farah 12210606
My daily activities
The other things about what I always do are fairly similar with another people. When I get up, I take a wudlu before I pray subuh. I have a breakfast first and then take a bath now.After that, when I wear the clothes,my dad is prepare motorcycle.After that i go to campus with my dad everyday.
After spend my day and do what I always do everyday, I return home. But, sometimes I return home not on time, because I have appointments with my friends. If I have been in the house, the first thing I should do is eat. I always eat some food or munching the snack. After that, I do my assignments and listening to music at my bed room. I don't watching TV much, because in my opinion watching TV is not really give me gains, it's just a useless thing which can spend my time.
If everything has done, the next is my favorite activity, that is go to bed and sleep well.
Good bye!
Analysis :
Present tense
- After that i go to campus with my dad everyday
- I have a breakfast first and then take a bath now
Past tense
- When I wear the clothes,my dad is prepare motorcycle
- I take a wudlu before I pray subuh
Adverbial clauses
-because = Because I have appointments with my friends
-after = After that, I do my assignments and listening to music at my bed room
Senin, 09 Mei 2011
Jumat, 08 April 2011
tugas b.inggris
Bahasa inggris
-Farah 12210606
-Rina Widiyanti 15210974
-Ratu Risti 15210677
-Jafar Ismail 13210700
-Irnawati Indah Sari 13210626
-Novita 15210081
-Madhe 14210949
-Tya 16210881
-Lilis 14210026
FUTURE ACTIVITIES
Question : What time will you get up tomorrow morning?
Answer : I will get up before six tomorrow morning.
Question : What will you do after getting up?
Answer : I’ll take a bath, get dressed and then have break fast.
Question : What will you have for breakfast?
Answer : I don’t know yet what I will have for breakfast.
Question : But tomorrow is a public holiday, isn’t it?
Answer : Yes, I know that. I had to learn because, I want to test by April.
Question : What about you?
Answer : Actually I don’t.
Trouble Is A Friend
Trouble he will find you no matter where you go, oh oh.
No matter if you fast no matter if you slow, oh oh.
The eye of the storm or the cry in the mourn, oh oh.
Your fine for a while and you start to lose control.
He’s there in the dark,
he’s there in my heart,
he waits in the wings
he’s gotta play a part.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Trouble is a friend but trouble is a foe, oh oh.
And no matter what I feed he will seems to grow, oh oh.
so don’t forget as you ease on down the road.
so don’t be alarmed if he takes you by the arm
I won’t let him win, but im asucker for his charm.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Oh how I hate the way he makes me feel.
And how I try to make him leave.
I try.
Oh oh I try!
oh, oh.
Analisis : adverbial clauses di type place (where)
adverbial clauses di type condition (If)
Cristian Bautista
i think of you in everything that i do
to be with you what ever it takes i’ll do
cause you my love, you all my heart desires
you’ve lighten up my life forever i’m alive
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
your love shines bright
through all the corners of my heart
maybe you are my dearest heart
i give you all i have my heart, my soul, my life
my destiny is you
forever true… i’m so in love with you
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
my heart forever true…
in love with you..
Analisis : adverbial clauses di type purpose (That)
adverbial clauses di type cause (Since)
adverbial clauses di type time (When)
-Farah 12210606
-Rina Widiyanti 15210974
-Ratu Risti 15210677
-Jafar Ismail 13210700
-Irnawati Indah Sari 13210626
-Novita 15210081
-Madhe 14210949
-Tya 16210881
-Lilis 14210026
FUTURE ACTIVITIES
Question : What time will you get up tomorrow morning?
Answer : I will get up before six tomorrow morning.
Question : What will you do after getting up?
Answer : I’ll take a bath, get dressed and then have break fast.
Question : What will you have for breakfast?
Answer : I don’t know yet what I will have for breakfast.
Question : But tomorrow is a public holiday, isn’t it?
Answer : Yes, I know that. I had to learn because, I want to test by April.
Question : What about you?
Answer : Actually I don’t.
Trouble Is A Friend
Trouble he will find you no matter where you go, oh oh.
No matter if you fast no matter if you slow, oh oh.
The eye of the storm or the cry in the mourn, oh oh.
Your fine for a while and you start to lose control.
He’s there in the dark,
he’s there in my heart,
he waits in the wings
he’s gotta play a part.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Trouble is a friend but trouble is a foe, oh oh.
