Minggu, 31 Mei 2015

Differences TOEFL & TOEIC

TOEFL and TOEIC  are tests conducted for evaluating the English ability or aptitude of non-native English-speaking people. These two tests are conducted in order to measure the reading, listening, writing, and speaking capabilities.

TOEFL, or Test of English as a Foreign Language, is one of the widely accepted tests the world over for non-native English-speaking people. Most of the universities and colleges use the TOEFL score to evaluate the ability of a non-native English-speaking candidate who wants to get enrolled.

TOEIC, or Test of English for International Communication, is mainly used by business and industry houses, educational institutions, and governments for evaluating the English skills of non-native English-speakers before they are hired or recruited. Prospective employees mainly take the test which is for evaluating the English proficiency.

The TOEFL test consists of four sections: writing, reading, speaking, and listening. The test lasts for about 4.5 hours, and scores are based on a scale of 0 to 120. On the other hand, the TOEIC test lasts for about 2.5 hours, and scores are based on a scale of 100-450. TOEIC has two sections with the first section measuring reading and listening skills and the second section measuring speaking and writing skills.

TOEFL is mainly designed for measuring a person’s ability or skills of communicating effectively in English in classroom settings. So TOEFL is mainly for admission to colleges and universities. On the contrary, TOEIC is designed mainly for the workplace. This test is not that common while seeking admission to universities and colleges. Colleges and universities want candidates to produce a TOEFL score sheet whereas the employers want a TOEIC score sheet.

On the TOEFL, the maximum possible score is 120 -- 30 points for each of the four sections. There is no "passing score" and colleges and universities will have their own requirements for admission, which test-takers can find information about through the admissions office. The TOEIC Reading and Listening test gives the test-taker a score of 10 to 990, which corresponds to bands in the Common European Framework measure of English proficiency. A test-taker will receive scores of zero to 200 for the Speaking and Writing Tests separately, again which corresponds to the CEF standards of English-language proficiency measurements.

Summaries :
-            Basically anyone who wants to study in a foreign university or college who takes the TOEFL test.
-            Basically anyone who needs to use English in their job who takes the TOEIC test.
-            TOEFL, or Test of English as a Foreign Language, is one of the widely accepted tests the world over for non-native English-speaking people.
-            TOEIC, or Test of English for International Communication, is mainly used by business and industry houses, educational institutions, and governments for evaluating the English skills of non-native English-speakers before they are hired or recruited.
-            The TOEFL test consists of four sections: writing, reading, speaking, and listening. The test lasts for about 4.5 hours, and scores are based on a scale of 0 to 120. On the other hand, the TOEIC test lasts for about 2.5 hours and scores are based on a scale of 100-450.
-            Colleges and universities want candidates to produce a TOEFL score sheet whereas the employers want a TOEIC score sheet.





Kamis, 30 April 2015

Strategies of Reading & Structure TOEFL

Strategies for Reading Test :

     Read
It might sound obvious but the best way to practice for TOEFL’s reading test is to read as much as possible beforehand on as wide a variety of topics as possible. Current affairs, health, sports, it doesn’t matter. Also, cover all the media in your reading materials like books, online texts, and also magazines. Familiarize yourself also with the size of texts that are 700 words long.

     Keep a Vocabulary Notebook
How to do remember what you have to do everyday? Do you write lists on paper? Do you keep an online agenda? Do you stick yellow post-its on your fridge? It doesn’t matter. Do the same with new vocabulary. Build a vocabulary bank and refer to it as often as you can to refresh it in your memory. This will help you develop a strong vocabulary that should be a great help to you when you sit TOEFL’s reading test.

    Practice Past Tests
You need to always remember that TOEFL is a standardized test. This means it always follows the same format. Practice past tests to familiarize yourself with the format.

    Practice Staying Within The Time Limit
As well as familiarizing yourself with the structure of the exam, you need to practice working within the time limit. When you practice past exams respect the time constraints. Set an alarm clock if necessary. Remember that in TOEFL iBT the software will cut you off when you reach the time limit so it is critical you learn to work within it.

     Learn to Skim
In English, skimming involves reading a passage quickly and understanding a text by extracting the important details at a glance. This is a crucial skill for the TOEFL reading test. Practice doing this with passages in the run-up to the exam.

