Etika Profesi Akuntansi

Tugas                                      : Membuat Sinopsis Buku Mengenai “ Etika Profesi Akuntansi”                          (Tugas              Kelompok)

Kelas                                      : 4EB14

Nama Kelompok                    :

- Putri Sari Sigiro            25211670 
                

- Mirna Wati Dewi          24211500
      

- Nurul Sarah                 25211409

- Intan Vantimi               23211683

- Fidiya Fitriatun            22211638

Judul Buku                        : Accounting Ethics, 2nd Edition

Pengarang                         : Ronald Duska, Brenda Shay Duska, Julie Anne Ragatz

Penerbit                             : Wiley-Blackwell, April 2011

Sinopsis                             :

              Edisi baru Etika Akuntansi telah secara komprehensif diperbarui untuk menghadapi perubahan signifikan dalam profesi akuntansi sejak tahun 2002. Penulis secara sistematis mengeksplorasi berbagai masalah baru etika yang muncul sebagai akibat dari perkembangan terakhir, termasuk krisis keuangan tahun 2008.

• Menyoroti perdebatan atas penggunaan akuntansi dengan nilai wajar dan prinsip-prinsipnya dibandingkan aturan berbasis standar
•  Menawarkan gambaran yang komprehensif tentang etika dalam akuntansi, serta pemeriksaan dan rekomendasi untuk menyelesaikan krisis terkini di bidang ini
• Menyelidiki sifat dan tujuan akuntansi
• Menggunakan contoh-contoh konkret dan studi kasus, termasuk situasi saat ini

ETIKA PROFESI AKUNTANSI

TUGAS : ETIKA PROFESI AKUNTANSI (TUGAS KELOMPOK)

Nama Kelompok :

Mirna Wati Dewi              24211500

Intan Vantimi                   23211683

Nurul Sarah                     25211409

Putri Sari Sigiro               25211670
Fidiya Fitriatun                22211854

Kelas                    :          4EB14

Judul Buku     : Etika Bisnis Dan Profesi Untuk  Direktur, Eksekutif Dan Akuntan                                      

Pengarang      : Leonard J. Brooks Dan Paul Dunn

Penerbit         : Salemba Empat

Sinopsis          : 

       Kegagalan dan keruntuhan kantor akuntan public, Enron, Arthur Andersen, an WorldCom, memicu penyusunan U.S. Sarbanes –Oxley Act (SOX        ) 2002, serta mendorong reformasi akuntabilitas dan tata kelola, di perusahaan maupun bagi profesi akuntansi. Hal ini membuat perubahan secara dramatis dalam harapan atau / ekspektasi terhadap prilaku bisnis dan akuntan professional. Buku Etika Bisnis dan Profesi ini mencakup topic-topik krisis kredibilitas pelaporan, pengambilan keputusan etis (EDM) , dan SOX demikian juga, pengembangan proses etika manajemen risiko, strategi untuk menghadapi dan strategi pelaporan kepada pemangku kepentingan serta strategi untuk memastikan perilaku etis di tempat kerja dan selama manajemen krisis.

         Dengan cakupan-cakupan materi tersebut, buku ini dapat dijadikan panduan bagi para direktur, eksekutif, dan akuntan professional dalam akuntabilitas dan tata kelola pasaci- Enron /(penyusunan  SOX 2002) , serta pada pengambilan keputusan yang tepat, perilaku dan etika manajemen risiko di era baru, Singkatnya buku ini memeriksa latar belakang dan sifat era-dukung pemangku kepentingan baru terhadap akuntabilitas perusahaan dan professional serta tata kelola dan memberikan wawasan kedalam pengembangan pola suara prilaku dan bagian dari direktur, eksekutif dan akuntan. 