And no matter what I feed he will seems to grow, oh oh.
so don’t forget as you ease on down the road.
so don’t be alarmed if he takes you by the arm
I won’t let him win, but im asucker for his charm.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Oh how I hate the way he makes me feel.
And how I try to make him leave.
I try.
Oh oh I try!
oh, oh.
Analisis : adverbial clauses di type place (where)
adverbial clauses di type condition (If)
Cristian Bautista
i think of you in everything that i do
to be with you what ever it takes i’ll do
cause you my love, you all my heart desires
you’ve lighten up my life forever i’m alive
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
your love shines bright
through all the corners of my heart
maybe you are my dearest heart
i give you all i have my heart, my soul, my life
my destiny is you
forever true… i’m so in love with you
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
my heart forever true…
in love with you..
Analisis : adverbial clauses di type purpose (That)
adverbial clauses di type cause (Since)
adverbial clauses di type time (When)
Kamis, 07 April 2011
b.inggris
FUTURE ACTIVITIES
Question : What time will you get up tomorrow morning?
Answer : I will get up before six tomorrow morning.
Question : What will you do after getting up?
Answer : I’ll take a bath, get dressed and then have break fast.
Question : What will you have for breakfast?
Answer : I don’t know yet what I will have for breakfast.
Question : But tomorrow is a public holiday, isn’t it?
Answer : Yes, I know that. I had to learn because, I want to test by April.
Question : What about you?
Answer : Actually I don’t.
bahasa inggris
-Farah 12210606
-Rina Widiyanti 15210974
-Ratu Risti 15210677
-Jafar Ismail 13210700
-Iin Irnawati 13210626
-Novita 15210081
-Madhe 14210949
-Tya 16210881
-Lilis 14210026
Trouble Is A Friend
Trouble he will find you no matter where you go, oh oh.
No matter if you fast no matter if you slow, oh oh.
The eye of the storm or the cry in the mourn, oh oh.
Your fine for a while and you start to lose control.
He’s there in the dark,
he’s there in my heart,
he waits in the wings
he’s gotta play a part.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Trouble is a friend but trouble is a foe, oh oh.
And no matter what I feed he will seems to grow, oh oh.
so don’t forget as you ease on down the road.
so don’t be alarmed if he takes you by the arm
I won’t let him win, but im asucker for his charm.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Oh how I hate the way he makes me feel.
And how I try to make him leave.
I try.
Oh oh I try!
oh, oh.
Cristian Bautista
i think of you in everything that i do
to be with you what ever it takes i’ll do
cause you my love, you all my heart desires
you’ve lighten up my life forever i’m alive
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
your love shines bright
through all the corners of my heart
maybe you are my dearest heart
i give you all i have my heart, my soul, my life
my destiny is you
forever true… i’m so in love with you
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
my heart forever true…
in love with you..
Question : What time will you get up tomorrow morning?
Answer : I will get up before six tomorrow morning.
Question : What will you do after getting up?
Answer : I’ll take a bath, get dressed and then have break fast.
Question : What will you have for breakfast?
Answer : I don’t know yet what I will have for breakfast.
Question : But tomorrow is a public holiday, isn’t it?
Answer : Yes, I know that. I had to learn because, I want to test by April.
Question : What about you?
Answer : Actually I don’t.
bahasa inggris
-Farah 12210606
-Rina Widiyanti 15210974
-Ratu Risti 15210677
-Jafar Ismail 13210700
-Iin Irnawati 13210626
-Novita 15210081
-Madhe 14210949
-Tya 16210881
-Lilis 14210026
Trouble Is A Friend
Trouble he will find you no matter where you go, oh oh.
No matter if you fast no matter if you slow, oh oh.
The eye of the storm or the cry in the mourn, oh oh.
Your fine for a while and you start to lose control.
He’s there in the dark,
he’s there in my heart,
he waits in the wings
he’s gotta play a part.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Trouble is a friend but trouble is a foe, oh oh.
And no matter what I feed he will seems to grow, oh oh.
so don’t forget as you ease on down the road.
so don’t be alarmed if he takes you by the arm
I won’t let him win, but im asucker for his charm.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Oh how I hate the way he makes me feel.
And how I try to make him leave.
I try.
Oh oh I try!
oh, oh.
