tag:blogger.com,1999:blog-57930776872471298962024-03-13T03:18:57.137-07:00MahasiswaBSIMahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.comBlogger33125tag:blogger.com,1999:blog-5793077687247129896.post-13173505439655793002013-11-12T22:10:00.001-08:002013-11-12T22:13:02.104-08:00Latihan Soal DPSIAHalo broh, sorry lama ga sempet posting, sibuk lama magang berikut laporan KKPnya :')<br />
ahkirnya hari ini sempet nulis lagi, ini ada latihan soal DPSIA untuk semester 5, silahkan diambil :))<br />
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Author : Andre ~ <a href="http://www.andre.web.id/" target="_blank">http://www.andre.web.id/</a><br />
<br />
<br />
1. Pemrosesan data yang diproses dalam format pengambilan keputusan bagi kepentigan pemakai akhir dengan menggunakan model-model keputusan dan basis data khusus dan terpisah dari sistem pengolahan data, adalah jenis sistem informasi DSS<br />
<br />
2. Sistem informasi berbasis komputer yang dirancang untuk mengubah data informasi menjadi informasi akuntansi adalah SIA<br />
<br />
3. Pada tahun berapakah manusia mulai menciptakan alat bantu untuk melakukan perhitungan? 1000 SM<br />
<br />
4. Konsep dasar akuntansi yang mengkur suatu aktiva dan kewajiban suatu perusahaan beserta perubahannya dan uang dijadikan hal yang paling dominan adalah KONSEP PENGUKUR DALAM NILAI UANG<br />
<br />
5. Karakteristik sistem informasi akuntansi yang menyatakan bahwa informasi akuntasi harus berguna bagi pengembalian keputusan adalah DECISION USEFULLNES<br />
<br />
6. Berikut ini yang bukan merupakan metode implementasi output adalah MOUSE<br />
<br />
7. Yang bukan merupakan syarat output harus mudah dibaca dan diimplementasikan adalah SETIAP KATA DAPAT DI SINGKAT<br />
<br />
8. Suatu laporan yang disajikan untuk menampilkan permasalahan khusus supaya langsung dpat ditangani disebut dengan laporan NOTICE REPORT<br />
<br />
9. Desain ouput sebuah program selalu berorientasi kepada kepentigan PEMAKAI<br />
<br />
10. Pada saat desain proses, laporan yang pertama harus dibuat adalah NERACA PERCOBAAN<br />
<br />
11. Data-data bukti transaksi yang langsung melibatkan transaksi pemasukan dan pengeluaran kas, bank, hutang dan piutang adalah TRANSAKSI KEUANGAN<br />
<br />
12. Bukti-bukti transaksi yang berhubungan dengan setoran hasil penjualan, simpanan anggota, pengembalian uang muka, termasuk dalam jenis BUKTI TRANSAKSI KAS MASUK<br />
<br />
13. Bukti transaksi yang berhubungan dengan pengeluaran dana dari bank adalah jenis bukti transaksi BUKTI BANK KELUAR<br />
<br />
14. Berikut ini yang bukan merupakan buku jurnal dalam jurnal khusus adalah JURNAL KHUSUS PEMBALIK<br />
<br />
15. Daftar perkiraan dimana masing-masing perkiraan memuat saldo akhir transaksi yang terdapat dalam buku besar adalah NERACA SALDO<br />
<br />
16. Yang bukan termasuk end user computing dalam SIA adalah PERENCANAAN MENGENAI SIA YANG AKAN DIBUAT<br />
<br />
17. Mamnfaat end user computing adalah SISTEM DAPAT MEMENUHI KEBUTUHAN PEMAKAI<br />
<br />
18. Bentuk nornalisasi yang merekan data dengan tidak mengikuti suatu format tertentu dan semua field diikutsertakan merupakan pengertian nornalisasi bentuk UNORMALIZED FORM<br />
<br />
19. Yang termasuk kedalam tabel master adalah TABEL PERKIRAAN<br />
<br />
20. Simbol flowchart yang digunakan untuk menggambarkan input/output adalah <br />
<br />
21. Proses pengelompokan elemen data menjadi tabel-tabel yang menunjukan entity dan relasinya disebut NORMALISASI<br />
<br />
22. Suatu himpunan dari satu atau lebih entitas yang dapat digunakan untuk mengidentifikasi secara unik sebuah entitas dalam entitas set disebut SUPER KEY<br />
<br />
23. Suatu kunci yang megidentifikasikan secara unik dari suatu kejadian spesipik yang mewakili setiap kejadian dari suatu entity disebut PRIMARY KEY<br />
<br />
24. Suatu atribute dari suatu relationship yang menunjukan keindukannya dsebut FOREIGN KEY<br />
<br />
25. Kumpulan data yang akan disimpan , tidak ada keharusan mengikuti suatu format tertentu, dapat saja data tidak lengkap atau terduplikasi dan data dikumpulkan apa adanya adalah BENTUK TIDAK NORMAL<br />
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26. Desain antar muka atau user interface perlu memperhatikan FAKTOR PEMAKAI<br />
<br />
27. Pemecahan masalah dalam user interface antara lain UJI SISTEM MELIBATKAN USER<br />
<br />
28. Syarat dialog dalam user interface adlah GUNAKAN KALIMAT SEDERHANA DAN BENAR<br />
<br />
29. Metode yang digunakan untuk implementasi input adalah TOUCH SCREEN<br />
<br />
30. Langkah-langkah desain input adalah DESAIN, VALIDASI, DAN TES INPUT MENGGUANAKAN BEBERAPA KOMBINASI ALAT BANTU LAYOUT DAN PROTOTYPING<br />
<br />Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com4tag:blogger.com,1999:blog-5793077687247129896.post-74915490960884335162013-06-10T22:11:00.000-07:002013-06-10T22:13:06.935-07:00Latihanuntuk melakukan program ini, kalian buat project terlebih dahulu. File-New-Project. Setelah itu muncul New Target. Ganti Platform dengan DOS(standard) dan Target Model Small. Lalu untuk menyimpan klik Browse. Setelah itu OK.<br />
<br />
#include <conio.h><br />
#include <dos.h><br />
#include <stdlib.h><br />
#define UCHAR unsigned char <br />
#define VIDEO_INT 0x10<br />
<br />
void cetak (UCHAR letter, UCHAR colour);<br />
void setcursorpos (UCHAR baris, UCHAR kolom);<br />
<br />
int main(void)<br />
{<br />
setcursorpos(3,4);<br />
cetak (0x49,0x1f);<br />
setcursorpos(3,5);<br />
cetak (0x00,0x1f);<br />
setcursorpos(3,6);<br />
cetak (0x4c,0x1f);<br />
setcursorpos(3,7);<br />
cetak (0x4f,0x1f);<br />
setcursorpos(3,8);<br />
cetak (0x56,0x1f);<br />
setcursorpos(3,9);<br />
cetak (0x45,0x1f);<br />
setcursorpos(3,10);<br />
cetak (0x00,0x1f);<br />
setcursorpos(3,11);<br />
cetak (0x59,0x1f);<br />
setcursorpos(3,12);<br />
cetak (0x4f,0x1f);<br />
setcursorpos(3,13);<br />
cetak (0x55,0x1f);<br />
<br />
getch();<br />
return EXIT_SUCCESS;<br />
}<br />
<br />
void cetak (UCHAR letter, UCHAR colour)<br />
{<br />
asm mov ah,0x09;<br />
asm mov al,letter;<br />
asm mov bh,0x00;<br />
asm mov bl,colour;<br />
asm mov ch,0x00;<br />
asm mov cl,0x01;<br />
asm int VIDEO_INT;<br />
return;<br />
}<br />
<br />
void setcursorpos (UCHAR baris, UCHAR kolom)<br />
{<br />
asm mov ah,0x02;<br />
asm mov bh,0x00;<br />
asm mov dh,baris;<br />
asm mov dl,kolom;<br />
asm int VIDEO_INT;<br />
<br />
return;<br />
}<br />
<br />
(DRF)Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-84422439909449468812013-05-25T01:55:00.001-07:002013-05-25T01:55:32.820-07:00Latihan Pra-UTS Logika Algoritma <!--[if !mso]>
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<span style="font-size: small;"><span style="line-height: 115%;">1. Sebuah
prosedur langkah demi langkah yang pasti untuk menyelesaikan sebuah masalah
disebut:<br />
a. Proses <br />
b. Program<br />
c. Prosesor<br />
<b><i><u>d.