Tugas Bahasa inggris 2 : Tugas individu

Nama        : Mirna Wati Dewi

NPM         : 24211500

Kelas         : 3EB14

Contoh Kalimat Code Mixing :

1.      Rina meminta nomor handphone Tia ketika bertemu di jalan

Seharusnya:

Rina meminta nomor telepon Tia ketika bertemu di jalan

2.      Wanita itu memakai t-shirt warna putih

Seharusnya :

Wanita itu memakai kaos warna putih

3.      Please, Ambilkan saya buku ekonomi di perpustakaan

Seharusnya :

Mohon, ambilkan saya buku ekonomi di perpustakaan

4.      Toko Tia menerima delivery kue ulang tahun

Seharusnya :

Toko Tia menerima pesanan kue ulang tahun

5.      Putri hampir setiap malam pergi ke clubbing dengan teman-temannya

Seharusnya:

Putri hamper setiap malam pergi ke diskotik dengan teman-temannya.

Contoh Kata Blends :

Contoh kata Blends
Blends	Keterangan	Pengertian
Callphone	Celluler  +  Telephone	Telepon seluler
Dancersice	Dance   +   Exersice	Latihan menari
Televangelist	Television  +   Evangelist	Pemberitaan injil televisi
Brunch	Breakfas  +  Lunch	Makan siang
Infortainment	Information  +  Entertaiment	Berita seputar dunia hiburan

Artikel "The Foods and Beverages Merchants in Jabodetabek Lost Their Income Until Rp 200 billion"

   Bad weather that hit several regions in Indonesia is large enough to impact the food and beverage industry in this country. For only the Jabodetabek area, the floods predicted suppress the turnover to 25 percent.

   Chairman of the Food and Beverage Association of Indonesia (Gapmmi) Adhi Lukman explained, a decrease of revenue is due to the difficulty of the distribution of products from the factory to the market because of the flooding block. Thus, it spreads on the decline in consumption.

As an overall result, Adhi estimated the food and beverage industry in Jabodetabek lost the income until Rp 200 billion per day. “In the normal situation, the income in each day for this region reached USD 800 billion,” he said on Tuesday (01/21/2014).

   It is not only the distribution to the consumer, food and beverage manufacturers must also bear the losses due to the distribution of raw materials from the another region which also faltered.

For example, the transportation of fresh fruit and meat from Central Java, currently takes up to four days. Though, it usually takes only a half day. “Whereas within five days, the fresh raw materials will rot in about 50 percent” he said.

   It hasn’t counted yet the losses because the factory could not be operated due to workers who could not get in because of flooding, or because there is no electricity supply due to outages by PLN in some areas.

   Despite the losses is in sight, according to Adhi, manufacturers of foods and beverages will not raise their selling prices. Because this problem is only temporary.

Making Report

·         The title

    The Foods and Beverages Merchants in Jabodetabek Lost Their Income Until Rp 200 billion

·         The Summary

     The Foods and Beverages Merchants in Jabodetabek Lost Their Income Until Rp 200 billion, because bad weather that hit several regions in Indonesia is large enough to impact the food and beverage industry in this country. For only the Jabodetabek area, the floods predicted suppress the turnover to 25 percent. For example, the transportation of fresh fruit and meat from Central Java, currently takes up to four days. Though, it usually takes only a half day. Whereas within five days, the fresh raw materials will rot in about 50 percent. Despite the losses is in sight, manufacturers of foods and beverages will not raise their selling prices. Because this problem is only temporary.

·         The Content

Reason

-       Bad weather that hit several regions in Indonesia, For only the Jabodetabek area ,throw a rubbish careles

Result

-           The Foods and Beverages Merchants in Jabodetabek Lost Their Income Until Rp 200 billion.

·         The Conclusion

   The Foods and Beverages Merchants in Jabodetabek Lost Their Income Until Rp 200 billion because bad weather that hit several regions in Indonesia and the floods predicted suppress the turnover to 25 percent.

·        
         We hope that the match will be interesting

   Regions in Indonesia, especially in the jabodetabek area must keep the environment and do not throw a rubbish careless. So it does not flood and manufactures of foods and beverages are not losers.

International Business Etiquette

5 Tips for Meeting New Clients

The first meeting with a new client is a lot like a first date. It's a chance to put your best foot forward and lay the foundation for a successful long-term working relationship. Then again, a first client meeting is also like a job interview. You want to ooze professionalism, inspire confidence and thoroughly convince the client that your potential client's money is in good hands.