      Practice Summing Up
Never presume you know the meaning of a text while you are reading it. Always stop at the end of each paragraph and try to sum up what you have just read (even if it have to whisper rather than say it out loud).

      Highlight (if you need to)
Highlighting important data like vocabulary, dates and places might help you relax and order your thoughts. Go ahead and do this while you are reading if it helps.

      Learn To Guess Unfamiliar Words
When you are faced with a new word what do you do? Panic? Consult a dictionary? Neither of these responses will help you in your exam. Learn to guess the meaning of new words from the context of a passage or the words and paragraphs which surround it.

     Learn To Pick Out Pronouns
When you speak, you know there is a big difference between the pronouns he, she and it. It is the same when you are reading. Learn to pay attention to the pronouns in a text so you know to whom or what it is referring, especially if there are multiple characters in the text. This could be the difference between you answering a question correctly and incorrectly.

     Relax

In order to really capture the meaning of a text, you need to be relaxed so that you can focus on it completely. If you are very nervous you might miss important, and maybe obvious, points. Develop relaxation techniques like deep breathing during the test or even a yoga session before it! Whatever keeps you calm and works for you should not be ignored.

Examples :


        When buying a house, you must be sure to
have it checked for termites. A termite is much like an
ant in its communal habits, although physically the
two insects are distinct. Like those ants, termite colonies consist of

different classes, each with its own particular job. The
most perfectly formed termites, both male and
female, make up the productive class. They have eyes,
hard body walls and fully developed wings. A pair of
reproductive termites founds the colony. When new
reproductive termites develop, they leave to form
another colony. They use their wings only this on time
and then break them off.

        The worker termites are small, blind and
wingless, with soft bodies. They make up the majority
of the colony and do all the work. Soldiers are
eyeless and wingless but are larger than the workers
and have hard heads and strong jaws and legs. They
defend the colony and are cared for by the workers.

        The male and female of the reproductive
class remain inside a closed-in cell when the female
lays thousands of eggs. The workers place the eggs
in cell and care for them. Even if one colony is treated
with poison, if a male and female of the reproductive
class escape, they can form a new colony.

         Pest control companies can inspect a house
for infestation of termites. Often, of lay person can not
spot the evidence, so it is critical to have the opinion
of a proffesional. Treatments vary depending upon
the type of termite.

1. How are termites like ants?
      A. They live in communities, and each class has a specific duty
      B. Their bodies are the same shape
      C. The king and queen are imprisoned
      D. The females' reproductive capacities are the same

2. The word "communal" in line 3 is closest in meaning to
      A. Eating
      B. Reproducing
      C. Organizational
      D. Social

3. Which of the following is not true?
      A. All termites have eyes
      B. Some termites cannot fly
      C. Workers are smaller than soldiers
      D. Termites do not fly often

4. In line 4, the word "distinct" is closest in meaning to
      A. Similar
      B. Different
      C. Genetically related
      D. Strong

5. In line 6, "classes" is closest in meaning to
      A. Sexes
      B. Colonies
      C. Courses
      D. Categories

Answers :
1. A
2. D
3. B
4. B
5. D




Strategies for Structure :

1.        First study the sentence.
Your purpose is to determine what is needed to complete the sentence correctly.

    Then study each answer based on how well it completes the sentence.
Eliminate answers that do not complete the sentence correctly.

    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.

    Never leave any answers blank.
Be sure to answer each question even if you are unsure of the correct response.

    Do not spend too much time on the Structure questions.
Be sure to leave adequate time for the Written Expression questions.

Examples :
1. The committee has met twice and ....
    A. they reached a final decision
    B. a final decision was reached
    C. its decision was reached
    D. it has reached a final decision

2. The manager won't be able to attend the shareholders' meeting tomorrow because....
    A. he must to give a lecture
    B. he will be giving a lecture
    C. of he will give lecture
    D. he will have giving a lecture

3. Brenda's score on the test is the highest in class.
    A. She should study hard last night.
    B. She should have studied hard last night.
    C. She must have studied hard last night.
    D. She had to study hard last night

4. Mother wanted to serve some coffee to my guests; however....
    A. she hadn't many coffee.
    B. there is not a great amount of coffee.
    C. she didn't have my coffee.
    D. she was out of coffee.

