Tugas Softskill Kasus Bre-X

TUGAS SOFTSKILL

Nama : Angga Dwi Prasetyo

Kelas : 4EB25

NPM : 20211855

              Puji dan syukur kehadirat Tuhan Yang Maha Esa atas berkat dan rahmatNya saya dapat menyelesaikan tugas softskill ini. Dengan adanya tugas ini bisa menambah pengetahuan saya. Dalam tugas softskill yang saya buat ini,mungkin terdapat banyak kesalahaan secara tidak sengaja. Banyak kelemahan dalam tugas softskill ini. Oleh sebab itu, mengingat akan tujuan saya membuat tugas softskill ini adalah untuk menambah pengetahuan dan sebagai tugas mata kuliah softskill Etika Profesi Akuntansi, maka saya mohon maaf atas segala kesalahan dan kekurangan dalam penulisan tugas softskill ini.

2.      KASUS Bre-X Minerals Ltd.

Bre-X Minerals Ltd., anggota Kelompok perusahaan Bre-X, adalah sebuah perusahaan tambang Kanada yang pernah dilaporkan menguasai sebuah cadangan emas yang sangat besar di Busang, Kalimantan. Bre-X membeli situs Busang pada Maret 1993 dan pada Oktober 1995 mengumumkan telah menemukan emas dalam jumlah yang sangat besar, sehingga menyebabkan harga sahamnya membubung tinggi. Pada mulanya sahamnya bernilai sangat kecil, namun setelah pengumuman itu, harga sahamnya mencapai nilai tertinggi pada $286.50 (dolar Kanada) di Toronto Stock Exchange (TSX), dengan kapitalisasi total senilai lebih dari $6 miliar dolar Kanada.

Cadangan emas di Busang dilaporkan sebesar 200 juta ounces (6.200 ton), atau sama dengan 8% dari seluruh cadangan dunia. Namun, ternyata ini adalah penipuan besar-besaran, dan di sana tidak ada emas. Sampel-sampel utamanya telah dipalsukan dengan menaburkannya dengan emas dari luar. Sebuah laboratorium independen belakangan mengklaim bahwa penipuan itu telah dilakukan dengan buruk, termasuk dengan menggunakan pengerokan dari perhiasan emas. Pada 1997, Bre-X runtuh dan sahamnya menjadi tidak bernilai dalam skandal saham terbesar dalam sejarah Kanada.

Bre-X akhirnya dinyatakan bangkrut pada 2002 meskipun sejumlah perusahaan subsidernya seperti Bro-X berlanjut hingga 2003.Felderhof tetap tinggal di Kepulauan Cayman, yang tidak mempunyai perjanjian ekstradisi dengan Kanada, meskipun sejumlah laporan mengatakan dia berada di negara-negara lain. Pada 2000 dan 2001, Komisi Keamanan Ontario menuduhnya melakukan insider trading. Pengadilan dilangsungkan tanpa kehadirannya, tetapi diskors pada April 2001 ketika Komisi berusaha menyingkirkan hakim kepalanya, Peter Hryn dengan alasan ia bias terhadap tuntutannya. Hal ini disangkal, dan pada 10 Desember 2003 bandingnya juga ditolak.

Proses peradilannya dilanjutkan pada 6 Desember 2004 dan diharapkan akan berlanjut hingga setidak-tidaknya April 2005. Kasus ini berlanjut terus dan pada 21 Agustus 2006 pendapat penasihat hukum untuk Komisi Keamanan Ontario dan John Bernard Felderhof akan didengar di gedung pengadilan di Balai Kota Lama (Toronto).

2A.      Keahlian dan kecakapan dari auditor Bre-X

Dari kasus diatas dapat diketahui auditor Bre-X telah melanggar kode etik yang menjadi pedoman auditor dalam melaksanakan tugasnya, penipuan yang dilakukan oleh Bre-X seharusnya dilaporkan oleh auditor sebelum saham yang dimiliki oleh Bre-X melambung tinggi Toronto Stock Exchanges (TSX) kanada. Tetapi auditor tetap tutup mata melihat tindakan yang dilakukan perusahaan.

