TUGAS ETIKA PROFESI AKUNTANSI

TUGAS ETIKA PROFESI AKUNTANSI

(KASUS KAP ARTHUR ANDERSEN TERHADAP ENRON )

A.  Sejarah Enron

Enron dibentuk pada tahun 1985 oleh sebuah perusahaan “ Houston Natural Gas” dengan “InterNorth” (penyalur gas alam melalui pipa), sebuah Perusahaan lain dalam pemipaan minyak sebagai hasil merger yang diwajibkan oleh peraturan perundangan Pemerintah federal Amerika.  Pada tahun 1997 Enron membeli perusahaan pembangkit listrik “Portland General Electric Corp” senilai $ 2 milyar. Sebelum tahun 1997 berakhir, manajemen mengubah perusahaan tersebut menjadi “Enron Capital and Trade Resources” yang menjadi perusahaan Amerika terbesar yang memperjualbelikan gas alam serta listrik. Pendapatan meningkat drastis dari $ 2 milyar menjadi $ 7 milyar dengan karyawan yang juga tumbuh dari 200 orang menjadi 2.000 orang.

Tidak cukup dengan prestasi tersebut, Enron membentuk pula “Enron Online” (EOL) pada bulan oktober 1999. EOL merupakan unit usaha Enron yang secara online memasarkan produk energi secara elektronik lewat website. Dalam sekejap, EOL berhasil melaksanakan transaksi senilai $ 335 milyar pada tahun 2000. Pada Januari 2000, Enron mengumumkan sebuah rencana besar yang amat ambisius untuk membangun jaringan elektronik broadbrand yang berkecepatan tinggi (high speed broadbrand) dengan kapasitas jaringan penjualan brandwidth untuk melakukan penjualan gas serta listrik. Enron membiayai ratusan juta dollar guna melaksanakan program ini, walaupun keuntungannya belum nampak, namun harga saham Enron di Wall Street melonjak menjadi $ 40, bahkan meningkat menjadi $ 90,56, sehingga Enron dinyatakan oleh majalah Fortune maupun media lain sebagai “one of the most admired and innovative companies in the world” (Perusahaan Amerika yang Paling Inovatif) selama enam tahun berturut-turut.

B.  Jatuhnya Enron

Enron Corporation adalah “pencakar langit” dalam dunia bisnis Amerika, sama seperti Gedung World Trade Center yang menjulang tinggi di kota New York. Mirip Tragedi WTC, Enron menguap jadi debu saat perusahaan itu menyatakan diri bangkrut pada 30 November 2001 lalu, kebangkrutan terbesar dalam sejarah bisnis Amerika sepanjang masa.

Enron dipandang sukses menyulap diri dari sekadar perusahaan pipanisasi gas alam di Negara Bagian Texas pada 1985 menjadi raksasa global dalam beberapa tahun terakhir. Dia membeli perusahaan air minum di Inggris dan membangun pembangkit listrik swasta di India. Konsep bisnisnya yang visioner dan futuristik membuat dia menjadi anak emas di lantai bursa Wall Street. Harga sahamnya terus meroket.

Akhir 1999, Enron meluncurkan EnronOnline yang dianggap akan mengubah wajah bisnis energi masa depan. Memanfaatkan Internet, divisi e-commerce itu membeli gas, air minum dan tenaga listrik dari produsen dan menjualnya kepada pelanggan atau distributor besar. Enron bahkan memperluas wilayah, membangun jaringan telekomunikasi berkecepatan tinggi serta bertekad menjual bandwidth jaringan itu seperti dia menjual gas dan listrik. Setelah itu mungkin dia akan jual-beli online untuk kertas daur ulang pabrik miliknya.

Tak lama setelah dia memasuki bisnis jasa video-on-demand dimana menjual tayangan video kepada pelanggan via sambungan internet kecepatan tinggi, harga saham Enron mencapai puncaknya, US$ 90 per lembar, pada Agustus 2000. Meski kemudian merosot bersama jatuhnya saham-saham teknologi dan internet lain, nilai pasar Enron masih berkisar US$ 60 milyar.

Pada Oktober 2001 Enron menjatuhkan bom di Wall Street dengan melaporkan kerugian ratusan juta dolar pada kwartal itu. Sangat mengejutkan karena Enron hampir selalu membawa berita gembira ke lantai bursa dengan melaporkan keuntungan selama empat tahun berturut-turut. Kabar buruk itu membanting harga saham Enron dari sekitar US$ 30 menjadi US$ 10 per lembar, hanya dalam hitungan hari.

Securities Exchange Commission (SEC), badan pengawas pasar modal, mencium ada yang tidak beres dan mulai menggelar penyidikan. Dalam kondisi terdesak, Enron menjatuhkan bom lebih dahsyat lagi ke lantai bursa ketika pada 8 November 2001 mengakui bahwa keuntungannya selama ini adalah fiksi belaka. Enron merevisi laporan keuangan lima tahun terakhir dan membukukan kerugian US$ 586 juta serta tambahan catatan utang sebesar US$ 2,5 miliar.

Namun, pada akhir November 2001, Enron sedikit bisa bernafas lega ketika Dynegy Inc, pesaingnya yang jauh lebih kecil, berniat membeli sahamnya dalam sebuah kesepakatan merger. Harapan itu tak berumur lama. Dynegy mundur setelah Enron makin kehilangan kepercayaan investor dan rating kreditnya jatuh ke titik terendah-berstatus “junk-bond”. Ketika tak kurang seperempat milyar lembar sahamnya dipertukarkan di lantai bursa, harga Enron meluncur ke dasar jurang. Saham Enron yang pada Agustus 2000 masih berharga US$ 90 per lembar, terjerembab jatuh hingga tidak lebih dari US$ 45 sen. Akhirnya pada tanggal 2 Desember 2001 Enron menyerah dan mengajukan petisi bangkrut.