5. Having been served lunch,....
    A. the problems were discussed by the participants.
    B. the participants discuss the problems.
    C. it was discussed by the participants.
    D. A discussion of the problems were made by the participants.

6. East Kalimantan relies heavily on income from oil and natural gas, and....
    A. Aceh province also.
    B. Aceh province too.
    C. Aceh province is as well.
    D. so does Aceh province.

7. The participants have had some problems deciding....
    A. when they should announce the result of the meeting.
    B. when are they sgoing to announce the result of the meeting.
    C. when should they announce the result of the meeting.
    D. the time when the result of the meeting to announce.

8. This year will be more difficult for our organization because....
    A. we have less money and volunteers than last year.
    B. there is a little money and volunteers than last year.
    C. it has less money and fewer volunteers than it had last year.
    D. it has fewer money and less volunteers than it had last year.

9. Professor Baker told his students that...
    A. they can turn over their reports on Mondays.
    B. the reports can turn over on Monday.
    C. they could hand in their reports on Monday.
    D. the reports they can hand in on Monday.

10. The adder is a venomous snake ... bite may prove fatal to humans.
      A. its
      B. whom its
      C. that
      D. whose

Answers :
1. D
2. B
3. B
4. C
5. B 
6. D
7. A
8. C
9. C
10. D














Senin, 30 Maret 2015

TOEFL Strategies for Listening Section



TOEFL listening section, tests the ability of a student, especially a non-native English speaker, to understand spoken English (accentuated) in educational setting. Listening is an important skill to understand the concepts and ideas. Only when the concepts are understood completely it becomes a lighter task to score in the listening section of TOEFL test. In order to develop the listening skills for TOEFL, there are certain set of listening strategies or steps. They are explained in detail given below.
Requirements for TOEFL Listening Strategy
Listening strategies for TOEFL aims at providing each and every minute detail that are required to respond to all the questions within the given time in this section. Responding to the questions in time is very important because, it will help TOEFL candidates to save time, which they might spend on, one specific part of the test section.
There are certain steps in strategies that would help in managing time in each part of listening test section (recordings). There are some basic requirements for listening skills which serves the steps in TOEFL listening strategies as detailed below:
  • Basic Comprehension
When students listen to a recorded lecture or a conversation, they should understand the central or main idea in it. Then they should skim the recording for key points, important facts, purpose and the relevant details that connects the key points.
  • Practical Understanding
It may also be called as “pragmatic understanding” where the meaning of a word should be taken, according to the context. Students are needed to find the intended meaning of the speaker i.e. from his point of view. A wide range of vocabulary is necessary for this process because, the recordings in listening test are usually from academic background. Practical understanding also becomes a must to find the purpose of a lecture or a conversation.
  •  Relate Ideas given in multiple information sources
Relating ideas is the final state where the key points and the important facts are compared to find the relationship between them. This method would initially lead to construct an argument. Then a string of supportive and non supportive elements are categorized and as a result the causes for the events are traced. This is where a student would end up identifying the conclusion which is expressed indirectly.
  •  Inference
Inference is to find the implied conclusion in recordings from the author’s point of view. The conclusion might be implied or expressed indirectly anywhere in the passage.
These are the basic requirements necessary, in each part of the strategy of listening section, which consists of two recorded lectures and one long conversation. These fundamentals are to be followed, in the following few preparatory steps.
Strategies in Preparation
  • Spoken English From Various Sources And Accents
There are variations between the accents of English. It is the best to listen to English from various sources like television, music, radio etc. And also it is good to listen to the native speakers of English with different pronunciation and dialect. By doing this students would be able to improve their listening skills and also they will get used to different kinds of accents. It will be helpful very much if they listen to academic passages or conversations.
  • Making Notes
While listening to a recording, notes should be jot down. These notes would help you to remember the important points given by speaker. The reason is also that, during the test you will be given only one chance to listen to a passage. Note making will help you to remember the details and the clues effectively.
  • Main Idea
The main idea of a passage should be identified in a recording, as a first task while taking notes. Main idea of a lecture is usually given in the introductory part. The other details would be given in the rest of a lecture. Once the main idea is found it becomes a lighter task to find the purpose of the speaker.
  • Pointer Words, Important Facts And Relationship Between The Facts
The pointer words may be defined as signal words or clues, given by the speaker. These keywords should be collected along with important facts and events. This should be done in order to compare them and identify the relationship between them. In turn this would give you the cause of the events.
  • Summary of Observation
Give a summary of the recording which was listened, using the notes that are taken down. During this process, only important facts, relevant details, main idea and the key facts are covered. This is a good time saving technique, to prevent going through the notes again and again.
  • Building your Vocabulary
Above all it is also important to build a student’s vocabulary, to find the meaning of a word, according to the context of the speaker. Students should get familiar with the words which they consider as new ones and practice them in their everyday life.
The steps and the requirements in TOEFL strategies for listening section, which are elaborated above should be followed and practiced to manage time while taking up the test. The most important part in listening section is to concentrate on the subject of the speaker, and a student does not have to be distracted by the accent.




