Etika Profesi Akuntansi (Tulisan)

Nama           : Aditiyo Nugroho

NPM             : 20210183

Kelas           : 4EB18

1.      Berikan contoh skandal etika di bidang akuntansi (acconting scandal) yang terjadi baru-baru ini!

Indikasi kerugian negara akibat ‘mark up’ yang dilakukan oleh kontraktor pengadaan barang elektronik Masjid Kompleks Hambalang mencapai 4700 persen. Hal ini disampaikan oleh Rizal Mallarangeng dalam konferensi pers di Jakarta, Jumat (04/01/13).

Rizal menyebut sejumlah contoh kasus. Diantaranya, pengadaan alat panel yang dikerjakan oleh PT Adi Karya dan PT Dutasari Citralaras. Harga alat panel yang ditawarkan dan disetujui sebesar Rp 55 juta per unit. Padahal, di pasaran harga panel sejenis berkisar Rp 1,4 juta. Artinya selisih harga mencapai 3600%.

“Ini mereka cari uang, apa pingin mendadak kaya? Kok cara melakukan mark up setinggi langit,” ucapnya sambil mengelengkan kepala.

Menurut Rizal, ada skenario dibalik itu semua. Faktanya bisa dilihat dalam laporan hasil audit BPK di halaman 90 pada poin 7,8 dan 9.

Selain itu, mereka juga mengatur harga barang berupa Backup Battery. Dalam persetujuan penawaran, pemerintah menyetujui harga satuan barang ini, sebesar Rp 17 juta per unit. Padahal kenyataannya, barang ini hanya senilai Rp 372 ribu.

“Wow, mark up barang Backup Baattery sangat fantastis, selisih harga 4700%,” ujarnya sambil menambahkan, begitu banyak contoh mark up lainnya yang setinggi langit dalam sejarah indonesia.

Sumber: http://www.lensaindonesia.com

Etika Profesi Akuntansi (Tugas2)

Nama           : Aditiyo Nugroho

NPM           : 20210183

Kelas           : 4EB18

Tugas Etika Profesi Akuntansi

1. Jelaskan faktor-faktor yang menentukan intensitas etika dari keputusan!

a.     Besarnya akibat adalah jumlah kerugian atau keuntungan yang dihasilkan dari suatu keputusan etika. Makin banyak orang yang dirugikan atau semakin besar kerugian yang diderita oleh orang-orang itu, maka semakin besar akibatnya.

b.   Kesepakatan social adalah kesepakatan apakah suatu perilaku itu baik atau buruk. Sebagai contoh, selain dari tindakan mempertahankan diri, banyak orang belum sepakat apakah membunuh adalah salah. Namun, banyak orang belum sepakat terhadap aborsi atau hukuman mati.

c.    Kemungkinan akibat adalah kesempatan dimana sesuatu akan terjadi dan kerugian bagi orang lain. Misalnya, kamungkinan akibat adalah rokok. Kita tahu bahwa merokok akan meningkatkan kemungkinan terjadinya serangan jantung, penyakit kanker, paru-paru, impotensi, dan gangguan pada janin.

d.  Kesiapan sementara adalah waktu diantara tindakan dengan akibat yang ditimbulkannya. Kesiapan sementara lebih kuat apabilamanajer harus memberhentikan karyawan minggu depan dibandingkan dengan tiga bulan kedepan.

e.   Kedekatan akibat adalah jarak social, kejiwaan, budaya, atau fisik dari pengambil keputusan dengan mereka yang terkena dampak dari keputusannya.

f.       Konsentrasi akibat adalah seberapa besar suatu tindakan mempengaruhi rata-rata orang.

Sumber : http://nusando.blogspot.com/2009/01

2.    Jelaskan prinsip-prinsip pengambilan keputusan yang etis!

Jawab:

Pada prinsipnya dalam proses pengambilan keputusan selalu ada dua tahapan yang di alami, yaitu tahap sebelum keputusan diambil, dan tahap mengambil keputusan. Dalam tahap sebelum pengambilan keputusan ini seseorang harus melakukan analisis yang rasional dan penuh kesadaran moral agar keputusan yang diambil hasilnya setepat dan sebaik mungkin. Yang dibutuhkan dalam hal ini adalah sikap terbuka yang berarti bersedia dikritisi pendapatnya, dan mencari informasi yang seluas-luasnya tentang faktor-faktor yang dapat mempengaruhi keputusannya, antara lain adalah faktor:

- Sosial

- budaya

- Kemajuan ilmu dan teknologi

- Isu

- isu hukum

-Keterlibatan konsumen dalam pelayanan kesehatan.

