Senin, 03 Oktober 2011

• Definisi koperasi
Koperasi adalah badan usaha yang beranggotakan orang-orang atau badan hukum koperasi dengan melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan ekonomi rakyat yang berdasarkan asas kekeluargaan. Koperasi bertujuan untuk menyejahterakan anggotanya.
Berdasarkan pengertian tersebut, yang dapat menjadi anggota koperasi yaitu:
1. Perorangan, yaitu orang yang secara sukarela menjadi anggota koperasi;
2. Badan hukum koperasi, yaitu suatu koperasi yang menjadi anggota koperasi yang memiliki lingkup lebih luas.
Pada Pernyataan Standard Akuntansi Keuangan (PSAK) No. 27 (Revisi 1998), disebutkan bahwa karateristik utama koperasi yang membedakan dengan badan usaha lain, yaitu anggota koperasi memiliki identitas ganda. Identitas ganda maksudnya anggota koperasi merupakan pemilik sekaligus pengguna jasa koperasi.
Umumnya koperasi dikendalikan secara bersama oleh seluruh anggotanya, dimana setiap anggota memiliki hak suara yang sama dalam setiap keputusan yang diambil koperasi. Pembagian keuntungan koperasi (biasa disebut Sisa Hasil Usaha atau SHU) biasanya dihitung berdasarkan andil anggota tersebut dalam koperasi, misalnya dengan melakukan pembagian dividen berdasarkan besar pembelian atau penjualan yang dilakukan oleh si anggota.





• Asal mula koperasi
Menurut yang saya ketahui selama ini tentang koperasi.Ini pun saya mengetahui melalui beberapa media,mulai dari buku-buku sekolah,sampai di internet pun saya terus menerus mencari berbagai tentang koperasi,Alhasil Koperasi adalah institusi (lembaga) yang tumbuh atas dasar solidaritas tradisional dan kerjasama antar individu, yang pernah berkembang sejak awal sejarah manusia sampai pada awal “Revolusi Industri” di Eropa pada akhir abad 18 dan selama abad 19, sering disebut sebagai Koperasi Historis atau Koperasi Pra-Industri. Koperasi Modern didirikan pada akhir abad 18, terutama sebagai jawaban atas masalah-masalah sosial yang timbul selama tahap awal Revolusi Industri.
Koperasi merupakan salah satu lembaga ekonomi yang menurut Drs. Muhammad Hatta (Bapak Koperasi Indonesia) adalah lembaga ekonomi yang paling cocok jika diterapkan di Indonesia. Hal ini dikarenakan sifat masyarakat Indonesia yang tinggi kolektifitasannya dan kekeluargaan.Tapi sayangnya lembaga ekonomi ini malah tidak berkembang dengan pesat di negara Republik Indonesia ini. Kapitalisme berkembang dengan pesat dan merusak sendi-sendi kepribadian bangsa tanpa berusaha untuk memperbaikinya. Sehingga jurang kesenjangan sosial semakin lebar dan tak teratasi lagi.Gerakan koperasi digagas oleh Robert Owen (1771–1858), yang menerapkannya pertama kali pada usaha pemintalan kapas di New Lanark, Skotlandia.
Gerakan koperasi ini dikembangkan lebih lanjut oleh William King (1786–1865) – dengan mendirikan toko koperasi di Brighton, Inggris. Pada 1 Mei 1828, King menerbitkan publikasi bulanan yang bernama The Cooperator, yang berisi berbagai gagasan dan saran-saran praktis tentang mengelola toko dengan menggunakan prinsip koperasi.Koperasi akhirnya berkembang di negara-negara lainnya. Di Jerman, juga berdiri koperasi yang menggunakan prinsip-prinsip yang sama dengan koperasi buatan Inggris. Koperasi-koperasi di Inggris didirikan oleh Charles Foirer, Raffeinsen, dan Schulze Delitch. Di Perancis, Louis Blanc mendirikan koperasi produksiyang mengutamakan kualitas barang.Koperasi diperkenalkan di Indonesia oleh R. Aria Wiriatmadja di Purwokerto, Jawa Tengah pada tahun 1896. Dia mendirikan koperasi kredit dengan tujuan membantu rakyatnya yang terjerat hutang dengan rentenir.
Sekarang presiden SBY pun sangat peduli terhadap koperasi,waktu kemaren SBY mengucurkan dana yang lumayan besar untuk Perkoperasian,Hal ini berarti koperasi di Indonesia sudah maju.
Koperasi tersebut lalu berkembang pesat dan akhirnya ditiru oleh Boedi Oetomo dan SDI.