We've assembled five essential tips for making an excellent first impression at a client meeting. We'll start off with something you can do days before the meeting begins.

While it's important to update your portfolio, iron your dress slacks and practice your best "firm but friendly" handshake, remember that a successful client meeting is all about listening. Get a head start by "listening" to what the client has to say on his or her Web site and in the press. Keep reading for more research and planning tips. 

    1.     Plan and Prepare

When preparing for the first meeting with a new client, it's easy to get caught up in everything that you want to accomplish. Depending on your business, you might want to sell the highest number of units or set the design direction of the company's new Web site. But even if you think you have the best products and the best ideas in the world, the only important opinion is the client's.

In the days leading up to the meeting, do as much research as you can about the client. Read the company Web site from top to bottom, paying particular attention to mission and vision statements. Companies put a lot of time into crafting these messages, so your pitch has to jibe with company culture. Read recent press releases and blog posts to understand what the company is most excited about right now. Then make a list of questions that remain unanswered. These might be useful at the meeting to get the conversation rolling.

Put yourself in the client's shoes, says client loyalty expert Andrew Sobel [source: Sobel]. What are the client's key business concerns? What pressures might the client be feeling in the marketplace? Where does the client want to go and how can you help him or her get there? Keep all of these concerns front and center as you craft your proposal.

When it's almost time for the meeting, get everyone on the same page with a well-written agenda. We'll discuss those on the next page.

2.     Set An Agenda

A meeting without an agenda is like an orchestra without a conductor. An agenda sets the expectations of the meeting, establishes and orderly flow and helps everyone understand his or her roles.

A day before the meeting, e-mail a short agenda to everyone who'll be in attendance. It doesn't have to be detailed. It can be a spare outline or a simple bullet-point list that includes the main points to be covered and tasks to accomplish [source: Entity]. This might also be a good opportunity to introduce your team members to the client. Link to full bios on your Web site or include a short blurb about each team member, as well as his or her job title and responsibilities. Again, this will help the client know what to expect when you walk in the door.

Remember, though, that an agenda isn't written in stone (it's barely written on paper). Start the meeting by addressing each point on the agenda in the order you've suggested. But if the client wants to talk about the last point first, let him or her do it. If the client wants to talk about something completely different, however, be prepared to ditch the agenda altogether. Again, the main goal of this meeting is to listen to the client. If the agenda doesn't help you meet that goal, scrap it.

3.     Make a Professional Impression

The first meeting with a new client is not the time to be yourself. Instead, be your most courteous, polite and professional self. It starts with your clothes. Even if you work at the most casual office in the world, bump it up a notch or two for the client meeting. Skirts, slacks and ties show that you take the client seriously. So does arriving on time. Never make the client wait!

Turn on the charm as soon as you walk in the door. Be polite and friendly to everyone you meet in the office, from receptionists to interns [source: Farber]. You never know whose opinion counts and who can be your advocate down the line. If you come with other team members, don't joke loudly or badmouth other clients while waiting for the meeting to begin.

Show respect for your client's time and attention. Before jumping into the meeting, re-establish the time frame you proposed in the agenda [source: Farber]. "Is two hours still all right?" It's a simple act of professional courtesy that speaks volumes.

If you want to maintain that professional attitude, avoid the following "don'ts":

• Don't eat during the meeting, unless it's a lunch meeting.
• Don't answer your cell phone. In fact, shut it off.
• Don't text or e-mail.
• Don't whisper to your teammates while the client is talking.

4.     Take Notes

Never forget that the main goal of meeting with a new client is to listen. It doesn't matter if the client is an inspiring innovator or a complete bore -- pretend that every word out of his mouth is pure gold. Make a show of taking out a notepad or opening your laptop computer to take notes. Columnist Barry Farber, writing for Entrepreneur.com, suggests that you even ask, "Do you mind if I take notes" [source: Farber]? Just watch your client sit up taller in his or her seat.

For most people, the easiest way to take notes is to use a computer. To keep your notes organized, try to enter information in outline form or at least bullet-points under separate headers. If you bring more than one person to the meeting, have one team member be the assigned note-taker so the others can engage more fully with the client.