Cristian Bautista
i think of you in everything that i do
to be with you what ever it takes i’ll do
cause you my love, you all my heart desires
you’ve lighten up my life forever i’m alive
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
your love shines bright
through all the corners of my heart
maybe you are my dearest heart
i give you all i have my heart, my soul, my life
my destiny is you
forever true… i’m so in love with you
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
my heart forever true…
in love with you..
bahasa inggris (FUTURE ACTIVITIES)
FUTURE ACTIVITIES
Question : What time will you get up tomorrow morning?
Answer : I will get up before six tomorrow morning.
Question : What will you do after getting up?
Answer : I’ll take a bath, get dressed and then have break fast.
Question : What will you have for breakfast?
Answer : I don’t know yet what I will have for breakfast.
Question : But tomorrow is a public holiday, isn’t it?
Answer : Yes, I know that. I had to learn because, I want to test by April.
Question : What about you?
Answer : Actually I don’t.
Question : What time will you get up tomorrow morning?
Answer : I will get up before six tomorrow morning.
Question : What will you do after getting up?
Answer : I’ll take a bath, get dressed and then have break fast.
Question : What will you have for breakfast?
Answer : I don’t know yet what I will have for breakfast.
Question : But tomorrow is a public holiday, isn’t it?
Answer : Yes, I know that. I had to learn because, I want to test by April.
Question : What about you?
Answer : Actually I don’t.
Kamis, 31 Maret 2011
bahasa inggris
-Farah 12210606
-Rina Widiyanti 15210974
-Ratu Risti 15210677
-Jafar Ismail 13210700
-Iin Irnawati 13210626
-Novita 15210081
-Madhe 14210949
-Tia Mutiara 16210881
-Lilis 14210026
Trouble Is A Friend
Trouble he will find you no matter where you go, oh oh.
No matter if you fast no matter if you slow, oh oh.
The eye of the storm or the cry in the mourn, oh oh.
Your fine for a while and you start to lose control.
He’s there in the dark,
he’s there in my heart,
he waits in the wings
he’s gotta play a part.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Trouble is a friend but trouble is a foe, oh oh.
And no matter what I feed he will seems to grow, oh oh.
so don’t forget as you ease on down the road.
so don’t be alarmed if he takes you by the arm
I won’t let him win, but im asucker for his charm.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Oh how I hate the way he makes me feel.
And how I try to make him leave.
I try.
Oh oh I try!
oh, oh.
Cristian Bautista
i think of you in everything that i do
to be with you what ever it takes i’ll do
cause you my love, you all my heart desires
you’ve lighten up my life forever i’m alive
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
your love shines bright
through all the corners of my heart
maybe you are my dearest heart
i give you all i have my heart, my soul, my life
my destiny is you
forever true… i’m so in love with you
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
my heart forever true…
in love with you..
-Rina Widiyanti 15210974
-Ratu Risti 15210677
-Jafar Ismail 13210700
-Iin Irnawati 13210626
-Novita 15210081
-Madhe 14210949
-Tia Mutiara 16210881
-Lilis 14210026
Trouble Is A Friend
Trouble he will find you no matter where you go, oh oh.
No matter if you fast no matter if you slow, oh oh.
The eye of the storm or the cry in the mourn, oh oh.
Your fine for a while and you start to lose control.
He’s there in the dark,
he’s there in my heart,
he waits in the wings
he’s gotta play a part.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Trouble is a friend but trouble is a foe, oh oh.
And no matter what I feed he will seems to grow, oh oh.
so don’t forget as you ease on down the road.
so don’t be alarmed if he takes you by the arm
I won’t let him win, but im asucker for his charm.
Trouble is a friend,
yeah trouble is a friend of mine. oh oh!
Oh how I hate the way he makes me feel.
And how I try to make him leave.
I try.
Oh oh I try!
oh, oh.
Cristian Bautista
i think of you in everything that i do
to be with you what ever it takes i’ll do
cause you my love, you all my heart desires
you’ve lighten up my life forever i’m alive
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
your love shines bright
through all the corners of my heart
maybe you are my dearest heart
i give you all i have my heart, my soul, my life
my destiny is you
forever true… i’m so in love with you
since i found you my world seems so brand new
you’ve show me the love i never knew
your presence is what my whole life through
since i found you my life begin so new
now who needs a dream when there is you
for all of my dreams came true
since i found you
my heart forever true…
in love with you..