• Jenis-jenis koperasi

A. Jenis koperasi berdasarkan fungsinya :
1. Koperasi Konsumsi
Koperasi ini didirikan untuk memenuhi kebutuhan umum sehari-hari para anggotanya. Yang pasti barang kebutuhan yang dijual di koperasi harus lebih murah dibantingkan di tempat lain, karena koperasi bertujuan untuk mensejahterakan anggotanya.
2. Koperasi Jasa
Fungsinya adalah untuk memberikan jasa keuangan dalam bentuk pinjaman kepada para anggotanya. Tentu bunga yang dipatok harus lebih renda dari tempat meminjam uang yang lain.
3. Koperasi Produksi
Bidang usahanya adalah membantu penyediaan bahan baku, penyediaan peralatan produksi, membantu memproduksi jenis barang tertentu serta membantu menjual dan memasarkannya hasil produksi tersebut. Sebaiknya anggotanya terdiri atas unit produksi yang sejenis. Semakin banyak jumlah penyediaan barang maupun penjualan barang maka semakin kuat daya tawar terhadap suplier dan pembeli.
B. Jenis koperasi berdasarkan tingkat dan luas daerah kerja
1. Koperasi Primer
Koperasi primer ialah koperasi yang yang minimal memiliki anggota sebanyak 20 orang perseorangan.
2. Koperasi Sekunder
Adalah koperasi yang terdiri dari gabungan badan-badan koperasi serta memiliki cakupan daerah kerja yang luas dibandingkan dengan koperasi primer.
Koperasi sekunder dapat dibagi menjadi :
a. koperasi pusat - adalah koperasi yang beranggotakan paling sedikit 5 koperasi primer
b. gabungan koperasi - adalah koperasi yang anggotanya minimal 3 koperasi pusat
c. induk koperasi - adalah koperasi yang minimum anggotanya adalah 3 gabungan koperasi

Kamis, 19 Mei 2011

PRIVATE TEACHER PROFILE

PRIVATE TEACHER PROFILE

Name : endang supriyatna

Address : bekasi , KAYU RINGIN

Place and date of birth : BANDUNG, 19 September 1974

EDUCATION

1981 - 1986 : SDN 4 TELAGA BATU

1986 – 1989 : SMPN 2 BEKASI

1989 – 1992 : SMAN 1 BEKASI

1992 – 1995 : UNIVERSITAN NEGERI JAKARTA

he taught English language has approximately 3 years in teaching languages inngris he was so adept at mastering the material, endang own pack in addition he also teaches English language teaching in the school sports I used it, including good teachers and can be in everything at school he also became vice principal.

Kamis, 31 Maret 2011

SAHABAT :)

S A H A B A T :)
oleh Lenny Rizkha Edhi Wibowo pada 16 Januari 2011 jam 22:58

kalianlah sahabat-sahabatku ,

penyejuk bagi jiwa .

selalu mendengar saat aku mengeluh , padahal kalianpun sedang berada dalam pilu .

selalu menghibur saat aku kecewa , padahal kalianpun tengah ada dalam gelisah .

kalianlah sahabat-sahabatku ,

penuntunku saat buta .

payung saat hujan dan terik .

penerang saat berjalan di lorong gelap .

penunjuk saat tersesat .

pendengar setia saat bercerita tentang segala hal .



pernah kita sama-sama tidak sejalan

dan untuk sesaat aku sangat kesal karnamu

tapi , dengan sekejap segalanya menjadi lebih sempurna .

kita tetap bersama dalam senang ataupun sedih .

entah apa jadinya hidupku tanpa celoteh riang kalian .

tidak akan ada penyejuk untuk jiwaku .



aku yakin inilah takdir Tuhan yang telah mempertemukan dan mengenalkan aku pada kalian ..

banyak waktu yang telah kulewati bersama kalian .

banyak kisah yang telah kualami bersama kaliabanyak khayalan yang tercipta bersama kalian .

dan ..

banyak mimpi-mimpi yang terinspirasi dari kalian .

aku tau , tidak selamanya hidup ini indah .

terkadang ada yang datang , dan ada yang pergi .

terkadang hidup begitu membahagiakan , terkadang juga begitu menyakitkan .

terkadang aku menjauh dari kalian , terkadang kalian menjauh dariku .



tapi itulah hidup ..

dan begitulah kehidupan dunia , kadang sangat bersahabat .

tak jarang pula kehidupan menjadi begitu pelik .

begitu pula dengan persahabatan .