Selanjutnya, setelah mendapatkan semua informasi dan masukan, keyakinan atau kecenderungan yang timbul haruslah ditimbang menggunakan prinsip-prinsip dasar moral. Apakah keyakinannya sudah memenuhi kaidah prinsip-prinsip dasar moral tersebut. Dalam tahap mengambil keputusan, seseorang tinggal memilih salah satu dari beberapa alternatif yang muncul. Apakah keputusan itu pasti benar?, jawabannya belum tentu, karena keyakinan seseorang belum tentu benar. Kalau kemudian terlihat bahwa keputusannya itu ternyata tidak tepat, misalnya ternyata merugikan orang lain, pengambilan keputusan itu tidak dapat dipersalahkan. Yang dapat dipersalahkan secara moral adalah kalau persiapan keputusan itu kurang teliti, atau kurang terbuka, atau mudah terpengaruh pendapat orang lain. Jadi kesalahan moral terletak pada tahap persiapan, atau tahap sebelum mengambil keputusan.

Sumber: http://murti.stikestelogorejo.ac.id/tinymcpuk/gambar/file/PENGAMBILAN%20KEPUTUSAN%20ETIK%20%28KULIAH%20II%29.pdf

3.Jelaskan suap (bribery) merupakan suatu tindakan yang tidak etis dengan memberikan sebuah contoh!

Jawab : Bribery ( suap ) adalah tindakan membayar uang secara ilegal untuk mendapatkan keuntungan atau kemudahan dalam proses birokrasi.

Bribery merupakan suatu tindakan yang sangat tidak etis karena berlawanan dengan hukum dan sangat tidak dibenarkan oleh hukum. Tindakan bribery ini sangat merugikan keuangan negara atau perekonomian negara. Selain itu, suap menyuap juga menjadikan biaya operasional pemerintahan menjadi membengkak. Anggaran yang seharusnya diprioritaskan untuk kesejahteraan masyarakat, malah masuk ke kantong-kantong pribadi pejabat, atau memperkaya diri.

Contoh: Mantan Presiden Partai Keadilan Sejahtera (PKS) yang kini menyandang status tersangka kasus suap pengurusan impor daging di Kementerian Pertanian Luthfi Hasan Ishaaq akhirnya mengaku pernah membahas kemungkinan adanya pemberian fee dari PT Indoguna dengan Ahmad Fathanah. Pembahasan itu, menurut dia dilakukan dalam pertemuan keduanya di Medan, Sumatra Utara, beberapa waktu lalu.

Pernyataan tersebut, disampaikan Luthfi ketika bersaksi dalam persidangan dengan terdakwa Ahmad Fathanah, Kamis (10/10/2013). Namun, ia membantah saat itu disebutkan jika fee yang diterima senilai Rp5.000/kg dari 10.000 ton jika mendapatkan penambahan kuota daging sapi. “Berkali-kali Fathanah bilang soal fee, tapi tidak saya respons. Yang saya respons adalah kesiapan data,” ujar Luthfi.

Lutfhi juga membantah jika Fathanah pernah mengatakan telah menerima uang terkait rencana pemberian fee untuk penambahan kuota daging sapi tersebut. Terkait upaya pengaturan tambahan impor daging, katanya, dirinya juga mengaku pernah mengatakan kepada Menteri Pertanian jika tengah terjadi krisis daging beberapa bulan lalu.

Alasannya menyampaikan krisis itu, lanjutnya, karena saat itu santer kabar maraknya peredaran daging babi dan tikus, dan dia banya, menerima keluhan dan tekanan dari banyak pihak. Karena itu, dia berharap agar Suswono segera mengatasi hal tersebut agar tidak meresahkan masyarakat, juga agar Suswono yang juga politisi PKS tidak di-reshuffle dari Kabinet Susilo Bambang Yudhoyono karena kasus tersebut.

Sumber : http://www.solopos.com/2013/10/10/kasus-suap-impor-sapi-luthfi-akui-bahas-fee-daging-dengan-fathanah-455332

Etika Profesi Akuntansi

Tugas 24/09/2013

Nama        : Aditiyo Nugroho

NPM         : 20210183

Kelas        : 4EB18

1.      Apa yang dimaksud dengan etika?

Etika adalah ilmu tentang apa yang baik dan apa yang buruk dan tentang hak dan kewajiban moral (akhlaq); kumpulan asas atau nilai yang berkenaan dengan akhlaq; nilai mengenai nilai benar dan salah, yang dianut suatu golongan atau masyarakat. (Kamus Besar Bahasa Indonesia, 1989)
Etika adalah suatu ilmu yang membahas tentang bagaimana dan mengapa kita mengikuti suatu ajaran moral tertentu atau bagaimana kita harus mengambil sikap yang bertanggung jawab berhadapan dengan pelbagai ajaran moral. (Suseno, 1987)

Sumber: http://jhohandewangga.wordpress.com/2012/02/24/pengertian-etika/

2.      Bagaimanakah tahap perkembangan moral, karakteristik individu dan variable structural mempengaruhi keputusan manajer untuk berperilaku etis dan tidak etis ?