Kejatuhan Enron ternyata mengundang tanya dan rasa curiga yang besar bagi kalangan publik. Dalam proses pengusutan sebab-sebab kebangkrutannya, belakangan Enron dicurigai telah melakukan praktek window dressing. Manajemen Enron telah menggelembungkan (mark up) pendapatannya US$ 600 juta, dan menyembunyikan utangnya sejumlah US$ 1,2 milliar. Manipulasi ini telah berlangsung bertahun-tahun, sampai Sherron Watskin, salah satu eksekutif Enron yang tak tahan lagi terlibat dalam manipulasi itu, mulai “berteriak” melaporkan praktek tidak terpuji itu. Keberanian Watskin inilah yang membuat semuanya menjadi terbuka.

Sejak akhir tahun 2000, ketika harga saham Enron di posisi puncak, para eksekutif menjual saham yang mereka miliki dengan total nilai US$ 1,1 milyar. Selama empat tahun terakhir, Kenneth L. Lay, presiden komisaris sekaligus direktur Enron diperkirakan meraup untung US$ 205 juta dari penjualan sahamnya. Dalam kurun yang sama dia membujuk karyawan dan investor untuk membeli saham Enron, antara lain dengan iming-iming laporan keuangan yang menjanjikan tapi palsu. Bahkan pada 26 September 2001, ketika harga saham jatuh menjadi US$ 25 per lembar, Ken Lay masih mencoba menghibur karyawan untuk tidak menjualnya, sebaliknya membujuk mereka membeli. Dalam e-mail yang dikirimkan kepada para karyawan yang risau, dia mengatakan perusahaan dalam kondisi sehat secara keuangan dan bahwa harga saham Enron “luar biasa murah” dalam posisi itu. Namun, hanya beberapa pekan kemudian, Enron melaporkan kerugian yang bermuara pada kebangkrutannya. Para karyawan tak bisa menjual saham mereka sampai semuanya sudah terlambat, Enron kehilangan nilai sama sekali.

Proses pengusutan juga membuahkan suatu penemuan yang menarik, yaitu kisah pemusnahan ribuan surat elektronik dan dokumen lainnya yang berhubungan dengan audit Enron oleh petinggi di firma audit Arthur Andersen. Pada tanggal 12 Oktober 2001 Arthur Andersen menerima perintah dari para pengacara Enron untuk memusnahkan seluruh materi audit, kecuali berkas-berkas yang paling dasar. Kini, Arthur Andersen menghadapi berbagai tuntutan di pengadilan. Diperkirakan tak kurang dari $ 32 miliar harus disediakan Arthur Andersen untuk dibayarkan kepada para pemegang saham Enron yang merasa dirugikan karena auditnya yang tidak becus. Ratusan mantan karyawan yang marah juga sudah melayangkan gugatan kepada Andersen. Di luar itu, otoritas pasar modal dan hukum Amerika Serikat pasti akan memberi sanksi berat jika tuduhan malapraktek itu terbukti. Belakangan, salah satu mantan petinggi Enron, Cliff Baxter tewas bunuh diri karena tak tahan menghadapi tekanan bertubi-tubi.

Selain penghancuran dokumen, terungkap pula adanya kemitraan Enron dengan perusahaan “kosong”, seperti Chewco dan JEDI. Perusahaan dengan nama yang terkesan main-main (Chewco dan JEDI adalah karakter dalam Star Wars) ini membuat para eksekutif Enron yang mengemudikannya kaya raya, dan Enron membuat pembukuan off balance sheet atas kerugian ratusan juta dolar sehingga tersembunyi dari mata investor dan pihak lain.

C.  Pelanggaran Yang Dilakukan Enron

Untuk memenuhi persyaratan Moody’s dan S&P s, Enron menjaga leverage rationya. Kegagalan untuk meningkatkan credit ratingnya mendorong Enron untuk meningkatkan margin dengan memperbesar paper profit dan penurunan nilai assets ditransfer ke Special Purpose Vehicle (SPV). Untuk meningkatkan modal dan melindungi risiko, Enron memanfaatkan SPV, bekerjasama dengan pihak luar sebagai “ keranjang sampah” untuk menambah Assets dan Liabilities, termasuk tempat pembuangan asset yang mengalami penurunan nilai, lindung nilai untuk meng-offset kerugian Enron dan memanfaatkan derivatives. Karena tidak dikonsolidasikan, maka laporan keuangan Enron tidak terganggu.

Kerugian yang diderita SPV tertutup dengan saham Enron. Tiga dari 2000 SPV dipimpin Festow dari 1999 sampai July 2001, membayar Festow lebih dari $ 30 juta untuk management fees. Jauh lebih besar dari salarynya di Enron dengan persetujuan top Management dan BOD Enron. Suatu SPV juga melakukan investasi ke SPV lain. November 2001, 75% saham di mariner engine inc meningkat menjadi $ 350 Juta, hampir 2 kali lipat nilai initial investment. Penilaian deposito deep well oil reserve, long term future contracts dan derivatives yang tidak memiliki quoted market price membuka peluang untuk windows dressing melalui discretionary valuation models sesuai dengan metode dan asumsi yang digunakan.

D.  Dampak Keruntuhan Enron

Keruntuhan perusahaan energi Enron cukup banyak berdampak bagi dunia bisnis internasional. Akibat kebangkrutan Enron pada tahun 2001 sedikitnya 4.000 karyawan kehilangan pekerjaan. Kolapsnya Enron juga mengguncang neraca keuangan para kreditornya yang telah mengucurkan milyaran dolar (JP Morgan Chase dan Citigroup adalah dua kreditor terbesarnya). Para karyawan Enron dan investor kecil-kecilan juga dirugikan karena simpanan hari tua mereka yang musnah. Sebagian besar dana pensiun dan tabungan 20.000 karyawan Enron terikat dalam saham yang kini tanpa nilai.
Banyak lembaga keuangan internasional juga ikut menderita kerugian akibat bngkrutnya Enron, sehingga membuat mereka semakin berhati-hati dalam membidik peluang investasi. Perusahaan-perusahaan yang sahamnya diperdagangkan di pasar modal diharuskan memenuhi persyaratan pembeberan (disclosure) yang luar biasa ketat.           