PERSAHABATAN KITA



aku telah mencoba untuk selalu tampil sempurna .

menjadi sahabat sesungguhnya bagi kalian .

namun ..

harus ku akui , tidak jarang ku temui kegagalan hingga aku merasa menjadi begitu menakutkan .





aku telah mencoba untuk selalu tersenyum .

membahagiakan kalian .

tak jarang aku menjadi angkuh dan egois, menyakitkan hati kalian .

kekurangdewasaanku , dan segala keterbatasan di diriku , kebodohanku , dan segala kekhilafanku sering kali menjadi jalan buntu persahabatan .

namun ..

anugerah Tuhan begitu indah .

kalian kembali datang sebagai jembatan kebahagiaan penuntun ke arah kedewasaan .

menyadarkanku dari segala khilaf .

dan kembali membuatku tersenyum menatap diri sendiri .

mungkin kita akan bercerai-berai .

entah bagaimana kelak hidupku tanpa kalian .

namun ..

kalianlah sahabat-sahabat terbaik yang pernah aku miliki .

entah bagaimana harus berterima kasih, membalas segala keindahan hidup bersama kalian .





yang ku raih hari ini adalah berasal dari cinta kalian .

yang ku peluk hari ini adalah berasal dari semangat kalian .

yang ku rengkuh hari ini adalah berasal dari senyum hangat kalian .

dan , semangatku hari ini adalah berasal dari tawa membahagiakan dari kalian .



mungkin mentari kita berbeda .

jalan tertujupun tak sama .

arti keindahan pada diri-diri kita pun tidak serupa .

dan , untuk saat nanti yang tidak pernah kita pikirkan .

marii jalani saja apa yang ada sekarang .

tak usah pedulikan segala hal .

mari jadikan kisah kita kenangan terindah di masa nanti .

lihat saja segalanya dengan hati, pastikan

segalanya akan menjadi indah . :D

adverb clause

Adverb of Clause
1. Introduction:

Examples:
When she was in Miami, she visited many friends.
She visited many friends when she was in Miami.

When she was in Miami: is an adverb clause.
She visited many friends: Independent clause.

An adverb clause cannot stand alone as a sentence. It must be
connected to an independent clause.

When an adverb clause precedes an independent clause, a
comma is used to separate the clauses.
When the adverb clause follows, usually no comma is used.
Examples:
Because she wanted to visit her friends, she went to Miami.
She went to Miami because she wanted to visit her friends.

Like when, because introduces an adverb clause.

The words used to introduce adverb clauses are
called subordinating conjunction.

Time:

After, before, when, while, as by the time (that), whenever, since,
until, as soon as, once, as so long as.
Cause and effect:

Because, since, now that, as so long as, inasmuch as,
so (that), in order that.
Opposition:

Even though, although, though, whereas, while.
Condition:

If, unless, only if, whether or not, even if, providing (that),
Provided (that), in case (that), in the event (that).

2.Time relationships with adverb clauses.

Examples:
After she (had) came, she turned on the radio.
After she comes, she will turn on the radio.

Before she came, she (had) turned on the radio.
Before she comes, she will turn on the radio.

The adverb clause contains a present tense while the
independent clause contains a future time.

When he came, she was turning on the radio.
When he came, she had already turned on the radio.
When he came, she turned on the radio.
When he was out, she turned on the radio.
When he comes tomorrow, she will turn on the radio.

While she was listening to the radio, he knocked at the door.

As she was listening to the radio, he knocked at the door.

As, while = during this time.

By the time he came, she had already listened the news.
By the time he comes, she will listen the news.
By the time = one event is completed before another event.

