Pelanggaran Etika Profesi Akuntansi pada PT. Metro Batavia

PT. Metro Batavia atau Batavia Air adalah sebuah maskapai penerbangan di Indonesia. Batavia Air mulai beroperasi pada tanggal 5 januari 2002, memulai dengan 1 buah pesawat fokker F28 dan dua buah Boeing 2737-200.

Setelah berbagai insiden dan kecelakaan menimpa maskapai-maskapai penerbangan di indonesia, pemerintah Indonesia membuat pemeringkatan atas maskapai-maskapai tersebut. Dari hasil pemeringkatan yang diumumkan pada 22 Maret 2007, Batavia Air berada diperingkat III yang berarti hanya memenuhi syarat minimal keselamatan dan masih ada beberapa persyaratan yang belum dilaksanakan dan berpotensi mengurangi tingkat keselamatan penerbangan. Akibatnya Batavia Air mendapat sanksi administratif yang akan di-review kembali setiap 3 bulan. Bila tidak ada perbaikan kinerja maka izin operasi penerbangan dapat di bekukan sewaktu-waktu.

Humas Pengadilan Negeri Jakarta Pusat, Bagus Irawan, menyatakan berdasarkan putusan Nomor 77 mengenai pailit,  PT Metro Batavia (Batavia Air) dinyatakan pailit. “Yang menarik dari persidangan ini, Batavia mengaku tidak bisa membayar utang,” ujarnya, seusai sidang di Pengadilan Negeri Jakarta Pusat, Rabu, 30 Januari 2013.

Ia menjelaskan, Batavia Air mengatakan tidak bisa membayar utang karena “force majeur”. Batavia Air menyewa pesawat Airbus dari International Lease Finance Corporation (ILFC) untuk angkutan haji. Namun, Batavia Air kemudian tidak memenuhi persyaratan untuk mengikuti tender yang dilakukan pemerintah.

Gugatan yang diajukan ILFC bernilai US$ 4,68juta, yang jatuh tempo pada 13 Desember 2012. Karena Batavia Air tidak melakukan pembayaran, maka ILFC mengajukan somasi atau peringatan. Namun karena maskapai itu tetap tidak bisa membayar utangnya, maka ILFC mengajukan gugatan pailit kepada Batavia Air di Pengadilan Negeri Jakarta Pusat. Pesawat yang sudah disewa pun menganggur dan tidak dapat dioperasikan untuk menutup utang.

Dari bukti-bukti yang diajukan ILFC sebagai pemohon, ditemukan bukti dan utang oleh  Batavia Air. Sehingga sesuai aturan normatif, pengadilan menjatuhkan putusan pailit. Ada beberapa pertimbangan pengadilan. Pertimbangan-pertimbangan itu adalah adanya bukti utang, tidak adanya pembayaran utang, serta adanya kreditur lain. Dari semua unsure tersebut, maka ketentuan pada pasal 2 ayat 1 Undang-Undang Kepailitan terpenuhi.

Jika menggunakan dalil “force majeur” untuk tidak membayar utang, Batavia Air harus bisa menyebutkan adanya syarat-syarat kondisi itu dalam perjanjian. Namun Batavia Air tidak dapat membuktikannya. Batavia Air pun diberi kesempatan untuk kasasi selama 8 hari.

Pelanggaran yang dilakukan yaitu Batavia Air memiliki tagihan sebesar USD 440rb ditahun pertama, USD 470rb di tahun kedua, USD 550rb ditahun ketiga dan ke empat, dan USD 520rb ditahun kelima dan keenam. Keseluruhan hutang dari IFLC sebesar USD 4,68 juta ini jatuh tempo pada 13 Desember 2012. Karena Batavia Air tidak melakukan  pembayaran, maka ILFC mengajukan somasi atau peringatan. Namun karena maskapai itu tetap tidak bisa membayar utangnya, maka ILFC mengajukan gugatan pailit kepada Batavia Air di Pengadilan Negeri Jakarta Pusat. Pesawat yang sudah disewa pun menganggur dan tidak dapat dioperasikan untuk menutup utang.

