Perlunya SAK Konvergen ke IFRS Perlunya SAK Konvergen ke IFRS

Sejak akuntansi pertama kali ditemukan, pelaporan keuangan telah diatur sedemikian rupa sehingga laporan keuangan dapat menyajikan informasi yang benar-benar dapat diandalkan untuk pengambilan keputusan. Namun seiring dengan berjalannya waktu, akuntan menemukan banyak celah dalam pendekatan-pendekatan pelaporan keuangan yang telah ada, untuk melakukan fraud (kecurangan). Hal ini merupakan salah satu sebab munculnya pengaturan akuntansi baru yang berbasis prinsip yaitu IFRS (International Financial Reporting Standard). Konvergensi standar pelaporan keuangan menuju International Financial Reporting Standard (IFRS) sudah pelak tidak dapat dihindari lagi oleh negara-negara di dunia, termasuk Indonesia. Indonesia, melalui Ikatan Akuntan Indonesia (IAI), telah melakukan proses konvergensi ini dengan mengadopsi beberapa standar keuangan dari International Accounting Standard Board (IASB) ke dalam Pernyataan Standar Akuntansi Keuangan (PSAK). Proses konvergensi ini akan membawa perubahan besar dalam praktek pelaporan keuangan di Indonesia dari yang semula mengacu pada akuntansi kos historis menjadi mengacu pada akuntansi nilai wajar. Perubahan tersebut terjadi karena beberapa standar IFRS/IAS menggunakan dasar pengukuran nilai wajar. Perkembangan Konvergensi PSAK ke IFRS Sesuai dengan roadmap konvergensi PSAK ke IFRS (International Financial Reporting Standart) maka saat ini Indonesia telah memasuki tahap persiapan akhir (2011) setelah sebelumnya melalui tahap adopsi (2008 – 2010). Hanya setahun saja IAI (Ikatan Akuntan Indonesia) menargetkan tahap persiapan akhir ini, karena setelah itu resmi per 1 Januari 2012 Indonesia menerapkan IFRS. Berikut konvergensi PSAK ke IFRS yang direncanakan Dewan Standar Akuntansi Keuangan (DSAK) IAI: Tahap Adopsi (2008-2010) Tahap Persiapan Akhir (2008-2010) Tahap Implementasi (2008-2010) Adopsi seluruh IFRS ke PSAK Penyelesaian persiapan Infrastruktur yang diperlukan Penerapan PSAK berbasis IFRS secara bertahap Persiapan infrastruktur yang diperlukan Penerapan secara bertahap beberapa PSAK berbasis IFRS Evaluasi dampak penerapan PSAK secara komprehensif Evaluasi dan kelola dampak adopsi terhadap PSAK yang berlaku Prinsip Cost History Vs Fair Value Beberapa pengertian Nilai Wajar (Fair Value): 1. Nilai wajar didefinisikan dalam IFRS (International Financial Reporting Standard) sebagai, “the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction.” 2. Ketua Dewan Standar Akuntansi Keuangan (DSAK) Ikatan Akuntan Indonesia (IAI) M Jusuf Wibisana, nilai wajar adalah nilai dimana suatu aset dapat dipertukarkan atau suatu kewajiban diselesaikan antara pihak yang memahami dan berkinginan untuk melakukan transaksi wajar (arm’s length transactions). Model Biaya (Cost History) Setelah diakui sebagai aset, suatu aset tetap dicatat sebesar biaya perolehan dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai aset. Model Revaluasi (Nilai Wajar) Setelah diakui sebagai aset, suatu aset tetap yang nilai wajarnya dapat diukur secara andal harus dicatat pada jumlah revaluasian, yaitu nilai wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang terjadi setelah tanggal revaluasi. Revaluasi harus dilakukan dengan keteraturan yang cukup reguler untuk memastikan bahwa jumlah tercatat tidak berbeda secara material dari jumlah yang ditentukan dengan menggunakan nilai wajar pada tanggal neraca. Jika entitas mengubah kebijakan akuntansi dari model biaya ke model revaluasi dalam pengukuran aset tetap, maka perubahan tersebut berlaku prospektif. Jika dalam suatu entitas terdapat aset tetap yang tersedia untuk dijual, maka perlakuan akuntansi untuk aset tersebut adalah sebagai berikut: (a) Diakui pada saat dilakukan penghentian operasi (b) Diukur sebebsar nilai yang lebih rendah dari jumlah tercatatnya dibandingkan nilai wajar setelah dikurangi dengan biaya-biaya penjualan aset tersebut (c) Disajikan sebagai aset tersedia untuk dijual, jika jumlah tercatatnya akan dipulihkan melalui transaksi penjualan dari penggunaan lebih lanjut, dan (d) Diungkapkan dalam laporan keuangan dalam rangka evaluasi dampak penghentian operasi dan pelepasan aset (aset tidak lancar).

PERKEMBANGAN AKUNTANSI INTERNASIONAL

Bersamaan dengan berkembangnya kesadaran terhadap faktor-faktor yang mempengaruhi perkembangan akuntansi, terdapat pula kenyataan bentuk-bentuk akuntansi yang berbeda pada tiap negara. Berbagai bentuk akuntansi tersebut tentu saja dapat diklasifikasikan berdasarkan perbedaan dan persamaan yang dimiliki. Klasifikasi akuntansi dan sistem pelaporan perlu dilakukan untuk melakukan deskripsi, analisa dan prediksi terhadap perkembangan sistem akuntansi. Tujuannya adalah untuk dapat membantu mengetahui sejauh mana suatu sistem mempunyai persamaan dan perbedaan. Bentuk-bentuk perkembangan sistem akuntansi suatu negara dibandingkan dengan yang lain serta kemungkinannya untuk berubah, dan alasan mengapa suatu sistem mempunyai pengaruh dominan dibandingkan dengan yang lain. Selain itu pengklasifikasian tersebut seharusnya juga dapat membantu pengambilan keputusan untuk menilai prospek dan problem dalam masalah harmonisasi internasional. Klasifikasi Akuntansi dan Sistem Pelaporan. Badan Yang Mengatur, Membuat Standar aset & Pasar Modal di Negara : 1. Indonesia : Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) 2. Australia : The Australian Securities and Investment Commission (ASIC) – mengawasi dan mengatur market conduct dan perlindungan terhadap konsumen; 3. Amerika Serikat : the Securities Exchange Act 4. Hongkong : (SFC) Securities and Futures Commission 5. Jerman : Federal Financial Supervisory Authority (FFSA). Persyaratan Umum Pencatatan di BEI Calon emiten bisa mencatatkan sahamnya di Bursa, apabila telah memenuhi syarat berikut : 1. Pernyataan Pendaftaran Emisi telah dinyatakan Efektif oleh BAPEPAM-LK. 2. Khusus calon emiten yang bidang usahanya memerlukan ijin pengelolaan (seperti jalan tol, penguasaan hutan) harus memiliki ijin tersebut minimal 15 tahun. 3. Calon emiten yang merupakan anak perusahaan dan/atau induk perusahaan dari emiten yang sudah tercatat (listing) di BEI dimana calon emiten memberikan kontribusi pendapatan kepada emiten yang listing tersebut lebih dari 50% dari pendapatan konsolidasi, tidak diperkenankan tercatat di Bursa. 4. Persyaratan pencatatan awal yang berkaitan dengan hal finansial didasarkan pada laporan keuangan Auditan terakhir sebelum mengajukan permohonan pencatatan.

AKUNTANSI INTERNASIONAL BAB I Introduction to international Accounting

1. Memahami sifat dan ruang lingkup akuntansi internasional (Understand the nature and scope of international accounting)

Klasifikasi akuntansi internasional dapat dilakukan dalam dua cara,yaitu:

1) Dengan pertimbangan Klasifikasi dengan pertimbangan bergantung pada pengetahuan, intuisi dan pengalaman.
2) Secara empiris Klasifikasi secara empiris menggunakan metode statistic untuk mengumpulkan data prinsip dan praktek akuntansi seluruh dunia.
Apa itu Akuntansi Internasional? Akuntansi Internasional dapat dijelaskan pada tiga tingkat yang berbeda:
- Pengaruh pada akuntansi oleh kelompok-kelompok politik internasional seperti OECD, UN, dll
- Praktek-praktek akuntansi perusahaan dalam menanggapi kegiatan mereka sendiri bisnis internasional
- Perbedaan dalam standar akuntansi dan praktek antar negara.
Akuntansi domestik: sistem informasi memberikan informasi tentang perusahaan kepada pengguna bahwa informasi sebagai dasar untuk keputusan ekonomi. Akuntansi internasional (didefinisikan): sama seperti di atas kecuali bahwa perusahaan yang dilaporkan pada adalah sebuah perusahaan multinasional dengan operasi dan transaksi yang melintasi batas negara atau entitas dengan kewajiban pelaporan non-domestik pembaca.

Di mana akuntansi internasional itu dapat diartikan sebagai :
Suatu sistem informasi yang memberikan informasi mengenai perusahaan multinasional dengan operasi dan transaksi lintas batas negara dengan berkewajiban untuk melaporkannya kepada para pengguna baik di dalam maupun di luar negeri.

Jadi akuntansi di sini sebagai sistem informasi organisasi baik bisnis maupun non bisnis yang fungsinya menyajikan informasi keuangan untuk pihak pihak yang berkepentingan. Hubungan yang terkait pada organisasi dan bisnis tersebut menuju hubungan global menghasilkan informasi yang dapat memenuhi kebutuhan global.