Tahap tahap perkembangan moral terdiri dari 3 tingkat, yang masing masing tingkat terdapat 2 tahap, yaitu :

1. Tingkat pra konvensional ( moralitas pra konvensional )
   tahap 1 : orientasi pada kepatuhan dan hukuman -> anak melakukan sesuatu agar memperoleh hadiah dan tidak mendapatkan hukuman
   tahap 2 : relativistik hedonism -> anak tidak lagi secara mutlak tergantung aturan yang ada. Mereka mulai menyadari bahwa setiap kejadian bersifat relative dan lebih berorientasi pada prinsip kesenangan. enurut mussen,dkk. Orientasi moral anak masih bersifat individualistis, egosentris dan konkrit
2. Tingkat konvensional ( moralitas konvensional ) : tingkat konvensional berfokus pada kebutuhan sosial ( konformitas )
   tahap 3 : Orientasi mengenai anak yang baik -> anak memperlihatkan perbuatan yang dapat dinilai oleh orang lain
   tahap 4 : mempertahankan norma norma sosial dan otoritas -> menyadari kewajiban untuk melaksankan norma norma yang ada dan mempertahankan pentingnya keberadaan norma, artinya untuk dapat hidup secara harmonis, kelompok sosial harus menerima peraturan yang lebih disepakati bersama dan melaksanakannya.
3. tingkat post konvensional ( moralitas post konvensional ) : individu mendasarkan penilaian moral pad aprinsip yang benar secara intern
   Tahap 5 : Orientasi pada perjanjian antara individu dengan lingkungan sosialnya -> Pada tahap ini ada hubungan timbal balik antara individu dengan dengan linkungan sosialnya, artinya bila seseorang melaksanakan kewajiban yang sesuai dengan tuntutan norma sosial, maka ia berharap akan mendapatkan perlindungan dari masyarakat.
   tahap 6 : Prinsip universal -> pada tahap ini ada norma etik dan norma pribadi yang bersifat subjektif. Artinya dalam hubungan antara seseorang dengan masyarakat ada unsur unsur subjektif yang menilai apakah suatu perbuatan itu bbaik atau tidak baik moral atau tidak. Disini dibuthkan unsur etik / norma etik yang sifatnya universal sebgai sumber untuk menentukan suatu perilaku yang berhubungan dengan moralitas

Karakteristik individu adalah keseluruhan kelakuan dan kemampuan yang ada pada individu sebagai hasil dari pembawaan dan lingkungannya.

Ada tiga hal yang perlu diperhatikan mengenai karakteristik indvidu:

1. Karajteristik yang berkenaan dengan kemampuan awal atau prereguisite skills, seperti kemampuan intelektual, kemampuan berpikir dan hal-hal yang berkaitan dengan aspek psikomotor
2. Karekteristik yang berhubungan dengan latar belakang dan status sosio-kultural
3. Karakteristik yang berkenaan dengan perbedaan-perbedaan kepribadian, seperti sikap, perasaan, minat dll.

Variabel Struktural

Desain structural organisasi menolong membentuk perilaku etis para pekerjanya. Beberapa struktur memberikan bimbingan yang kuat sementara yang lainnya hanya menciptakan ketidakjelasan dan ketidakpastian. Desain structural yang meminimalisir ketidakjelasan dan mengingatkan karyawannya tentang apa yang lebih etis cenderung mendorong perilaku etis.

Sumber :

www.google.com/#q=tahap+perkembangan+moral&start=50

agus-suroto.blogspot.com/2012/09/karakteristik-dan-perbedaan-individu.html

3.      Apa kode etik itu dan bagaimana cara meningkatkan keefektifannya ?

Kode etik adalah merupakan suatu bentuk aturan tertulis yang secara sistematik sengaja dibuat berdasarkan prinsip-prinsip moral yang ada dan pada saat yang dibutuhkan akan dapat difungsikan sebagai alat untuk menghakimi segala macam tindakan yang secara logika-rasional umum (common sense) dinilai menyimpang dari kode etik. Dengan demikian kode etik adalah refleksi dari apa yang disebut dengan “self control”, karena segala sesuatunya dibuat dan diterapkan dari dan untuk kepentingan kelompok sosial (profesi) itu sendiri. Pelanggaran kode etik profesi adalah penyelewengan/ penyimpangan terhadap norma yang ditetapkan dan diterima oleh sekelompok profesi, yang mengarahkan atau memberi petunjuk kepada anggotanya bagaimana seharusnya berbuat dan sekaligus menjamin mutu profesi itu dimata masyarakat.