If you're the only person from your team, be careful not to bury your head in your computer while the client is talking. Try to make frequent eye contact and bounce back supportive statements like "Good point," or "That's important to know." If you have questions, write them in your notes and wait until the client has finished talking to ask them.

Your work isn't over when the meeting ends. Keep the working relationship rolling with a courteous and professional follow-up e-mail.

5.     Send a Meeting Summary

The first meeting with a new client is important -- but remember that it's only the beginning of a longer relationship. Keep the momentum going by following up after the meeting with a short e-mailed summary, also called a contact report. A contact report accomplishes several important things at once: It's a simple way to say thank you, to recap what was discussed, and to propose some next steps.

The contact report should include the following information:

• Name of project
• Date of meeting
• Team members in attendance
• Bullet-point list of what was discussed
• Next steps: what will be accomplished next, who will do it, and when it will be finished [source: Entity]

If the meeting was with a potential client, this would also be the time send along your price quote. The price quote is only an estimate of actual costs, but it should be as detailed as possible. Along with standard services and billing rates, include optional services and their prices. Make it clear -- in a polite and professional way -- that the work cannot go forward until the client signs the price estimate.

Russian Business Etiquette Tips

As a superpower with one of the fastest growing economies in the world, Russia is a mecca for international business relations. Business people looking to break into a new market or attempting to grow their European presence enjoy the most success by developing new Russian clients and partners.

As with any international business interaction, understanding the facets of proper business etiquette are essential to your success. By practicing proper Russian business etiquette, you will impress your Russian colleagues, highlight your business skills and establish new, lucrative business relationships.

Russian Business Meeting Etiquette

Russian business meeting etiquette is highly formal, as the Russians' appreciation of structure and rules shapes the way business is done in Moscow and throughout Russia. Here are some Russian business etiquette tips to help you appropriately interact with your foreign colleagues:

• Avoid high-pressure talk. Russians value patience and appreciate time to debate, consider and digest negotiations. Trying to force a decision through high-pressure talk will only make you appear impatient, rude and incapable of professional business interactions.
• Be on time to all meetings. While it's acceptable for your Russian colleagues to be late to business meetings, as a foreigner, you are expected to arrive on time (if not early). Also, don't expect your late Russian colleagues to apologize for their tardiness, as their behavior is considered to be a test of your patience.
• Bring technical experts, if necessary. If your business meeting will focus on technical topics, be sure to bring technical experts and a Russian interpreter. Your Russian colleagues will expect a thorough presentation of the history and/or precedents associated with your topic. By bringing experts you will establish your credibility, foresight and general expertise.
• Do you need Bilingual Russian Professionals for your Company? Visit Foreign Staffing, Inc
• Include a Russian translation on your business cards. Although most Russians speak English (as English is usually taught beginning in the third grade), be sure to have a Russian translation of your business card on its flipside, as this indicates your enthusiasm for doing business with your Russian colleagues.
  Also, by offering a Russian translation of all related business documents you will demonstrate your precision and thoroughness and highlight your willingness to go the extra mile to do business with your Russian colleagues.

Other helpful etiquette tips for Russian business meetings include:

• Avoid showing the soles of your shoes (or stepping on any seats), as this is considered highly disrespectful.
• Expect your Russian colleagues to get angry, walk out of a meeting and/or talk about ending their relationship with you in their effort to make you give more concessions during a negotiation.
• Shake hands firmly and maintain eye contact when doing so.
• Wear dark colored, conservative business suits to meetings. Women should wear longer, knee-length skirts, rather than pants-suits.