2B.      Independensi mental dari auditor Bre-X

Sudah jelas dalam kasus diatas auditor tidak memiliki sikap kejujuran, melihat tindakan terpuji yang dilakukan perusahaan yang mengakibatkan kerugian besar bagi kanada, auditor tidak melakukan apa-apa, ia tidak memiliki sikap kejujuran dalam diri bahkan auditor lebih memilih untuk disuap.

2C.      Kemahiran profesional auditor Bre-X

Seorang auditor harus memiliki keahlian dalam menganalisis suatu laporan keuangan, mengungkapkan kecurangan didalamnya, melaporkan laporan tersebut berdasarkan fakta dan bertindak sesuai dengan kode etik auditor. Pada kasus diatas auditor tidak menerapkan kode etik sebagai dasar profesinya, tidak memiliki independesi mental, sehingga kemahiran profesional dari auditor salah digunakan, auditor  lebih memilih untuk berdiam diri, atau bahkan bersekongkol dengan perusahaan melakukan kecurangan.

Sumber :

http://id.wikipedia.org/wiki/Bre-X

Demikian tugas softskill yang telah saya selesaikan ,kurang lebihnya mohon di maafkan Semoga tulisan ini dapat bermanfaat bagi kita semua yang membacanya.

By : Angga Dwi Prasetyo

Tugas Softskill Kasus Enron

TUGAS SOFTSKILL

Nama : Angga Dwi Prasetyo

Kelas : 4EB25

NPM : 20211855

              Puji dan syukur kehadirat Tuhan Yang Maha Esa atas berkat dan rahmatNya saya dapat menyelesaikan tugas softskill ini. Dengan adanya tugas ini bisa menambah pengetahuan saya. Dalam tugas softskill yang saya buat ini, mungkin terdapat banyak kesalahaan secara tidak sengaja. Banyak kelemahan dalam tugas softskill ini. Oleh sebab itu, mengingat akan tujuan saya membuat tugas softskill ini adalah untuk menambah pengetahuan dan sebagai tugas mata kuliah softskill Etika Profesi Akuntansi, maka saya mohon maaf atas segala kesalahan dan kekurangan dalam penulisan tugas softskill ini.

1.      KASUS 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. Tidak cukup dengan prestasi tersebut, Enron membentuk pula “Enron Online” (EOL) pada bulan oktober 1999. 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.

Runtuhnya 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. Akhir 1999, Enron meluncurkan Enron Online 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. 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.
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. 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.

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. Banyak lembaga keuangan internasional juga ikut menderita kerugian akibat bangkrutnya 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).

Kesimpulan

Enron dan KAP Arthur Andersen sudah melanggar kode etik yang seharusnya menjadi pedoman dalam melaksanakan tugasnya dan bukan untuk dilanggar. Yang menyebabkan kebangkrutan dan keterpurukan pada perusahaan Enron adalah Editor, Arthur Andersen (satu dari lima perusahaan akuntansi terbesar) yang merupakan kantor akuntan Enron. Keduanya telah bekerja sama dalam memanipulasi laporan keuangan sehingga merugikan berbagai pihak baik pihak eksternal seperti para pemegang saham dan pihak internal yang berasal dari dalam perusahaan enron. Enron telah melanggar etika dalam bisnis dengan tidak melakukan manipulasi-manipulasi guna menarik investor. Sedangkan Arthur Andersen yang bertindak sebagai auditor pun telah melanggar etika profesinya sebagai seorang akuntan. Arthur Andersen telah melakukan “kerjasama” dalam memanipulasi laporan keuangan enron. Hal ini jelas Arthur Andersen tidak bersikap independent sebagaimana yang seharusnya sebagai seorang akuntan.

1A.      Keahlian kecakapan Arthur Anderson terhadap enron.

Dari kasus diatas dapat diketahui bahwa Arthur Anderson sudah jelas melanggar kode etik yang seharusnya menjadi pedoman dan dipatuhi dalam melaksanakan tugasnya sebagai auditor yang dipercayai untuk mengaudit dan memeriksa suatu laporan keuangan berdasarkan dengan fakta. Tetapi yang dilakukannya justru sebaliknya, ia memusnahkan seluruh materi audit dan bersekongkol dengan para petinggi enron yang tidak bertanggung jawab, sehingga menimbulkan kerugian yang luar biasa besar tidak hanya bagi perusahaan tapi juga untuk negara.