She listens to the radio whenever he comes.
Whenever = every time when

She stayed at home until he came.
Until = till = to that time and then no longer.

She hasn’t listened to the radio since he came.
Since = from that time to the present.

As soon as he knocks at the door, she will turn off the radio.
Once he knocks at the door, she will turn off the radio.

As soon as = once = when one event happens, another
Event happens soon afterwards.

He won’t come as long as she smokes.
He will never come so long as she doesn’t call him.

As long as = so long as = during all that time, from beginning to end.


3.Cause and effect relationships with adverb clauses.

Because:
Examples:
Because he wanted to visit his friends, he went to Miami.
He went to Miami because he wanted to visit his friends.

Since:
Examples:
Since she never heard about cloning, she decided to not speak about it.

Since = because
Now that:

Now that he has a lot of money, he can afford a new computer.

Now that = because now. It is used for present and future situations.

As:

As they graduated, they were looking for jobs.

As = because
As/so long as:

As long as he works for this company, he can’t learn anything.

As/so long as = because
Inasmuch as (very formal):

Inasmuch as anybody is responsible, the situation becomes worse and worse.

Inasmuch as = because


Part II: Other Ways of Showing Cause and Effect Relationships:

1. Such … that and so … that:

Such … that encloses a modified noun:
Such + adjective +noun + that
So … that encloses an adjective or adverb:
So + adjective + that
So + adverb + that
Examples:
Because the exam was easy, they could pass it. (1)
It was such easy exam that they could pass it. (2)
The exam was so easy that they could pass it. (3)
(1), (2) and (3) have the same meaning.

So … that is used with many, few, much and little.
Examples:
They worked so hard that they passed the exam.
She made so many mistakes that she failed the exam.
He had so much time that he went to hike.
They have so little work to do that they share it.
He has so few books that he wants to buy some.

Sometimes in speaking, that is omitted.
The exam was so easy that I could pass it.
I had so much time that I went to hike.


2.Using “In order to”:

In order to = to. It is used to express purpose.
It answers the question “Why”?
Examples:
He went to Miami because he wanted to visit his friends.
He went to Miami (in order) to visit his friends.

Don’t use for with a verb to express purpose. Sometimes
we use for to express purpose but with a noun.

He went to Miami for business.

3. Using: So …that:

So that = in order to
So that = in order that.
So that + can:
So that is often used rather in order to when the idea of ability
is being expressed.
Examples:
He is going to make a registration in order to be able to take courses.
He is going to make a registration so (that) he can take courses.

So that + could:
Could is used after so that in past sentences.
Examples:
He repaired his car in order to enable his friend to use it.
He repaired his car so (that) his friend could use it.

May and might may also be used after that, but are not as
common as can and could.

So that + will:
The use of will after so that gives the idea that someone does
something in order to make sure that something else is
the result.
Examples:
She fill her car up in order to make sure that she will not run
out of gaz during her trip across The Nevada desert.
She fills her car up so (that) she will not run out of gaz
during her trip across The Nevada desert.

So that would:
Would is used in past tense.
Examples:
Last week, he early left his car in the garage in order to make sure
that it would be ready by eleven.

Last week, he left leaves his car in the garage so (that) it would
be ready by eleven.

4.Using: “because of” and “due to”:

Examples:
Because she was sick, she didn’t come to attend the speech.
Because of her sickness, she didn’t come to attend the speech.
Due to her sickness, she didn’t come to attend the speech.

Because is an adverb. It introduces an adverb clause. It is followed by
a subject and verb.
Because of and due to are prepositions. They are followed by a
noun object.

Sometimes, usually, in more formal writing, due to is followed by a
noun clause introduced by the fact that.

Due to the fact that she was sick, she didn’t come to attend
the speech.

5. Using “therefore”:

Examples:
He passed his exams because he worked very hard.

Therefore is called a transition (or conjunctive adverb)

He worked very hard. Therefore, he passed his exams.
He worked very hard. He, therefore, he passed his exams.
He worked very hard. He passed his exams, therefore.

A semicolon may be used instead a period:
He worked very hard; therefore, he passed his exams.

Consequently is also a transition and has the same meaning
as therefore:

He worked very hard. Consequently, he passed his exams.