Memahami sifat dilihat dari , Perbedaan-perbedaan dalam sifat dan cara-cara antara perdagangan internasional dengan perdagangan dalam negeri disebabkan oleh hal-hal sebagai berikut:1. Perbedaan negara, menyebabkan adanya perbedaan dalam hukum peraturan jual beli, uang, peraturan bea,2. Perbedaan bangsa dan daerah, menyebabkan perbedaan dalam kebiasaan, adat istiadat, kesukaan, musim dan kondisi pasar.3. Perbedaan yang disebabkan oleh keadaan politik, sosial, ekonomi dan kultural.Dalam ruang lingkup akuntansi internasional terdapat : Teori dan kebijakan perdagangan internasional, Teori dan kebijakan keuangan atau moneter internasional, Organisasi dan kerjasama ekonomi internasional, Perusahaan internasional dan bisnis internasional dimana di keempar ruang lingkup itu biasanya di pakai dalam akuntansi internasional.

2. Menjelaskan isu-isu akuntansi yang diciptakan oleh perdagangan internasional (Describe accounting issues created by international trade)
Adanya isu-isu akuntansi internasional di sebabkan terjadinya transaksi/perdagangan secara internasional. investasi asing langsung (FDI) adalah bagian dari isu-isu akuntansi internasional. FDI (Foreign Direct Investment) atau investasi langsung luar negeri, sebuah perusahaan dari satu negara menanamkan modalnya dalam jangka panjang ke sebuah perusahaan di negara lain, perusahaan yang ada di negara asal (biasa disebut ‘home country’) bisa mengendalikan perusahaan yang ada di negara tujuan investasi (biasa disebut ‘host country’) baik sebagian atau seluruhnya. Caranya dengan si penanam modal membeli perusahaan di luar negeri yang sudah ada atau menyediakan modal untuk membangun perusahaan baru di sana atau membeli sahamnya sekurangnya 10%.

Terdapat empat tujuan utama FDI (Foreign Direct Investment) yaitu:

1. Pencari sumber daya,
2. Pencari pasar
3. Pencari efesiensi dan
4. Pencari asset strategi.

FDI menciptakan dua isu utama:
- Kebutuhan untuk mengkonversi dari lokal ke US GAAP sejak pencatatan akuntansi biasanya disusun dengan menggunakan GAAP lokal.
- Kebutuhan untuk menerjemahkan dari mata uang lokal ke dolar AS sejak catatan akuntansi biasanya disusun dengan menggunakan mata uang lokal.

3. Jelaskan alasan untuk, dan isu-isu akuntansi yang terkait dengan, Investasi Asing Langsung (Describe accounting issues created by international trade)
I
su yang dapat dilihat dari investasi asing langsung adalah Faktor yang mungkin banyak menyumbangkan perhatian lebih terhadap akuntansi internasional di kalangan eksekutif perusahaan, investor, regulator pasar, pembuat standar akuntansi, dan para pendidik ilmu bisnis adalah internasionalisasi pasar modal seluruh dunia. Dimana Pricewaterhomms Coopers melaporkan bahwa volume penawaran ekuitas lintas batas dalam dolar meningkat hampir tiga kali lipat antara tahun 1995 dan 1999, dengan jumlah dana 1ebih dari sebesar 100 miliar yang diperoleh selama periode 5 tahun tersebut (penawaran ini hanya mencakup penjualan surat berharga di luar pasar domestik). Penawaran internasional atas obligasi, piujaman sindikasi, dan instrumen utang 1ainnya juga tumbuh secara dramatis selama tahun 1990-an. Tren ini kemudian memburuk selama tahun-tahun awal decade
Akuntansi harus memberikan respons terhadap kebutuhan masyarakat akan informasi yang tentu berubah dan mencerminkrn kondmsi budaya, ekonomi, hukum, sosial, dan politik yang ada dalam lingkungan operasinya. Sejarah akuntansi dan para akuntan memperlihatkan perubahan secara terus-menerus.

Terdapat alasan untuk foreign Investment langsung adalah :
- Tingkatkan sales dan profits
Penjualan internasional mungkin saja satu sumber margin keuntungan lebih tinggi atau laba tambahan melalui penjualan tambahan.

- Masuk rapidly growing atau emerging market
Investasi langsung yang asing adalah makna untuk meningkatkan suatu tumpuan/kedudukan dalam satu dengan cepat berkembang atau muncul pasar. Objektif terakhir harus meningkatkan penjualan dan laba.

- Mengurangi costs
Sebuah perusahaan kadang-kadang bisa mengurangi biaya menyediakan barang-barang dan layanan ke pelanggan nya melalui investasi langsung
yang asing.

- Amankan domestic market
Untuk melemahkan satu kompetitor internasional potensial dan melindungi pasar domestik nya, satu perusahaan mungkin memasuki pasar rumah kompetitor.

- Amankan foreign markets
Investasi tambahan dalam suatu negara asing adalah kadang-kadang mendorong oleh suatu kebutuhan untuk melindungi pasar itu dari kompetitor lokal.

- Peroleh technological dan managerial know-how
Selain dari pada melakukan riset dan pengembangan di rumah, cara lain untuk memperoleh ‘know-how’ teknologi dan managerial harus menyiapkan satu operasi dekat dengan memimpin kompetitor.

Bertahan di Tengah Banyak Keterbatasan

Nama Kelompok :
- Maya Damayanti (20208784)
- Ruthly Sisca Rianty (21208113)
- Wahyu Kristianingrum (21208273)
Kelas : 4EB06
Mata Kuliah : Profesi Akuntansi
Sumber : Kompas


Bertahan di Tengah Banyak Keterbatasan

Mempertahankan jati diri dan tidak mudah untuk terombang- ambing oleh pesatnya perkembangan informasi dan teknologi.
Bukan berarti etika bisnis anti perkembangan informasi dan teknologi,tetapi informsai dan teknologi itu harus dimanfaatkan untuk meningkatkan kepedulian bagi golongan yang lemah dan tidak kehilangan budaya yang dimiliki akibat adanya transformasi informasi dan teknologi.
Dalam kasus ini menjadi peneliti di lembaga penelitian di Indonsia sangat berat, karena banyak pihak yang menyalahgunakan hasil penelitian para ahli dengan cara menjual hasil penelitian tersebut ke Negara lain, hal ini tidak sesuai dengan etika bisnis.
Soal kemampuan peneliti Indonesia, sulit meragukannya. di Jepang hamper pada setiap seminar ilmiah teknologi, ada pembicara peneliti Indonesia yang sedang belajar disana. Mereka berkibar di tengah iklim penelitian yang sangat mendukung. mulai dari penelitian naniomaterial, cuaca dan iklim, hingga mikrobiologi. Jepang sadar betul potensi peneliti – peneliti Indonesia. Banyak peneliti Indonesia di biayai, di fasilitasi, dan di dorong menemukan inovasi. Namun paten penelitiannya pada pemerintah Jepang.
Tetapi dalam kasus ini kelompok kami sangat salut kepada peneliti Indonesia, walaupun hasil penelitiannya diperjual belikan tanpa memikirkan perasaan peneliti, peneliti tetap bisa mempertahankan jati diri dan tidak mudah terombang- ambingkan hal ini terlihat dari perilaku mereka yang tetap semangat untuk selalu meriset hal- hal yang baru, meskipun pesatnya perkembangan informasi teknologi semakin maju. Mereka tetap mempertahankan jati diri mereka dengan cara memanfaatkan teknologi tersebut untuk meningkatkan kepedulian bagi golongan yang lemah dan tidak kehilangan budaya yang dimiliki masyarakat Indonesia.

Proyek Dari Dana Utang Jadi Lahan Korupsi

Judul : Proyek Dari Dana Utang Jadi Lahan Korupsi
Sumber :Koran Indopos
Edisi : Minggu, 19 juni 2011
Nama kelompok : 1. Wahyu Kristianingrum (21208273)
2. Maya Damayanti (20208784)
3. Ruthly Sisca Rianti S (21208113)
Dari kasus diatas pada dasarnya terkait semua dari kedelapan etika profesi akuntansi tapi yang paling terkait adalah etika profesi sebagai berikut :
1. Tanggung jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional,audit pemerintah harus senantiasa menggunakan pertimbangan moral dan profesional bahwa korupsi itu merugikan Negara. Sebagai profesional, audit pemerintah mempunyai peran penting dalam masyarakat, sehingga harus selalu bertanggungjawab untuk bekerja sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat .

2. Kepentingan Publik
Ini berkaiatan dengan audit pemerintah. Audit pemerintah harus bekerja professional supaya asset dan kekayaan Negara bisa digunakan seperlunya atau sesuai dengan kebutuhan dan melindungi kekayaan Negara.
Satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Profesi akuntan memegang peran yang penting di masyarakat, dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Ketergantungan ini menimbulkan tanggung jawab akuntan terhadap kepentingan publik. Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani anggota secara keseluruhan. Ketergantungan ini menyebabkan sikap dan tingkah laku akuntan dalam menyediakan jasanya mempengaruhi kesejahteraan ekonomi masyarakat dan negara.
3. Integritas
Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang diambilnya. Jadi apapun yang terjadi dengan pemerintahan harus jujur dan tidak menerima negosiasi terhadap clien tentang korupsi atau penyelewengan dana tersebut.

direct n indirect

1. Direct : rina said “ I don’t like visiting museums.
Indirect : rina said that she had don’t like visiting museums.
2. Direct : andi said “ i can’t stand eating spicy food
Indirect : andi said that he had can’t stand eating spicy food
3. Direct : father said ” I’m watching a movie”
Inderect : father said that he was watching a movie
4. Direct : mother said,” I was in bali last week”
Inderect : mother said that she had been in bali the week before
5. Direct : maria said,” I’m sorry, I can’t help you”
Inderect : maria said that she was sorry, he couldn’t help me
6. Direct : mother said,” I called you last night”
Inderect : mother said that she had called you the night before
7. Direct : devi said, ‘I don’t want to go.’
indirect : devi said that she don’t won’t to go.
8. Direct : Sarah said “I am enjoying my new job”
indirect : Sarah said that she was enjoying.
9. Direct : Mitha said “I am palnning to leave right away”.
indirect : mitha said that she was planning to leave right away.
10. Direct : ahmad said to me, ‘I have to leave the office before 5:00 p.m”.
indirect : ahmad said to me he had to leave the office before 5:00 p.m”

DIFFERENCES TOEFL and TOEIC

TOEFL Preparation

What is the TOEFL that?

TOEFL (Test of Home as a Foreign Language) is the TOEFL / Test Bahassa English as a Foreign Bahassa , is yangg exams measure your ability to speak, read, and in Bahassa bahasa at a college / university. The test is whether the best benchmark is one you are ready to attend college in an English speaking school. This test was developed and conducted by ETS (Educational Testing Service) a nonprofit corporation incorporated in the United States and was first held in 1964. TOEFL score is usually one of the entry requirements in 2400 a number of universities in the United States, Canada and 80 other countries in the world (ETS: 1999).

Benefits of the TOEFL
TOEFL is Bahassa bahasa fluency assessments received by Lebihh than 6,000 institutions. You might think that this is in America / bahasa Kingdom, they actually spread in all the world in 110 countries. Nearly every university in the English-speaking countries like the United States, Britain, Australia, Canada, & New Zealand, use the TOEFL to determine whether the point / non-language speakers of English can be accepted on their programs, receiving scholarships, / enter graduate school .
Another benefit of the TOEFL test proficiency Attas yangg bahasa Another is the fact that there Lebihh than 4,000 testing centers you can use. If you travel, you will save money because the test and can be completed within days.
Finally, this test gives you a benchmark bias your ability to speak bahasa. Score test anonymously, and there are interviews yangg entered as of the process. If you know Bahassa bahasa together well, you'll score with the good, and simple. TOEFL is to benchmark the best of your ability to succeed in college English Software
The ability of any tested in TOEFL test?
There are three parts of the TOEFL test to be done by test participants. The first part is the questions that measure the ability of Listening Comprehension in the number of 50 questions, Structure & Written Expression, 40 questions, and Reading Comprehension, 50 questions. The entire matter was made in the form of multiple choice (except for the Computer Based TOEFL test is a matter of the essay writing ability of participants in English and other variations to match the form of questions such as, to highlight certain words in connection with the main idea of a reading, etc..). The entire test takes place in time approximately 150 minutes, for the Paper and Pencil Based TOEFL, and approximately 240 minutes for the Computer Based TOEFL. A relatively long time for the Computer Based TOEFL tutorials are included procedures.
How many kinds of TOEFL test?
There are two types of TOEFL tests, ie
1) Paper and Pencil-Based TOEFL, and
2) Computer-Based TOEFL.
Type the first TOEFL test is the TOEFL test that we know so far, where both questions and answers done by using paper and pencil. While the second type of TOEFL test is a relatively new test model because it was first introduced in 1998. As stated in its name, this test uses a computer in the delivery of and participant test because these tests also will answer via the computer.
In addition to the above two types of tests, whether there are other types of TOEFL test?
For the purposes of pre-selection or internal use of an institution, then the ETS as a developer and provider agency also conducts TOEFL TOEFL ITP (ITP = Institutional Testing Programme). The number of questions and level of difficulty did not differ with ITP TOEFL Paper and Pencil-Based TOEFL and the Computer Based TOEFL, because the questions used in the TOEFL ITP TOEFL test is a matter that has been used before. Differences that need to be known by those who plan to follow the TOEFL test is that the score obtained dariTOEFL ITP in its use is limited. Universities and colleges in America, for example, will only accept scores from the TOEFL Paper and Pencil-Based or Computer Based TOEFL. Another difference is in terms of test cost. Currently, the cost of Paper and Pencil-Based TOEFL and the Computer Based TOEFL is U.S. $ 110, while the TOEFL ITP is relatively cheaper cost of U.S. $ 25. There should also note that the Paper and Pencil-Based TOEFL and the Computer Based TOEFL Test Center is only held in particular with the schedule of tests that have been determined in advance, while the TOEFL ITP implementation is more flexible schedule and in Indonesia is conducted by the IIEF (The Indonesian International Education Foundation) with coordinate with the central language in public universities.
In addition to TOEFL ITP, there is also a TOEFL Prediction / Equivalent Test that is usually used to estimate the TOEFL score before the relevant person take another TOEFL test (TOEFL Paper and Pencil-Based, Computer Based TOEFL, TOEFL ITP). Type Prediction TOEFL test is generally conducted by the institute / center language or places that hold training courses TOEFL.
Is there a difference in the scoring system based TOEFL Paper and Pencil, Computer Based TOEFL, ITP TOEFL and TOEFL Prediction Test?
True, rating or scoring system used for the Paper and Pencil BasedTOEFL, TOEFL ITP, TOEFL Prediction Test and Computer Based TOEFLmemang different.
This is done of course with the intention to avoid misunderstandings in the interpretation of test scores reported by participants. The range of scores used by the Paper and Pencil-Based TOEFL, TOEFL ITP, danTOEFL Prediction Test is 310 (lowest score) up to 677 (highest score), whereas for the Computer Based TOEFL, the lowest value is 0 and the highest value of 300 (TOEFL Score User Guide, 2000-2001). About the overall level of difficulty for this type of course the same test, so it can be said those who obtain a score of 677 on the TOEFL Paper and Pencil Based expected to obtain a score of 300 on Computer Based TOEFL, and vice versa if a participant obtained a score of 213 tests in the TOEFL test that uses computer (Computer Based TOEFL), the corresponding score on the Paper and Pencil-Based TOEFL is 550.
How is the relationship of scores obtained by the level of one's mastery of English?
In general, we recognize three levels of mastery of foreign languages, namely Basic Level (Elementary), Intermediate Level (Intermediate) and Advanced (Advanced). TOEFL score, experts typically classify the language of this score into the following four levels (Carson, et al., 1990):
• Elementary Level (Elementary): 310 sd 420
• Lower Secondary Level (Low Intermediate): 420 sd 480
• Secondary Level (High Intermediate): 480 sd 520
• Advanced (Advanced): 525 sd 677
From the classification score above, may arise if the test questions TOEFLdiberikan on American students, for example, whether they will have difficulty working on the TOEFL questions? Studies conducted by Johnson (1977) mentions that the average scores obtained by 173 first and second year students at the University of Tennessee, United States, is 628. That is, for English speakers themselves, the questions TOEFL can be done easily, as evidenced from which they obtained a score at the level of Proficient or Advanced.
By knowing the classification level of mastery of English, as seen above, we can certainly understand why it seems reasonable that universities in countries that use English as its official language, requires a certain TOEFL score for the candidate of their international students. To be accepted in S1, they commonly set score is approximately 475 sd 550, while for S2 and S3 program entry requirements TOEFLnya higher score is around 550 till 600.
Questions are often raised in discussion forums English teachers in Indonesia is what should be the mastery of English a student in Indonesia so they can add to scientific knowledge through reading, written in English? Mastery at the level of Primary (Elementary) would not contribute significantly to the students in Indonesia in terms of efforts to increase knowledge through textbooks / written knowledge in English. Required minimum mastery level of Senior Secondary (High Intermediate) so the students can absorb the course material is written in English with relative ease.
Several universities in Indonesia has set a certain TOEFL score for its students (Huda, 1999). In connection with efforts to improve the quality of college graduates, a regulation requiring college students have a mastery of the TOEFL to a certain extent is expected to have a positive impact and we should support. A good mastery of English are expected to increase the ability to think and work on a global level, the working conditions in the future we need to prepare from now.
When and where someone could take the TOEFL test?
Paper and Pencil-Based TOEFL and the Computer Based TOEFL can be taken only at a certain time that has been scheduled long before the test was held. Place or testing center where both tests are held also been determined by the ETS as tesTOEFL licensees. Both kinds of TOEFL tests are held on a specific testing center tsb.also called the International TOEFL. This is intended to distinguish between them with ITP TOEFL and TOEFL Equivalent / Prediction.
As for the ITP TOEFL, test participants should contact the institution that has been designated by the IIEF Jakarta as a place of execution. For the implementation of the ITP TOEFL is required of participants at least 10 people. Unmul Language Institute since 2001 is one institution that has the right conduct TOEFL ITP.
Type of TOEFL test Prediction / Equivalent is the most flexible type of test implementation. In the Hall of Languages Unmul, this test also a test of the most widely followed by those who want to measure mastery of English for various purposes. Every time the test participant can take the test by contacting Hall of Languages Unmul at least one day before the day of operation.