Jumat, 23 Januari 2015

Peranan Sistem Akuntansi bagi Dunia Bisnis

Apakah peranan akuntansi dalam bisnis? Jawaban yang paling sederhana adalah akuntansi memberikan informasi untuk digunakan oleh manajer dalam menjalankan operasi perusahaan. Akuntansi juga memberikan informasi untuk pihak - pihak lain yang berkepentingan dalam menilai kinerja dan kondisi ekonomi perusahaan.

Secara umum, akuntansi (accounting) dapat diartikan sebagai sistem informasi yang menyediakan laporan untuk pemangku kepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Bisa dibilang bahwa akuntansi adalah " bahasa bisnis" (languange of business) karena melalui akuntansilah informasi bisnis dikomunikasikan kepada para pemangku kepentingan. Contohnya, laporan akuntansi yang merangkum profitabilitas produk baru akan membantu manajemen The Coca - Cola Company untuk memutuskan apakah produk tersebut akan terus dijual. Demikian pula, analis pasar modal mengggunakan laporan akuntansi untuk memutuskan apakah mereka perlu merekomendasikan untukmembeli saham Coca - Cola. Bank menggunankan laporan akuntansi untuk memutuskan pemberian fasilitas kredit guna membeli peralatan dan bahan baku bagi Coca - Cola. Pemerintah (kantor pajak) menggunakan laporan akuntansi sebagai dasar untuk menetapkan pajak bagi Coca -Cola.

Informasi  akuntansi  merupakan  alat  yang  digunakan  oleh  pengguna informasi  untuk  pengambilan  keputusan  (Nicholls  dan  Holmes,  1988  :  57),
terutama  oleh  pelaku  bisnis.  Dimana    informasi  akuntansi  diharapkan  dapat didefinisikan  sebagai  sistem  informasi  yang  bisa  mengukur  dan mengkomunikasikan informasi keuangan tentang kegiatan ekonomi. Informasi  akuntansi  sangat  diperlukan  oleh  pihak  manajemen  perusahaan dalam merumuskan berbagai keputusan dalam memecahkan segala permasalahan yang dihadapi perusahaan. Informasi akuntansi yang dihasilkan dari suatu laporan keuangan berguna dalam rangka menyusun berbagai proyeksi, misalnya proyeksi kebutuhan  uang  kas  di  masa  yang  akan  datang.  Dengan  menyusun  proyeksi tersebut  secara  tidak  langsung  akan  mengurangi  ketidakpastian,  antara  lain mengenai kebutuhan akan kas (Sutapa, Rusdi, dan Kiryanto, 2001 : 200).

Daftar Pustaka            :


Sistem Akuntansi di Indonesia

Indonesia telah memiliki sendiri standar akuntansi yang berlaku di Indonesia. Prinsip atau standar akuntansi yang secara umum dipakai di Indonesia tersebut lebih dikenal dengan nama Pernyataan Standar Akuntansi Keuangan (PSAK). PSAK disusun dan dikeluarkan oleh Ikatan Akuntan Indonesia. Ikatan Akuntan Indonesia adalah organisasi profesi akuntan yang ada di Indonesia.
   Fungsi utama sistem akuntansi adalah meningkatkan seoptimal mungkin agar sistem tersebut dapat menghasilkan berbagai informasi akuntansi yang terstruktur. Informasi yang terstruktur yaitu tepat waktu, relevan dan dapat dipercaya. Manajemen perusahaan harus menghasilkan informasi akuntansi yang terstruktur dan mengandung arti.