Kasus Enron juga melatarbelakangi munculnya Sarbanes Oxley. Sarbanes Oxley adalah nama lain dari undang-undang reformasi perlindungan investor (The Company Accounting Reform and Investor Protection Act of 2002) yang ditandatangani George Bush bulan Juli tahun 2002 lalu. Banyak yang menyebutkan bahwa undang-undang ini adalah reaksi keras regulator AS terhadap kasus Enron pada akhir tahun 2001. Inti utama dari undang-undang ini adalah upaya untuk lebih meningkatkan pertanggungjawaban keuangan perusahaan publik (good corporate governance). Undang-undang ini berpengaruh signifikan terhadap manajemen perusahaan publik, akuntan publik (auditor), dan pengacara yang berparaktek di pasar modal. Mengingat sifatnya yang sangat ketat dan berdampak luas, undang-undang ini terbilang kontroversial dan menjadi polemik hingga sekarang.        

Arthur Andersen LLP (member di Amerika Serikat) yang dianggap ikut bersalah dalam kebangkrutan Enron juga terkena imbasnya. Member Arthur Andersen di beberapa negara seperti, Jepang dan Thailand, telah membuat kesepakatan merger dengan KPMG, Australia dan Selandia Baru dengan Ernst & Young, dan Spanyol dengan Deloitte Touche Tohmatsu. Di Amerika sendiri, aktivitas seluruh member Andersen dibekukan pemerintah. Akibatnya, menurut Asian Wall Street Journal klien-klien Andersen LLP beralih ke berbagai auditor. Antara lain Delotte and Touche (10 persen), KPMG (11 persen), PriceWaterhouseCooper (20 persen), dan Ernst & Young (28 persen). Dan yang berpindah ke auditor-auditor kecil lainnya atau mengaku belum tahu berpindah kemana sebanyak 40 persen.
Masih banyak lagi hal-hal yang dipengaruhi oleh keruntuhan Enron, seperti munculnya trauma dalam bursa saham terhadap efek domino skandal Enron. Hal ini membuat para investor mengurangi aktivitasnya di bursa saham sehingga gairah bursa dunia menjadi lesu.

Pada kasus Enron ini, lembaga-lembaga eksternal juga ikut bertanggung jawab terjadinya kasus tersebut. Diantaranya;

1. Auditor

Arthur Andersen (satu dari lima perusahaan akuntansi terbesar) adalah kantor akuntan Enron. Tugas dari Andersen adalah melakukan pemeriksaan dan memberikan kesaksian apakah laporan keuangan Enron memenuhi GAAP (generally accepted accounting practices). Andersen, disewa dan dibayar oleh Enron. Andersen juga menyediakan konsultasi untuk Enron, dimana hal ini melebihi wewenang dari akuntan publik umumnya. Selain itu Andersen mengalami konflik kepentingan akibat pembayaran yang begitu besar dari Enron, $5 juta untuk biaya audit dan $50 juta untuk biaya konsultasi.

2. Konsultan hukum

Konsultan hukum Enron, khususnya Vinson & Elkins juga disewa oleh Enron. Konsultan hukum ini bertanggungjawab untuk menyediakan opini hukum atas strategi, struktur, dan legalitas umum atas semua yang dilakukan oleh Enron. Sama dengan Andersen, saat ditanyakan mengapa tidak ikut menghalangi ide dan aktivitas ilegal Enron, konsultan hukum ini menjelaskan bahwa Enron tidak memberikan informasi yang lengkap, khususnya tentang kepemilikan di SPEs.

3. Regulator

Enron sebagai perusahaan yang melakukan perdagangan di pasar energi diawasi oleh Federal Energy Regulatory Commission (FERC), akan tetapi FERC tidak melakukan pengawasan secara mendalam. Hal ini dikarenakan Enron melakukan aktivitasnya dalam perdagangan listrik tidak di satu negara, yaitu antar negara.

4.  Pasar ekuitas

Sebagai perusahaan publik, Enron diharuskan mengikuti peraturan dari SEC. Akan tetapi dalam pengawasannya SEC, tidak melakukan investigasi secara mendalam atau melakukan konfirmasi ulang terhadap Enron. SEC hanya mengandalkan pada testimoni yang dibuat oleh lembaga lain seperti auditor perusahaan (Arthur Andersen). Sedangkan NYSE mengharuskan Enron memenuhi peraturan perdagangan di NYSE. Berbeda dengan SEC, NYSE tidak hanya melakukan verifikasi firsthand.

5. Pasar hutang

Enron, seperti perusahaan lainnya menginginkan dan membutuhkan sebuah nilai rating. Sehingga Enron membayar Standard & Poors serta Moody’s untuk memberikan nilai rating. Rating ini dibutuhkan untuk sekuritas hutang perusahaan yang diterbitkan dan diperdagangkan di pasar. Yang menjadi masalah, perusahaan rating tersebut hanya melakukan analisis sebatas pada data yang diberikan kepada mereka oleh Enron, operasional dan aktivitas keuangan Enron. Terjadi perdebatan apakah perusahaan rating harus memeriksa total hutang perusahaan atau tidak. Khususnya yang berkaitan dengan SPEs. Meningkatnya defisit dalam arus kas perusahaan menyebabkan timbulnya masalah manajemen keuangan yang mendasar pada Enron.