Values Honored in Russian-Speaking Countries

Many elements of Russian business etiquette are shaped by the values that Russians respect. Some of these include:

• Collectivity
• Conformity
• Formality
• Patience
• Trust and Loyalty

Sources :

http://money.howstuffworks.com/5-tips-for-meeting-new-clients.htm#page=5

http://www.foreigntranslations.com/languages/russian-translation/russian-business-etiquette/

TUGAS BAHASA INDONESIA 2 (4) : TUGAS PERSONAL

ABSTRAK

Penelitian ini berjudul Penerapan Koreksi Fiskal Atas Laporan Keuangan Untuk Menghitung Pajak Penghasilan Badan. Sebagaimana prinsip akuntansi yang berlaku umum di Indonesia, laporan keuangan disusun manajemen perusahaan bukan untuk tujuan salah satu penggunanya, namun untuk tujuan umum seluruh pengguna laporan keuangan. Padahal setiap pengguna laporan keuangan mempunyai kepentingan atas data yang berbeda satu sama lain pada laporan keuangan. Data yang diperlukan kreditor tentu berbeda dengan data yang diperlukan investor pada laporan keuangan. Maanfaat penelitian untuk menambah pengetahuan di bidang ekonomi khususnya dibidang perpajakan dan dapat melaksanakan kewajiban perpajakan dengan sebaik-baiknya.

Demikian pula pemerintah sebagai pengguna laporan keuangan memerlukan data dari laporan keuangan perusahaan dalam hal pelaksanaan kewajiban perpajakan. Dalam pemenuhan kewajiban perpajakan laporan keuangan perusahaan harus mengacu pada peraturan perundang-undangan perpajakan. Diantara peraturan itu adalah Pasal 6 Undang-Undang Nomor 36 Tahun 2008 tentang pajak penghasilan berisi tentang: biaya yang diperbolehkan dikurangkan dari penghasilan bruto, Pasal 9 pada undang-undang yang sama tentang: biaya yang tidak diperbolehkan dikurangkan dari penghasilan bruto, disamping ketentuan-ketentuan lainnya. 

Oleh sebab itulah untuk memenuhi kewajiban perpajakan, perusahaan perlu melakukan rekonsiliasi laporan keuangan kemersial menjadi laporan keuangan fiskal. Dalam proses rekonsiliasi tersebut perusahaan melakukan koreksi fiskal yaitu proses penyesuaian atas laba komersial yang berbeda dengan ketentuan fiskal untuk menghasilkan penghasilan netto atau laba yang sesuai dengan ketentuan perpajakan (Agoes, 2009:218). Dalam penelitian ini peneliti mengambil contoh kasus sebuah perusahaan manufaktur, dimana dalam laporan audit dari auditor independen menyatakan wajar dengan pengecualian, yaitu perusahaan belum menerapkan PSAK 46 tentang akuntansi pajak penghasilan.

Tugas Softkiil Bahasa Indonesia 2(3): Tugas Personal

1.  Perhatikan format daftar pustaka pada penulisan ilmiah (scientific research). Jelaskan dan berikan contoh untuk masing-masing jenis aturan yang dihunakan dalam penulisan ilmiah, contohnya Sistem Harvard, Sistem Harvard Modified, Sistem Vancouver, Sistem Abjad dan Sistem Nomor Urut.

A. Sistem Harvard

Didalam sistem penulisan ini, daftar pustaka ditulis secara alfabetis kemudian dibubuhkan tanda () disetiap penulisan tahun.Selain itu Publikasi dari penulis yang sama dan dalam tahun yang sama ditulis dengan cara menambahkan huruf a, b, atau c dan seterusnya tepat di belakang tahun publikasi (baik penulisan dalam daftar pustaka maupun sitasi dalam naskah tulisan).

Contoh dari rujukan buku adalah:

·         Nybakken J.W. (1988) Biologi laut: Suatu pendekatan ekologis. Terj. dari Marine biology: An ecological approach, oleh Eidman M., Koesoebiono, Bengen D.G., Hutomo M. & Sukardjo S., xv + 459 hlm. PT Gramedia, Jakarta

·         Smith, J. (2005). Dutch Citing Practices. The Hague: Holland Research Foundation.

Contoh dari rujukan jurnal adalah:

·         Buller, H. and Hoggart, K. (1994a). 'New drugs for acute respiratory distress syndrome', New England Journal of Medicine, vol. 337, no. 6, pp.435-439.

·         Buller, H. and Hoggart, K. (1994b). The social integration of British home owners into French rural communities , Journal of Rural Studies, 10, 2, 197 210.