Algoritma</u></i></b><br />
e. Logika<br />
<br />
2. Suatu prosedure yang hanya akan berhenti jika mempunyai atau menghasilkan
solusi sedangkan tidak menghasilkan solusi maka prosedur tersebut akan berjalan
tanpa henti disebut:<br />
a. Programming language<br />
b. Algoritma<br />
<b><i><u>c.
Semi algoritma</u></i></b><br />
d. Procedure<br />
e. function<br />
<br />
3. Diberikan P=6, Q=7, R=8 dan diberikan instruksi P=Q;Q=R maka nilai P, Q dan
R saat ini adalah<br />
a. 6,7,8<br />
b. 7,8,6<br />
c. 8,6,7<br />
d. 7,8,7<br />
<b><i><u>e.
7,8,8</u></i></b><br />
<br />
4. Struktur percabangan yang tidak menggunakan syarat menggunakan perintah<br />
<b><i><u>a.
goto</u></i></b><br />
b. if…then<br />
c. select…case<br />
d.while<br />
e. if …then…else<br />
<br />
<br />
</span></span></div>
<span style="font-size: small;">
</span><div class="MsoNormal">
<span style="font-size: small;"><span style="line-height: 115%;">5. Rekursif
adalah <br />
a. suatu prosedur yang dipanggil<br />
b. suatu proses yang memanggil prosedur lainnya<br />
<b><i><u>c.
suatu proses yang bisa memanggil dirinya sendiri</u></i></b>.<br />
d. Suatu prosedur looping.<br />
e. suatu prosedur yang dipanggil dari prosedur lainnya.<br />
<br />
6. Penjadwalan kuliah dapat diselesaikan dengan cara<br />
<b><i><u>a.
colouring</u></i></b><br />
b. minimum spanning tree<br />
c. knapsack problem<br />
d.short path problem<br />
e. travelling salesman<br />
<br />
7. Algoritma yang digunakan untuk mencari ruas terpendek untuk menghubungkan
setiap simpul dalam graph?<br />
a. coloring<br />
b. minimum spanning tree<br />
c. Travelling salesman<br />
<b><i><u>d.
short path problem</u></i></b><br />
e. knapsack problem<br />
<br />
8. Algoritma untuk mencari waktu tempuh perjalanan terpendek dan kembali ke
simpul awal:<br />
<b><i><u>a.
Travelling sallesman</u></i></b><br />
b. minimum spanning tree<br />
c. knapsack problem<br />
d. short path problem<br />
e. colouring<br />
<br />
9. ciri-ciri graph dalam minimum spanning tree, kecuali <br />
a. graph tidak boleh tertutup<br />
<b><i><u>b.
graph boleh tertutup</u></i></b><br />
c. setiap ruas graph memiliki nilai <br />
d. setiap ruas pada graph tidak memiliki arah.<br />
e. setiap simpul terhubung oleh ruas<br />
<br />
10. Perhatikan gambar berikut, berapakah jarak/ruas paling minimum untuk
menghubungkan semua simpul pada graph. (gunakan minimum spanning tree)</span></span></div>
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<span style="font-size: small;"><b><i><u><span style="line-height: 115%;">a. 23</span></u></i></b><span style="line-height: 115%;"> <br />
b. 30<br />
c. 18<br />
d. 24</span></span></div>
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</span><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span>11. Berikut ini kriteria Knapsack
problem adalah<br />
<b><i><u>a.
minimum weight</u></i></b><br />
b. maximum weight<br />
c. minimum profit<br />
d. minimum profit/weight<br />
e. zero profit<br />
<br />
12. Pencarian max dan min akan mendapatkan best case jika data yang di urutkan.<br />
<b><i><u>a.
urut naik</u></i></b><br />
b. urut turun<br />
c. data acak<br />
d. data urut naik dan turun<br />
e. data diawal harus lebih besar dari data terakhir<br />
<br />
<br />
<br />
</span></span></div>
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<span style="font-size: small;"><span>13. Dalam pencarian biner (bagi dua)
dengan data terurut ascending. Berikut ini algoritma yang benar, kecuali :<br />
a. jika X < A[mid] maka high = mid-1</span></span></div>
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</span><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span>b. jika X > A[mid] maka low = mid+1<br />
<b><i><u>c.
jika X > A[mid] maka high = mid+1</u></i></b><br />
d. jika A[mid] < X ,maka low = mid+1</span></span></div>
<span style="font-size: small;">
</span><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span>e. jika X > A[high] maka pencarian
gagal<br />
<br />
14. Diketahui data: 2 22 10 15 3 8<br />
jika dikerjakan dengan Bubble Sort, maka iterasi ke 2 keadaan data menjadi:<br />
a. 2 22 10 15 3 8<br />
b. 2 3 22 10 15 8 <br />
c. 2 3 8 10 15 22<br />
d. 2 3 8 22 10 15<br />
e. 2 3 8 15 10 22<br />
<br />
15. Di ketahui data sebagai berikut:<br />
5 3 4 2 1<br />
dengan insertion sort, hasil iterasi ke 3 adalah:<br />
a. 3 5 4 2 1<br />
<b><i><u>b.
2 3 4 5 1<br />
</u></i></b>c. 3 4 5 2 1<br />
d. 1 2 3 4 5<br />
e. 3 4 5 1 2<br />
<br />
16. Berapa banyak operasi perbadingan pada kondisi worst case pada proses STRAITMAXMIN<br />
<b><i><u>a.
2(n-1)</u></i></b><br />
b.2n-1<br />
c.n-1<br />
d.3n/2 - 1<br />
e.3/2n -1<br />
<br />
17. Prinsip kerja bubble sort adalah sebagai berikut, kecuali<br />
a. Pengecekan dimulai dari data ke 1 sampai data ke n<br />
b. Membandingkan data ke-n dengan data sebelumnya (n-1)<br />
c. Data dipindahkan bila bilangan yang dibandingkan lebih kecil dengan angka
didepannya.<br />
<b><i><u>d.
data tidak dipindahkan bila bilangan yang dibandingkan lebih kecil dengan angka
didepannya</u></i></b>.<br />
e. data tidak dipindahkan bila bilangan yang dibandingkan lebih besar dengan
angka didepannya.<br />
<br />
18. Prinsip kerja ascending quick sort adalah sebagai berikut, kecuali<br />
a. menentukan lower bound<br />
b. menentukan upper bound<br />
c. tukarkan nilai lower bound bila lebih besar dari nilai upper bound<br />
d. tukarkan nilai lower bound bila lebih kecil dari nilai upper bound<br />
e. jika lower bound lebih kecil sama dengan dari upper bound maka tidak
ditukar.<br />
<br />
19. Kumpulan Elemen – Elemen yang terurut dan memiliki tipe data yang sama
disebut:<br />
a. Rekursif d. File <br />
b. Record e. Direktori<br />
<b><i><u>c.