1B.      Independensi mental dari Arthur Anderson terhadap enron.

Independensi mental adalah sikap kejujuran dari dalam diri akuntan dalam mempertimbangkan fakta – fakta dan adanya pertimbangan yang objektif tidak memihak didalam diri akuntan. Dan dari sikap nya yang memusnahkan seluruh materi audit, bersekongkol dengan para petinggi perusahaan untuk melakukan kecurangan, tidak bertanggung jawab, dan sangat tidak objektif dalam melaporkan laporan keuangan. Sudah sangat jelas sekali bahwa Arthur Anderson ini tidak memiliki sikap seperti itu dan dianggap gagal sebagai kantor akuntan public (auditor)

1C.      Kemahiran profesional Arthur Anderson terhadap enron.

Arthur Andersen merupakan KAP yang ahli dan profesional dalam bidangnya, tetapi sangat disayangkan ke profesionalisme yang dimilikinya harus salah digunakan, karena ia tidak memiliki sikap independensi mental, ia lebih memilih untuk melakukan kecurangan bersama dengan petinggi enron. Karena tindakannya ini maka Arthur Andersen menerima hukuman memberikan uang $32 milyar untuk para pemegang saham enron, karena dianggap tidak becus dalam audit dan menerima tuntutan dari para karyawan.

Sumber :

http://en.wikipedia.org/wiki/Enron

Demikian tugas softskill yang telah saya selesaikan ,kurang lebihnya mohon di maafkan Semoga tulisan ini dapat bermanfaat bagi kita semua yang membacanya.

By : Angga Dwi Prasetyo

Tugas bahasa inggris bisnis 2 (softskill)

STRATEGY TOEFL READING COMPREHENSION

This section is the last section in the TOEFL test. The most lengthy and time-consuming most. In this section, participants must test 50 items was working within 55 minutes. So that the average time required to work on a problem is one minute. It's certainly longer if we compare it with the average time to work on the structure of the questions less than 45 seconds.

The types of questions that typically appear in the Reading Comprehension test, as well as strategies that can be used to answer:

1. Questions about the ideas of the passage

    Skill 1: Correctly answer main idea questions

    Skill 2: Recognize the organization of ideas

2. Directly answered questions

     Skill 3: Answer questions stated details Correctly

     Skill 4: Find 'unstated' details

     Skill 5: Find a pronoun referents

  3. Indirectly answered questions

      Skill 6: Answer questions implied details Correctly

      Skill 7: Correctly answer transition questions

  4. Vocabulary questions

       Skill 8: Find definitions from structural clues

       Skill 9: Determine meanings from word parts

       Skill 10: Use context to Determine meanings of difficult words

       Skill 11: Use context to Determine meanings of simple words

  4. Overall review questions

       Skill 12: Determine where specific information is found

       Skill 13: Determine the tone, purpose, or course

Skimming is reading a text quickly to get a basic idea, main idea, or content of literature in general. In this skill we are not looking for specific information, reading only the main idea that we are looking for. So no need to read the entire piece of writing.

Scanning is fast memaca FIND a text for specific information. So we have the first question and find answers in a way to be scanned. In scanning, information that is not relevant to what we were looking neglected. Thus, in a scanning, we should have to the words that we wish to find in the literature. In general, scanning skills is what we use in working on Reading Comprehension questions.

In the Reading Comprehension section, participants tend to read the text first and then try to answer the question. It's not recommended. START OF QUESTIONS AND ANSWERS SCAN IN READING. So, read the text first became ineffective in the context of scanning strategies. If we read the text first and answer questions later, then we will go back again to the reading to answer this question INEFFECTIVE!

There are 4 types of questions in Reading Comprehension Section:

·         MAIN IDEA question: the question asks yan central idea, main idea, theme, or title reading (reading TOEFL is not accompanied by the title!). The number is only ONE question and generally placed as the first question in the text.

·         DETAIL question: the question asking for specific information in the text. The answer to this type of reading material contained within EXPRESS (EXPRESS). The number of questions in each of the most widely read.