B. Sistem Harvard Modified

Sistem Harvad (H) dan Harvard Modified (Hm) mempunyai sedikit perbedaan, apabila dalam metode H dibubuhkan () untuk setiap penulisan tahun, di dalam metode Hm ini tanda () tidak  dipakai melainkan tanda titik yang dibubuhkan setelah penulisan tahun.

Contoh :

·         Kaufman-Bühler, W., A. Peters & K. Peters. 1981. Mathematicians love books. Dalam: Steen, L.A. (ed.). 1981. Mathematics tomorrow. Springer-Verlag, New York: 121–126.

·         Nybakken, J.W. 1988. Biologi laut: Suatu pendekatan ekologis. Terj. dari Marine  biology: An ecological approach, oleh Eidman, M., Koesoebiono, D.G. Bengen, M. Hutomo & S.Sukardjo. PT Gramedia, Jakarta: xv + 459 hlm.

C. Sistem Vancouver

Sistem Vancouver (Author-Number Style) merupakan kutipan pada naskah yang diberi nomor berurutan dan susunan daftar pustaka mengikuti urutan seperti tercantum pada naskah dan tidak menurut abjad.

Contoh :

·         Grinspoon L, Bakalar JB. Marijuana: the forbidden medicine. London: Yale University Press; 1993.

·         Feinberg TE, Farah MJ, editors. Behavioural neurology and neuropsychology. 2nd ed. New York: McGraw-Hill; 1997.

D. Sistem Abjad

Nomor urut mengawali tiap daftar pustaka yang disusun berdasarkan abjad Sistem H, Hm, atau V.  Contoh yang diberikan adalah Sistem A dengan penulisan aran Sistem Hm.

Contoh :

·         Soemardi, T.P., Budiarso, D.A. Sumarsono, M. Fauzan, H. Djatmiko & R. Huwae. 1997. Light and low cost crossflow microhydro water turbine using composite  materials. Makara *2B: 42–50. [Keterangan: (*) 2 = nomor seri; B = seri majalah.]

·         Varga, R.S. 1970. Accurate numerical methods for nonlinear boundary value  problems. Dalam: Ortega, J.M. & W.C. Rheinholdt (eds.). 1970. Studies in numerical  analysis 2: Numerical solutions of nonlinear problems. Symposium in Numerical  olution of Nonlinear Problems, Philadelphia, October 21–23, 1968. SIAM, Philadelphia: 99–113.

E. Sistem Nomor Urut

Berbeda dengan sistem A, dalam sistem ini penulisan disusun berdasarkan nomor urut pengacuan buku dalam skripsi, bukan abjad nama penulis. Contoh yang diberikan adalah  Sistem N dengan penulisan daftar pustaka Sistem Hm.

Contoh :

·         Kaufman-Bühler W., Peters A. & Peters K. 1981. Mathematicians love books. Dalam: Steen, L.A. (ed.). 1981. Mathematics tomorrow. Springer-Verlag, New York: 121–126.

·         Varga, R.S. 1970. Accurate numerical methods for nonlinear boundary value  problems. Dalam: Ortega, J.M. & W.C. Rheinholdt (eds.). 1970. Studies in numerical  analysis 2: Numerical solutions of nonlinear problems. Symposium in Numerical  Solution of Nonlinear Problems, Philadelphia, October 21–23, 1968. SIAM, Philadelphia: 99–113.

2. Kalian temukan dan deskripsikan ketentuan penulisan artikel ilmiah dalam publikasi jurnal ilmiah.

 Artikel ilmiah adalah naskah asli tentang hasil sebuah penelitian yang dipublikasikan. Laporannya biasanya ditulis dengan tata cara tertentu dan dipublikasikan pada jurnal ilmiah yang terpilih dan yang juga dibaca oleh kalangan tertentu yaitu kelompok masyarakat ilmiah di bidang tertentu. Pada umumnya, jurnal yang menampilkan makalah ilmiah mempunyai aturan umum tentang teknik editorial, etika ilmiah, prosedur percetakan, dan penerbitan.

1.       JUDUL

Nama penulis pertama

Nama penulis kedua

Alamat penulis pertama (lengkap dengan email)

Alamat penulis kedua (lengkap dengan email)

Misal : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Gunadarma

(alamat instansi., bukan rumah) ..