Pertumbuhan perusahaan membutuhkan adanya modal eksternal. Tambahan modal dapat diperoleh dari hutang baru dan ekuitas baru. Ken Lay dan Jeff Skilling, enggan untuk menerbitkan jumlah besar dari ekuitas baru. Karena akan mendilusi laba dan jumlah saham yang dipegang oleh pemegang saham. Pilihan menggunakan utang juga terbatas, dengan tingkat utang yang tinggi menyebabkan rating Enron hanya sebesar BBB, tingkat rating yang rendah oleh lembaga pemberi rating (Eiteman, dkk, 2007). Andrew Fastow bersama dengan asistennya membuat SPEs, alat yang digunakan dalam jasa keuangan. SPEs memiliki dua tujuan penting, pertama; menjual aset-aset yang bermasalah ke rekanan. Enron menghilangkan aset tersebut dari neraca, mengurangi tekanan akibat utang dan menyembunyikan kinerja buruk investasi. Hal ini dapat mendatangkan dana tambahan untuk membiayai kesempatan investasi baru. Kedua; memperoleh pendapatan untuk memenuhi laba yang disyaratkan oleh Wall Street.

SPEs dibiayai dari tiga sumber; (1) ekuitas dalam bentuk saham tresuri, (2) ekuitas dalam bentuk minimum 3% dari aset yang berasal dari pihak ketiga yang tidak berhubungan, (3) jumlah yang besar dari utang bank. Modal ini berada pada sisi kanan neraca SPEs, akan tetapi pada sisi kiri modal digunakan untuk membeli aset dari Enron. Hal ini menyebabkan harga saham SPEs berkaitan dengan harga saham Enron. Saat saham SPEs naik, maka saham Enron ter-apresiasi. Sedangkan saat harga saham SPEs turun, maka harga saham Enron ter-depresiasi (Eiteman, dkk, 2007). Menurunnya harga saham Enron hingga $47 per lembar saham pada bulan Juli 2001, menyebabkan investor curiga. Hal ini menyebabkan Sherron Watkins, wakil presiden Enron mencoba memperingatkan Kenneth Lay dengan membawa 6 lembar surat yang menjelaskan proses akuntan yang tidak wajar sehubungan dengan SPEs dan memperingatkan akan kecurangan proses akuntan. Akan tetapi peringatan Sherron Watkins tidak dihiraukan oleh Ken Lay, sehingga terjadilah tsunami di Enron. Harga sahamnya jatuh hingga tersisa $1 per lembar saham yang menyebabkan Enron bangkrut (Velasquez, 2006).Pada Bulan Februari 2002, Sherron Watkins dipanggil oleh DPR untuk menjelaskan skandal Enron, tentang aktivitas akuntansi perusahaan. Kemudian Sherron Watkins menjelaskan semua permasalahan tersebut, dan menyebabkan dirinya dijuluki sebagai courageous whistleblower (Velasquez, 2006).

E.  Idenpedensi Auditor

Carey dalam Mautz (1961:205) mendefinisikan independensi akuntan publik dari segi integritas dan hubungannya dengan pendapat akuntan atas laporan keuangan.

Independensi meliputi:

1.    Kepercayaan terhadap diri sendiri yang terdapat pada beberapa orang profesional. Hal ini merupakan bagian integritas profesional.

2.    Merupakan istilah penting yang mempunyai arti khusus dalam hubungannya dengan pendapat akuntan publik atas laporan keuangan. Independensi berarti sikap mental yang bebas dari pengaruh, tidak dikendalikan oleh pihak lain, tidak tergantung pada orang lain. Independensi juga berarti adanya kejujuran dalam diri auditor dalam mempertimbangkan fakta dan adanya pertimbangan yang obyektif tidak memihak dalam diri auditor dalam merumuskan dan menyatakan pendapatnya.

Independensi akuntan publik merupakan dasar utama kepercayaan masyarakat pada profesi akuntan publik dan merupakan salah satu faktor yang sangat penting untuk menilai mutu jasa audit.

Independensi akuntan publik mencakup dua aspek, yaitu :

1.    Independensi sikap mental

2.    Independensi penampilan.

Independensi sikap mental berarti adanya kejujuran di dalam diri akuntan dalam mempertimbangkan fakta-fakta dan adanya pertimbangan yang obyektif tidak memihak di dalam diri akuntan dalam menyatakan pendapatnya.

Independensi penampilan berarti adanya kesan masyarakat bahwa akuntan publik bertindak independen sehingga akuntan publik harus menghindari faktor-faktor yang dapat mengakibatkan masyarakat meragukan kebebasannya. Independensi penampilan berhubungan dengan persepsi masyarakat terhadap independensi akuntan publik (Mautz, 1961:204-205).

Selain independensi sikap mental dan independensi penampilan, Mautz mengemukakan bahwa independensi akuntan publik juga meliputi independensi praktisi (practitioner independence) dan independensi profesi (profession independence). Independensi praktisi berhubungan dengan kemampuan praktisi secara individual untuk mempertahankan sikap yang wajar atau tidak memihak dalam perencanaan program, pelaksanaan pekerjaan verifikasi, dan penyusunan laporan hasil pemeriksaan. Independensi ini mencakup tiga dimensi, yaitu independensi penyusunan progran, independensi investigatif, dan independensi pelaporan. Independensi profesi berhubungan dengan kesan masyarakat terhadap profesi akuntan publik.