Sumber: http://chandrasilaen.wordpress.com/2010/04/20/kode-etik/

4.      Bagaimana manajer mengambil keputusan yang etis ?

     

Dalam mengambil sebuah keputusan seorang manajer harus melakukan :

1. Pengenalan syarat-syarat sebuah keputusan

2. Diagnosis dan Analisis Sebab-Akibat

3. Pengembangan Alternatif

4. Pemilihan Alternatif yang Dikehendaki

5. Penerapan Alternatif Terpilih

6. Evaluasi dan Umpan Balik

5.      Jelaskan faktor-faktor yang menentukan intensitas etika dan dari keputusan?

      a.     Besarnya akibat adalah jumlah kerugian atau keuntungan yang dihasilkan dari suatu keputusan etika. Makin banyak orang yang dirugikan atau semakin besar kerugian yang diderita oleh orang-orang itu, maka semakin besar akibatnya.

b.   Kesepakatan social adalah kesepakatan apakah suatu perilaku itu baik atau buruk. Sebagai contoh, selain dari tindakan mempertahankan diri, banyak orang belum sepakat apakah membunuh adalah salah. Namun, banyak orang belum sepakat terhadap aborsi atau hukuman mati.

c.    Kemungkinan akibat adalah kesempatan dimana sesuatu akan terjadi dan kerugian bagi orang lain. Misalnya, kamungkinan akibat adalah rokok. Kita tahu bahwa merokok akan meningkatkan kemungkinan terjadinya serangan jantung, penyakit kanker, paru-paru, impotensi, dan gangguan pada janin.

d.  Kesiapan sementara adalah waktu diantara tindakan dengan akibat yang ditimbulkannya. Kesiapan sementara lebih kuat apabilamanajer harus memberhentikan karyawan minggu depan dibandingkan dengan tiga bulan kedepan.

e.   Kedekatan akibat adalah jarak social, kejiwaan, budaya, atau fisik dari pengambil keputusan dengan mereka yang terkena dampak dari keputusannya.

f.       Konsentrasi akibat adalah seberapa besar suatu tindakan mempengaruhi rata-rata orang.

 Sumber : http://nusando.blogspot.com/2009/01

 

Full throttle in an SUV that plays with pony cars

Nama   : Aditiyo Nugroho
NPM   : 20210183
Kelas   : 3eb18

That is why, during a recent stint with the 2014 Jeep Grand Cherokee SRT, I placed a 21 year-old acquaintance in the bolstered and suede-trimmed driver’s seat, had him drive to the longest, straightest part of an untrafficked country road, instructed him to depress the Launch Control button alongside the Audi-mimicking T-shaped shifter, plunge his left foot into the brake and stuff his right onto the throttle.
The 6.4-litre Hemi V8 grunted like some band of ogres from one of those interminable Lord of the Rings movies — a band that hadn’t devoured its requisite intake of muskox offal. All four corners and all 5,150lb of this sinister sport utility vehicle primed and shuddered like a cafeteria full of school children the moment before the recess bell rings. The red-painted Brembo brake calipers, each approximately the size of a railroad trestle, made whatever noise is made by two trestles gnashing against huge iron discs. If there were stick pins or paperclips within a yard of any of the 20-inch forged-alloy wheels, they would have leapt from the roadway and affixed themselves to the brakes; we were creating polar-scale magnets.
The driver — a young man who was, just then, experiencing his first moments behind the wheel of a test vehicle — looked to me for a sign, his eyes turbid with trepidation (or perhaps that was piston thrum).
“You can take your foot off the brake now,” I said.
Have you ever witnessed elation — pure automotive euphoria — at the precise moment it comes to the surface? It does not consist solely of joy. Not even close – at least 30% of the experience consists of breathless terror, but not the kind of terror that makes you stop inhaling. No, this emotion is the sort that pushes the existing air from your lungs, like a vaudeville accordionist after the night’s last performance, callously emptying his instrument’s bladder, with a faint and corrosive hiss that is no note and all notes at once.
After red-lining the Grand Cherokee’s 470-horsepower engine in first and second gear, and cracking off clunky, nail-gun shifts with the slick metal paddles on the wrist-thick leather steering wheel, the 21-year-old slaked the turgid exertion of his right leg and slowed to normal highway speeds. (For the record, Jeep claims its speed-shop-enhanced Grand Cherokee will hustle from 0 to 60mph in 4.8 seconds and press on to a top speed of 160mph.) “I feel like…” The young man paused, lost for words. “That was a first,” he said at last, smiling. “That was one to remember.”
We didn’t put the Grand Cherokee’s Land Rover-esque Selec-Terrain traction-control knob into any of its other settings: rubble, tundra, caliche, Afghanistan… but we didn’t need to. As my new friend said later, summarizing his experience: “Any excursion in the SRT feels like a conquering.”
Vital stats: 2014 Jeep Grand Cherokee SRT