2.      ABSTRAK

(abstrak ditulis dalam bahasa Indonesia dan bahasa Inggris, maksimum 250 kata)

Satu paragraf, memuat tujuan, metode penelitian yang digunakan, hasil, dan maksimum lima kata kunci.

Kata Kunci: aaaa, bbbb, cccc, dddd, eeee.

3.      PENDAHULUAN

Pendahuluan memuat latar belakang penelitian secara ringkas dan padat, dan tujuan. Dukungan teori tidak perlu dimasukkan pada bagian ini, tetapi penelitian sejenis yang sudah dilakukan dapat dinyatakan.

4.     METODE PENELITIAN

Metode penelitian merupakan prosedur dan teknik penelitian. Antara satu penelitian dengan penelitian yang lain, prosedur dan tekniknya akan berbeda. Kalau tidak berbeda, berarti penelitian itu hanya mengulang penelitian yang sudah ada sebelumnya. Tapi bukan berarti harus berbeda semuanya. Untuk penelitian sosial misalnya, populasi penelitian mungkin saja sama, tapi teknik samplingnya berbeda, teknik pengumpulan datanya berbeda, analisis datanya berbeda, dan lain-lain.

5.      Hasil Penelitian

Bertujuan untuk mengemukakan hasil penelitian. Secara umum bagian ini berisi penemuan-penemuan penelitian, penjelasan serta penafsiran data, dan hubungan data yang peroleh. Menulis "hasil" harus jelas supaya pembaca tidak mengira penulis telah menyembunyikan sesuatu atau mengira bagian tersebut terlewat pada waktu pertama kali membaca.

6.     PEMBAHASAN

Bagian ini memuat data (dalam bentuk ringkas), analisis data dan interpretasi terhadap hasil. Pembahasan dilakukan dengan mengkaitkan studi empiris atau teori untuk interpretasi. Jika dilihat dari proporsi tulisan, bagian ini harusnya mengambil proporsi terbanyak, bisa mencapai 50% atau lebih. Bagian ini bisa dibagi menjadi beberapa sub bab, tetapi tidak perlu mencantumkan penomorannya.

7.      PENUTUP

Bagian ini memuat kesimpulan dan saran. Kesimpulan dan saran dapat dibuat dalam sub bagian yang terpisah. Kesimpulan menjawab tujuan, bukan mengulang teori, berarti menyatakan hasil penelitian secara ringkas (tapi bukan ringkasan pembahasan). Saran merupakan penelitian lanjutan yang dirasa masih diperlukan untuk penyempurnaan hasil penelitian supaya berdaya guna. Penelitian tentunya tidak selalu berdaya guna bagi masyarakat dalam satu kali penelitian, tapi merupakan rangkaian penelitian yang berkelanjutan.

8.      DAFTAR PUSTAKA

Bagian ini hanya memuat referensi yang benar-benar dirujuk; dengan demikian, referensi yang dimasukkan pada bagian ini akan ditemukan tertulis pada bagian-bagian sebelumnya.

3.  Jelaskan, jika sumber informasi berupa buku atau majalah, data apa saja yang harus dicantumkan sesuai dengan cara yang berlaku.

Buku

Contoh dalam Daftar Acuan:

·         Keates, J.A. 1973. Cartographic Design and Production. London: Longmans.

·         Vanclay, F., and D. Bronstein. 1985. Environmental and social impact assessment. New York: Wiley & Sons

·         McCafrey, R., Y.Bock, and J.Rais. 1990. Crustal deformation and oblique plate convergence in Sumatera. Eos.Trans. 71: 637

Catatan: Dalam Daftar Acuan tidak diperkenankan memakai et al. artinya “et alii” artinya “dan lainlain”. Semua nama penulis atau kontributor pada penulisan tersebut ditulis dalam Daftar Acuan, sesuai aturan baku. Hanya dalam teks, dapat dipakai et al. jika penulis lebih dari dua orang, di belakang nama penulis pertama yang merupakan entry dalam Daftar Acuan.