Kesimpulan

Dari kasus tersebut bisa saya simpulkan bahwa Enron dan KAP Arthur Andersen sudah melanggar kode etik yang seharusnya menjadi pedoman dalam melaksanakan tugasnya dan bukan untuk dilanggar. Mungkin saja pelanggaran tersebut awalnya mendatangkan keuntungan bagi Enron, tetapi akhirnya dapat menjatuhkan kredibilitas bahkan menghancurkan Enron dan KAP Arthur Andersen. Dalam kasus ini, KAP yang seharusnya bisa bersikap independen tidak dilakukan oleh KAP Arthur Andersen. Karena perbuatan mereka inilah, kedua-duanya menuai kehancuran dimana Enron bangkrut dengan meninggalkan hutang milyaran dolar sedangakn KAP Arthur Andersen sendiri kehilangan keindependensiannya dan kepercayaan dari masyarakat terhadap KAP tersebut, juga berdampak pada karyawan yang bekerja di KAP Arthur Andersen dimana mereka menjadi sulit untuk mendapatkan pekerjaan akibat kasus ini. Kesimpulan yang bisa diambil dar ketiga sumber yang saya kutip kurang lebih sama seperti yang saya simpulkan.

Salah satunya adalah kesimpulan yang saya kutip dari blog yang Diposkan oleh Dr. Dedi Kusmayadi, SE., M.Si., Ak di 04:47 yang berisi sebagai berikut :

• Pihak manajemen Enron telah melakukan berbagaimacam pelanggaran praktik bisnis yang sehat melakukan (Deception, discrimination of information, coercion, bribery) dan keluar dari prinsif good corporate governance.Akhirnya Enron harus menuai suatu kehancuran yang tragis dengan meninggalkan hutang milyaran dolar.

• KAP Andersen sebagai pihak yang seharusnya menjungjung tinggi independensi, dan profesionalisme telah melakukan pelanggaran kode etik profesi dan ingkar dari tanggungjawab terhadap profesi maupun masyarakat diantaranya melalui Deception, discrimination of information, coercion, bribery. Akhirnya KAP Andersen di tutup disamping harus mempertanggungjawabkan tindakannya secara hukum.

REFERENSI :

http://uwiiii.wordpress.com/2009/11/14/kasus-enron-dan-kap-arthur-andersen/

http://hafikahadiyanti.wordpress.com/2013/09/10/sejarah-kasus-enron/

http://hafikahadiyanti.wordpress.com/2013/09/10/sejarah-kasus-enron

http://mikhaanitaria.blogspot.com/2010

Strategies For The Reading Comprehension Section

Strategies For The Reading Comprehension Section

Prepare before the Test

Read on a variety of topics to build your English vocabulary.A large number of the passages on the TOEFL deal with topics in the natural sciences, the social sciences, and history. A smaller number related to culture and the arts. Read as much as you can in these subject area, particularly from textbooks, magazines, and newspapers.

Practice trying to guess the meaning of unfamiliar words from the way they are used in sentences. Use other words in the sentence, your understanding in the passage, and your knowledge of the world as clues to the meaning of unfamiliar words.

Be familiar with the testing tools used on the computer test. Practice using the mouse and the scroll bar. Practice reading from a computer screen and scrolling through a passage.

Pace Yourself

Work as quickly as you can.Pay attention to the number of questions and the amount of time you have during the test. On the paper test, you have 55 minutes to read all of of the passages and answer 50 questions, This means you have only 10 to 11 minutes to spend on each passage and its questions.

You can leave questions unanswered on both the paper test and the computer test. Later, you can go back to answer, review, or change your answers to previous questions. This is easier to do on the paper test because you can see and mark the questions. On the computer test, you have to remember which questions you skip because you are not allowed to write anything. Eliminate answer choices you know are incorrect. Then, if you are not sure of the correct answer, guess!

Answer all questions about one passage before you move on to the next passages. On the computer test, although you are allowed to return to previous passages, this process takes a lot of time. It is better to finish each passage before going on.

Begin by Skimming

On both the paper and computer tests, begin a passage by skimming it. Skimming is reading quickly for a general understanding of the meaning and organization. Frequently the first question about a passage asks about its topic or main idea.

Read the first one or two sentences in each paragraph to get an idea of its content. Notice key words and phrases that are repeated throughout the passage. Read the last sentences in the last paragraph.

On the computer test, you must use the scroll bar on skim the passages because most of them are too long to fit on a single screen.

Identify What the Question Wants

Identify exactly what each question wants to know. Does it ask about information that is mentioned in the passage? Or does it ask about something that is NOT in the passage? Does it ask you to identify something that author stated. Or does it ask you to make an inference based on something the author implied? Does it ask you about the meaning of a word or phrase?

When you know what you are looking for, you can scan the passage to find the information you need. Scanning means looking for key words and phrases. On the computer test, sometimes the computer will tell you which paragraph to look in and will make that paragraph with an arrow.

In question about vocabulary, look for context clues in the passage. Use your knowledge of sentence structure, punctuation, and other words and ideas in the passage.

Sample: Reading Comprehension Questions

Questions 1–4 are about the following announcement.

Student Volunteers Needed! On Saturday, December 12th, from 10 A.M. until 4 P.M., Carverton Middle School will be holding a music festival in the school gymnasium. The special event will feature a variety of professional musicians and singers. Task Time Date Make posters 1 P.M.–4 P.M. December 5th Set up gym 11 A.M.–4 P.M. December 11th Help performers 9 A.M.–4 P.M. December 12th Welcome guests 10 A.M.–2 P.M. December 12th Clean up gym  4 P.M.–7 P.M. December 12th Interested students should speak with Ms. Braxton, the music teacher. Students who would like to help at the festival must have written permission from a parent or guardian.

1. What time will the festival begin?

1. 10 A.M.
2. 11 A.M.
3. 1 P.M.
4. 2 P.M.

2. In line 2, the word feature is closest in meaning to _______.

1. look
2. keep
3. include
4. entertain

3. What job will be done the day before the festival begins?

1. Making posters
2. Setting up the gym
3. Cleaning up the gym
4. Helping the performers

4. Who is told to talk to Ms. Braxton?

1. Parents
2. Students
3. Teachers
4. Performers

Questions 5–11 refer to the following story.