Array</u></i></b><br />
<br />
20. Pada Array 2 Dimensi dengan Ordo 4x4, dengan kondidsi A[I,J] = I , Jika I
<= J, A[I,J] = J, Jika I>J Dari pernyataan diatas nilai dari A[2,2]
adalah :<br />
a. 1 <b><i><u>d. 4 </u></i></b><br />
b. 2 e.6<br />
c. 3</span></span></div>
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<span style="font-size: small;"><span style="line-height: 115%;">21. Ada
berapa simpul yang harus dibuat bila diselesaikan dengan colouring<br />
a. 4 d. 12 <br />
b. 8 e. 16<br />
c. 10<br />
<br />
22. Ada berapa simpul yang tidak dihubungkan dengan ruas<br />
a. 1 d. 4 <br />
b. 2 e.6<br />
c. 3 <br />
<br />
</span></span></div>
<span style="font-size: small;">
</span><div class="MsoNormal">
<span style="font-size: small;"><span style="line-height: 115%;">23. Ada
berapa ruas yang keluar dari tiap simpul<br />
a. 1 d. 4 <br />
b. 2 e. 5<br />
c. 3<br />
<br />
24. Bila fase perjalanan AC hijau maka perjalanan yang akan hijau adalah<br />
a. DB,BD,CB,BA d. DB,BD,CB,BC <br />
b. DA,AB,CD,BA e. DB,BD,CA,CD<br />
c. DA,AB,CD,BC <br />
<br />
25. Ada berapa fase yang terbentuk untuk menyelesaikan permasalahan tersebut<br />
a. 3 d. 6 <br />
b. 4 e. 7<br />
c. 5<br />
<br />
26. Arti simpul yang dihubungkan ruas adalah<br />
a. Perjalanan saling melintas <br />
b. Perjalanan tidak saling melintas <br />
c. Perjalanan berdampingan<br />
d. Perjalanan tidak berdampingan<br />
e. Perjalanan tidak melewati persimpangan <br />
<br />
27. Syarat pemberian warna pada colouring adalah<br />
a. simpul yang berdampingan diberi warna yang sama.<br />
<b><i><u>b.
simpul yang berdampingan diberi warna berbeda</u></i></b> .<br />
c. simpul yang tidak dihubungkan ruas diberi warna.<br />
d. Simpul yang tidak melintas diberi warna yang sama.<br />
e. Simpul yang saling melintas diberi warna yang sama.<br />
<br />
28. Sebuah matriks yang dideklarasika <br />
int j [2] [4]<br />
Jumlah elemen matriks tersebut adalah:<br />
a. 2 <b><i><u>d. 8</u></i></b> <br />
b. 4 e.10<br />
c. 6<br />
<br />
29. Hal yang mempengaruhi kecepatan algoritma pengurutan data adalah <br />
a. Jumlah data yang dimasukkan <br />
b. Jumlah operasi perbandingan<br />
c. Jenis data yang dimasukkan<br />
d. Bahasa program yang digunakan<br />
e. Sistem operasi yang digunakan<br />
<br />
30. Membagi n input menjadi k subset input yang berbeda ( 1 < k < n ) .
Dari k subset yang berbeda akan terdapat k subproblem dan setiap subproblem
mempunyai solusinya masing-masing . Hal ini merupakan prinsip dasar dari :<br />
<b><i><u>a.
D and C</u></i></b> <br />
b. Searching <br />
c. Sorting <br />
d. Rekursif<br />
e. Branching</span></span></div>
<span style="font-size: small;">
</span><br /><br />
<br />
Author Jurusan Akuntansi : [ <i><a href="https://twitter.com/Aandreeeh">Andre</a></i> - <i><a href="https://twitter.com/sriidyamond">Sridyammond</a></i> ]Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-53293512393378210502013-05-25T01:53:00.001-07:002013-05-25T02:13:42.665-07:00Soal Dasar Akuntansi<span style="font-size: small;"><br /></span>
<br />
<ol>
<li><span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Menyajikan informasi ekonomi dari
suatu kesatuan ekonomi kepada pihak2 yg berkepentingan merupakan ... </span>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">TUJUAN DAN FUNGSI AKUNTANSI</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Pengertian Akuntansi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Informasi Akuntansi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Benar semua </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Salah semua </span></div>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Suatu kesatuan ekonomi di asumsikan
akan terus melanjutkan usahanya dan tidak akan dibubarkan kecuali bila ada
bukti dan sebaliknya ,disebut...</span>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l18 level1 lfo3; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Periodcity </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l18 level1 lfo3; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">GOING CONCERN</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l18 level1 lfo3; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Historical Cost</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l18 level1 lfo3; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Money as unit</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Debt cost</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Akuntansi adalah proses . . . .
informasi ekonomi...</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Identifikasi</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Menghitung</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Mengukur</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">A dan B benar </span></div>
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<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">A dan C benar</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Akuntansi mengasumsikan bahwa harga
yg disetujui pada saat terjadinya suatu transaksi ditentukan secara
objektiva,disebut<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">...</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l29 level1 lfo5; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Periodcity</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Going concern </span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">HISTORICAL COST(HARGA PERTUKARAN)</span></i></b></span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">benar semua</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">salah semua </span></div>
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<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">5.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Bidang akuntansi yg melakukan
kegiatan pemeriksaan atas laporan keuangan perusahaan disebut....</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Akuntansi biaya </span></div>
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<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">AUDITING</span></i></b></span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Analisa laporan keuangan</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Akuntansi keuangan</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Akuntansi pajakn</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rumus dasar akuntansi adalah <i style="mso-bidi-font-style: normal;">....</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l28 level1 lfo7; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">H=M-U</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">H=H-U</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">H=U+M</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l28 level1 lfo7; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">M+U=H</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">M+H=U</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Alat untuk mencatat transaksi yg
dilakukan secara kronologis (berdasarkan urutan waktu terjadinya)disebut..</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l30 level1 lfo8; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Transaksi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l30 level1 lfo8; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rekening </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l30 level1 lfo8; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">JURNAL</span></i></b></span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Buku Besar</span></div>
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<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Buku Manajemen</span></div>
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<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">8.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Apabila dilakukan pembayaran atas
sejumlah biaya ,maka pengaruh terhadap rekening di buku besar<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">...</i></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">KAS(-),BIAYA(+)</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Kas(-),biaya(+)</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Kas(-),modal(-)</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Kas(+),modal(+)</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Biaya(+),modal(+)</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">9.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Dibeli sejumlah perlengkapan usaha
dengan kredit ,maka pengaruh terhadap rekening dibuku besar<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">....</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l20 level1 lfo10; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Perlengkapan(+),Kas(-)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l20 level1 lfo10; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">PERLENGKAPAN(+),HUTANG(+)</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l20 level1 lfo10; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Kas(-),Hutang(-)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l20 level1 lfo10; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Harta(+),Modal(-)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l20 level1 lfo10; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Biaya(+),Modal(-)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">10.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Manakah yg termasuk kelompok aktiva<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">..</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level1 lfo11; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Piutang </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level1 lfo11; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Biaya dibayar dimuka </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level1 lfo11; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Peralatan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level1 lfo11; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">PENDAPATAN</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l22 level1 lfo11; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Kas </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">11.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i><span style="line-height: 115%;">Suatu perkiraan2 yg perlu
diselesaikan dengan suatu jurnal yg disebut adjustment...</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l24 level1 lfo12; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Buku Besar</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l24 level1 lfo12; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">JURNAL PENYESUAIAN</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l24 level1 lfo12; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Jurnal Umum</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l24 level1 lfo12; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Jurnal Khusus</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l24 level1 lfo12; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Jurnal Manajemen<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"> </i></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">12.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Contoh adjustment untuk suatu keadaan
dimana suatu transaksi sudah terjadi tetapi informasi tersebut belum dicatat
dalam perkiraan yg bersangkutan adalah...</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l4 level1 lfo13; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">BIAYA DIBATAR DIMUKA</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l4 level1 lfo13; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Pembelian </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l4 level1 lfo13; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Biaya Listrik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l4 level1 lfo13; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Semua benar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l4 level1 lfo13; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Semua Salah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">13.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Kegiatan yg mengoreksi perkiraan2 yg
mencerminkan keadaan aktiva ,utang,modal,pendapatan,dan biaya yg sebenarnya