A transition is used with the second sentence of a pair. It
shows the relationship of the second idea to the first idea.
A transition is movable within the second sentence.




daftar referensi :
http://ajaja.paradoxinc.org/Advanced/Writing/AdverbClauses.html

Rabu, 30 Maret 2011

Adjective clause

Adjective clauses

Look at the italicized group words in the following sentence.
The house that I live in belongs to my father. (Which house?)
Here the group of words that I live in says something about the noun house. Therefore it does the work of an adjective. It also contains a subject and a predicate of its own which means that it is a clause. And because it does the work of an adjective it is called an adjective clause.
Definition
An adjective clause is a group of words which contains a subject and a predicate of its own and does the work of an adjective.
More examples are given below.
• I know the place where he was born. (Here the adjective clause where he was born qualifies the noun place.)
• The house that you see over there is a hundred years old. (Here the adjective clause that you see over there modifies the noun house.)
Now study the pair of sentences given below.
• I met a girl with blue eyes.
• I met a girl whose eyes were blue.
In sentence 1, the group of words with blue eyes says something about the noun girl. It makes sense, but not complete sense. It is therefore called an adjective phrase.
In sentence 2, the group of words whose eyes were blue also says something about the girl. It has a subject and a predicate of its own. Therefore it is called an adjective clause.
We further notice that the adjective clause ‘with blue eyes’ is equivalent to the adjective clause ‘whose eyes were blue’ and can therefore be replaced by it.





daftar referensi
http://www.englishgrammar.org/adjective-clauses/

Senin, 14 Maret 2011

generic structure "whales"

Whales


General classification : Whales are sea-living mammals
Description : they therofore breathe air but cannot survive on land .
Large indeed and the blue whale , wich can exceed 30m in leghth , is the largest animal to have lived on earth .superficially , the whale looks rather like a fish , but there are important differences in its external structure : it tail consist of a pair broad , flat , horizontal ,paddles (the tail of a fish is vertical ) and it has a single nostril on top of its large , broad head . the skin is smooth and shiny and beneath it lies a layer of fat (bubbler). This is up to 30 cm in thickness and serves to conserve nead and bodu fluids .

pengertian adjective clause

Adjective Clause
________________________________________
Adjective Clause dinamakan juga RELATIVE CLAUSE yaitu Clause (anak kalimat) yang berfungsi sebagai adjective yang menerangkan noun atau pronoun. Untuk lebih jelasnya penjelasan mengenai Adjective Clause, perhatikan penjelasan dibawah ini :

Contoh:
• I have read the book (that) you just mentioned.

Main Clause: I have read the book.
Subordinate Clause: (that) you just mentioned.
Anak kalimat menerangkan kata benda the book, disebut dengan Adjective Clause
• The lesson (that) she is learning is very difficult.

Main Clause: The lesson is very difficult.
Subordinate Clause: (that) she is learning.
Berdasarkan pada the Antecedent yang ditunjuk oleh introductory words (kata-kata pendahulunya), Adjective Clause dapat diklasifikasikan menjadi 2 macam, yaitu:

1. Relative Pronoun
• Kata Ganti Orang

Kata Penghubung yang digunakan adalah : Who, Whom, Whose, That

Fungsi :

a. Subjek:
- he paid the money to the man who / that had done the work


b. Objek Kata Kerja:

- He paid the man whom/that he had hired.

c. Objek Kata Depan:

- He paid the man from whom he had borrowed the money.

d. Kata Ganti Kepunyaan:

- This is the girl whose picture you saw.
• Benda , binatang

Kata Penghubung yang digunakan adalah: Which, that

Fungsi:

a. Subjek:

- Here is a book which/that describes animals.

b. Objek Kata Kerja:

- The chair which/that he broke is being repaired.

c. Objek Kata Depan:

- She was wearing the coat for which she had paid $2,00.
2. Relative Adverbs
• Waktu

Kata Penghubung yang digunakan: when

- This is the year when the Olympic Games are held.
• Tempat

Kata Penghubung yang digunakan: where

- Here is the house where I live.
• Alasan

Kata Penghubung yang digunakan: when

- Give me one good reason why you did that.
_________________________






daftar referensi

http://ismailmidi.com/berita-87-adjective-clause.html