What is the TOEIC test?
"TOEIC" stands for Test of Home for International Communication. TOEIC test is an English proficiency test for people who native language is not English. TOEIC test scores indicate how well people can communicate in English with others in the global work environment. The test requires no specialized knowledge or vocabulary, these tests only measure the kind of English used in everyday activities.
TOEIC test is a proficiency test in English that's leading the world in the context of the global work environment. More than 4,000 companies around the world use the TOEIC test, and more than 2 million people registered to take this test every year.
Like what format TOEIC ® test?
TOEIC test is a test of multiple choice, paper and pencil for two hours which consists of 200 questions divided into two parts separate times:
Part I: Listening Comprehension
This section consists of 100 questions and is divided into four sections. Test participants heard a recording of statements, questions, short conversations, and a brief explanation, then answer questions based on segments of hearing. The Listening section takes approximately 45 minutes.
Part 1: Photographs
Part 2: Questions and Response
Part 3: Short Conversations
Part 4: Short Talks 20 items (4 - choice)
30 items (3-choice)
30 items (4-choice)
20 items (4-choice)
Part II: Reading
The Reading section consists of 100 questions presented in written format in the test booklet. Participants read various materials and answer questions based on their own pace according to the reading material itself. Entire sections requires 75 minutes reading.
Part 5: Incomplete Sentences 40 items (4-choice)
Part 6: Error Recognition 20 items (4-choice)
Part 7: Reading Comprehension 40 items (4-choice)
Participants answered questions by marking one of the letters (A), (B), (C), (D) with a pencil on the answer to a separate valley. Although the actual testing time is approximately two hours of extra time it takes participants to complete the biographical questions on the answer sheet and respond to a brief questionnaire about their education and work history.
What are the contents of the TOEIC test?
TOEIC test is designed to meet the needs of the working world. Test questions are developed from examples of spoken and written language collected from various countries around the world where English is used in the workplace. Test questions and the atmosphere contains many different situations, such as:
• General business - contracts, negotiations, marketing, sales, business planning, conferences.
• Manufacturing - plant management, assembly lines, pengandalian quality.
• Finance and budgeting - banking, investment, taxation, accounting, billing
• Corporate development - research, product development.
• Offices - board meetings, committees, correspondence, memoranda, telephone, fax, and messages e-mail, equipment and office furniture, office procedures.
• Personnel - receiving, hiring, pension, salaries, promotions, job applications, advertising.
• Purchasing - shopping, ordering supplies, deliveries, invoices
• Technical areas - electronics, technology, specifications, buying and renting, electric and gas service.
• Travel - trains, planes, taxis, buses, ships, ferries, tickets, schedules, announcements stations and airports, car rental, hotel, reservations, delays and delays.
• Dining out - business and informal lunches, banquets, receptions, restaurant reservations.
• Entertainment - cinema, theater, music, art, media
• Health-medical insurance, visiting doctors, dentists, clinics and hospitals.

A prospective regular employees must have a minimum TOEIC score of 400. While a prospective manager should at least have a TOEIC score of 800.
Someone who has a TOEIC score 405-600, for example, in listening to be able to understand explanations related to routine daily tasks, understand the announcements during the trip and mengusai limited social conversations. In this talk could explain kerj responsibility adan academic background as well as a discussion about the project in the past and the future. While in the case of reading still need a dictionary to understand the technical documents. And lastly in terms of writing people who have intermediate level was able to write a short memo, letter of complaint and fill out a simple application form.

Tugas Listening

A bank is an institution with a two fold function. First, it keep people money safe and readily avaible. In this way it functiona as a saving bank. Secondly, it lends money to people who need it. It is also, therefore a money lender.
Anyone can go to any bank and deposit money. That is, ask the bank to look after it. He becomes the customer of the bank, when he deposits money, we say he opens a bank account. There are two types of bank account. The first is a current account, when a customer deposits money in the safe keeping of the bank, he can at anytime claim the repayment of the money, in part or in whole, by means of a written order to the bank signed by himself. Such an order is called a cheque. The second kind of account is the deposits account. When the bank receives money on deposits, the customer can demand its return at the end of agreed term of notice of withdrawal a month, three months, six months or a year. The bank pays interest on money deposits accounts.
Just as they receive deposits from this customers, so the bank lend money to their customers. A person who wants to borrow money has to give the bank something as security, when a customer has a bank loan, the bank charges him interest on the money he has borrowed. The bank doesn’t always give the borrower actual money.
1. What do you call a person who deposits his money in bank.....
a. A banker
b. A customer
c. A cheque owner
d. A money lender
e. A money charger

Answer : B

2. A customer who has current account can withdraw his money by.....
a. Means of cheque
b. Opening in account
c. Showing his bank
d. Showing his identity card
e. Writing a letter to the bank

Answer : A

3. What is the main idea of paragraph three?
a. Banks as money lender
b. How to deposit money
c. Bank as saving banks
d. How to borrow money from a bank
e. How interest is charger is charger on the borrower

Answer : D

4. Just a s they receive deposits from their customer, so the banks lend money to their customer (par 3)
The word “ they” refers to....
a. Banks
b. Customers
c. Borrowers
d. Money lenders
e. Deposits account

Answer : A

5. Someone who wishes to borrow money from a bank should give the bank something as.........
a. Loan
b. Shares
c. Deposits
d. Interest
e. Security

Answer : E

6. What does the bank charge someone who borrows some money from the bank?
a. Pay interset on the money he borrows
b. Increase the money he borrows
c. Deposits some money
d. Withdraw some money
e. Decrease the money he borrows

Answer : A

7. Which sentences is true according to the text ?
a. The bank pays nothing on the money we deposit
b. The bank can also function as a money lender
c. The banks don’t charge you interest for the money you borrowed
d. At the end of an agreed term, the bank will not return your money
e. A customer does not have to sign acheque

Answer : B

8. What do you call people who have checks..
a. A banker
b. A customer
c. An owner of a check
d. A loan money
e. Money charger

Answer : C

9. Other functions in addition to the bank is a place to store money..
a. Places to save money
b. Places to borrow money
c. Place pawnshop
d. Place pay interest
e. Places to buy shares

Answer : B

10. What is the main idea of paragraphs one?
a. Bank as a money lender
b. How to save money
c. Bank as a bank savings
d. How to borrow money from banks
e. The primary function of banks

Answer : E

TOEFL

1. “Will you come to the meeting ?”
“If you come, I …..”
a) come b) will c) do d) am
Answer: b) will

2. “If you took the clothes to the laundry now, they….
a) has washed b) has been washed c) would be washed d) will be washed
Answer: c) would be washed

3. “Your drawing was very good”
“ I could have done better. If I …more time.”
a) have had b) had c) had had d) will have had
Answer: c) had had

4. Lily: “Are you sure that you’ll get the position ?
Vira: Unless my application …. I’ll get it
a) rejects b) rejected c) is rejected d) has rejected
Answer: c) is rejected

5. Rahma: I’ve passed my written test . What’s coming next ?
Leo : Next you …. by the manager.
a) will interview b) will be interviewed
c) will be interviewing d) will have interviewing
Answer: b) will be interviewed

6. Hanifah: Why aren’t you driving your car today ?
Arief : ……
a) it’s repaired b) it will be repaired
c) it has been repaird d) it’s being repaired
Answer: it’s being repaired
7. The seminar is officially opened by the Governon at 10.00 am. The Governon :”….
a) good morning b) good evening c) good afternoon d) good night
Answer: a) good morning

8. Rahma meets Joni, his old friend. At the cinema.
Rahma: Fancy meeting you here. How’s everything with you ?
Joni : …..., thanks.
a) good b) it’s so bad c) I’m fine d) I’m very hungry
Answer: c) I’m fine

9. Citra wants to introduce Firza to her brother.
Citra: Firza, this my brother, Anton. And Anton this is Firza.
Anton to Firza: ….
a) Hi, nice to meet you b) Hi, nice to meet you to
c) Hi, I’m fine d) What’s your name
Answer: a) Hi, nice to meet you

10. Ryan: May I wish a cup of coffee
Raya: Okay, I will get one to you
Ryan: Thank you.
Raya : …..
a) ok b) don’t worry c) no, I don’t d) You’re welcome
Answer: d) you’re welcome

11. Porter : Ticket, please
Viewer: Here you are two for three
Porter : How old is your son ?
Viewer: Two years
Porter : Okay, actually it’s half-rate for children under five
Viewer: Thank you ….
Porter : Don’t mention it.
The correct sentence for above conversation is…..
a) Thank you b) No body c) Let’s go home d) You’re welcome
Answer: a) Thank you

12. Clerk : May I help you ?
Karen: Yes, may I give tissue
Clerk : Ok, don’t worry
Karen: ……
The correct sentence for above conversation is …..
a) don’t mention it b) you’re welcome c) take easy d) thank you
Answer: d) thank you

13. Rio : I don’t see your father yesterday ?
Nina: Yes, He was sick become he live at home
Rio : …..
a) I must apologize for what I said b) don’t worry
c) oh, thanks d) you’re welcome
Answer: a) I must apologize for what I said

14. Man : …… Where there a Bank ?
Woman: At the corner way
The correct sentence for above conversation is …..
a) Excuse me b) May I c) Could you d) Can you instruction
Answer: a) Excuse me

15. The synonym “apologize” is ?
a) I’m sorry b) don’t mention c) you’re welcome d) no, disturb
Answer: a) I’m sorry



1. We have been study english for two years (present perfect continuous tense)
A B C D
Answer = b) study = studying

2. I going to school yesterday ( Simple present tense)
A B C D
Answer : a) going = go

3. Lisa went to Bandung tomorrow. (simple past tense)
A B C D
Answer : d) tomorrow = yesterday

4. We has been studying english for six years (present perfect continuous tense)
A B C D
Answer : a) has been = have been

5. She have written ten letters (present perfect tense)
A B C D
Answer : b) have = has

6. He went come if you ask him (Future Tense)
A B C D
Answer : b) went = will

7. The Dahlans had been live in bogor ( Past Perfect Continuous tense )
A B C D
Answer : c) lived = living

8. Next july, Rina will have graduating from SMA 25 jakarta ( Future Perfect Tense)
A B C D
Answer : d) graduating = graduated

9. I am go to watch the news. (future tense)
A B C D
Answer : b) go = going

10. Tomorrow Lisa had had breakfast, she went to school
A B C D
Answer : a) tomorrow = after

Euphoria AFF CUP 2010

On 1 December 2010 was held again the ASEAN Football Championship (ASEAN Football Championship). formerly the Tiger Cup (Tiger Cup), is a championship football international between the countries in the region of Southeast Asia . The tournament is organized by the ASEAN Football Federation (AFF).