Batavia Air mengatakan tidak bisa membayar utang karena “force majeur”, yaitu kalah tender pelayananan transportasi ibadah Haji dan Umroh. Hal ini menjadi penyebab tersendatnya pembayaran. Karena pesawat yang disewa tersebut diperuntukan melayani penumpang yang hendak melakukan ibadah haji ke Mekkah dan Madinah. Sehingga, sumber pembayaran pesawat berasal dari pelayanan penumpang ibadah haji dan umroh.

Hal ini berdampak negatif. Batavia Air sudah menghitung secara financial jumlah modal dan utang yang dimiliki. Ia pun menuturkan, dengan dipailitkan, maka direksi Batavia Air tidak bisa berkecimpung lagi di dunia penerbangan, dan calonpenumpang (Pembeli tiket) Batavia Air menjadi terlantar padahari hari berikutnya.

Tindakan yang dilakukan pemerintah yaitu meminta pada Batavia Air untuk memberikan informasi pada seluruh calon penumpang yang sudah membeli tiket. Agar informasi ini menyebar secara menyeluruh, Batavia Air diharus siaga di bandara seluruh Indonesia.

Undang undang yang dilanggar :

Pasal 2 ayat 1 Undang-Undang Kepailitan

1. Pasal 4, hak konsumen adalah :

• Ayat1 : “hak atas kenyamanan, keamanan, dan keselamatan dalam mengkonsumsi barang dan /atau jasa”
• Ayat3 : “hak atas informasi yang benar, jelas, dan jujur mengenai kondisi dan jaminan barang dan/atau jasa”

2. Pasal 7, kewajiban pelaku usaha adalah :

• Ayat2 : “memberikan informasi yang benar, jelas dan jujur mengenai kondisi dan jaminan barang dan/atau jasa serta memberi penjelasan penggunaan, perbaikan dan pemeliharaan”

3. Pasal 8

• Ayat1 : “Pelakuusaha dilarang memproduksi dan/atau memperdagangkan barang dan/ataujasa yang tidak memenuhi atau tidak sesuai dengan standar yang dipersyaratkan dan ketentuan peraturan perundang-undangan”
• Ayat4 : “Pelaku usaha yang melakukan pelanggaran pada ayat (1) dan ayat (2) dilarang memperdagangkan barang dan/atau jasa tersebut serta wajib menariknya dari peredaran”

4. Pasal 19

• Ayat1 : “Pelaku usaha bertanggung jawab memberikan gantirugi atas kerusakan, pencemaran, dan/atau kerugian konsumen akibat mengkonsumsi barang dan/atau jasa yang dihasilkan atau diperdagangkan”
• Ayat2 : “Ganti rugi sebagaimana dimaksud pada ayat (1) dapat berupa pengembalian uang atau penggantian barang dan/atau jasa yang sejenis atau setara nilainya, atau perawatan kesehatan dan/atau pemberian santunan yang sesuai dengan ketentuan peraturan perundang-undangan yang berlaku”
• Ayat3 : “Pemberian ganti rugi dilaksanakan dalam tenggang waktu 7 (tujuh) hari setelah tanggal   transaksi”

Daftar pustaka:

http://news.loveindonesia.com/en/news/detail/150322/pailit-batavia-air-diminta-siaga-di-seluruh-bandara

http://www.tempo.co/read/news/2013/01/30/090458040/p-Ini-Penyebab-Batavia-Air-Dinyatakan-Pailit

THE IMPORTANT OF TOEFL

The TOEFL (Test of English as a Foreign Language) examination is an important part of the admission process for foreign/international students. Universities and colleges in USA, CANADA and parts of EUROPE usually mandate international applicants to submit the TOEFL score and this is used to evaluate and assess the student’s ability to communicate efficiently and effectively in English Language.

International students from countries where the native language or official language is not English language are usually required to submit satisfactory TOEFL scores before their applications are consider. Many students see the TOEFL examination as terrific nightmare but the truth remains that the TOEFL score is an important prerequisite for a successful admission application.

The TOEFL score is the most widely accepted English test score in the world. It is accepted by over 8500 institutions and agencies in over 140 countries. It has also been observed over the years that embassies of English speaking countries are also interested in the TOEFL score. This is because the government authorities and academic institutions cannot afford to ignore the importance of free flow communication. They do not want square pegs in round holes.

It is advisable for students who are planning to study abroad to brace up and take the TOEFL test as early as they can. The TOEFL Score is valid for two years and this will provide students with enough time to plan their study, it will help them beat application deadline and also give them peace of mind and some level of confidence. It is also important to know that the TOEFL test requires some level of preparation.