• Base price: $63,990, inclusive of $995 destination charge
• As tested: $65,985
• EPA fuel economy: 12mpg city, 18mpg highway
• Drivetrain: 470hp, 6.4-litre V8 engine, eight-speed automatic transmission, four-wheel drive
• Major options: Harman Kardon audio group, $1,995

Bangladesh anger at US trade privilege suspension

Nama : Aditiyo Nugroho
Npm : 20210183
Kelas : 3EB18 

Bangladesh has criticised Washington's decision to suspend trade privileges over concerns about dangerous working conditions and labour rights.

This decision comes after a year-long review of labour practices and workplace safety in Bangladesh.
The foreign ministry in Dhaka described the move as harsh, saying the government had taken clear measures to improve safety at clothing factories.
In April, 1,127 died when when a factory building collapsed near Dhaka.
The eight-storey Rana Plaza building came crashing down on 24 April, a day after cracks had been spotted in the building.
It was the deadliest in a series of accidents that have focused global attention on safety standards in Bangladesh's export garment industry, which is the second biggest in the world after China's.
'Shoddy buildings'
The disaster sparked a series of angry protests by workers in the garment industry and heightened international concern. Twelve people have so far been arrested, including the building's owner.

It also prompted the government to introduce some reforms and more inspections and some international retailers have also proposed an accord to improve safety conditions in Bangladesh.

But unions and experts say hundreds of factories are still operating in shoddy buildings, raising fears that another tragedy could occur at any time.

The US order suspends Bangladesh's duty-free trade privileges under the terms of a trade programme called the Generalized System of Preferences (GSP), designed to promote economic growth in developing countries.
"It cannot be more shocking for the factory workers of Bangladesh that the decision to suspend GSP comes at a time when the government of Bangladesh has taken concrete and visible measures to improve factory safety and protect workers' rights," a Bangladesh foreign ministry statement said.
But President Barack Obama, in a proclamation, said Bangladesh was not taking steps to afford internationally recognised rights to its workers.
And US Trade Representative Michael Froman said several recent incidents "had served to highlight some of the serious shortcomings in worker rights and workplace safety standards in Bangladesh".
The BBC's Mahfuz Sadique in Dhaka says that Thursday's decision, which comes into effect in 60 days, is mostly symbolic as it covers less than 1% of Bangladesh's nearly $5bn (£3.2bn) exports to the US and it does not affect clothing exports.
But, our correspondent says, it could have an influence over the European Union's review into similar privileges.

The EU is the largest market for garments from Bangladesh, accounting for 60% of exports. The garment industry employs some four million people in Bangladesh, 80% of them women.