Rabu, 09 Maret 2011
tugas pengantar manajemen
Perusahaan = Bank Sejahtera Indonesia
Visi BSI
Menjadi Bank kebanggaan nasional yang Unggul, Terkemuka dan Terdepan dalam Layanan dan Kinerja
Pernyataan Visi
Menjadi Bank kebanggaan nasional, yang menawarkan layanan terbaik dengan harga kompetitif kepada segmen pasar korporasi, komersial dan konsumer
Misi BNI
* Memberikan layanan prima dan solusi yang bernilai tambah kepada seluruh nasabah, dan selaku mitra pillihan utama (the bank choice)
* Meningkatkan nilai investasi yang unggul bagi investor.
* Menciptakan kondisi terbaik sebagai tempat kebanggaan untuk berkarya dan berprestasi.
* Meningkatkan kepedulian dan tanggung jawab terhadap lingkungan sosial.
* Menjadi acuan pelaksanaan kepatuhan dan tata kelola perusahaan yang baik.
Visi BSI
Menjadi Bank kebanggaan nasional yang Unggul, Terkemuka dan Terdepan dalam Layanan dan Kinerja
Pernyataan Visi
Menjadi Bank kebanggaan nasional, yang menawarkan layanan terbaik dengan harga kompetitif kepada segmen pasar korporasi, komersial dan konsumer
Misi BNI
* Memberikan layanan prima dan solusi yang bernilai tambah kepada seluruh nasabah, dan selaku mitra pillihan utama (the bank choice)
* Meningkatkan nilai investasi yang unggul bagi investor.
* Menciptakan kondisi terbaik sebagai tempat kebanggaan untuk berkarya dan berprestasi.
* Meningkatkan kepedulian dan tanggung jawab terhadap lingkungan sosial.
* Menjadi acuan pelaksanaan kepatuhan dan tata kelola perusahaan yang baik.
Rabu, 16 Februari 2011
tugas manajemen
Pewarta-Indonesia, Pola realisasi anggaran di penghujung tahun dan diperparah dengan sistem administrasi penggunaan anggaran yang tidak jelas, membuat penggunaan dana dalam anggaran pendapatan dan belanja negara (APBN) tidak optimal untuk meningkatkan pertumbuhan ekonomi. Selama ini penyerapan APBN setiap tahunnya terindikasi manipulatif dan tidak bisa menjadi stimulus untuk meningkatkan kesejahteraan masyarakat.
Penggunaan APBN yang cenderung tidak jelas peruntukannya ini tercermin dalam laporan hasil audit Badan Pemeriksa Keuangan (BPK) selama lima tahun belakangan ini. Selain manipulatif, kesalahan dalam pengelolaan keuangan juga terus terulang selama lima tahun ini. “Laporan ini (audit BPK) merupakan final report (laporan akhir) yang seharusnya ditindaklanjuti untuk mengatasi kesalahan yang ada. Tetapi itu ternyata tidak dilakukan oleh pemerintah. Kalau opini selalu disclaimer (tidak ada pendapat) dari BPK selama lima tahun berturut-turut, itu artinya dari sisi kepatuhan dan tertib administrasi pun masih belum. Bisa jadi ada kerugian anggaran yang cukup besar, namun belum terungkap,” kata Managing Director Econit Advisory Group Hendri Saparini, di Jakarta, Kamis (25/6).
Meski demikian, dia menilai, laporan hasil audit BPK mengenai laporan keuangan pemerintah pusat (LKPP) ini belum menelusuri terlalu jauh kerugian negara. Alokasi anggaran untuk pupuk dan benih ternyata dikatakan tidak ada permasalahan dan potensi kerugian negara. “Tetapi faktanya kelangkaan pupuk terjadi di mana-mana, petani menjerit karena sulit mendapatkan pupuk, dan harganya mahal. Jadi hasil audit BPK itu masih belum mengungkap masalah pengelolaan keuangan negara secara keseluruhan. Jadi kalau dievaluasi lebih jauh lagi, pengelolaan pemerintah terhadap anggaran sebesar Rp 900 triliun bisa jadi akan lebih buruk lagi,” ucapnya.