The minimum TOEFL score required by each school/institution differs based on a number of factors like school policies, country of interest and applicants intended course/program of study. The TOEFL registration fee differs from region to region and it is offered on two different platforms. TOEFL- Internet Based Test (ibt) and TOEFL- Paper Based Test (pbt), you can sit for any of this two depending on your location. There are no limits to the number of times you can write the exam in a year, that is, you can write the exam as often as you want.

The TOEFL examination is well structured to cover the basic aspect of the student life, from classroom lectures to group discussions, academic materials and many more. The TOEFL test is divided into four (4) sections namely reading, listening, speaking and writing with a total score of 120. The commonly acceptable minimum score by schools is 80.

The Different of TOEIC and TOEFL

TOEIC and TOEFL are designed for different purposes. TOEFL is intended for students or students who wish to continue their studies in the United States and Canada. While TOEIC is intended for those whose native language is not English dialog wear and want to show the ability to communicate in English in the world of work and take part in globalization.

TOEIC and TOEFL have a different assessment standards. If the TOEFL score can not be used as the main criterion because each place has a different assessment, however the TOEIC, this test uses the international standard alignment. If abroad, TOIEC already very popular. The proof, of the existing data, it turns out this test has been used about 10,000 companies in the world. Perhaps, it could be because in addition to international standards, as well as TOEIC which has existed since 1979. Thus, the level was higher than the TOEFL test.

TOEIC score starting from the number 400 to 990. There are six levels, namely level 0/0 + Novice (score 10-250), level 1 Elementary (score 255-400), Intermediate level 1+ (score 405-600), level 2 Basic Working Proficiency (score 605-780), Advance Working profiency 2+ level (a score of 785-900) and level 3/3 + General Professional Proficiency (score 905-990).

TOEIC has two kinds of tests that test reading and listening with a score range of 10-990. While the TOEFL test has three kinds of options among which are PBT (Paper Based Test), CBT (Computer Based Test), and IBT (Internet Based Test). Score TOEFL test is based on PBT (310-677), CBT (30-300), and IBT (8-120).

Many companies or institutions requesting the convening TOEIC to recruit, promote, or put its employees. TOEIC is also very useful for university graduates or job seekers who want to complete their CV, also for anyone who wants to test the ability to communicate in English

Someone who has a TOEIC score 405-600, for example, in listening to able to understand explanations relating to day-to-day routine tasks, understand announcements during the trip and mengusai limited social conversation. In case speaks able to explain the responsibility kerj adan academic background as well as a discussion about the project in the past and the future. Whereas in the case of reading still need a dictionary to understand the technical documents. And lastly in terms of writing the person who has the intermediate level it is able to write short memos, letters of complaint and fill out a simple application form.

Therefore, now there is discussion about the use TOEIC alignment international standards. If abroad, TOIEC already very popular. The proof, of the existing data, it turns out this test has been used about 10,000 companies in the world. Perhaps, it could be because in addition to international standards, as well as TOEIC which has existed since 1979. Thus, the level was higher than the TOEFL test

Toefl Strategy for Structure Written Expression and Reading Comprehension

Direction :

Question 1-5 are incomplete sentence. Beneath each sentence you will see four words or phrases, marked a, b, c, and d. choose the one word or phrase that best completes the sentence.

1.      The police were greatly outnumbered by rioters,……… ran into hundreds.

a.      Whose figures

b.      Those figures

c.       That its figures

d.      Its figures that

2.      An overly detailed ………….. of the characters and setting of a novel can sometimes distract from the narrative quality of a short story.

a.       Describe

b.      Descriptive

c.       Describing

d.      Description

3.      The plumber said that  he could come around and fix the leaking tap………

a.       As much as possible

b.      Asnpossible as he could

c.       As fast as he could possibly

d.      As soon as possible

4.      The Grand Canyon is said to have …………..

a.       Beautiful scenery that is much

b.      Many beautiful landscape

c.       Many beautiful sceneries

d.      Much beautiful sceneries

5.       In The collefe professors decided ………. Tennis on weekends.

a.       To begin

b.      To commence

c.       To take up

d.      To start up

The strategy of this test is:

1.      First look at the underlined word or groups of words. You want to see if you can spot which of the four answer choices in not correct.