·         Implied question: is a question similar to the question detail, by way of answering that is also equal to answer detailed questions. However, the answer to the question is found in the literature implicitly (IMPLIED). This question is not as much as the amount of Detail question.

·         Vocabulary question: is a synonym ask questions or seek equivalent word whose meaning is closest to the word in question. Answering this question must be guessed BASED context of the sentence. Avoid guessing just by relying on our knowledge without checking it in the sentence reading. Always read the sentence in which a word is asked as a whole, then guess based on the context of the sentence. There is no other way to answer this type of question except by guessing based on context.

Here is a detailed strategy to answer any type of questions on Reading Comprehension Section:

Ø  Editorial sentence question Main Idea of which is: What is the topic of the passage? / What is the subject of the passage? / What is the main idea of the passage? / What is the author's main point in the passage? / With what topic is the primary author concerned? / Which of the following would be the best title of the passage?

Ø  If you want to answer this question without a pass, read the first sentence in each paragraph.

Ø  Think about the theme of readings that can be inferred from the first sentences in each paragraph.

Ø  Elimination choice answer: too general, too specific, or not at all related to the topic of reading.

Ø  The answer to the question must be fitted main idea to explain the contents of the reading, should not be (too general in scope / wide) or less (scope is too narrow).

EXAMPLE :

Carbon tetrachloride is a colorless and inflammable liquid that can be produced by combining carbon disulfide and chlorine. This compound is widely used in industry today because of its effectiveness as a solvent as well as its use in the production of propellants.

Despite its widespread use in industry, carbon tetrachloride has been banned for home use. In the past, carbon tetrachloride was a common ingredient in cleaning compounds that were used throughout the home, but it was found to be dangerous: when heated, it changes into a poisonous gas that can cause severe illness and even death if it is inhaled. Because of this dangerous characteristic, the United States revoked permission for the home use of carbon tetrachloride in 1970. The United States has taken similar action with various other chemical compounds.

1. The main point of this passage is that

A.    carbon tetrachloride can be very dangerous when it is heated

B.     the government banned carbon tetrachloride in 1970

C.    although carbon tetrachloride can legally be used in industry, it is not allowed in home products.

D.    carbon tetrachloride used to be a regular part of cleaning compounds

2. The word “widely” in line 2 could most easily be replaced by

A.    grandly

B.     extensively

C.     largely

D.    hugely

3. The word “banned” in line 4 is closest in meaning to

A.    forbidden

B.     allowed

C.     suggested

D.    instituted

4. According to the passage, before 1970 carbon tetrachloride was

A.    used by itself as a cleanser

B.     banned in industrial use

C.     often used as a component of cleaning products

D.    not allowed in home cleaning products

5. It is stated in the passage that when carbon tetrachloride is heated, it becomes

A.    harmful

B.     colorless

C.     a cleaning compound

D.    inflammable

6. The word “inhaled” in line 7 is closest in meaning to

A.    warmed

B.     breathed in

C.     carelessly used

D.    blown

7. The word “revoked” in line 8 could most easily be replaced by

A.    gave

B.     granted

C.     instituted

D.    took away

8. It can be inferred from the passage that one role of the U.S. government is to

A.    regulate product safety

B.     prohibit any use of carbon tetrachloride

C.     instruct industry on cleaning methodologies

D.    ban the use of any chemicals

9. The paragraph following the passage most likely discusses

A.    additional uses of carbon tetrachloride

B.     the banning of various chemical compounds by the U.S. government

C.     further dangerous effects of carbon tetrachloride

D.    the major characteristic of carbon tetrachloride

SUMBER :

http://englishahkam.blogspot.com/2012/11/contoh-toefl-reading-1-pbt.html

http://cobatoefltest.wordpress.com/2010/01/27/test-toefl-reading-comprehension/

http://popi-irawan.blogspot.com/p/section-iii.html

Tugas Bahasa Inggris Bisnis 2 (Softskill)

STRATEGY OF STRUCTURE TOEFL

First of all consider the sentence in question in terms of . Remember, purpose of the questions was to determine the structure or determine what the most appropriate response for the complete lack of matter . Therefore, by observing carefully will know the short comings and what is needed to complete it . Here you need to identify the components of the sentence . That is , which is the subject (noun ) , predicate (verb ) , object (noun ) , adverbs , and etc.