Atas dasar ini, Hendri meyakini rapor pemerintah dalam pengelolaan anggaran selama lima tahun ini jauh lebih buruk dari apa yang dilaporkan BPK. “Kelemahan administrasi ini diikuti dengan kurangnya kepatuhan dan keinginan mengatasi kesalahan dalam pengelolaan keuangan negara,” tuturnya. Dia mengatakan, kelemahan pemerintah, baik pusat maupun daerah, terkait penggunaan anggaran, yakni terkait dengan diberi ruang untuk berinvestasi dalam surat utang negara atau surat berharga negara. Sementara oleh pemerintah pusat, dana ini untuk menutup defisit, tapi bagi daerah sekaligus untuk menutup kelemahannya dalam pengelolaan keuangan yang seharusnya untuk pembangunan.
Sementara itu, Wakil Ketua Komisi XI DPR Walman Siahaan mengatakan, BPK dan Departemen Keuangan (Depkeu) harus menyepakati standar pembukuan agar sinkron dalam mekanisme keuangan. “BPK-Depkeu belum sinkron soal pembukuan, makanya ada temuan dugaan penyalahgunaan anggaran yang pada akhirnya tidak disetujui pemerintah,” katanya. Hal itu terkait audit BPK dana dekonsentrasi beberapa waktu lalu, menemukan hibah dana asing tidak dipertanggungjawabkan dalam mekanisme anggaran pendapatan dan belanja negara (APBN) 2008 senilai 3,93 triliun rupiah. “Hanya soal temuan dana ini belum diketahui, jadi perlu disepakati standar pembukuan, termasuk manajemen hibah asing,” ujarnya.
Oleh karena itu, dia mendesak Kepala BPK Anwar Nasution soal dana hibah asing ini karena belum ada laporan ke Komisi XI DPR. Pihaknya menyatakan kesiapan untuk menelusuri temuan hibah asing ini dan sekarang tengah menangani soal aset negara di Departemen Pekerjaan Umum yang diindikasikan terjadi penyalahgunaan sekitar 15 triliun rupiah. Walman mengaku, BPK sering menemukan indikasi penyalahgunaan keuangan negara. Hanya saja, karena standar pembukuan dipakai belum sinkron dengan Depkeu, pada akhirnya tidak terbukti. “Kepala BPK Anwar Nasution sudah sering diingatkan agar membicarakan standar pembukuan dengan Depkeu. Karena ini berkaitan dengan kepercayaan dunia bagi mekanisme pengelolaan keuangan Indonesia,” tuturnya.
Di samping itu, ekonom M Ichsan Modjo mengingatkan, kelanjutan reformasi birokrasi di lingkungan Depkeu masih perlu diperbaiki. Ini dilakukan agar kinerja pengelolaan keuangan negara bisa terus di-tingkatkan. Di lain pihak, Inspektur Jenderal Depkeu Hekinus Manao mengakui, standardisasi pencatatan hibah di instansi pemerintah menjadi pekerjaan yang belum tuntas. Salah satu langkah perbaikannya adalah dengan penetapan sistem akuntansi hibah (sikubah). Penetapan dan penerapan sikubah itu diatur berdasarkan Peraturan Menteri Keuangan (PMK) Nomor 40/2009 tentang Sikubah.
Peraturan tersebut mewajibkan semua instansi pemerintah penerima hibah menghitung sendiri nilai hibah yang diterima. Sebab, hibah tidak hanya diberikan dalam bentuk uang tunai, tetapi juga ada yang berupa jasa atau barang, antara lain jasa konsultasi atau pendidikan dan pelatihan tenaga kerja. “Hibah dalam bentuk jasa maupun barang bisa dicari harga pasarnya, sehingga diketahui nilainya,
Penggunaan APBN yang cenderung tidak jelas peruntukannya ini tercermin dalam laporan hasil audit Badan Pemeriksa Keuangan (BPK) selama lima tahun belakangan ini. Selain manipulatif, kesalahan dalam pengelolaan keuangan juga terus terulang selama lima tahun ini. “Laporan ini (audit BPK) merupakan final report (laporan akhir) yang seharusnya ditindaklanjuti untuk mengatasi kesalahan yang ada. Tetapi itu ternyata tidak dilakukan oleh pemerintah. Kalau opini selalu disclaimer (tidak ada pendapat) dari BPK selama lima tahun berturut-turut, itu artinya dari sisi kepatuhan dan tertib administrasi pun masih belum. Bisa jadi ada kerugian anggaran yang cukup besar, namun belum terungkap,” kata Managing Director Econit Advisory Group Hendri Saparini, di Jakarta, Kamis (25/6).