At the AFF Championship 2010 Indonesia are in Group A along with Malaysia, Laos, and Thailand. All matches in group A will be played at the Bung Karno Main Stadium (Jakarta), and The Starling Harupat Stadium.

Following the national team squad that will compete at AFF Cup 2010, the squad the best Indonesian ideal which contains the composition of senior and junior players coach Alfred Riedl style.

Goalkeepers: Markus Horison, Ferry Rotinsulu, Kurnia Meiga, Made Wirawan

Bek: Zulkifli, Benny Wahyudi, Ricardo Salampessy, Nova Arianto, Maman Abdulrahman, Hamka Hamzah, Isaiah Desnam, M Roby, M Nasuha, Slamet Riyadi
Midfielders: M Ridwan, Arif Suyono, Toni Sucipto, Firman Utina, Eka Ramdani, Ahmad Bustomi, Hariono, Johan Juansyah, Oktovianus Maniani, Octavianus

Striker: Cristian Gonzalez, Irfan Bachdim, Bambang Pamungkas, Yongky Aribowo, Dendi Santoso

Pad a AFF Championship 2010 this time in the first match Indonesia vs Malaysia,

Indonesian national team managed to beat the Malaysian national team to score a landslide 5-1. Hope all the people of Indonesia to "Ganjang Malaysia" is reached already. Although time behind a goal because in the first few minutes Indonesian players still looked nervous, but after dropping the Indonesian national team got up and responded with 5 goals.

Back to the AFF Cup match, Indonesian coach, Riedl not install Bambang Pamungkas as a starter, but instead he menduetkan Cristian Gonzalez with Irfan Bachdim on the front lines. This option proved telling for Cristian proved capable of winning a duel with a defender Malaysia ball, while Irfan movement is so tough.

One name that deserves more praise is Octavian Maniani. Okto able to puncture from the left wing well and almost kept running throughout the match.

The result is five goals were lodged in the netting Malaysia. Cristian and Irfan are both creating a goal, while three others were donated M. Ridwan, Arief Suyono and an own goal Asrarudin Mohamad.

Still not finished with the shock, at matches of the 2nd Indonesia Laos slaughtered without reply 6-0. Jarring spectators broke out memekak ear. Currently the game is still quite tense, minute-25 Cristian Gonzalez violated by the penalty box and giving gifts wasitpun penalty. Firman Utina as executor did not waste the opportunity. Gol Firman Utina make Indonesia the lead with his winning 1:0.

Return Indonesia gets a golden opportunity in the 31st minute through Cristian Gonzalez, but still can be broken by a line of defense Laos.Dengan tireless efforts, finally in the 33rd minute Muhammad Ridwan with dribingnya successfully added a victory for Indonesia to be 2:0 for excellence Indonesia. Until the first half ended scores have not changed Indonesia is still superior.

Second round of the new place, it looks like Indonesia confident player. Indonesia finally mastered his net game in the 49th minute Firman Utina through sharp instincts managed to increase the coffers of Indonesian national team goal for the position to be 3:0 for the excellence of Indonesia.


Looks like the fighting spirit of Indonesia did not stop there, giving more incentive to attack Indonesia. Consequently in the 61st minute Irvan had scored a goal to 4 to Indonesia via asist M. Ridwan and change the position to be 4:0 for the excellence of Indonesia.

Indonesia re-add GOAL in the 75th minute through Arif Suyono add Goal feast for Indonesia. satisfactory match the Indonesian supporters of course. Indonesia more secure by increasing the goal of the 5th and change the position to be 5:0. Bravo .... Indonesia once again through the legs Okto at minute GOAL-79 managed to add and change into 6:0 Score


Until the whistle marks the end of the match Indonesia vs Laos AFF cup 2010 the position has not changed. Thus a great victory for Indonesia that is 6-0.

On 7 December 2010 Indonesia against Thailand's goal to be determinants of Indonesia a 2-1 victory over Thailand in Group A provision for AFF Cup 2010. Two goals in the Red and White teams hired Bepe Bambang-greeting-and second from the penalty spot.

Indonesian supporters who meet directly SUGBK cheered with delight. Bepe again advanced into the executor. Calmly AFF Cup 2002 top scorer was putting the ball in the white dot in the middle of the box fitting 12. A little deceptive motion, and goals! Bepe immediately welcomed fellow colleagues in the national team. The excitement grew together, after a busy-busy shouting calls 'Indonesia Indonesia ..' from the stands Bung Karno Main Stadium.

This 2-1 victory strengthened its position as a champion Red and White Team Group with three victories from three matches pemuh. Indonesia collecting value of 9 from three games and is entitled to step into the semi-finals to face the Group B Runner Up

The goal was a decisive 2-1 victory over Thailand Indonesia in Group A provision for AFF Cup 2010. Two goals in the Red and White teams hired Bepe Bambang-greeting-and second from the penalty spot. The first penalty came after defender Thailand, Suttinun Phukhom Cristian Gonzalez dropped in the penalty box.

Starting from Eka Ramdani bait ball that hit the goalpost. El Loco Gonzalez tried to chase the ball kick Eka Ramdani, but dropped in the penalty box. The referee also pointed to the spot and forward as executor Bepe good at minute 81.

Unfinished Red and White on the excitement of team goals, the pressure re-done. This time Arif Suyono turns big plays with penetration from the right side of Thailand's defense. The ball that players try dilambungkan Sriwijaya FC hit the hand of the White Elephant team player. Penalty!

Indonesian supporters who meet directly SUGBK cheered with delight. Bepe again advanced into the executor. Calmly AFF Cup 2002 top scorer was putting the ball in the white dot in the middle of the box fitting 12. A little deceptive motion, and goals! Bepe immediately welcomed fellow colleagues in the national team. The excitement grew together, after a busy-busy shouting calls 'Indonesia Indonesia ..' from the stands Bung Karno Main Stadium.


This 2-1 victory strengthened its position as a champion Red and White Team Group with three victories from three matches pemuh. Indonesia to collect the value of 9 from three games and is entitled to step into the semi-finals to face the Group B Runner Up

Indonesia entered the semi-finals after the team mangalahkan white elephant Indonesia In the semifinal against the Philippines.

Playing in the semifinals of the AFF Suzuki Cup 2010 first under the gaze of about 80 thousand spectators at the Bung Karno Main Stadium on Thursday (12/16/2010), Indonesia is made troublesome by the Philippines. Indonesia passes far much stuck in line behind the opponent.

New in 30 minutes, Indonesia managed to score a goal. Word length Utina bait failed to anticipate Etheridge and headed Gonzales. The ball was rolling into the net, 1-0 Indonesia.

On the second leg, Sunday, December 19, 2010 at the Main Stadium GBK, Christian 'El Loco' Gonzalez re-create a beautiful goal in minute 43. Until the end of the match Indonesia managed to pick a 1-0 win over the Philippines.

Tickets to the final of the AFF Suzuki Cup 2010 could finally be obtained 'Garuda Forces' goal by El Loco mere puppet, which makes Indonesia a 2-0 aggregate win.

There was no excessive euphoria footballer nicknamed El Loco indicated that although the new be a hero his team victory. Uruguay-born footballer was called the victory gained is the result of hard work the whole team.


"This is a goal that I present to my colleagues and the supporters of Indonesia. This victory is due to the hard work the team," said Gonzales told reporters after the game.

"Praise can win and entry into the finals," he continued.

On the final leg of a National Stadium Bukit Jalil on Sunday, December 26, 2010 Indonesia has not been subjected Malaysia as the group stage. The victory was beneficial to Malaysia for diving Leg 2 which will be held at the Bung Karno Gelaro December 29 later, and vice versa to be big losses for the national team of Indonesia. At least, to be champions or Indonesia have won 4-0 with four goals difference over Malaysia in the second leg later, or at least 3-0 to equate aggregate. Malaysia won 3-0 thanks to goals from Mohd Safee (59 & 71) and Mohd Ashari Bin Samsudin (67) which are all printed dibabak second.