Pernyataan Standar Akuntansi Keuangan yang dikeluarkan oleh Ikatan Akuntan Indonesia tersebut mengatur perlakuan akuntansi secara menyeluruh untuk berbagai aktivitas bisnis perusahaan di Indonesia. Standar-standar tersebut selain ditujukan untuk mengatur perlakuan akuntansi dari awal sampai ke tujuan akhirnya yaitu untuk pelaporan terhadap pengguna, standar-standar tersebut juga meliputi pedoman perlakuan akuntansi mulai dari perolehan, penggunaan, sampai dengan saat penghapusan untuk setiap elemen-elemen akuntansi. Standar-standar tersebut juga mengatur tentang pengakuan, pengukuran, penyajian dan pelaporan atas keuangan perusahaan.

Daftar Pustaka            :

Minat Belajar Mahasiswa

Perkembangan mahasiswa dilihat dari segi kognitifnya setiap tahun semakin menurun, motivasi belajarnya otomoatis juga akan ikut menurun dan secara tidak langsung perkembangan kognitifnya juga ikut menurun. Penyebab sehingga penurunan itu terjadi adalah yang pertama tentu tujuan mereka belejar itu tidak 100% dari minatnya, yang kedua motivasinya sangat rendah yang ingin dicapai mengambang, hal itu merupakan pengaruh pergaulan arus global (eksternal) sehingga mereka jauh dari buku coba lihat mahasiswa, mereka lebih asyik facebook, twiter, dan chatting berjam-jam daripada membaca. Jika minat membacanya kurang maka prestasinya juga akan menurun.

Solusi yang tepat untuk mengatasi kurangnya minat belajar di kalangan mahasiswa adalah dengan mengembangkan diri mahasiswa yang ditunjang dari sarana dan prasarana  yang ada di kampus. Sarana yang ada di perpustakaan lengkap atau tidak. Kalau buku-buku di perpustakaan lengkap mahasiswa bisa lebih giat lagi membaca, apalagi bagi mahasiswa yang tidak mampu tidak harus membeli buku untuk dibaca dan dipelajari tapi cukup pinjam saja di perpustakaan. Oleh karena itu, sarana kampus harus dilengkapi juga karena buku di perpustakaan itu-itu saja, dari dulu sampai sekarang tidak ada perubahan. Setidaknya perpustakaan kampus sama dengan perpustakaan wilayah dan multimedia. Ruangan kelasnya juga tidak mendukung akhirnya proses belajar mengajar tidak berjalan dengan kondusif. Bagaimana bisa belajar dengan tenang kalau ruangannya tidak kondusif, panas, pengap dan ribut. Mau menggunakan LCD juga tida bisa karena persediaan yang tidak memadai, tidak mungki juga setiap dosen membawa LCD ke kampus untuk mengajar karena itu memang seharusnya disediakan oleh kampus. Jadi solusi yang tepat untuk mengatasi hasil tersebut adalah dengan melengkapi sarana dan prasarana yang ada di kampus untuk menunjang perkembangan belajar mahasiswa.


Hutan Lindung

Hutan lindung  adalah  hutan yang telah ditetapkan untuk dilindungi.
            S                P                              O

Salah satu fungsi  hutan lindung adalah  sebagai pengatur tata air.
            S                                 P                                 O

Hutan lindung  juga  mengendalikan erosi.
            S             P                 O

Selain itu, hutan lindung juga  mencegah  intrusi air laut.
      K                    S                           P                      O

Bukan hanya itu,  hutan lindung  juga  memelihara kesuburan tanah.
K                        S                  P                     O


Hutan lindung  merupakan  aset berharga bagi negara.
            S                     P                     O

Ada beberapa hutan lindung  yang dijadikan tempat rekreasi.
       S                          P                                 O

Hutan lindung  perlu perhatian  yang ekstra baik dari pemerintah dan masyarakat.
       S                          P                                             O

Hutan lindung  dapat memberi  lapangan pekerjaan bagi masyarakat sekitar.
         S                        P                                             O

Hutan lindung sungai wain  adalah  salah satu contoh hutan lindung  yang berada di Kalimantan.

     S                                 P                                        O                                 K tempat