adalah<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">...</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l13 level1 lfo14; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Arti buku besar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l13 level1 lfo14; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Arti neraca saldo</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l13 level1 lfo14; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">TUJUAN ADJUSTMENT</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l13 level1 lfo14; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">semua benar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l13 level1 lfo14; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">semua salah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">14.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Gaji yg harus dibayar,AJPnya
adalah...</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l10 level1 lfo15; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">BIAYA GAJI(D),HUTANG GAJI(K</span></i></b><b style="mso-bidi-font-weight: normal;"><span style="line-height: 115%;">)</span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l10 level1 lfo15; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Biaya gaji(D),Hutang Gaji (D)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l10 level1 lfo15; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Hutang Gaji(D),Kas(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l10 level1 lfo15; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Biaya Gaji(K),Hutang Gaji(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l10 level1 lfo15; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Semua benar </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">15.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Suatu daftar saldo rekening yg
terdapat dibuku besar disebut<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">...</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo16; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Ledger </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo16; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Balance sheet</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo16; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">TRIAL BALANCE</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo16; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Adjustment</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l19 level1 lfo16; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Posting </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">16.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i><span style="line-height: 115%;">Kertas kerja yg digunakan sbg kertas
kerja dalam penyusunan laporan keuangan disebut...</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level1 lfo17; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">NERACA LAJUR</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level1 lfo17; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Neraca sisa </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level1 lfo17; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Neraca saldo</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level1 lfo17; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Neraca akhir</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l3 level1 lfo17; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Neraca laba</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">17.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Manakah susunan kolom neraca lajur yg
benar:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l15 level1 lfo18; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">N.saldo,NSD,AJP,R/L,Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l15 level1 lfo18; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">N.saldo,AJP,Neraca,NSD,R/L</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l15 level1 lfo18; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">N.saldo,R/L,AJP,NSD,Neraca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l15 level1 lfo18; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">N.SALDO,AJP,NSD,L/R,NERACA</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l15 level1 lfo18; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Semua benar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">18.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Apabila diketahui peralatan
RP.250.000 dan penyusutan diperkirakan sebesar RP.25.000/tahun maka pada neraca
lajur khususnya kolom neraca,jumlah peralatan<b style="mso-bidi-font-weight: normal;">:</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l12 level1 lfo19; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.250.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l12 level1 lfo19; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.25.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l12 level1 lfo19; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><span style="line-height: 115%;">RP.225.000</span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l12 level1 lfo19; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.50.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l12 level1 lfo19; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.10.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">19.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Apabila diketahui biaya gaji
RP.200.000 (N.SALDO),ternyata pada data penyesuaian ada gaji yg belum terbayar
RP.15.000 .maka berapa jumlah biaya gaji pada kolom NSD <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">:</i></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l21 level1 lfo20; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Rp.200.000</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l21 level1 lfo20; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">RP.215.000</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l21 level1 lfo20; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Rp.185.000</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l21 level1 lfo20; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Rp.15.000</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l21 level1 lfo20; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Rp.10.000</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">20.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">DIK:perkiraan N.SALDO RP.20(D)
,perkiraan AJP RP.5(K) ,maka NSD :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.25(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">RP.15(K)</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.25(D)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.15(D)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.10(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">21.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jika perusahaan mengalami kerugian
,maka dalam jurnal penutup akan dicatat<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">:</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo22; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">MODAL(D) ,IKHTISAR L/R(K)</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo22; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Ikhtisar L/R(D),Modal(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo22; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Modal(D),Prive(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo22; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Prive(D),Modal(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo22; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Prive(K),Modal(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">22.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Jika perusahaan dalam keadaan
laba,maka dalam jurnal penutup akan nampak<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">:</i></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo23; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Modal(D),IkhtisarL/R(K)</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo23; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">IKHTISAR L/R(D) ,MODAL(K)</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo23; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Modal(D),Prive(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo23; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Prive(D),Modal(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo23; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Prive(K),Modal(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">23.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Laporan yg berisi harta,utang,modal <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">:</i></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l16 level1 lfo24; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Laporan L/R</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l16 level1 lfo24; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">NERACA</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l16 level1 lfo24; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Lap.perubahan modal</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l16 level1 lfo24; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Harga Pokok Penjualan </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l16 level1 lfo24; text-indent: -18.0pt;">
<span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i></b><span style="line-height: 115%;">Lap.kas</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">24.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal yg digunakan untuk membalik
jurnal penyesuaian : </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l17 level1 lfo25; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal penyesuaian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l17 level1 lfo25; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal penutup</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l17 level1 lfo25; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">JURNAL PEMBALIK</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l17 level1 lfo25; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal khusus</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l17 level1 lfo25; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal umum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">25.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal penutup pada perusahaan dapat
dilakukan pada saat :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l23 level1 lfo26; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Awal tahun periode yg akan datang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l23 level1 lfo26; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">AKHIR TAHUN PERIODE YG BERSANGKUTAN</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l23 level1 lfo26; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Awal tahun periode yg bersangkutan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l23 level1 lfo26; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Akhir tahun periode yg lalu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l23 level1 lfo26; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Semua benar<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"> </i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">26.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></i><span style="line-height: 115%;">Perusahaan yg kegiatan usahanya
membeli&menjual barang dagangan tanpa melakukan perubahan apapun :</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">PERUSAHAAN DAGANG</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Perusahan jasa </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Pasar </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Pasar modal</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l27 level1 lfo27; text-indent: -18.0pt;">