Line
	"Did you see that?" Joe said to his friend Bill. "You're a great shooter!"   Bill caught the basketball and bounced it before throwing it again. The ball flew into the net.   "Bill, you never miss!" Joe said admiringly.
5	"Unless I'm in a real game," Bill complained. "Then I miss all the time."   Joe knew that Bill was right. Bill performed much better when he was having fun with Joe in the school yard than he did when he was playing for the school team in front of a large crowd.   "Maybe you just need to practice more," Joe suggested.
10	"But I practice all the time with you!" Bill objected. He shook his head. "I just can't play well when people are watching me."   "You play well when I'm watching," Joe pointed out.   "That's because I've known you since we were five years old," Bill said with a smile. "I'm just not comfortable playing when other people are around."
15	Joe nodded and understood, but he also had an idea.   The next day Joe and Bill met in the school yard again to practice. After a few minutes, Joe excused himself.   "Practice without me," Joe said to his friend. "I'll be back in a minute."   Joe hurried through the school building, gathering together whomever he could find—two
20	students, a math teacher, two secretaries, and a janitor.
	When Joe explained why he needed them, everyone was happy to help.   Joe reminded the group to stay quiet as they all went toward the school's basketball court. As Joe
25	had hoped, Bill was still practicing basketball. He made five baskets in a row without noticing the silent people standing behind him.   "Hey, Bill!" Joe called out finally.   Bill turned. A look of surprise came over his
30	face.   "I just wanted to show you that you could play well with people watching you," Joe said. "Now you'll have nothing to worry about for the next game!"

5. What would be the best title for the story?

1. Joe Joins the Team
2. Practice Makes Perfect
3. Bill Wins the Big Game
4. Bill's Basketball Problem

6. In line 6, the word performed is closest in meaning to _______.

1. acted
2. played
3. moved
4. changed

7. Why is Bill upset?

1. He plays better in practice than he does during games.
2. The school yard is not a good place to practice.
3. Joe watches him too closely when he plays.
4. His team loses too many games.

8. Why does Bill play well when Joe is watching him?

1. He is comfortable with Joe.
2. Joe tells him how to play better.
3. He does not know that Joe is there.
4. He wants to prove to Joe that he is a good player.

9. Why does Joe decide to gather a group of people?

1. Because he wants more players for his team
2. Because he wants to help Bill feel less nervous
3. Because he wants to show them his talent
4. Because he wants more people to see the next game

10. At the end of the story, all of the following people watch Bill practice EXCEPT _____.

1. Joe
2. a janitor
3. a math teacher
4. the basketball coach

11. Why does the group have to be quiet when they go to the basketball court?

1. Because Joe is telling Bill what to do
2. Because they do not want Bill to know they were there
3. Because Bill likes to practice alone
4. Because the group needs to listen to Joe’s instructions

Sumber :

·         https://www.ets.org/toefl_junior/prepare/standard_sample_questions/reading_comprehension

·         http://khengdina.hubpages.com/hub/TOEFL-strategies-For-The-Reading-Comprehension-Section

·         http://www.tcyonline.com/toefl/str_read.php

TUGAS SOFTSKILL : STRATEGY OF STRUCTURE TOEFL

Nama         :  Riesky Ramadhian

Kelas         :  3 EB 25

NPM          :  26211166

STRATEGY OF STRUCTURE TOEFL

According to wikipedia is “grammar is the set of structural rules that govern the composition of clauses, phrases, and words in any given natural language. The term refers also to the study of such rules, and this field includes morphology, syntax, and phonology, often complemented by phonetics, semantics, and pragmatics. Linguists do not normally use the term to refer to orthographical rules, although usage books and style guides that call themselves grammars may also refer to spelling and punctuation.” While understanding the grammar by Oxford learner's pocket dictionary is: book that describes the rules for forming words and making sentences.

TOEFL stands for Test of English as a Foreign Of Language. TOEFL is a standardized English language skills in writing a person who covers four aspects of mastery: Listening, Writing and Reading.

Strategy of Structure

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 sentence.

Eliminate answers that do not complete the sentence correctly.

3.    Do not try to eliminate incorrect answers by looking only at the answers.

The incorrect answers are generally correct by themselves. The incorrect answers are generally incorrect only when used to complete the sentence.

4.    Never leave any answers blank.

Be sure to answer each question even 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 questions.

Skill 1: Make sure that sentence has a subject and a Verb .

You know that a sentence in English should have a subject and a verb. The most common types of problems that you will encounter in the Structure section of the TOEFL test are related to subjects and verbs; perhaps the sentence is missing either the subject, or the verb, or both; perhaps the sentence has an extra subject or verb.

Example :

______was ringing continuously for hours.

(A) Loudly

(B) In the morning

(C) The phone

(D) The bells

Analysis:

In this example, you should notice immediately that there is a verb, was ringing, but there is no subject. Answer (C) is the best answer because it is a singular subject that agrees with the singular verb was ringing. Answer (A), loudly, and answer (B), in the morning, are not subjects, so they are not correct. Although answer (D), bells, could be a subject, it is not correct because bells is plural and it does not agree with the singular verb was ringing.

SKILL 2: BE CAREFUL OF OBJECTS OF PREPOSITIONS

Object (what comes after) preposition MUST noun or pronoun). An example of the preposition that in, at, of, to, by, on, behind, and others. Please refer to the dictionary to determine the form of the preposition.

example:

After his exams Tom will take a trip by boat.

In the sentence above, there are two preposition: after and by. The word exam (noun) is the object of the preposition after, and the boat is an object of the preposition by.

The object of the preposition can create confusion on the part of the TOEFL test structure / grammar. REMEMBER! The object of the preposition is not the subject of the sentence.