Match AFF Cup 2010 Final 1st leg itself initially held fierce, in the first round both teams attack each other, but the situation changed dibabak second, especially after the national team of the act of protesting supporters of Malaysia which disturb the players, especially goalkeeper Markus Horison Indonesia with laser beams. The protests made the game for several minutes was stopped by the referee, but resumed after discussions between the parties from both teams. However, the Indonesian national team konsetrasi been dispersed due to the incident, not after the match resumed some of Indonesia's goal was breaking. After the creation of the first goal which makes the position to be 1-0 to Malaysia, Indonesia's defense looked confused as a result became the second goal and third was born. Indonesia's players continue to fight until the last second to steal a goal, but more tightly due to Malaysia's defense after a 3-0 win Malaysia coach instructed his players to survive.

Important note from the party AFF Cup 2010 Final Leg 1 in Bukit Jalil is a Malaysian-made from fans with laser and petasannya. How to cheat it certainly has contributed to the victory of Malaysia and vice versa have been dispelled concentration and emotion of the players of Indonesia. so, severe punishment must be accepted by the Executive Football Malaysia (Malaysia him PSSI) and supporters, in addition to formal punishments they also had to be excluded, because the act was not sportsmanship.

Playing as the host with the obligation to win 4-0, Indonesia aggressive since the early minutes. Unfortunately, the effort was not balanced with the tranquility and high focus. At crucial moments, Indonesia often make the mistake bait or rush to execution. In the midst of adversity, Indonesia awarded a penalty, following handsball conducted Bin Mohd Sabre Mat Abu in the 18th minute. Word of the trusted Utina execute the ball, sending the ball accurately into the bottom left corner of the goal, which unfortunately, is too weak so easily captured Khairul Fahmi. After the penalty, Malaysia tried to rise. Through Mojamad Ashari Bin Samsudin, they almost scored a goal in the 20th minute. Fortunately, Markus Horison still able to ward off an accurate shot Ashari.

Indonesia tries to retaliate. However, not to mention able to create a serious threat, Indonesia is again threatened conceded in the 32nd minute. At that time, Bin Mohd Safee Mohd Sali made it into the penalty box and fired a low shot, which deviated from the target. Indonesia threat was rewarded with a rush that finished with the execution. However, Malaysia is able to avoid it until the halftime whistle sounded, with the score 0-0 on the scoreboard indicated.

The problem was not yet finished, when Malaysia actually capable of winning 1-0, thanks to goals from Mohd Safee in the 54th minute. In a counterattack, Safee managed to master a breakthrough bait and marched past the two-Maman and Hamka before removing the hard kick from the middle of the penalty box, which urged the nets in the goal Markus Horison. After that, Indonesia mengalam loss in performance. To overcome that, coach Alfred Riedl interesting Firman Utina and Irfan Bachdim and enter Eka Ramdani and Bambang Pamungkas at the minute to minute 58.

Change is slowly raising the quality of Indonesian game, until at last able to equalize thanks to goals from Mohamed Nasuha at minute 73. Utilizing a ball threw the shot Ahmad Bustomi are ignored, Khairul Fahmi, Muhammad Nasuha, breaking into Malaysia's goal on 73 minutes AFF Cup final second leg 2010, the surge of Bung Karno, Wednesday (29/12/2010).

Goals that the confidence boost Indonesia. They kept trying to score goals in the time remaining. After struggling till the 85th minute, Indonesia managed to surpass Malaysia thanks to the shot Muhammad Ridwan. Mastering the ball outside the penalty box, he led the ball before shooting it. The ball had hit an opposing player before pressing the visitors' goal nets.

At the time remaining, the game progresses the more fierce. While Indonesia is still pursuing a goal, Malaysia is also trying to give pressure to reduce the threat of Indonesia. A number of dangerous situations experienced by both camps. However, until the long whistle sounded, the scoreboard continued to show the numbers 2-1. (*)

Despite failing to become champions Indonesia can still be proud because the Indonesian national team captain, Firman Utina, holds the best player in the AFF Cup 2010. Upon success, the Word is entitled to prize money worth U.S. $ 10,000.

Word plays a major role for the national team since the group stage to final. Players born in Manado, North Sulawesi, December 15, 1981, is able to perform full motivate his colleagues. Position as the attacking midfielder is ripe to give feedback to front-line players.

http://fan2be.blogspot.com/2010/12/hasil-pertansingan-indonesia-vs-laos.html

http://www.infoceria.com/2010/12/indonesia-vs-filipina-1-0-piala-aff.html

make your eyes stay healthy

To make your eyes stay healthy and can see something obvious and clear for both near and far distances should do the following:

1. Watching Television Never Too Close
Safe distance to watch television I think it was 2 meters for tv sizes 14 inches. For a wider screen automatic distance further. Catch a movie screen should also be taking a very back seat.

2. Work / Play Computer Never Too Old
Get used to give time to Work in front of a computer screen. For example, every 15 or 30 minutes once a rest to see that far away for five to ten minutes for your eyes are not always in a state of tension due to see the screen with a very close distance.

3. Playing Video Games Never Too Close
Children nowadays many are indifferent to the health of the eye. It can be seen by many who play ps / playstation or other similar games Vido close to the tv screen. Better get used to scold children who play games too close. The distance is similar to point number 1 above.

4. Reading Books
Safe distance reading is 30 cm. If too close to create eye strain and lead to nearsightedness in the long term. Reading books is also not allowed while sleeping. Lighting must also be sufficient even for example with bright neon lights. Thus eye health will remain intact.

5. Avoid Dust And Pollution
For those of you who often move on the highway such as motorcycle taxi drivers, policemen, police Cepek, thugs, public transportation drivers, couriers, etc. should use protective eyewear such as goggles and helmets that look in the mirror. Avoid dust that enter the eye because it can make the eyes so the infection and makes the eyes with cataracts.

6. Eat Nutritious Food, fiber and vitamin A
The eyes need the intake of substances that are nutritious and adequate vitamins in order to maintain the condition of keep fit. Get used to eating foods that are fibrous and have adequate nutrient content. You can also take supplements or mekanan containing vitamin A eperti carrots, avocado, tomato, papaya, and so forth.

Keep your eye health so that you do not torment of having to wear glasses constantly. With healthy eyes you have plenty of opportunities to penetrate the health tests that require your eyes healthy. Call your doctor each time you have a problem with the eye. Good luck.

How It Works Drinking Water ?

Consuming ordinary drinking water with the right method purifies human body. It renders the colon more effective by forming new blood, known in medical terms as aematopaises. That mucousal folds of the colon and intestines are activated by this method, a fact not denied,
like the theory that new fresh blood is produced by mucousal fold. If the colon is cleaned then the nutrients of the food you eat several times a day will be absorbed and to work mucousal fold, nutritional food is turned into fresh blood.

The blood is all important in curing ailments and restoring health, and therefore the water should be consumed regularly.

How to Perform this water therapy?

In the morning when you get up from sleep (without even brushing your teeth) drink 1.5 liters of water ie, 5 to 6 glasses. Better premeasure 1.5 liters. Please know that our ancestors termed this therapy as "Usha paana Chikitsa".

After that you should wash your face. It is very important to note that do not drink or eat anything an hour before and after drinking 1.5 liters of water. It has also been examined closely, that should not drink alcoholic beverages the night before. If necessary, use boiled water or water that is filtered.

Is it possible to drink 1.5 liters of water at one time?

For starters, one may find it difficult to drink 1.5 liters of water at once, but will gradually get used to it. At first, when the exercises, you may drink four glasses first and the remaining 2 cups drunk two minutes later. Initially you will urinate 2 to 3 times in one hour, but after a while, going back to normal. According to the research and experience, the following diseases are observed to be cured with this therapy, in time as written below:

Constipation - 1 Day
Lung tuberculosis - 3 Months
Diabetes - 7 Days
Uric acid - 2 Days
Blood Pressure - 4 Weeks
Cancer - 4 Weeks

Note:
It is suggested that persons suffering from Arthritis or Rheumatism should implement this therapy three times a day, ie morning, noon, and night-an hour before meals for one week, then twice daily until healed.

We plead with, the method above to read and practiced carefully. Luaskanlah Spread this message to friends, relatives and neighbors as this is a gift to humanity. With the grace of God, every person should lead a healthy life

"WHEN YOU PARTICIPATE IN THIS INFORMATION Spreading YOUR DOCTOR LIKE A HEALING THAT HAS EVEN thousands of millions of people"

[Unknown]

source: Health mailing list

Plant Lowering Cholesterol

High cholesterol, including disease that affects many people. To treat these diseases with modern medicine today there are constraints due to the high price of drugs using imported raw materials. To overcome these problems, the public can use Indonesian indigenous medicinal plants as alternative medicine. Here are some plants that based on a number of literature could help lower blood cholesterol.


Javanese tamarind (Tamarindus indica L)

Included in the family Caesalpiniaceae, another name for this plant is in Sumatra: like me (Aceh), acamlagi (Gayo), tamarind, sour wood, tamarind, cumalagi (Minangkabau); Java: talisman tamarind (Sunda), acem (Madura) ; Kalimantan: tamarind; Sulawesi: Asang cow (Gorontalo), Camba (Napier), cempa (Bugis); Nusa Tenggara: shaking (Bima), Kamaru (Sumba), make (Flores), Tobi (Solor), kenefo (East) ; tobelaki Maluku (Seram), jawaka acid (Buru).

The leaves of this plant can be used as a high cholesterol drug with the chemical content of saponins, flavonoids and tannins.