 Consider each answer is available , choose the most appropriate to complete the sentence in question.You have to pay attention to each answer in the answer choices ( A ) , ( B ) , ( C ) , and ( D ) . By looking carefully you will soon find out which one is the right choice to fill the gap in the sentence in question . Of course you need to equip themselves with adequate grammar abilities . So it is advisable to study grammar books

Never eliminate an answer choice just look at the answer without seeing the phrase about In general , each answer choice is true when it stands alone . An answer choice is right or wrong will be known once it is inserted into the sentence .

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

A sentence in English MUST have at least a subject and a verb (Verb). It most often appears on the TOEFL test part structure / grammar of the issue of subject and verb: It could be in a verb phrase may be eliminated or subject, or perhaps to both, or just have a subject and verb excess.

Ex:

________ was backed up for miles on the freeway.

a) Yesterday

b) In the morning

c) Traffic

d) Cars

Skill 2: Consider the 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.

Ex :

With his friends _____ found the movie theater.

a) has

b) he

c) later

d) when

Skill 3: Note the use and position Appositive

Appositive can be a rapscallion in knowing the subject in a sentence structure in the TOEFL test section. Appositive is a noun that comes after other nouns that have the same meaning.

Sally, the best student in the class, got an A on the exam.

In the above example Sally is the subject of the sentence and the best student in the class can be recognized easily as appositive because there is a comma separated. The best student in the class it is also Sally, so to both the same.

Ex :

_____, George, is attending the lecture.

a) Right now

b) Happily

c) Because of the time

d) My friend

Skill 4 : Note the use and position of the Present Participle

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 ) .

Ex:

The child _____ playing in the yard is my son.

a) now

b) is

c) he

d) was

Skill 5 : Note the use and position of Past Participle

Usage and Past Participle position similar to the present participle that has been discussed yesterday. The difference is Past Participle form of passive voice .

Past participle is Verb III : purchased , written , taught , etc. . Present participle form of the problem can be Spieler Structure TOEFL test . Past participle can only be an adjective ( adjective ) which generally describes the subject of like Appositive or be part of verb  when preceded by be ( am , is , are , was , were ) and have ( have , has , had)

·         The family has purchased a television .

·         The poem was written by Paul .

In the first sentence of the form of the past participle ' purchased ' are part of the verb because preceded by have ( has ) . While no. 2 past participle ' written ' is also a part of the verb because preceded by some ( was ) .

·         The television was purchased yesterday expensive .

·         The poem written by Paul Appeared in the magazine .

The second form of the past participle above ( purchased and written ) is not followed by some or even have it to both an adjective that describes the shape of each subject of the sentence (television and poem ) .

Ex :

The packages _____ mailed at the post office will arrive Monday.

a) have

b) were

c) them

d) just

Skill 6 : Use a coordinate conjunction with correct connector

Many words in English have more than one clause :

·         I am learning .

·         Mom is cooking , and dad is working in the garden .

·         The girl who is looking at me is my neighbor .

The first sentence has only one clause while the last two sentences have two clauses of the first ' mom is cooking ' and ' dad is working in the garden . ' The second ' the girl is my neighbor ' and ' who is looking at me . ' From the above examples we can conclude that the clause was part of the sentence or the sentence itself that has a subject and a verb . It is generally understood that the clause is a group of words that contains a subject and a verb .

In this skill will be learned about the forms of coordinate conjunctions connector and its use in the sentence . Coordinate connector is used to connect between one another clause by clause . Common coordinate connector examples are: and , but , or , so , yet . Note the use of commas before.

·         Tom is singing , and Paul is dancing .

·         Tom is tall , but Paul is short .

·         Tom must write the letter , or Paul will do it .

·         Tom told a joke , so Paul laughed .

·         Tom is tired , yet he is not going to sleep .

Ex:

A power failure occured, _____ the lamps went out.

a) then

b) so

c) later

d) next

Skill 7: 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.

Ex:

_____ was late, I missed the appointment.

a) I

b) Because

c) The train

d) Since he

Skill 8: 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.