Example :

With his friends _____ found the movie theater.

a) has

b) he

c) later

d) when

Analysis:

In this example you should look first for the subject and the verb. You should notice the verb found and should also notice that there is no subject. Do not think that friend is the subject; friend is the object of the preposition with, and one noun cannot be both a subject and an object at the same time. Because a subject is needed in this sentence, answer (B), he, is the best answer. Answers (A), (C), and (D) are not correct because they cannot be subjects

SKILL 3: BE CAREFUL OF PRESENT PARTICIPLES

Present participle is verb + ing : talking , playing , watching, etc. . Present participle form of the problem can be Spieler Structure TOEFL test . Present participle can only be an adjective ( adjective ) which generally describes the subject of like Appositive ( see here on appositive ) or be part of keja word ( verb ) when preceded by be ( am , is , are , was , were ) .

The man is talking to his friend .

The man talking to his friend has a beard .

In the first sentence talking present participle form of the verb part because preceded by Be ( is ) . While no. 2 talking present participle is an adjective ( describes the men 's ) and not as part of a verb because it is not preceded by some as the first sentence . Verb of the sentence into two: has ( the man has a beard ) .

Sample sentences below illustrates how the present participle can be a rapscallion in Structure TOEFL test.

Example :

The child ____ playing in the yard is my son.

a.       Now

b.      Is

c.       He

d.      was

Analysis:

In this example, if you look at only the first words of the sentence, it appears that child is the subject and playing is part of the verb. If you think that playing is part of the verb, you might choose answer (B), is, or answer (D), was, to complete the verb. However, these two answers are incorrect because playing is not part of the verb. You should recognize that playing is a participial adjective rather than a verb because there is another verb in the sentence (is). In this sentence there is a complete subject (child) and a complete verb (is), so this sentence does not need another subject or verb. The best answer here is (A).

SKILL 4 : BE CAREFUL OF PAST PARTICIPLES

Past participles can cause confusion in the Structure section of the TOEFL test because a past participle can be either an adjective or a part of a verb. The past participle is the form of the verb that appears with have or be. It often ends in -ed, but there are also many irregular past participles in English. (See Appendix F for a list of irregular past participles).

Example :

The packages____ mailed at the post office will arrive Monday.

a.       Have

b.      Were

c.       Them

d.      just

Analysis :

In this example, if you look only at the first few words of the sentence, it appears that packages is the subject and mailed is either a complete verb or a past participle that needs a helping verb. But if you look further in the sentence, you will see that the verb is will arrive. You will then recognize that mailed is a participial adjective and is therefore not part of the verb. Answers (A) and (B) are incorrect because mailed is an adjective and does not need a helping verb such as have or were. Answer (C) is incorrect because there is no need for the object them. Answer (D) is the best answer to this question.

Skill 5 : Use a Adverb Time Connector and Cause Connector correctly

Sentences using clauses of clause adverb of time has 2 basic patterns:

§  I will sign the check before you live.

§  Before you live, I will sign the check.

Each of the examples above, there are two clauses: you live and I will sign the check. The second clause of the adverb time clause which (you live) because it is preceded by a conjunctive adverb time connector (before). Note the use of the coma when the time adverb connector located at the front of the sentence.

The example below illustrates how the pattern is used as a matter of sentence in Structure TOEFL test.

Example :

____ was late, I missed the appointment.

a.       I

b.      Because

c.       The train

d.      Since he

Analysis :

In this example you should recognize easily that there is a verb, was, that needs a subject. There is also another clause, I missed the appointment. If you choose answer (A) or answer (C), you will have a subject for the verb was, but you will not have a connector to join the two clauses. Because you need a connector to join two clauses, answers (A) and (C) are incorrect. Answer (B) is incorrect because there is no subject for the verb was. Answer (D) is the best answer because there is a subject, he, for the verb was, and there is a connector, since, to join the two clauses.

Skill 6 : Use the information that the Other Adverb Other Connectors with correct

OTHER ADVERB CONNECTORS
Condition(pengandaian)	Contrast (berlawanan)	Manner(cara)	Place
If (jika) In case (if) Provided (if) Providing (if) Unless (kecuali jika) Whether	Although (walaupun) Even though (although) Though (although) While (walaupun/sedangkan/tapi) Whereas (while)	As In that	Where Wherever (di manapun)
Contoh: Bob Went to school even though he felt sick. Even though Bob felt sick, he went to school.

Note:

Note the use of the coma when the connector at the beginning of the sentence.

Pay attention to the subject (the word is blocked) and verbs (words that are blocked and underlined) in each clause

Except: While or whereas always use comma (,)

·         The Smith family arrived at 2:00, while the Jones family arrived an hour later.

·         Mary is rich, while John is poor.

·         While John is poor, Mary is rich.

·         Whereas John is poor, Mary is rich.

The example below illustrates how the pattern is used as a matter of sentence in Structure TOEFL test.

Example :

You will get a good grade on the exam provided _____.

a) studying

b) study

c) to study

d) you study

SKILL 7 : INVERT THE SUBJECT AND VERB WITH QUESTION WORDS

There is some confusion about when to invert the subject and verb after question words such as what, when, where, why, and how. These words can have two very different functions in a sentence. First, they can introduce a question, and in this case the subject and verb that follow are inverted.

Example :

The lawyer asked the client why____it.

a.       did he do

b.      did he

c.       he did

d.      did

Analysis :

In this example the question word why is used to connect the two clauses, so a subject and verb are needed after this connector; this is not a question, so the subject and verb should not be inverted. The best answer is therefore answer (C).

SKILL 8 : INVERT THE SUBJECT AND VERB WITH PLACE EXPRESSIONS

After ideas expressing place, the subject and the verb sometimes invert in English. This can happen with single words expressing place, such as here, there, or nowhere.