excerpted from: http://www.bbc.co.uk 

A Silent Woman

She walked amid the crowd of people who are in the market. It was seen there are some people who talk about the woman, one of them said, “Look at that woman, she’s white and beautiful but unfortunately he had an unhealthy body that is fat”. They laughed out loud when talking about the beautiful woman. On the other hand, the woman looks with confidence to walk and spread smiles to everyone around her. Due to the nature friendly and polite that she had, a lot of people who love and appreciate her. She’s also a very hardworking woman. When she went home, she was not to rest directly. She did other chores such as sweeping, mopping, washing dishes, washing clothes, and helped her mother to cook.
After completing the homework, time for her to relax while watching her favorite tv shows that is cartoon. Because the fun watching, she did not know that her mother called her to make tea. It made her upset, angry and approached Yuanita by saying, “You are already 25 years old, but you still watching a cartoon, until I called and you didn’t heard,” turning off the TV is being watched Yuanita. She just looked down and apologized to her mother. “You are already adult but you never willing to change your bad behaviour, well you have to make a tea for me now”, said her mother. Yuanita replied, “Yes Mom” ??as hse walked into the kitchen.
The incident made Yuanita sad and upset with her mother. Because she never gave enough time to watch her favorite cartoon. She then went to the room with a scowl, her friendly smile was gone instantly, and the tears wet in her white cheeks. In her grief, she recalled the same incident a few years ago. At that time, Yuanita already developing strategies to regulate some of the activities that should she do to be able to watch her favorite cartoon. All things already well at the begin. But when 30 minutes after the cartoon began, her mother told Yuanita to help her who was cooking. Yuanita which is cool to watch tv ignores her mother’s orders, because she had completed all homework which she is responsible. It made her angry and turned off the tv being watched Yuanita. She was forced to obey orders to help her mother cook in the kitchen. Because if not, she will get mad and totally forbidden to watch her favorite cartoon. The incident is still happening until now the cause Yuanita lamenting his bad luck. Just to watch the cartoon was difficult and full of struggle.
Christy was the younger sister Yuanita. She’s 5 years younger than her sister. She has a slender body where it is different from the body of her sister. Christy always get whatever she wants from her parents quickly and without the sacrifices. She also could do whatever she wanted without any restrictions whatsoever from her mother. Therefore, Yuanita felt that her mother treated her differently and unfairly. However, she just could silence her mother’s response to all treatments. Because she’s not chatty like her young sister who always say what she thinks. All the events that make Yuanita a quiet woman, aloof, and closed.
When Yuanita was study, she lived with his uncle. She is free from the shackles of her mother who always gave this command and that command. She can do whatever she wants. She was able to watch cartoon as much without her mother’s know. This she did about 4.5 years. In college, she began a relationship with a man, john, from other campuses are 1 year older than her. He has worked in a factory as a laborer. He has a very strong religious knowledge and understand the unseen. Because of his knowledge, he did bad things, witchcraft, against Yuanita and the purpose is to draining Yuanita’s family money. However, what John did, it is out of Yuanita’s know. Time after time, Yuanita’s money owned by john used up to pay the rent, pay for motorcycle loans, pay debts, and others. And she did not feel that strange things. Because Yuanita loved him, she did whatever John asked without her parent’s knowing it.
After graduating, she began working and living back with her mother. Over time, Miss Alya started treating Yuanita well. She could do anything and watch cartoon as much time not only at her uncle’s house but also her parents’ house. Yuanita very pleased with the change in attitude from her mother. However, hse still remains closed to her family especially Miss Alya.
After a while, Miss Alya is getting treated yuanita very well. She often buys gold jewelry to decorate Yuanita’s body to make it look more attractive and elegant. However, every time Miss Alya told Yuanita buy gold jewelry, gold jewelry as often as it is also missing. Yuanita always give the reason that gold jewelry is lost on the road when Miss Alya asked. She also often took the money without their parents’ knowing it. Because of these, Miss Alya started to suspect something was wrong with her ??son. She began to investigate how Yuanita’s life outside the home. Because of her perseverance, she can find out what happened to her son. Miss Alya told her son not to touch with John. Yuanita agreed and was not related to John at the time. But, a few days later her gold jewelry was missing again and make her mother angry and upset. So Miss Alya initiatives her son to go to the chaplain and the paranormal to heal her son. However, it can not change the bad habits of her who always took the money and gave her jewelry to John. Miss Alya was surrendered to sensitize heal of Yuanita that do not heal. Seeing that her mother was seriously ill, Yuanita realized and began to change her bad behaviour.

Several years later, Yuanita met a handsome man, a white, hard-working, and good. The man named Michael. Yuanita undemonstrative love him. After a long acquaintance, Michael apparently harbored the same taste with Yuanita. He was applying for and invite Yuanita to get married. They lives happy ever after.

Short Story essay: Tri Septiarini

excerpted from: http://cerpenmu.com

HuRTs

I know it is highly unlikely among us to be together but I’m always trying to prove to the whole world that our love will come true in a marriage. Day after day we passed up years have changed that dream is getting closer in sight, so beautiful this morning filled with fresh air I remember you sitting there much, I never imagined that one day we would split up, really I do not want it happened between us. as usual my world has changed, so for me night and day during the night for me so I have sacrificed all the time just to equalize the difference between us.

For some reason lately you very changeable, you are no longer the person I knew. You have treated me rudely for no apparent reason. You accused me of doing things I’d never get me some real. but I always hold out how I maintain this relationship over the duration. until finally you go you leave me for no reason. what is my fault? why are you doing this to me? i love you so much until I gave up everything for you. I never thought how much suffering that you have given me.

I’m looking for, I telephone all the numbers that have been used, but you can not relieve all the tears, until finally I had cut my hand, for me to die is The best. my option is no longer able to live with all the pain that you have given me.

How many tears do you want? What a lot of the time you need to hurt me? I will give to you happiness in your life is more important than me, if you honestly if you possessed the other women I could receive. I sincerely you with the others, but why lie? You still remember the words you always say to me “I need you” “I want you” is you want me? You just want me dead. If the death of made you happy I am ready to sacrifice myself for you ..