<span style="font-size: small;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></i><span style="line-height: 115%;">Perusahaan industri<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"> </i></b></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">27.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Syarat penjualan 2/10;n/30 berarti <i style="mso-bidi-font-style: normal;">:</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l2 level1 lfo28; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">POTONGAN 2% </span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l2 level1 lfo28; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Potongan 30%</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l2 level1 lfo28; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Potongan 10%</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l2 level1 lfo28; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Tidak dapat potongan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l2 level1 lfo28; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">B dan C benar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">28.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal retur penjualan(sales return)
secara kredit <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">:</i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l1 level1 lfo29; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Retur penjualan(D),piutang(D)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l1 level1 lfo29; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">RETUR PENJUALAN (D) ,PIUTANG (K)</span></i></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l1 level1 lfo29; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Retur penjualan(K),Piutang(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l1 level1 lfo29; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Piutang (K),retur pembelian(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l1 level1 lfo29; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"> e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Retur pembelian(D),piutang(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">29.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Dijual barang dagang secara tunai
seharga RP.1.500.000 dengan diskon 10% maka kas yg diterima :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l26 level1 lfo30; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.150.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l26 level1 lfo30; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.1.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l26 level1 lfo30; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.500.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l26 level1 lfo30; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><span style="line-height: 115%;">RP.1.350.000</span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 73.55pt; mso-add-space: auto; mso-list: l26 level1 lfo30; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Rp.15.000.000</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span>
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">30.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Jurnal pembelian secara kredit adalah
...</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Penjualan(D),Hutang Dagang(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Penjualan(K),Hutang Dagang(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Pembelian(K),Hutang Dagang(K)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="line-height: 115%;">PEMBELIAN (D) ,HUTANG DAGANG (K)</span></i></b></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: x-small; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e)<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: small; line-height: 115%;">Pembelian(D),Hutang Dagang(D)</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo31; text-indent: -18.0pt;">
<span style="font-size: small; line-height: 115%;"> </span><span style="font-size: small; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="font-size: small; line-height: 115%;"> </span></div>
<span style="font-size: small;">
Author Jurusan Akuntansi : [ <i><a href="https://twitter.com/Aandreeeh">Andre</a></i> - <i><a href="https://twitter.com/sriidyamond">Sridyamond</a></i> ]</span></li>
</ol>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-43410847166554148162013-05-07T17:04:00.002-07:002013-05-07T17:13:25.217-07:00Pengumuman: Perubahan Pelaksanaan UTS 2012/2013 ONLINE<!--[if gte mso 9]><xml>
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<h1 style="text-align: center;">
<u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-ansi-language: IN;">P E N G U M U M A N</span></u><u><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-ansi-language: PT-BR;"></span></u></h1>
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<b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR;">Nomor : </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">086/2.02/PD1-BSI/V/20</span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR;">1</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">3</span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: PT-BR;">Tentang</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">PERUBAHAN </span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;">PELAKSANAAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;">UJIAN </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">TENGAH</span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;"> SEMESTER </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">(UTS) SEMESTER </span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;">G</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">ENAP</span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;"> 201</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">2</span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;">/201</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">3 </span></b><b style="mso-bidi-font-weight: normal;"><span lang="PT-BR" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: PT-BR;">ONLINE BAGI MAHASISWA SEMESTER I</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-ansi-language: IN;">, II, III, IV &
V</span></b></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">Sehubungan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dengan </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">adanya permasalahan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pada </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">penyelenggaraan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">U</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">jian </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Tengah Semester
(UTS) Semester Genap 2012/2013 secara </span><i style="mso-bidi-font-style: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">online</span></i><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">bagi m</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">ahasiswa </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Semester I, II, III, IV dan V, maka </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">mulai </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">ujian pada </span><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">Selasa, 7 Mei </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20</span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">13 </span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">pelaksanaan ujian
secara <i style="mso-bidi-font-style: normal;">online</i> dihentikan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> (dibatalkan)</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">. </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Bagi mahasiswa yang telah mengikuti u</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">jian <i style="mso-bidi-font-style: normal;">online</i> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">yang telah berhasil maupun </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">tidak berhasil/</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">gagal</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">mengikui ujian secara <i style="mso-bidi-font-style: normal;">online</i>) diwajibkan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">untuk <b style="mso-bidi-font-weight: normal;">mengikuti ujian kembali </b></span><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">menggunakan OCR</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pada tanggal </span><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">13 s/d 18 Mei </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20</span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">13</span></b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Sehubungan dengan hal tesebut, kepada seluruh civitas
akademik memperhatikan :</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">1.<span style="mso-tab-count: 1;"> </span>Ujian yang
telah diselenggarakan maupun yang belum diselenggarakan untuk mata kuliah </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">yang metode ujiannya berbentuk : praktikum, es</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">ai</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">, <i style="mso-bidi-font-style: normal;">oral test</i>, <i style="mso-bidi-font-style: normal;">workshop</i>, karya dan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">OCR (khusus untuk
mahasiswa Semester VI yang tidak ujian secara <i style="mso-bidi-font-style: normal;">online</i>) tetap dilaksanakan sesuai jadwal ujian </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">tanggal <b style="mso-bidi-font-weight: normal;">6 s/d 18 M</b></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">ei 2013</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">. </span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">2.<span style="mso-tab-count: 1;"> </span>Ujian untuk
mata kuliah Pengantar Teknologi Informasi dan Telekomunikasi (PTIK) dan
Pendidikan </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">Agama, tetap dilakukan secara <i style="mso-bidi-font-style: normal;">online</i> via laman </span><a href="http://www.bsi.ac.id/"><span lang="FI" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">http://www.bsi.ac.id</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pada <b style="mso-bidi-font-weight: normal;">Minggu, 12
Mei 2013</b> (sesuai dengan pemberitahuan sebelumnya).</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">3.<span style="mso-tab-count: 1;"> </span>Pelaksanaan u</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">jian </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pengganti pada
tanggal </span><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">13 s/d 18 Mei </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">20</span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">13</span></b><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">di</span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">sesuaikan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dengan </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">jadwal kuliah </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">mahasiswa </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">masing-masing dan kelompok ujian dibagi menjadi d</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">ua kelompok </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">sesuai </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dengan </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">kelompok ujian </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">pada <b style="mso-bidi-font-weight: normal;">Kartu Rencana
Studi (KRS)</b>.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span>Contoh :</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span>Jumlah
mahasiswa kelas 12.6A.07 adalah 40 mahasiswa, maka kelompok ujian pertama atau
kelompok A (12.6A.07.A) adalah untuk mahasiswa dengan nomor urut absensi 01 s/d
20. Sedangkan kelompok ujian kedua atau kelompok B (12.6A.07.B) adalah untuk
mahasiswa dengan nomor urut absensi 21 s/d 40.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">4.<span style="mso-tab-count: 1;"> </span>Lamanya waktu
pelaksanan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ujian
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">dibedakan menjadi dua macam, yaitu :</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span>a).<span style="mso-tab-count: 1;"> </span>Mata kuliah dengan bobot 2 sks, lamanya waktu