2.      If you have been unable to find the error by looking only at the four underlined expressions, then read the complete sentence. Often an underlined expression is incorrect because of something in another part of the sentence.

3.      Never leave any answers blank. Be sure to answer each question even if you are unsure of the correct respons.

Directions

Question 1-10 each sentence has four underlined words or phrases. The four underlined parts of the sentences are marked a, b, c  and d. indentify the one underlined word or phrase that must be changed in order for the sentences to be correct.

1.      When my brother wanted to buy the cheap second hand car that was advertised in the

                                              A                                                                    B

newspaper, my father said it was better form him to save his money for another two year

                                                                                                            C

to buy a new one

             D

2.      The owner of the new art gallery is having a difficult time accepting the criticize made by

                                                                            A                                 B                    

the local newspaper journalist who said that the collection in his art gallery is full oftrash.

                                                  C                               D

3.      Sue Allen, the author of “Now or Never”, is being sued by a Canadian man who accuse

                                                                                   A                                             B      C

her of doing an act of plagiarism.

                                 D

4.      The little girl hit by a car in front of the school yesterday afternoon would have died if the

                                  A                          B                                                            C

doctor had not decide to operated her immediately.

                                D

5.      Although she already had heard the news about her best friends engagement, she still

                           A                                                                     B                                 C

could not believe the fact that her best friend is getting married very soon.

                                                                                               D

6.      Most of the bank clients have already withdrawn their money before it was finally

                                                                 A                                         B                        

liquidated few months ago.

      C               D

7.      There were rumors that concern the Michaelson Familiy, saying that the reason why they

                               A                                                                     B

left the town sudden was because they could not pay their debt.

            C                                                         D

8.      We would rather he says the truth about what he did in the market the other day, so thar

                          A                                                                     B                                            

we could help him raise more money.

     C                                 D

9.      There was a rapid increase in profit ever since Jane Sancton was chosed as the sales

                                     A                               B                                          C

manager of the shoe factory.

                        D

10.  My sister and her friends are having a hard time trying to create a good choreography for

                                                                  A                          B                                                        

their cheerleading squad performance two week since now.

                        C                                             D

The strategy for this part is:

1.       First study the sentence. Your purpose is to determine what is needed to complete the sentence correctly.

2.      Then study each answer based on how well it completes the sentences. Eliminate answers that do not complete the sentence correctly.

3.      Don’t try to eliminate incorrect answers by looking only at the answers. The incorrect answers are generally correct by themselves. The incorrect answers are generally incortect only ehen used to complete the sentence.

4.      Never leave any answers blank. Be sure to answer each question if you are unsure of the correct response.

5.      Do not spend too much time on the structure questions. Be sure to leave adequate time for the written expression question.

Direction:

In this section you will read a number of passages. Each one is followed by approxiamately 5 question about it.

Question 1-5

Printmaking is the generic term for a number of processes, of which woodcut and engraving are two prime examples. Prints are made by pressing a sheet of paper (or other material) against an image-bearing surface to which ink has been applied. When the paper is removed, the image adheres to it, but in reverse.

The woodcut had been used in China from the fifth century A.D for applying patterns to textiles. The process was not introduced into Europe until the fourteenth century, first to textile decoratiaon and then for printing on paper. Woodcuts are created by a relief process, first the artist takes a block of wood, which has been sawed parallel to the grain, covers it with a white ground, and then draws the image in ink. The background is carved away, leaving the design area slightly raised. The woodblock is inked, and the ink adheres to the raised image. It is then transferred to damp paper either by hand or with a printing press.

Engraving, which grew out of the goldsmith’s art, originated in Germany and northern Italy in the middle of the fifteenth century. It is an intaglio process ( from Italian intagliare, “to curve”). The image is incised into a highly polished metal plate, usually copper, with a cutting instrument, or burin. The artist inks the plate and wipes it clean so that some ink remains in the incised grooves. An impression is made on damp paper in a printing press, with sufficient pressure being applied so that the paper picks up the ink.

Both woodcut and engraving have distinctive characteristic. Engraving lends itself to subtle modeling and shading through the use of fine lines. Hatching and cross-hatching determine the degree of light and shade in a print. Woodcuts tend to be more linear, with sharper contrasts between lightand dark. Printmaking is well suited to the production of multiple images. A set of multiples is called an edition. Both methods can yield several hundred good-quality prints before the original block or plate begins to show signs of wear. Mass production of print in the sixteenth century made images available, at a lower cost, to a much broader public than before.