Dalam teks mengacu pada contoh sumber informasi di atas ditulis sebagai berikut:

·         (Keates 1973)

·         (Vanclay & Bronstein 1985)

·         (McCafrey et al. 1990)

Perhatikan “et al.” ditulis selalu dengan huruf italic (miring) dan setelah “al” diikuti dengan titik, karena ini kependekan dari “alii” (artinya: “and others”, “dan lain-lain”). “et” artinya “dan” atau dalam bahasa Inggeris “and” sehingga tidak diikuti dengan titik (bukan kependekan) Kalau para penulis adalah editor, bukan yang menulis sendiri, maka di tambah di belakang nama atau nama-namanya dengan singkatan ed. (artinya “editor”), contoh 1), atau dalam tanda kurung (contoh 2) sebelum menulis angka “tahun” penulisan. Dalam bahasa Inggeris dipakai Eds. jika editornya lebih dari satu orang. (Editors)Kata ed atau eds ditulis dengan huruf miring

Contoh:

·         White, A.T., P.Martosubroto, and M.S.M. Sadorra. eds. 1989. atau

·         White, A.T., P. Martosubroto, and M.S.M. Sadorra (eds). 1989.

Majalah Terbitan Berkala

Majalah terbitan berkala memiliki identifikasi : Nama Majalah,, Volume (Isi) dan Nomor Urut untuk setiap Volume, dan keteraturan terbitan, seperti bulanan (monthly) dengan 12 nomor/volume, kuartalan (quarterly) dengan 4 nomor/volume dan dua-bulanan (bi-monthly) dengan 6 nomor/volume. Untuk sumber dari majalah, Volume, Nomor dan nomor halaman-halaman di mana tulisan itu dikutip, ditulis sebagai berikut:

·         Vol. XIX, Nomor 6, pp.245-249. Bagi majalah di mana nomor halaman berjalan dari awal volume (misalnya awal volume XIX No.1), maka nomor volume tidak ditulis lagi.

Misalnya Vol.XIX: 245-249

Nomor Volume dapat juga berupa nomor arab. Misalnya Vol.19: 245-249

Jika nomor halaman selalui dimulai pada setiap nomor dari tiap volume, maka nomor majalah perlu ditulis.

Misalnya: 10 (3): 24-28, artinya Volume 10, Nomor 3, halaman 24-28

Dalam bibliografi internasional juga dibakukan penulisan akronim dari journal tersebut dan akronim baku ini dipakai dalam daftar acuan. Lihat contoh-contoh di bawah ini: 33 Contoh ini diambil dari Journal “Marine Geodesy” yang mensyaratkan Chicago Style dipakai untuk penulisan ilmiah dalam Chicago Style.

1.         Currie, R.G. 1974. Solar cycle signal in surface air temperature. J.Geophys.Res. 79:567- 5600

2.       Chen, G., and R.Ezraty. 1999. Variations of southern ocean sea level and its possible relation with Antarctic sea ise. Int. J. Rem. Sens. 20(1): 31-47

3.       Brwon, W., W.Munk, F.Snodgrass, H.Mofjeld, and B.Zetler. 1975. Mode bottom experiment. J. Phys. Oceano. 5:75-85

4.       Brigham, E.O. 1973. The fast Fourier transform. New York:Prentice-Hall

5.       Bendat, J.S., and A.G.Piersol. 1986. Random Data: Analysis and measurement procedures (2nded. rev. and expanded). New York: John Wiley & Sons

SUMBER :

·         N. Utorodewo, Felicia. “Penulisan Daftar Pustaka.” erwini.files.wordpress.com/04-fnu-daftar-pustaka-1.doc (20 Nov. 2013)

·         Ganefri. (2012) “Panduan Menulis Artikel Ilmiah Untuk Jurnal” Universitas Negeri Padang 2-9.

·         http://edi_mp.staff.gunadarma.ac.id/Downloads/files/20476/Tata+Cara+Penulisan+Pustaka.pdf

·         http://pardede.staff.gunadarma.ac.id/Downloads/files/19064/Aturan+Penulisan+Artikel+Jurnal+Ilmiah+UG.pdf.