pelaksanaan ujian adalah 30 menit.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span>b).<span style="mso-tab-count: 1;"> </span>Mata kuliah dengan bobot 3 sks atau 4 sks,
lamanya waktu pelaksanaan ujian adalah 50 menit. </span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;"> </span>c).<span style="mso-tab-count: 1;"> </span>Mata kuliah dengan bobot 4 sks, tetapi pada
pelaksanaan perkuliahannya dibagi menjadi dua hari, misalnya : Senin (2 sks) dan
Kamis (2 sks), maka pelaksanan ujian tersebut akan dibagi menjadi dua kelompok,
yaitu : Senin (Kelompok A) dan Kamis (Kelompok B), dengan waktu ujian selama 50
Menit. </span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">5.<span style="mso-tab-count: 1;"> </span>Pelaksanaan
ujian pengganti untuk libur pada <b style="mso-bidi-font-weight: normal;">Kamis,
9 Mei 2013</b> atau j</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">adwal
ujian yang mengalami perubahan </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">akan disampaikan
lebih lanjut oleh Biro Administrasi Akademik dan Kemahasiswaan (BAAK) melalui
laman </span><a href="http://www.bsi.ac.id/"><span lang="IN" style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">http://www.bsi.ac.id</span></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> pada <b style="mso-bidi-font-weight: normal;">Sabtu, 11 Mei 2013</b>.</span></div>
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<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">Demikianlah pengumuman ini kami sampaikan, untuk menjadi
perhatian.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> Apabila ada hal-hal yang kurang jelas dapat ditanyakan
langsung ke Bagian Administrasi, Dosen Penasehat Akademik (Dosen PA), Ketua </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ketua Jurusan/Program
Studi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"> <span lang="IN">atau Halo BSI dinomor telepon<span style="mso-spacerun: yes;"> </span>500851</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> atau </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">(021) 800-0063. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 2;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Jakarta, 7
Mei 2013</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 3;"> </span>B</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;">ina Sarana Informatika</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 3;"> </span>Pembantu
Direktur </span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;">I Bidang Akademik</span></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 2;"> </span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;">Mochamad Wahyudi, MM, M.Kom</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">, M.Pd</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tembusan :</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Direktur</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Pembantu Direktur </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">III Bidang
Kemahasiswaan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Kepala Biro</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Ketua Jurusan/Ketua
Program Studi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Koordinator/Wakil
Koordinator Kampus</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Dosen Penasehat
Akademik (Dosen PA)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Halo
BSI / <i style="mso-bidi-font-style: normal;">Call Center</i></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN;">Arsip</span><a href="http://www.blogger.com/null" name="_GoBack"></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-28788215947488972302013-05-03T22:33:00.001-07:002013-05-03T22:33:47.666-07:00DAFTAR SOAL UTS DAN UAS BINA SARANA INFORMATIKA <span style="font-size: medium;">DAFTAR SOAL UTS DAN UAS BINA SARANA INFORMATIKA </span><br />
<br />
<span style="font-size: medium;"> </span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-PsXLMi1XiPE/UYSdSKbzW1I/AAAAAAAAAD4/LepF_K46ryE/s1600/kartun-ujian-nasional.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="304" src="http://3.bp.blogspot.com/-PsXLMi1XiPE/UYSdSKbzW1I/AAAAAAAAAD4/LepF_K46ryE/s320/kartun-ujian-nasional.jpg" width="320" /></a></div>
<br />
<br />
<span style="font-size: medium;">Inilah daftar soal-soal UTS :</span><br />
<span style="font-size: medium;"><br /></span>
<span style="font-size: medium;">Semester 1 </span><br />
<span style="font-size: medium;"><br /></span>
<br />
<span style="font-size: medium;">1. Soal Logika Algoritma <i> <a href="http://www.4shared.com/rar/kYQ-gJfD/LOGIKA_LATIHAN_UTS.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">2. Soal Borland C++ <i><a href="http://www.4shared.com/rar/7NQ7WYKx/Soal_Borland_C.html" target="_blank">click here</a></i></span><br />
<br />
<br />
<span style="font-size: medium;">Semester 2</span><br />
<br />
<span style="font-size: medium;">1. Soal Manajemen Bisnis <i> <a href="http://www.4shared.com/rar/P-ya4hMP/SOAL_QUIZ_MANAJEMEN_BISNIS.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">2. Soal Praktikum Basis Data<span style="font-size: small;"> </span></span><span style="font-size: small;"><i><a href="http://www.4shared.com/rar/749ScdbC/GAMBARAN_SOAL_PRAKTIKUM_BASIS_.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">3. Soal Perancangan Basis Data <i><a href="http://www.4shared.com/rar/Is1bRZvM/SOAL_PERANCANGAN_BASIS_DATA.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;"><br /></span>
<span style="font-size: medium;">Soal UAS</span><br />
<span style="font-size: medium;"><br /></span>
<span style="font-size: medium;">1. Soal Perancangan Basis Data <i><a href="http://www.4shared.com/rar/T6pQLI8s/LATIHAN_SOAL_UAS_PERANCANGAN_B.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">2. Soal Manajemen Bisnis <i><a href="http://www.4shared.com/rar/_JB6e-Vk/SOAL__UAS_MANAJEMEN_BISNIS.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;"><br /></span>
<span style="font-size: medium;">Semester 3</span><br />
<span style="font-size: medium;"><br /></span>
<span style="font-size: medium;">1. Soal Latihan Quiz dan UTS Visual Basic <i><a href="http://www.4shared.com/zip/JkuYAm1D/Latihan_Quiz_VB.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">2. Soal Quiz Sistem Informasi Manajemen <i><a href="http://www.4shared.com/zip/i3c1v1LS/QUIZ_-_SIM.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">3. Soal Interaksi Manusia & Komputer <i><a href="http://www.4shared.com/zip/KYmfi2z5/Soal_Quiz_Interaksi_Manusia_da.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">4.Soal Statistika Deskriptif <i><a href="http://www.4shared.com/zip/noP06Q1f/QUIS_1-6-2012.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">5. Modul tambahan IMK <i><a href="http://www.4shared.com/zip/XxjVMr0W/Tambahan_6.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">6. Soal Sistem Operasi <a href="http://www.4shared.com/zip/n8boKwBa/Soal__Quiz_Sistem_Operasi.html" target="_blank"><i>click here</i></a></span><br />
<br />
<span style="font-size: medium;">Contoh Soal UAS Visual Basic Semester 3</span><br />
<span style="font-size: medium;"><a href="http://www.4shared.com/zip/MBolITlO/database_buku.html?" target="_blank">Klik aje</a></span><br />
<br />
<span style="font-size: medium;">Semester 4</span><br />
<span style="font-size: medium;">1. Soal UTS Analisa Perancangan Sistem Informasi <i><a href="http://www.4shared.com/rar/Y7IG50tz/SOALUTSAPSI.html" target="_blank">click here</a></i> </span><br />
<span style="font-size: medium;">2. Soal UTS Metode Penelitian <i><a href="http://www.4shared.com/rar/Yn9SJ72d/Contoh_Soal_Metode_Penelitian.html" target="_blank">click here</a> </i></span><br />
<span style="font-size: medium;">3. Soal Delphi 7 <i><a href="http://www.4shared.com/rar/vlBMDnvI/meet4-Nested_If.html" target="_blank">click here</a></i></span><br />
<span style="font-size: medium;">4. pengantar manajemen proyek sistem informasi <i><a href="http://www.4shared.com/rar/uFhTP3Cf/pengantar_manajemen_proyek_sis.html" target="_blank">click here</a> </i></span><br />
<span style="font-size: medium;">5.<i> </i>Soal Metode penelitian Power Point <i><a href="http://www.4shared.com/rar/SIS-m_U9/QUIZ-METOD.html" target="_blank">click here</a> </i> </span><br />
<br />
Jangan lupa follow <a href="https://twitter.com/mahasiswaBSI" target="_blank">@mahasiswaBSI</a> <a href="https://twitter.com/HaloBSI" target="_blank">@HaloBSI </a>Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com4tag:blogger.com,1999:blog-5793077687247129896.post-41808876284348273222013-04-28T21:53:00.000-07:002013-04-28T21:53:36.812-07:00Sejarah Sistem Operasi<div class="separator" style="clear: both; text-align: center;">
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Pict. by: <a href="http://www.twitter.com/kotakkuning">@kotakkuning</a><br /><br />Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-20002222644293247102013-04-28T21:47:00.000-07:002013-05-03T22:38:44.648-07:00[Listing Latihan] Nested If Else<div class="separator" style="clear: both; text-align: center;">
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<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">#include
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<span style="color: black; mso-themecolor: text1;">#include
<conio.h></span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">#include
<iostream.h></span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">main()</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">{</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">char jenis,
ukuran;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">int harga;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">clrscr();</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">atas:</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">cout<<"Jenis
Pakaian : ";cin>>jenis;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">cout<<"Ukuran<span style="mso-spacerun: yes;"> </span>: ";cin>>ukuran;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">if
(jenis=='K'||jenis=='k')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">{<span style="mso-tab-count: 1;"> </span>if (ukuran=='S'||ukuran=='s')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-tab-count: 2;"> </span>harga = 25000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>else if
(ukuran=='M'||ukuran=='m')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>harga
= 35000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span>else</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>harga
= 45000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"></span></div>
<a name='more'></a>}<br />
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">else if
(jenis=='D'||jenis=='d')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">{<span style="mso-tab-count: 1;"> </span>if (ukuran=='S'||ukuran=='s')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-tab-count: 2;"> </span>harga = 30000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>else if
(ukuran=='M'||ukuran=='m')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>harga
= 50000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span>else</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>harga
= 70000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">}</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">else if
(jenis=='C'||jenis=='c')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">{<span style="mso-tab-count: 1;"> </span>if (ukuran=='S'||ukuran=='s')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-tab-count: 2;"> </span>harga = 40000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>else if
(ukuran=='M'||ukuran=='m')</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>harga
= 55000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span>else</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>harga
= 75000;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">}</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">else</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">cout<<"Pakaian
yang anda cari tidak tersedia."<<endl;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">cout<<"Harga
Baju<span style="mso-spacerun: yes;"> </span>: Rp.