Meski demikian, dia menilai, laporan hasil audit BPK mengenai laporan keuangan pemerintah pusat (LKPP) ini belum menelusuri terlalu jauh kerugian negara. Alokasi anggaran untuk pupuk dan benih ternyata dikatakan tidak ada permasalahan dan potensi kerugian negara. “Tetapi faktanya kelangkaan pupuk terjadi di mana-mana, petani menjerit karena sulit mendapatkan pupuk, dan harganya mahal. Jadi hasil audit BPK itu masih belum mengungkap masalah pengelolaan keuangan negara secara keseluruhan. Jadi kalau dievaluasi lebih jauh lagi, pengelolaan pemerintah terhadap anggaran sebesar Rp 900 triliun bisa jadi akan lebih buruk lagi,” ucapnya.
Atas dasar ini, Hendri meyakini rapor pemerintah dalam pengelolaan anggaran selama lima tahun ini jauh lebih buruk dari apa yang dilaporkan BPK. “Kelemahan administrasi ini diikuti dengan kurangnya kepatuhan dan keinginan mengatasi kesalahan dalam pengelolaan keuangan negara,” tuturnya. Dia mengatakan, kelemahan pemerintah, baik pusat maupun daerah, terkait penggunaan anggaran, yakni terkait dengan diberi ruang untuk berinvestasi dalam surat utang negara atau surat berharga negara. Sementara oleh pemerintah pusat, dana ini untuk menutup defisit, tapi bagi daerah sekaligus untuk menutup kelemahannya dalam pengelolaan keuangan yang seharusnya untuk pembangunan.
Sementara itu, Wakil Ketua Komisi XI DPR Walman Siahaan mengatakan, BPK dan Departemen Keuangan (Depkeu) harus menyepakati standar pembukuan agar sinkron dalam mekanisme keuangan. “BPK-Depkeu belum sinkron soal pembukuan, makanya ada temuan dugaan penyalahgunaan anggaran yang pada akhirnya tidak disetujui pemerintah,” katanya. Hal itu terkait audit BPK dana dekonsentrasi beberapa waktu lalu, menemukan hibah dana asing tidak dipertanggungjawabkan dalam mekanisme anggaran pendapatan dan belanja negara (APBN) 2008 senilai 3,93 triliun rupiah. “Hanya soal temuan dana ini belum diketahui, jadi perlu disepakati standar pembukuan, termasuk manajemen hibah asing,” ujarnya.
Oleh karena itu, dia mendesak Kepala BPK Anwar Nasution soal dana hibah asing ini karena belum ada laporan ke Komisi XI DPR. Pihaknya menyatakan kesiapan untuk menelusuri temuan hibah asing ini dan sekarang tengah menangani soal aset negara di Departemen Pekerjaan Umum yang diindikasikan terjadi penyalahgunaan sekitar 15 triliun rupiah. Walman mengaku, BPK sering menemukan indikasi penyalahgunaan keuangan negara. Hanya saja, karena standar pembukuan dipakai belum sinkron dengan Depkeu, pada akhirnya tidak terbukti. “Kepala BPK Anwar Nasution sudah sering diingatkan agar membicarakan standar pembukuan dengan Depkeu. Karena ini berkaitan dengan kepercayaan dunia bagi mekanisme pengelolaan keuangan Indonesia,” tuturnya.
Di samping itu, ekonom M Ichsan Modjo mengingatkan, kelanjutan reformasi birokrasi di lingkungan Depkeu masih perlu diperbaiki. Ini dilakukan agar kinerja pengelolaan keuangan negara bisa terus di-tingkatkan. Di lain pihak, Inspektur Jenderal Depkeu Hekinus Manao mengakui, standardisasi pencatatan hibah di instansi pemerintah menjadi pekerjaan yang belum tuntas. Salah satu langkah perbaikannya adalah dengan penetapan sistem akuntansi hibah (sikubah). Penetapan dan penerapan sikubah itu diatur berdasarkan Peraturan Menteri Keuangan (PMK) Nomor 40/2009 tentang Sikubah.
Peraturan tersebut mewajibkan semua instansi pemerintah penerima hibah menghitung sendiri nilai hibah yang diterima. Sebab, hibah tidak hanya diberikan dalam bentuk uang tunai, tetapi juga ada yang berupa jasa atau barang, antara lain jasa konsultasi atau pendidikan dan pelatihan tenaga kerja. “Hibah dalam bentuk jasa maupun barang bisa dicari harga pasarnya, sehingga diketahui nilainya,
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