Remedy: 150 grams to 200 grams of leaves of Tamarindus indica and 1 cup (220 ml) of water. How to manufacture and use: 150 grams to 200 grams of crushed leaves, given a hot cup of boiled water, squeezed, strained and drunk for a one-time drink, drink 3 times a day.

Sweet star fruit (Averrhoa carambola L.) Synonym: Averrhoa pentandra Blanco.

Included in the family Oxalidaceae, the name of this species in Sumatra: jorbing Asom (Batak), Balim manih-bing (Minangkabau), sweet star fruit (Malay); Java: balimbing fishy (Sunda), Blimbing legi (Central Java), sweet bhalingbhing (Madura ); Sulawesi: lembetua (Gorontalo), lombituka sugar (Buol), takule (Baree), bainang sulapa (Napier), balireng (Bugis); Maluku: baknil kasluir (Kai), tototuko (Ternate), tofuo (Tidore), balibi tototuko (Halmahera).

Leaves and stems contain oxalic acid so that acid taste and star fruit juice can be used as a rust remover on the metal.

The fruit of this plant can be used as a high cholesterol drug with the chemical content of glucose, protein, fat, calcium, phosphorus, iron and vitamins A, B, C.

Remedy: 2 fruit Averrhoa carambola is not yet ripe. How to manufacture and use: the fruit is squeezed, water is filtered feelings. Two for one drink juice, drink 3 times a day.

Teak Dutch (Guazuma ulmifolia Lamk)

Included in the family Sterculiaceae, name this type of area in Sumatra: Dutch identity (Malay); Java: teak London (Central Java)

This plant berhabitus tree can reach 20 m high, are planted as shade trees, garden plants or wild plants. Growing up in low-lying areas up to a height of 800 masl.

The leaves of this plant can be used as a cholesterol-lowering drugs with the chemical content of alkaloids, flavonoids, saponins, tannins, mucus and resin.

Remedy: 20 grams of leaves and 1 cup water. How to manufacture and use: take 20 grams of powder Guazuma ulmifolia leaf, brewed with 1 cup hot boiled water, after cold filtered. Distillate taken twice a day as many morning and afternoon.

Kemuning (Murraya paniculata (L.) Jack)

Synonym: Murraya exotica L.; Murraya banati Elm; Chalas paniculata

Belonging to the family Rutaceae, the name of this plant in Sumatra: yellow (Malay), kemunieng (Minangkabau); Java: kamuning; Bali: yellow; Nusa Tenggara: kemuni (Bima), kemiuning (Sumba), sukik (Bread); Sulawesi: kamuning (Manado), kamoni (Bare), kamuning (Napier), Palopo (Bugis); Maluku: eschi (Wetar), fanasa (Aru), kamoni (Ambon).

This plant berhabitus small trees (shrubs), has a very large morphological variation, tree height can reach 8 m. This species grows wild in the bush, edge of forest or planted as an ornamental plant at low altitude 400 masl.

The leaves of this plant can be used as drugs decrease cholesterol levels in blood with the chemical content of alkaloids, flavonoids, steroids and tannins.

Remedy: 20 grams of yellow leaves and water as needed. How to manufacture and use: 20 grams of yellow leaf was boiled in 3 cups of water until the water remaining 1 cup. Drink 3 times as much as 1 cup, with 1 tablespoon honey.

Tempuyung (Sonchus arvensis L)

Belong to the Asteraceae family, the name of this plant in Java: ga-ling, Jombang, Jombang lalakina, clay, lampenas, rayana (Sunda), tempuyung (Central Java).

This plant with a high annual herb berhabitus can reach 2 m, growing wild in open place exposed to the sun or a little sheltered, such as on the cliffs, edge drains, stone, growing in areas with an altitude of 50-1650 m above sea level.

The leaves of this plant can be used as a cholesterol-lowering drugs with the chemical content of saponin, flavonoida, politenol, lactucerol alpha-, beta-lactucerol, mannitol, inositol, silica, potassium, taraksasterol.

Remedy: 3 sheets of leaf tempuyung. Ways of making: leaf tempuyung dilayukan and eaten as a vegetable or salad three times a day

Disaster victims

The data observed from the Center for Communications Ministry of Health, to Thursday (11/11) afternoon, the victim died from the eruption of Mount Merapi, reaching 198 people. Where 163 died in Sleman, 17 at Magelang, 15 in Klaten and three in Boyolali.

While the refugees until the last monitored totaled 303,233 persons. And most are in Magelang district as many as 82,994 people. Observed when these refugees scattered in ten districts of the city, including Bantul, Kendal, Purworejo and Wonosobo.

Established health posts increased again to 442 posts compared to the previous day as many as 440 postal. The majority of health posts located in Central Java and Yogyakarta as many as 362 post Shebaniah 80 posts.

To help victims of trim, also established three field hospitals which are all located in Magelang. Jogjakarta Health Department and the Ministry of Health is also strengthening against the Sardjito Hospital in serving the victims of disaster.

Tsunami Mentawai While the victims died in the tsunami Mentawai to Thursday (11/11) afternoon recorded 448 dead. While 40 others remain hospitalized. Refugees numbered 7362 persons. While health officials continue to monitor environmental health, including spraying disinfectant.

This time already built 20 temporary shelters (huntara) for tsunami victims Wasior Wondama Bay Mentawai.

To build huntara Marines deployed 400 troops, 400 Kodam UB, 150 and 200 assistance territorial persons from the community. Coordinating Minister for People's Welfare hope this will further accelerate the development huntara

Disaster victims

JAKARTA - The data observed from the Center for Communications Ministry of Health, to Thursday (11/11) afternoon, the victim died from the eruption of Mount Merapi, reaching 198 people. Where 163 died in Sleman, 17 at Magelang, 15 in Klaten and three in Boyolali.

While the refugees until the last monitored totaled 303,233 persons. And most are in Magelang district as many as 82,994 people. Observed when these refugees scattered in ten districts of the city, including Bantul, Kendal, Purworejo and Wonosobo.

Established health posts increased again to 442 posts compared to the previous day as many as 440 postal. The majority of health posts located in Central Java and Yogyakarta as many as 362 post Shebaniah 80 posts.

To help victims of trim, also established three field hospitals which are all located in Magelang. Jogjakarta Health Department and the Ministry of Health is also strengthening against the Sardjito Hospital in serving the victims of disaster.

Tsunami Mentawai While the victims died in the tsunami Mentawai to Thursday (11/11) afternoon recorded 448 dead. While 40 others remain hospitalized. Refugees numbered 7362 persons. While health officials continue to monitor environmental health, including spraying disinfectant.

This time already built 20 temporary shelters (huntara) for tsunami victims Wasior Wondama Bay Mentawai.

To build huntara Marines deployed 400 troops, 400 Kodam UB, 150 and 200 assistance territorial persons from the community. Coordinating Minister for People's Welfare hope this will further accelerate the development huntara

Disaster victims

JAKARTA - The data observed from the Center for Communications Ministry of Health, to Thursday (11/11) afternoon, the victim died from the eruption of Mount Merapi, reaching 198 people. Where 163 died in Sleman, 17 at Magelang, 15 in Klaten and three in Boyolali.

While the refugees until the last monitored totaled 303,233 persons. And most are in Magelang district as many as 82,994 people. Observed when these refugees scattered in ten districts of the city, including Bantul, Kendal, Purworejo and Wonosobo.

Established health posts increased again to 442 posts compared to the previous day as many as 440 postal. The majority of health posts located in Central Java and Yogyakarta as many as 362 post Shebaniah 80 posts.

To help victims of trim, also established three field hospitals which are all located in Magelang. Jogjakarta Health Department and the Ministry of Health is also strengthening against the Sardjito Hospital in serving the victims of disaster.

Tsunami Mentawai While the victims died in the tsunami Mentawai to Thursday (11/11) afternoon recorded 448 dead. While 40 others remain hospitalized. Refugees numbered 7362 persons. While health officials continue to monitor environmental health, including spraying disinfectant.

This time already built 20 temporary shelters (huntara) for tsunami victims Wasior Wondama Bay Mentawai.

To build huntara Marines deployed 400 troops, 400 Kodam UB, 150 and 200 assistance territorial persons from the community. Coordinating Minister for People's Welfare hope this will further accelerate the development huntara

Flash Flood Victims Killed Five People in Semarang

SEMARANG : The death toll in floods caused jebolnya Beringin River levee in the area Mangkang, the city of Semarang, Central Java, increased two to five people.

Information collected on Wednesday (10/11) The second victim was Mohammad Abdul Rozak, 1.5, which is the grandson of Siti Aisah, 50, of Kampung Dondong, RT 01 RW 06 Kelurahan Wonosari, Ngalian and Suryati, 25, a resident of the Village Mangunharjo found dead at a local pond area.

Another victim was found dead earlier Yayuk, 55, civil servant identified Kendal regency of uniform worn when found in a Toyota Starlet were swept, and the two children of the husband and wife Annah Zaenuri namely Irfan, 2 and two-month-old toddlers not yet named.
One resident RT 01 RW 06, Kelurahan Wonosari, Peter Mohammed Abdul Rozak said the victim was killed when his grandmother who had held the flood submerged about two meters of altitude on Tuesday (9 / 11) afternoon. "The death toll was expected due to too much drinking water and cold, while his grandmother is currently known to survive but in a state of shock," he said.