"<<harga<<endl;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">cout<<"==============================="<<endl;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">goto atas;</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">getch();</span></div>
<div class="MsoNormal">
<span style="color: black; mso-themecolor: text1;">}</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com1tag:blogger.com,1999:blog-5793077687247129896.post-26811771160215216832013-04-28T21:44:00.000-07:002013-05-03T22:40:45.395-07:00[Listing Latihan] IF STRCMP<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-pZmH2CXCibM/UYSfRfw8naI/AAAAAAAAAEQ/PBr-wUW1Bc4/s1600/c++.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="175" src="http://1.bp.blogspot.com/-pZmH2CXCibM/UYSfRfw8naI/AAAAAAAAAEQ/PBr-wUW1Bc4/s200/c++.png" width="200" /></a></div>
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
listing program :<br />
<br />
#include<stdio.h><br />
#include<conio.h><br />
#include<iostream.h><br />
main()<br />
{<br />
int harga, jb;<br />
char uk, *tp;<br />
float Total;<br />
puts("Pizza Hot 'Teh Lada'");<br />
puts("==================================");<br />
cout<<endl<<endl;<br />
<a name='more'></a><br />
cout<<"Masukkan Ukuran Loyang [S/M/L] :"; cin>>uk;<br />
cout<<endl;<br />
cout<<"Masukkan Toping [daging/sayur/sosis] :"; cin>>tp;<br />
if(uk=='S'||uk=='s')<br />
{<br />
if(!strcmp(tp, "Daging"))<br />
harga=45000;<br />
else if (!strcmp(tp, "Sayur"))<br />
harga=35000;<br />
else<br />
harga=25000;<br />
}<br />
else if(uk=='M'||uk=='m')<br />
{<br />
if(!strcmp(tp, "Daging"))<br />
harga=60000;<br />
else if (!strcmp(tp, "Sayur"))<br />
harga=50000;<br />
else<br />
harga=40000;<br />
}<br />
else<br />
{<br />
if(!strcmp(tp, "Daging"))<br />
harga=85000;<br />
else if(!strcmp(tp, "Sayur"))<br />
harga=65000;<br />
else<br />
harga=55000;<br />
}<br />
Total=jb*harga;<br />
puts("=================================================");<br />
cout<<endl;<br />
cout<<"Harga Pizza Ukuran "<<uk<<ends;<br />
cout<<"Dengan Toping "<<tp;<br />
cout<<endl;<br />
cout<<"adalah :"<<harga;<br />
cout<<endl<<endl;<br />
cout<<"Jumlah Beli :"; cin>>jb;<br />
cout<<endl;<br />
cout<<"Total Bayar :"<<Total;<br />
getch();<br />
}Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-21868401758827002282013-04-22T20:45:00.000-07:002013-05-03T22:43:04.579-07:00[Contoh makalah] Sistem Operasi: Cara Membuat Linux Slax<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-RNwQEZTVDqI/UYSfsxFIZuI/AAAAAAAAAEY/oNXupPxZXG8/s1600/operating-systems-a-affiliates2.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://1.bp.blogspot.com/-RNwQEZTVDqI/UYSfsxFIZuI/AAAAAAAAAEY/oNXupPxZXG8/s200/operating-systems-a-affiliates2.jpg" width="166" /></a></div>
<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]-->Berikut contoh makalah Sistem operasi :<br />
<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><br />
<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><br />
<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
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<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
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<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
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<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
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<w:LsdException Locked="false" Priority="73" SemiHidden="false"
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<w:LsdException Locked="false" Priority="60" SemiHidden="false"
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UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
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<w:LsdException Locked="false" Priority="65" SemiHidden="false"
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UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
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UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1"/>
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UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1"/>
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UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1"/>
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UnhideWhenUsed="false" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
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<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
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<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 2"/>
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UnhideWhenUsed="false" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
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<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
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UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3"/>
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<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
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<br />
<br />
<div align="center" class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> BAB 1</span></b></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENDAHULUAN</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level2 lfo1; text-indent: -.25in;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">LATAR BELAKANG MASALAH</span></b></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seiring dengan berkembangnya ilmu dan teknologi khususnya di bidang IT, dan
semakin majunya tingkat SDM yang semakin hari semakin pintar serta tingkat
kebutuhan akan IT yang semakin meningkat pula, maka munculah produk produk baru
baik hardware maupun software yang saling berkompetisi untuk memperebutkan
pasar .</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: 28.35pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibidang IT, Khususnya Software Sistem Operasi yang sekarang ini
masih di dominasi oleh Microsoft dengan SO Windows nya yang di distribusikan
dengan komersial, banyak para pengembang software yang menginginkan Software
Sistem Operasi itu di distribusikan dengan non komersil. Maka sejak beberapa
tahun yang lalu munculah Sistem Operasi LINUX yang di distribusikan dengan
bebas biaya, dan memungkinkan para user untuk mengembangkan, memodifikasi, dan
mendistribusikan sistem operasi tersebut dengan bebas.<a href="http://www.blogger.com/null" name="more"></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat ini sistem operasi sudah berkembang dengan sangat pesat. Hal ini
sangat jelas terlihat khususnya pada sistem operasi Linux yang bersifat open
source. Karena sifatnya yang open source maka banyak sekali orang yang
mengembangkan sistem operasi ini. Sekarang ini sudah sangat banyak sekali
distribusi (distro) Linux yang ada, beberapa yang sudah terkenal antara lain
Ubuntu, Slackware, Open Suse, PC Linux OS, dan banyak lagi. Banyak orang yang
ingin mencoba sistem operasi Linux ini, tetapi masih enggan untuk mengganti
OS-nya yang semula, atau juga dengan dual boot karena sering didapati masalah.
Dengan perkembangan distro Linux sekarang ini, dimungkinkan untuk bisa mencoba
sistem operasi ini tanpa harus menginstallnya pada komputer, yaitu dengan
menggunakan Linux Live. Banyak orang yang ingin bermigrasi ke Linux atau hanya
sekedar mencoba. Tetapi kendala yang paling banyak ditemui adalah harus
dilakukannya installasi pada hard disk, walaupun bisa digunakan dual boot.
Dengan perkembangan Linux sekarang ini, orang dimungkinkan untuk mencoba system
operasi Linux tanpa harus melakukan penginstallan di hard disk. Slax merupakan
salah satu jenis distribusi (distro) Linux yang berbasis Slackware dan juga
merupakan salah satu distro dengan kemampuan bootable</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: 28.35pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai mahasiswa BSI Manajeman Informatika yang di dalamnya terdapat mata
kuliah Sistem Operasi, maka kami juga berminat dengan ilmu software yang Open
Source, Contoh di sini adalah Linux, dalam mata kuliah ini kami di beri tugas
untuk Remastering Linux (SLAX). Semoga kedepannya kami mampu
mengengembangkan Sistem Operasi Linux menjadi lebih baik lagi.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.2. TUJUAN</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: 28.35pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Adapun tujuan dari penulisan makalah ini diantara adalah sebagai
berikut :</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: 28.35pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Memenuhi tugas yang
dibebankan oleh dosen pengasuh kepada penulis</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; text-indent: -14.2pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Untuk menambah wawasan dan pengetahuan pembaca pada umumnya
dan penulis khususnya tentang berbagai sistem operasi komputer khususnya sistem
operasi Slax.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: 28.35pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Praktek remastering linux
slax ( bootable) menggunakan CD LIVE.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 42.55pt; margin-right: 0in; margin-top: 0in; text-indent: -14.2pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Sebagai bahan latihan penulis dalam pembuatan karya tulis di
masa yang akan datang.</span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB II</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PEMBAHASAN</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.1. SEJARAH</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: 35.45pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem Operasi Slax Slax diciptakan oleh Tomas Matejicek dari Republik Ceko,
tujuannya adalah membuat Slackware dapat dijalankan pada CD, USB flashdisk,
kamera, ipod, handphone dan perangkat mass storage yang lain hanya dengan
kapasitas 190 MB. Namun dengan Slax, pengguna dapat membuat dokumen,
berselancar, mendengarkan musik, ataupun memutar film.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keistimewaan dari Slax adalah memungkinkan pengguna untuk membuat module
sendiri dan paket-paket yang ingin digunakan dikonversi dengan mudah menjadi
module dan otomatis diload saat booting. Selain itu, Tomas menyediakan script
untuk membuat distro live dari distro yang terinstalasi pada harddisk pengguna
sehingga distro-distro lain seperti Ubuntu, Fedora, Debian, dan beserta
turunanya dapat dijalankan langsung dari perangkat portable. Banyak pihak yang
mengembangkan distronya dengan menggunakan Slax module. Salah satunya adalah
GoblinX dan Backtrack.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Slax adalah system operasi Linux yang modern, portable, dan cepat dengan
sistem bersifat modular dan desain yang luar biasa. Walaupun ukuran kecil, Slax
menyediakan sangat banyak software pre- installed untuk penggunaan sehari-hari,
termasuk pengaturan grafik user interface yang bagus dan recovery tools yang
sangat berguna bagi system administrator. System modular pada Slax ini
memberikan kita fasilitas untuk memasukkan software- software dengan sangat
mudah. Jika misalnya kita ingin text editor favorit kita, networking tool, atau
mungkin juga game, kita dengan mudah dapat mengunduh module dengan software
yang kita inginkan, kemudian meng-copy-nya ke Slax, tidak perlu menginstall.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Slax for USB adalah Slax yang didistribusikan dalam format TAR, yang
dirancang untuk dilakukan unpacked ke dalam writeable disk. Jika Anda tidak
tahu apa itu format TAR, mungkin Anda dapat menyamakannya dengan ZIP archive.