Today has turned my hand wound also has begun to improve, I welcome the sun with a cry, I want to forget you but I can not. Why all the promises, love, you think of the game? Question that never goes out of my mind. You can hurt people who love you sincerely. Are you born to hurt me? If these walls could answer all these questions maybe I can rest, but there is no one who can answer it. That only you know the answer yourself, not me, or anyone else.

You know I love you, but love you for killing me. You just want my tears. Thank you for your injuries and pain you gave to me, you can go away from my life if it can make you happy. You can delete all the memories of us, but I’ll never do it the scars on my hands to death will not be lost, this is a sign of affection and sincere love for you.

Wherever you are right now and being with whoever, I hope you can be happy with her.. in prayer I will always be calling your name. I pleaded with God so that you do not feel pain the way I feel right now.

and Neither did I. I pray to be more resilient to live my life.

For all my friends

Never stay with someone who doesn’t show you that you deserve the universe. Don’t do anyone any favours when all they do is make you sacrifice yourself. You deserve more than you give yourself credit for. Know that you should never settle for someone who can’t prove their words for you. Most of all, love yourself, then everything well will follow after…

Short Story essay: Poetry Alzanieza

excerpted from: http://cerpenmu.com

Imaginary Sky Man

“William wait me” I shouted him because I left behind.
“can you move faster Mrs. snail?” said William
He was my best friend in my Senior High School. We used to spend time together. We loved to see sunset at the roof. I thought he was a good boy. He ever said to me when I was going to tear “don’t show your weakness Miara, keep smile even if you have to pretend fine.”
We used to be together, as I said before. We loved shooting stars, shore those dreams and talked anything. He also knew about me well, include of my fans fiction that I had_Sky Man. I liked this philosophy too. “skies are above us. The color is blue and cheerful. Skies are the place to take dream for some kids. Skies protect us and the earth. And my Sky Man specially protect me” I told William. But he answered, “but sky is high. You are unable to reach him”. I became gloomy with his statement. But he laughed me and we laughed together.
Lately I realized his words. William was true. My imaginary sky man, unable to be reached.
By the running of the time I depend on him. I relied on him in every condition. At that time I thought that he was my Sky Man. Helped and protected me always.
Lately I knew that he was not my Sky Man who I amazed so much. He was not.
We spent almost a thousand days together and this relation was going to shabby. There was a day of them became my memorable. It was Friday after school when I walked to him and smiled but he seemed didn’t care my presence. At that day I was going to home alone. Then I got a short message.
I have to live without you. Everybody ever feel the point of bore.
Sender :
William hakim +628573022****
Simply he told me that. At the following day I knew him held on the hand of a girl and never played or talked with me again. In that day, I cried.
I didn’t know what exactly I felt. Something was missing without his laugh and presence. But I should be grateful. I knew who the real William Hakim was.
“how many special people change?
how many live are living strange?
where were you while we were getting high”
everybody had troubles, everybody deserved to make a wish. When everything was gonna turn out worst. When your condition was totally ruined. I guessed you were afraid to wish. And here I was. Lonely at the roof and watching the sky when it turned dusk. Here I used to spend this moment with Wiliam. I had passed some weather. No played the snow in the winter. No cycling when the spring came without him. For God’s sake I would not cry again. Sometimes memorable thing make us weak. I heard voice buzzed out of my head “don’t show your weakness Miara. Keep smile even if you have to pretend fine.” Well that wasn’t William voice. Wasn’t. but that was my voice. Mine.
Now I realize that someone who can assure that you are totally fine is your self. Not other, not William. They are humans ever make mistake or sometimes hurt.
I watched outside the window. It was summer. I glanced the sky turned dusk. There were 3 star seemed vague. But I knew it was summer triangle spread over on the beautiful sky. Or on might imaginary sky man.
William could leave. Anyone could leave. But my Sky Man was never.
Here, I kept a bunch of belief. He was there_Sky Man. In every nook and cranny of my heart.


Short Story essay: Erika Andini
excerpted from: http://cerpenmu.com

Twitter Vine users fall after Instagram video launch

nstagram's new video-sharing tool has had a big effect on Twitter's Vine service, analysis shows.