Example :

On the second level of the parking lot ...................

a.       is empty

b.      are empty

c.       some empty stalls are

d.      are some empty stalls

Analysis :

This example begins with the place expression on the second level of the parking lot, which consists of two prepositional phrases, on the second level and of the parking lot. This sentence needs a subject and a verb to be complete, and the two answers that contain both a subject stalls and verb are are answers (C) and (D). The subject and verb should be inverted because the place expression is necessary to complete the idea some empty stalls are ......The best answer is therefore answer (D).

SKILL 9 : INVERT THE SUBJECT AND VERB WITH CONDITIONALS

In certain conditional structures, the subject and verb may also be inverted. This can occur when the helping verb in the conditional clause is had, should, or were, and the conditional connector if is omitted.

Example :

The report would have been accepted____in checking its accuracy.

a.       if more care

b.      more care had been taken

c.       had taken more care

d.      had more care been taken

Analysis :

In this example a connector (if) and a subject and verb are needed, but if could be omitted and the subject and verb inverted. Answer (A) is incorrect because it contains the connector if and the subject care but no verb. Answer (B) is incorrect because it contains the subject care and the verb had been taken but does not have a connector. In answers (C) and (D), if has been omitted. Because it is correct to invert the subject more care and the helping verb had, answer (D) is correct.

SKILL 10 : INVERT THE SUBJECT AND VERB WITH COMPARISONS

An inverted subject and verb may occur also after a comparison. The inversion of a subject and verb after a comparison is optional, rather than required, and it is a rather formal structure. There have been a number of inverted comparisons on recent TOEFL tests, so you should be familiar with this structure.

Example :

The results of the current experiment appear to be more consistent than____the results of any previous tests.

a.       Them

b.      Were

c.       they were

d.      were they

Analysis :

In this example you should notice the comparison more consistent than, and you should also understand that the results of the current experiment is being compared with the results of any previous tests. Because the results of any previous tests is the subject, only a verb is needed; the best answer to this question is therefore answer (B). We know that it is possible for a subject and a verb to be inverted after a comparison, and in this case the subject the results of any previous tests comes after the verb were.

Sumber :

·         http://englishahkam.blogspot.com/

·  http://bahasainggris-jepang.blogspot.com/2013/11/strategi-cara-menjawab-soal-structure.html

·         http://popi-irawan.blogspot.com

·         http://argumentunram.blogspot.com/2013/02/strategies-of-structure-and-written.html

Tugas Softskill Bahasa Inggris tentang memberikan pendapat pada berita

Prosecutors demand 10 years for Rudi

Haeril Halim, The Jakarta Post, Jakarta | Headlines | Wed, April 09 2014, 9:30 AM

Former Upstream Oil and Gas Regulatory Special Task Force (SKKMigas) head Rudi Rubiandini seemingly took the demands of Corruption Eradication Commission (KPK) prosecutors for a 10-year sentence — for his alleged corruption and money laundering activities — in his stride Tuesday.

“Our examination has found the defendant was guilty of corruption and money laundering,” prosecutor Riyono told the panel of judges at the Jakarta Corruption Court.

After the hearing, Rudi, his face lit up by a media-friendly smile, spoke to reporters: “My legal team and I are preparing my defense statement ready for the next session.” He said expected his defense statement to convince the panel of judges he was worthy of leniency.

Prosecutors have accused him of violating the 1999 Corruption Law, by accepting US$2.42 million from a number of local and foreign companies for allegedly rigging oil and gas tenders, as well as the 2010 Money Laundering Law for using the dirty money for his own gain and that of alleged middleman Deviardi, in addition to channeling cash to lawmakers supervising oil and energy at the House of Representatives.

The charges carry a maximum 20-year sentence.

Prosecutors claimed that Rudi was involved in more than six instances of illicit practices during his tenure from January to August, the month he was allegedly caught in the act of accepting a $400,000 bribe.

Among the allegations include bribes amounting to S$200,000 and $900,000 in bribes from the president of Singapore-based oil trading firm Kernel Oil, Widodo Ratanachaithong, through Deviardi, whom the KPK prosecutors also demanded be sentenced five years for his affiliation to Rudi’s activities.

Prosecutors allege Rudi laundered the bribe money through cars, homes and luxury watches.

Rudi is accused of instructing Deviardi to spend Rp 1.6 billion ($141,730) on a Volvo XC90; Rp 630 million on a Toyota Camry; and $11,500 on a Rolex watch as birthday gifts for Rudi’s wife. He is also accused of using the money to buy a house in Central Jakarta.

The prosecutors’ demand for Rudi was the lowest among his contemporaries who are currently serving time behind bars.

Last year, KPK prosecutors demanded 18 years for former national traffic police commander Insp. Gen. Djoko Susilo, who was later sentenced to 10 years for the part he played in a simulator-procurement graft case at the National Police; 18 years and 17.5 years for former Prosperous Justice Party (PKS) chairman Luthfi Hasan Ishaaq and his aide Ahmad Fathanah, who were later sentenced to 16 years and 14 years respectively for a beef-graft case at the Agriculture Ministry.

Money-laundering expert Yenti Garnasih deplored the lenient demand, saying that Rudi might be handed down two-thirds of the demanded sentence by the panel of judges, which he approximated to be around six years.

“Prosecutors should have taken into account exacerbating factors such him being a respected professor who allegedly committed corruption. When the alleged crime took place, he was still a state-owned Bank Mandiri commissioner who received a high salary [around Rp 80 million] per month,” she said adding that prosecutors should at least demanded a harsh punishment.

opinion

Corruption is the act of theft is very detrimental to the State, the actions of public officials, politicians and civil servants, as well as other parties involved in the act of senseless violence and abuse the public trust that authorizes them to gain unilateral advantage. According to I strongly disagree with the officials who commit acts of corruption, because such action could jeopardize the country with the amount of corruption is getting worse every year. The law in this country should be tightened, officials are not sufficiently punished with 8-18 years of corruption, officials who engage in corruption should be put to death or sentenced to life so that there is no corruption.