependency feature and the language or variant elements that insert in other language have no more function. Dependency feature marked by the relationship between the language rule and function. The role means who use the language and function means what will be reached by the speaker with his or her utterance. If the speaker mixes his or her code or language, then it must be asked the factors such as: who the speaker is: social background, the level of education, religion, etc. A speaker who masters many languages will have chance to mix code more than the other speakers who only master one language. But it does not mean that the speaker who masters many languages will always mix codes.

The first feature that the language or variant elements inserted in other language have no more function. It can be classified into two kinds. The first is inner code mixing that is originated from the native language with its all variations,  for instance Jawa Ngoko mixed with Jawa Krama- Inggil, wah baksone pun telas mas, pados liyane mawon. In this sentence, the speaker mixes jawa ngoko, liyane, with jawa krama inggil, pun, telas, mawon.

The second is outer code mixing that mix a foreign language with native language such as English language mixed with Indonesian language. Saya sedang tidak bisa berpikir, otakku blank. In this sentence, the speaker mixes English language, blank, with Indonesian language saya, sedang, tidak, bisa, berpikir, otakku.

PENGUJIAN SUBSTANTIF ATAS SALDO AKTIVA TETAP

Menentukan Risiko Deteksi

Pengujian substantif yang dilakukan auditor akan jauh akan lebih ekstensif dalam audit pertama atas seorang klien dibandingkan dengan penugasan yang berulang. Dalam penugasan yang berulang, auditor akan memusatkan perhatian pada transaksi tahun berjalan. Biasanya proporsi terbesar dari aktiva tetap adalah aktiva yang ada pada awal tahun yang sebelumnya telah diaudit. Karena itu, akan lebih murah untuk memusatkan perhatian pada populasi yang lebih kecil dari transaksi tahun berjalan.

Ketika menentukan risiko deteksi, auditor harus mempertimbangkan sejauh mana klien mempunyai aktiva konstruksi, lease modal yang signifikan, dan penambahan serta penarikan yang signifikan dari aktiva-aktiva itu. Auditor juga perlu mengevaluasi asumsi-asumsi kunci yang bertalian dengan estimasi akuntansi atas beban penyusutan. Akhirnya, riisko deteksi dalam penugasan yang berulang seringkali tergantung pada pengendalian internal atas siklus pengeluaran.

Merancang Pengujian Substantif

Pengujian substantif yang mungkin dilakukan atas saldo aktiva tetap dalam penugasan yang berulang dan tujuan audit atas saldo akun spesifik yang bertalian dengan pengujian itu dijelaskan sebagai berikut:

o   Prosedur Awal

            Suatu prosedur awal yang penting termasuk mendapatkan pemahaman tentang bisnis dan industri bersangkutan. Prosedur ini juga memberikan sarana untuk mengevaluasi kelayakan bukti yang diperoleh pada tahap audit berikutnya dan juga melaksanakan prosedur awal atas saldo dan catatan aktiva tetap yang akan mendapat pengujian lebih lanjut.

o   Prosedur Analitis

            Suatu bagian yang penting dari siklus investasi adalah menentukan bahwa informasi keuangan yang akan diaudit konsisten dengan ekspektasi auditor. Ketika melaksanakan prosedur analitis, auditor harus mempertahankan tingkat skeptisisme profesional yang layak dan menyelidiki hasil-hasil yang tidak normal. Jika hasil prosedur analitis konsisten dengan ekspektasi auditor maka strategi audit dapat dimodofikasi untuk mengurangi luas pengujian rincian transaksi dan saldo.

o   Pengujian Rincian Transaksi

            Pengujian substantif ini mencakup tiga jenis transaksi yang berkaitan dengan aktiva tetap:

      Memvouching penambahan aktiva tetap

                        Semua penambahan yang normal harus didukung oleh dokumentasi berupa otorisasi dalam notulen rapat, voucher, faktur, kontrak dan cek-cek yang dibatalkan. Jumlah yang dicatat harus divouching untuk mendukung dokumentasi.

      Memvouching pelepasan aktiva tetap

                        Bukti-bukti tentang penjualan, penarikan, dan tukar tambahharus tersedia bagi auditor dalam bentuk nota pembayaran kas , otorisasi tertulis, dan perjanjian penjualan. Dokumentasi tersebut harus ditelaah secara seksama untuk menentukan ketepatan dan kelayakan catatan akuntansi termasuk pengakuan keuntungan atau kerugian.

      Mereview ayat jurnal ke beban reparasi dan pemeliharaan

                     Tujuan auditor dalam melaksanakan pengujian ini adalahuntuk menentukan kelayakan dan konsistensi pembebanan ke beban reparasi. Kelayakan meliputi pertimbangan meliputi pertimbangan mengenai apakan klien telah melakukan pembedaan yang tepat antara pengeluaran modal dan pendapatan.

o   Pengujian Rincian Saldo

      Menginspeksi Aktiva Tetap

            Inspeksi aktiva tetap akan memungkinkan auditor untuk mendapatkan pengetahuan pribadi yang langsung mengenai eksistensinya. Dalam penugasan yang berulang, inspeksi yang terinci dapat dibatasi pada pos-pos yang tercantum pada skedul penambahan aktiva tetap. Akan tetapi, auditor harus mengunjungi aktiva tetap lainnya sambil tetap waspada terhadap bukti relevan lainnya tentang aktiva tetap.

      Memeriksa Dokumen dan Kontrak Hak Kepemilikan

            Kepemilikan atas kendaraan dapat ditetapkan dengan memeriksa sertifikat hak (BPKB), sertifikat pendaftaran (STNK), dan Polis Asuransi. Untuk peralatan, perabotan, dan furniture, faktur yang telah “dibayar” mungkin merupakan bukti terbaik mengenai kepemilikan. Bukti tentang kepemilikan dalam industri real estatedapat ditemukan dalam akte pembelian, polis asuransi pemilikan, tagihan pajak property, tanda terima pembeyaran hipotek, dan polis asuransi kebakaran.

o   Pengujian Rincian Saldo : Estimasi Akuntansi

      Review Penyisihan Untuk Penyusutan

            Dalam pengujian ini, auditor mencari bukti tentang kelayakan, konsistensi, dan ketetapan beban penyusutan. Titik tolak yang asensial bagi auditor dalam melakukan pengujian ini adalah memastikan metode penyusutan yang digunakan oleh klien selama tahun yang sedang diaudit.

      Penurunan Nilai Aktiva Tetap

            Auditor harus mengevaluasi apakan klien telah memperhitungkan secara layak penurunan nilai (impairment) aktiva tetap apabila terjadi perubahan yang material bagaimana suatu aktiva digunakan, atau apabila terjadi perubahan yang material dalam lingkungan bisnis. Bukti untuk mengevaluasi penurunan nilai ini didasarkan pada estimasi arus kas masa depan yang belum didiskontokan dari aktiva itu.

o   Perbandingan Penyajian Laoran Dengan GAAP

            Persyaratan penyajian laporan aktiva tetap dalam keuangan bersifat ekstensif (PD1,2,3). Sebagai contoh, laporan keuangan harus memperlihatkan beban penyusutan selama tahun berjalan, biaya dan nilai buku kelas utama aktiva tetap, serta metode penyusutan yang digunakan.

            Properti yang digadaikan sebagai jaminan atas pinjaman harus diungkapkan. Kelayakan pengungkapan klien yang berkaitan dengan aktiva menurut lease dapat ditentukan dengan melihat kembali ke pengumuman akuntansi atoritatif dan perjanjian lease yang berkaitan.