He described, in the event of flooding due to levee jebolnya Beringin River along 100 meters, on Tuesday (9 / 11) afternoon, the water quickly rose inundating several homes around the site. According to him, first flooded the water is only about five inches, then quickly rose to half a meter and a peak reached two meters more.

"The incident quickly because in less than half an hour, flooding from the River Beringin which is only 50 meters straight all the buildings in the RW 06 Kelurahan Wonosari this," he said.

Flash Flood Victims do not forget Wasior

Merapi and overwhelmed by the tsunami disaster in the Mentawai, many people forget the thousands of Wasior, Wondama Bay Regency, Papua, which is still living in refugee camps suffer.

Floods that swept Wasior on 4 October, in addition to killing hundreds of people there, also ravage their homes and possessions.

Some refugees, hoping to end their suffering. In place of refuge provided by the government, thousands of refugees now can not do anything about it except just enjoy the food perfunctory.
They now wait for the government to realize its promise to immediately normalize the wheel of life residents devastated by the flooding. A number of officials, both at central and regional levels, often reveals that the government would rebuild the destroyed facilities housing residents.

Thousands of displaced people is still in two refugee camps, namely in the courtyard Training Center (VTC), West Papua province and field Makodim 1703 Manokwari.

Based on observations, the condition of the refugees in a number of houses 6 x 6 meters in the area of West Papua BLK still better when compared with those who live in tents Makodim. They overheat due to hot sun and cold wind hit night. The air gets colder if heavy rains come.

Many of those affected by the disease, including malaria. Fortunately, the medical team ready 24 hours. The children there are still traumatized. However, various approaches done by volunteers so that they gradually got over the disaster.

In a number of camps available cable television as an entertainment and information to refugees. Alas sleep in each tent camps using thick boards covered with tarpaulins and mats, while the pillow is to use cloth. "Equipment is very limited, but we understand, though not as good as if sleeping in their own homes," said Silvanus Waney, 34, of Kampung Wasior Two.

The victims Wasior obtain food rations three times a day. "But it was a week of children's milk supply, baby pacifiers, and milk for pregnant women and nursing is no longer available," added Waney.
A mother, Dimara, 40, revealed his son had some today who still ailing toddler. "I want to get back to Wasior. But how yes, my house was severely damaged. We ask the government would immediately improve our homes," he said.
Camp Coordinator Kodim 1703 Manokwari, Sena Aji Bagus Dwi Handoko, explaining the stock of rice, mineral water, and vegetables in the soup kitchen is also thinning.
Director for Disaster Reduction National Disaster Management Agency (BNPB) Sutopo Purwo Nugroho said, most of the total 9016 refugee Wasior will relocate to new settlements in the plains Inyora Naikere which is about 7 km from Wasior. The government concluded Wasior City could no longer be maintained as an ideal residential location for residents.

seni memaafkan

ALASAN mendasar mengapa banyak orang tidak terampil memaafkan dan merasakan penyesalan mendalam adalah karena pola asuh orangtua. Orangtua seharusnya menjadi model peranan bagi kedua sikap tersebut kepada anak-anaknya.

Sebagai manusia yang besar di lingkungan sosial, kita harus melatih diri untuk mengucapkan kata "maaf" saat menyakiti perasaan seseorang. Sama halnya seperti kita pun harus melatih diri untuk bisa memaafkan kesalahan orang lain saat kita terluka.

Melupakan kesalahan di masa lampau dan tidak menyimpan dendam tentu bukan perkara mudah. Tak jarang di setiap jengkal kehidupan yang sedang kita tapaki, bayangan masa lalu terus menghantui. Bagaimana cara kita mampu memaafkan kesalahan orang lain? Coba simak tulisan berikut, seperti dilansir Health24.

Jangan menyimpan dendam

Seni memaafkan yang sebenarnya berarti Anda tidak menyimpan kesalahan untuk diungkit-ungkit dan
dijadikan alasan perselisihan di kemudian hari.

Di lubuk hati terdalam, Anda menyimpan kemarahan dengan pernyataan, seperti "Dia selalu egois" atau "Dia tidak pernah mau mengalah", atau "Saya tidak akan lupa bagaimana terakhir kali dia membuat saya malu di depan teman-teman."

Pernyataan-pernyataan tersebut memiliki efek kesakitan. Mereka menerjunkan Anda pada kolam kebencian dan kemarahan masa lalu, disertai dengan perasaan tidak berdaya karena "kalah" dalam perselisihan.

Menyimpannya hanya akan membuat Anda mengingat kembali insiden yang membuat hati Anda luka. Hal tersebut hanya akan menambah tumpukan kesakitan.

Melupakannya akan membuat Anda dewasa

Semakin sulit melupakan rasa sakit masa lalu, semakin sedikit Anda mampu menyadari berbagai hal positif masa kini. Sama seperti semakin sibuk Anda memikirkan nilai, maka semakin sedikit Anda mampu bermain, dan memenangkan permainan.

Semakin Anda membiarkan diri hanyut dalam segala kesalahan, semakin Anda menyalahkan diri sendiri dan terus berkubang dalam suasana hati yang buruk dan melewatkan segala kesempatan untuk mendapatkan perasaan yang lebih baik.

Semakin sedikit energi yang Anda habiskan untuk menilik kembali rasa sakit di masa lalu, semakin Anda sanggup mengkreasikan berbagai hal positif di masa kini dan masa lalu.

Tentu sulit untuk bisa menerimanya. Camkan bahwa melupakan luka masa lalu bukan berarti Anda pasrah begitu saja pada keadaan. Luka tersebut mampu mewarnai dan membentuk pribadi Anda pada masa kini dan masa depan sehingga lebih dewasa.

Menunggu orang yang menyakiti Anda untuk menebus dosa tentu pekerjaan sia-sia. Buang segala rasa dendam bukanlah memberi mereka (orang yang telah menyakit Anda) "papan tulis" yang bersih, tapi itu justru untuk Anda mengisi hari-hari ke depan dengan awal yang baru

sumber : Forum bebas

Tips-Tips Perawatan Komputer

Ada beberapa tips yeng perlu diperhatikan sehubungan dengan penggunaan komputer agar lebih aman dan awet diantaranya adalah :
1. Sediakan UPS, Sering kali tegangan listrik turun-naik atau bahkan mati tiba-tiba akan berdampak kurang baik pada PC , terutama PC yang sudah lama, akan mengakibatkan rusaknya Power Supply, rusaknya Hardisk, bahkan Morherboard.
Terutama hardisk, hardisk perlu kesetabilan saat bekerja, bila tiba-tiba listrik mati terjadilah kejutan yang bisa menyebabkan tergoresnya track tecordingnya maka timbulah bad sector, bad sector hanya bisa dilihat jika kita check lewat scandisk. bad sector tidak bisa di isi file untuk operasional system maupun menyimpan data, sehingga akan mengurangi kapasitas hardisk itu sendiri. Karena itu di usahakan agar disediakan UPS atau External battery sebagai pengaman bila terjadi mati lampu maka komputer tetap hidup untuk beberapa waktu, sehingga masih ada kesempatan untuk mematikan komputer sesuai prosedur.

2. Stavolt, Untuk UPS yang sudah termasuk stavolt (penstabil naik-turun tegangan) tidak bermasalah, tetapi yang tidak termasuk stavolt di dalamnya maka lebih baik disediakan stavolt tambahan sebagai stabilizer, sehingga walau tegangan listrik naik-turun pun, tidak mengganggu keamanan komputer sendiri.
3. Bersihkan dari debu, biasanya CPU tower di taruh di samping meja user, di letakan dilantai sehingga kemungkinan masuknya debu kedalam CPU besar sekali, Debu sebagai penghantar panas, sehingga apa bila komponen CPU , misalnya Prosesor, walau tersembunyi debu bisa masuk juga, memori/ RAM sering kali kena debu, dan kerja komputer jadi ngadat, hang atau bahkan komputer tidak bisa dinyalakan timbul suara beep…. maka check dan segera bersihkan lah kompenen tersebut , pasang kembali dan nyalakan.
4. Hindari kena Air, tidak menutup kemungkinan keyboard tersiram air minum. Pernah kejadian keyboard saya kena air tanpa sengaja, akhirnya terjadilah konseleting pada lempegan di dalam keyboard , walau sudah dibersihkan dan dijemur sekalipun tidak bisa diperbaiki, sehingga perlu ganti baru.
5. Voltase, Untuk di Indonesia voltase memakai 220 volt, tapi untuk komputer produk Jepang masih 110 volt, sehingga bila menyalakan komputer produk Jepang, jangan lupa sediakan adapter untuk menurunkan voltase dari 220 ke110 volt. kalau tidak wah….kebakar pasti!…
6. Sengatan petir, untuk daerah rawan petir, terutama jaringan komputer yang terhubung menara yang tidak dilengkapi penangkal petir, berbahaya bila terkena petir akan merembet keseluruh jaringan. karena itu sediakan penangkal petir lebih baik.
7. Jauhkan dari medan magnetik, medan magnetik bisa mengganggu performa CPU juga monitor.
8. Demi keamanan data serta system komputer, Pasrikan sudah ada Antivirus dan selalu di update.
9. Pastikan pula ada program utilities tambahan untuk menghapus sisa registry dan sampah dari internet(cokies)

sumber : http://id.shvoong.com/internet-and-technologies/computers/1778763-tips-tips-perawatan-komputer