Ex :

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

a) studying

b) study

c) to study

d) you study

Skill 9: Use Noun Clause Connectors with correct.

NOUN CLAUSE CONNECTORS
what, when, where, why, how	whatever, whenever
whether (apakah), if (apakah)	that (bahwa / sering tidak diartikan)

example :

I know what you did

I: Subject

V : Verb

What : Noun Connector

You: Subjects

Did ( work ) : Verb

Example above we can know that the Noun Clause ( what you did ) serves as the object of the sentence.

example :

What you did was wrong

What : noun connector

you : the subject

did : verb

was : verb

Example above we can know that the Noun Clause ( what you did ) serves as the subject of the sentence.

Noun clause is a form of clause that functions as a noun which means it can occupy the position of the noun is : as the subject or object of a verb or preposition objects.

1.      I know when he will arrive . ( noun clause as the object of the verb )

2.      I am concerned about when he will arrive . ( noun clause as the object of a preposition )

3.      When he will arrive is not important . ( noun clause as subject of the sentence )

Ex :

_______ was late cused many problems.

a) That he

b) The driver

c) There

d) Because

Skill 10: Use noun clause connectors that functions as well as the subject (Noun Clause Connectors / Subjects) with correct.

NOUN CLAUSE CONNECTORS/SUBJECTS
Who                what                   which Whoever       whatever         whichever

·      S     V               Noun connector/subject             V

I     know                      what                          happened

Example above we can know that the 'what' not only serves as a connector, but also at the same time the subject of the noun clause 'what happened.'

·     Noun connector/subject          V                 V

            What                       happened     was great

Example above we can know that the 'what' not only serves as a connector, but also at the same time the subject of the noun clause 'what happened.' And 'what happened' function is the subject of the sentence What happened was great.

In this skill 10 we would learn that the noun clause connector not only serves as a connector but can also simultaneously be the subject of a noun clause .

1.      I do not know what is in the box .

2.      We are concerned about who will do the work .

3.      Whoever is coming to the party must bring a gift .

In the example the first sentence , there are two clauses , I do not know and what is in the box . The two clauses are connected by a connector ( conjunctive ) what . Please note in this sentence connectors ' what' has two roles : as the subject of the verb ' is ' as well as a connector that connects to the second clause .

In the second example , there are two clauses . In the first clause , we are on the subject are . In clause 2, who was the subject of a will do . Who also serves as a connector that connects between the two clauses . Noun clause who will do the work serves as the object of the preposition about .

In the third example , also there are two clauses : the subject of whoever is coming . Whoever is coming to the party is the subject of a must bring . Connector word ' whoever ' serves as the subject of the verb is coming as well as a connector that connects to the two clauses .

Ex:

____ was on television made me angry

a.It

b.The story

c.What

d.When

Skill 11: Use Adjective clause connectors that functions as well as the subject (Adjective Clause Connector) with correct .

ADJECTIVE CLAUSE CONNECTORS
whom             (for people)		which  (for things)	that  (for people or things)
S     V                                     adjective connector            S                V I     liked the book                           which                       you recommmend.  S                        adjective connector                S                 V  The book                   which                               you           recommended                     was interesting.

Note:

Adjective connectors can be removed (omitted). This omission is very common in speaking but not as common in English as well as in formal Structure TOEFL test.

Adjective clause is a clause that functions as an adjective ( adjective ) is ' describes the noun ( noun ) . ' It's just not exactly the same position . If the adjective ( adjective ) normally before the noun described , while the adjective after the noun clause was his .

·         The woman is filling the glass that she put on the table .

·         The glass that she put on the table contains milk .

In the example the first sentence , there are two clauses : , woman is the subject of the verb is filling , and she is the subject of the verb 'put ' . That is a adjective clause connector which connects to the two clauses above , and the adjective clause 'that she put on the table ' to explain / describe the noun glass .

In the second example , also contained two clauses . The word ' glass' is the subject of the verb ' contains ' and she is the subject of the verb 'put . ' That is a adjective clause connector. Adjective clause 'that she put on the table ' describes the noun ' glass . '

Ex:

The gift ______ selected for the bride was rather expensive.

a.because

b.was

c.since

d.which we

sumber :

http://englishahkam.blogspot.com/