The number of links to Vine videos on social networks fell by nearly half a million the day after video was added to Instagram's photo app on 20 June.
But an extra 300,000 Instagram links were shared, according to data analytics tool Topsy.
A week later, there were 50% more Instagram than Vine links being shared on the net, Topsy figures show.
On 27 June, data indicates, there were 1,562,022 mentions of Instagram and 935,109 mentions of Vine.
Topsy says its figures include retweets and links but not spam.
"Instagram hasn't actually seen a huge uptick in Twitter sharing since its video launch," wrote Matt McGee, editor of Marketing Land.
"The number of shares over the past few days is similar to early and mid-June. But Vine sharing is way down in the last week."
Twitter launched its video-sharing platform in January 2013. Users are able to upload and share six-second long clips which play in a loop.
Videos shared via Facebook-owned Instagram can be up to 15 seconds long and filters can be added to change the colouring.

Twitter declined to comment.

excerpted from: http://www.bbc.co.uk 

Premier League fixtures: Man Utd, Chelsea, Man City openers

     Manchester United manager David Moyes has been handed a first match in charge at Swansea as the full 2013-14 football fixtures are announced.

Jose Mourinho starts his second spell at Chelsea with a home game against newly promoted Hull on 17 August.
 Manuel Pellegrini's first game in charge of Manchester City is against Newcastle at the Etihad Stadium.
Following their promotion from the Championship, Cardiff travel to West Ham and Crystal Palace host Tottenham.
Relegated QPR start life in the Championship with a home game against Sheffield Wednesday on 3 August.
In Scotland, Celtic begin the defence of their SPL title with a home game against Ross County. Rangers begin life in the Scottish Second Division at home to Brechin.
Meanwhile, the FA Cup final has returned to its place at the end of the domestic season, with the match scheduled for 17 May, a week after the end of the Premier League season. The 2010 season was the last time the match took this slot.
New Everton boss Roberto Martinez takes his team to Norwich on the opening weekend, while Liverpool host Mark Hughes' Stoke at Anfield.
Arsenal start with a home game against Aston Villa, Sunderland host Fulham and Southampton travel to West Brom.

    After the game at Swansea, Moyes's United host Chelsea at Old Trafford before the former Everton manager returns to Merseyside to face Liverpool the following weekend.

City host United in the first Manchester derby of the season on the weekend of 21 September and they travel to Old Trafford for the return game on the weekend of 1 March.
Cardiff's first Barclays Premier League derby against Swansea takes place at the Cardiff City Stadium on 2 November and the Welsh sides meet again at the Liberty Stadium on 8 February.
On Boxing Day, Chelsea host Swansea, Manchester United head to Hull and Manchester City face Liverpool at the Etihad Stadium.
Arsenal entertain Cardiff on New Year's Day, Manchester United face Tottenham at Old Trafford, Pellegrini's City travel to Swansea and Chelsea head to Southampton.

The season ends on 11 May, with Manchester United travelling to Southampton, Chelsea at Cardiff and Arsenal at Norwich, while Manchester City host West Ham.

excerpted from: http://www.bbc.co.uk 

Blackberry shares plunge after $84m first-quarter loss

Shares in smartphone maker Blackberry have dived after it reported an $84m (£55m) loss for the three months to 1 June.

The figure was better than the $518m loss for the same period last year, but much worse than analysts' forecasts.
The Ontario, Canada-based company also announced it will post an operating loss for the next quarter running to September.
Blackberry shares fell more than 28% in early trading in New York.
Shipments of new smartphones increased, but Blackberry did not release how many of new handsets running the BB10 operating system were sold in the quarter.
Analysts had been particularly keen to see the numbers for the new Z10 handset, as it was the first full quarter that the handset had been on sale in the United States.
Blackberry launched two all-new smartphones this year, the touch screen Z10 device, followed by the Q10, with a mini keyboard favoured by many Blackberry users.
Blackberry only said that it had shipped 6.8 million phones overall in its first quarter versus 7.8 million in the same three-month period last year.
"It doesn't bode well for the initial Blackberry 10 launch, particularly the Z10. But even the outlook for a second quarter loss doesn't bode well for the Q10 either," said Brian Colello, an analyst with Morningstar.
Blackberry has been battling against stiff competition in the smartphone sector, and has struggled to compete with the likes of Apple and Samsung.

Blackberry used to be called Research in Motion, but changed it trading name back in January.

excerpted from: http://www.bbc.co.uk 

A Never Die Hero

A teacher is a hero

Without a strings attached

They are candles in the dark

We could have an open mind because the strands of a teacher

Our souls can be wide because the advice of a teacher

They are heroes in a world

They are simple and promising calmness

Always be water in the desert

Always be a light in the middle of the night

We all need you

We will not be able to change the world without you

Our kids are poisoned without you

The teacher is a guide

They are a symbol of resurrection

They are a basic for education

Teachers are heroes

excerpted from: http://www.caramudahbelajarbahasainggris.net