1.      What does the passage mainly discuss?

a.       The origin of textile decoration

b.      The characteristic of good quality prints

c.       Two types of printmaking

d.      Types of paper used in printmaking

2.      The word ”prime” in line 2 is closet in meaning to……

a.      Principal

b.      Complex

c.       General

d.      Recent

3.      The author’s purpose in paragraph 2 is to describe…….

a.       The woodcuts found in China in the fifth century

b.      The use of woodcuts in the textile industry

c.       The process involved in creating a woodcut

d.      The introduction of woodcuts to europe

4.      The word “incised” in line 15 is closet meaning to……

a.       Burned

b.      Cut

c.       Framed

d.      Baked

5.      Which of the following terms is definied in the passage?

a.       Patterns

b.      Grain

c.       Burin

d.      Grooves

The reading section may have 3-5 passages each of around 700 words. Time allowed for attempting 12-14 question on each passage will be 20 minutes. so total time allowed for the reading section will be 60-100 minutes depending upon the number of reading passages. students are allowed to take notes and use the same for making an aswer, but they are not allowed to carry the same outside the test venue and have to surrender them before leaving. technical terms, if any may be highlighted in the text which may be clicked on for finding the meaning there of in the glossary. strategies for doing this section is:

1. Read newspaper, magazine. Read whatever you can, whenever you can.

2. Practice skimming-reading some leaving some-so as to get the gist of the writing without reading all or major portion of the reading assignment.

3. Pay particular attention to new vocabulary words, including the use of prefixes, suffixes and roots.

4. practice determining the meaning of a vocabulary word from its context.

99,99% sukses Toefl by Nina Artanti.(2010)

TOEFL strategy

      1. Use English every day

In order to conquer the TOEFL test , the first step that you can use that to your use English every day . You can set aside the time you have only to communicate in English only minutes away . When you listen to , read , and write in English in the time you have, it will increase your ability to speak English.
2.      Write 
You can create a number of records that you can use for yourself and make a daily reminder to use English . In addition , you may also be able to use some new words as well as some common expressions . If you have time , you may also be practiced via email with your chat with a friend using the English language . It can help you in structuring sentences also vocabulary you have.
3.      Listen To

In addition to writing , maybe you can improve your English language skills by listening to music, radio, television, films and several online broadcast in the form of the English language. When you hear more and more, the greater you in understanding the vocabulary and expressions. With you listen to music will also help you in getting a rhythm pattern , you can listen closely these words.

4.      Read

When you have a desire to be able to speak English is good and right, read also the best way to improve your vocabulary . Maybe you can read some magazines, newspapers, even online sites in the form of the English language. In addition, you may also be able to read some reading materials that are academically to prepare yourself to communicate at the level of the working world in English.

      5. Be familiar with question types  
     There are certain types of questions in TOEFL; make sure you know what types of questions will be on test. Here's a very brief rundown:

·         Reading questions -- mainly multiple choice, dealing with vocabulary, detail, purpose, negative factual information, essential information, reference, and inference. You will also deal with where to put information in a sentence, summaries, and tables.

·         Listening questions -- again, mainly multiple choice, dealing with main idea, detail, purpose, organization and implications. There are also tables and some questions where you give more than one answer.

·         Speaking questions -- you'll be given a topic to listen about, a little while to gather your thoughts, and then time to speak. The topics will vary from the more academic to the personal.

·         Writing questions -- you'll be given two tasks. The first one you'll write about for 20 minutes, the second for 30. You must give your opinion and be able to back it up.

6. Think in English

Do so all the time, while you walk, while you plan your day, while you eat. It will become easier as you practice more.

·         The best way is to put your skills to use, having conversations with native speakers. There are many sites on the Internet offering pen pals and conversation partners. You can meet face to face or use Skype or other services. You may even meet an English-speaker who wants to learn your language, if you're willing to return the favor.

·         You can also listen to radio, television, and even podcasts in English.

http://www.ets.org/toefl/ibt/test_day/expect/

http://www.studyabroad18.com/articles/toefl-strategies-for-listening-section.php

www.ibtpreparation.com