Kita cukup meng-extract archive tadi langsung ke dalam USB flash disk, ke MP3
player, atau mungkin ke hard disk. Kebanyakan program archival dapat
meng-extract format TAR tanpa masalah yang berarti. Slax for USB diatur untuk
menyimpan semua pengubahan yang dibuat ke boot media (disk), jadi system ini
akan bekerja seperti system operasi yang di-install secara normal.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.2. JENIS – JENIS DISTRO SISTEM OPERASI LINUX SLAX</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Slax dibagi menjadi menjadi beberapa jenis distro, antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SLAX Standard Edition, adalah sistim
operasi Slax dengan ketersediaan aplikasi yang luas dan dilengkapi dengan
sistem Xwindow dan lingkungan desktop KDE.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SLAX KillBill Edition, adalah sistim
operasi Slax yang mampu menjalankan beragam aplikasi Windows di Linux. Linux
ini dilengkapi dengan desktop KDE, Wine, Dosbox dan Qemu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SLAX Server Edition, adalah sistem
operasi yang banyak menyediakan layanan Internet atau jaringan seperti: DNS,
DHCP, HTTP, FTP, MySQL, SMTP, POP3, IMAP , dan SSH.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Minimalistic SLAX. Versi Slax yang hanya
menggunakan memori sistem sebesar 128MB untuk bisa bekerja dengan ukuran file
keseluruhan yang cukup mini (sekitar 50MB).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SLAX Popcorn Edition, adalah sistem
operasi Slax yang bisa disimpan dan dijalankan pada flash disk berukuran 128MB.
Versi ini cuma berisikan aplikasi XFce Desktop, Mozilla Firefox, beep-XMMS,
Gaim, dan AbiWord.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SLAX Frodo edition, adalah sistem
operasi Slax yang hanya menyediakan perintah baris (Console) tanpa ketersediaan
dekstop grafis.</span></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SLAX Boot CD, adalah sistem operasi Slax
yang bisa dijalankan dari USB Flash jika tidak bisa bootingsecara langsung dari
komputer. Dapat juga digunakan boot Slax untuk menjalankan ISO Slax yang berada
di harddisk. Ketika komputer boot dari Live CD atau USB Flash, langkah pertama
yang dilakukan Slax adalah memuatimage kernel (vmlinuz). Setelah itu membuat 4
MB RAM disk dalam komputer Anda. Image rootdisk (initrd.gz) kemudian dimuat ke
dalamnya dan dikaitkan sebagai sistem file root. Direktori besar (seperti /
usr) akan dikaitkan langsung dari CDROM atau USB flash disk.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.3. KELEBIHAN SISTEM OPERASI SLAX</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa kelebihan dari distro ini antara lain : Linux Slax dapat
dijalankan secara Live (CD dan USB Flash), serta juga dapat diinstall di
harddsik atau USB FlashDisk atau baragam media storage lainnya (SDCard, MMC,
MiniSD, MemoryStick).</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Instalasi software yang akan digunakan cukup dengan mengumpulkannya di
direktori / module, dengan bantuan software yang dijalankan di Windows yaitu
MySlax Creator atau biasa disebut dengan tools Remastering. Sehingga tidak
perlu lagi melakukan instalasi software saat mengoperasikan Linux Slax, seperti
menjalankan perintah / gmake install.h. Tetapi bukan berarti Anda tidak dapat
melakukan instalasi aplikasi di Linux Slax, karena Linux Slax dapat melakukan
instalasi saat sedang digunakan.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk instalasi software atau module hanya bisa dilakukan dengan ekstensi
file *.mo. Sedangkan software, aplikasi, dan driver dalam bentuk *.deb, *.tgz,
atau *.rpm harus terlebih dahulu dikonversi ke *.mo. Karena sistem operasi
Linux dibuat oleh banyak pengembang, maka file-file module Slax yang siap
diremastering tanpa perlu lagi dikonversi dapat di unduh di <a href="http://ww.slax.org/module"><span style="color: #5588aa;">http://ww.slax.org/module</span></a> .
Situs ini menyediakan beragam jenis aplikasi dan driver. Kita juga dapat
menyumbang modul buatan sendiri dan menguploadnya di situs tadi.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika kita ingin segera bermigrasi ke Linux tanpa harus menginstallnya ke
harddisk inilah pilihan distribusi Linux yang tepat. Tidak seperti distro Liove
CD lainnya yang tidak dapat menyimpan konfigurasi sistem, di distro ini Anda bisa
membuat remastering yang dioperasikan pada USB Flash disk dengan bantuan modul
“DataSave”. Dalam hal ini jika kita pernah menyunting file seperti file
*.conf, konfigurasi wallpaper dan screen saver,shorcut menu, icon dan
lain-lain, kita tidak perlu pusing lagi dengan kegiatan konfigurasi ulang saat
booting. Tidak seperti Live CD Linux dari distro lainnya yang hanya bisa
dijalankan menggunakan CD-ROM, Linux slax yang dapat booting dari USB Flash
memiliki kemampuan loading yang lebih cepat saat menjalankan aplikasinya
dibandingkan jika menggunakan cd room dengan alokasi raung memori yang cukup
besar, Linux Slax bisa bekerja lebih cepat, karena imagerootdisk dan
direktori-direktori besar lainnya dapat disalin ke memori. (Hal ini dapat
dilakukan saat pertama kali melakukan remastering)</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 28.35pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 3.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level2 lfo4; text-indent: -.25in;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.4<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span lang="IN" style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt;">PRAKTEK REMASTERING LINUX SLAX</span></b></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tampilan
Utama Myslaxcreator.exe<br />
<br />
<span style="color: #2c2c29;"><br />
</span><br />
<span style="color: #2c2c29;"> -<span style="mso-tab-count: 1;"> </span>Kemudian
kita akan ditanya dimana letak source SLAX yang akan kita gunakan sebagai
sumber dari pembuatan SLAX linux versi sendiri. Disini saya akan menggunakan
dari slax iso linux yang bisa didownload di </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://www.distrowatch.com/"><span style="color: black; mso-fareast-font-family: "Times New Roman";">www.distrowatch.com</span></a></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> atau di </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://www.slax.org/build"><span style="color: black; mso-fareast-font-family: "Times New Roman";">www.slax.org/build</span></a></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: #2c2c29;">Kemudian klik mount dan next.</span><br />
<br />
<span style="color: #2c2c29;">
</span><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><b><span lang="IN" style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Yang berikutnya adalah pemilihan module-modul atau paket apa
saja yang akan kita pakai di SLAX yang akan kita buat.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: #2c2c29;">Modul-modul tersebut bisa didownload di </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="ftp://ftp.slax.org/SLAX-5-modules/"><span style="color: black; mso-fareast-font-family: "Times New Roman";">FTP://ftp.slax.org//SLAX-5-modules/</span></a></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dan file tersebut berekstensi *.lzm</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: #2c2c29;">Disebelah kanan ada kolom Add to directory: yang
terdiri dari 3 direktori berikut penjelasannya:</span><br />
<span style="color: black;"><br />
</span><br />
<span style="color: black;">1. </span><b><span style="border: none windowtext 1.0pt; color: #2c2c29; mso-border-alt: none windowtext 0in; padding: 0in;">/module</span></b><span style="color: #2c2c29;"> : untuk
menempatkan file *lzm yang nantinya paket tersebut bila langsung
terexecute begitu proses peracikan slaxnya sudah jadi.</span><br />
<span style="color: black;"><br />
</span><br />
<span style="color: black;">2. </span><b><span style="border: none windowtext 1.0pt; color: #2c2c29; mso-border-alt: none windowtext 0in; padding: 0in;">/optional</span></b><span style="color: #2c2c29;"> :
untuk menempatkan file *.mo dan *.img tambahan dan tidak akan terinstall dalam
namun bisa diinstall nantinya, atau sebagai file cadangan saja.</span><br />
<span style="color: black;"><br />
</span><br />
<span style="color: black;">3. </span><b><span style="border: none windowtext 1.0pt; color: #2c2c29; mso-border-alt: none windowtext 0in; padding: 0in;">/extra</span></b><span style="color: #2c2c29;"> : untuk
menempatkan file2 lainnya seperti .mp3, .jpg, .png, .mov. Disebut juga
tempatnya file-file multimedia dan wallpaper</span><span style="color: black;">.</span><br />
<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><b><span lang="IN" style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahap yang selanjutnya adalah modifikasi pada source iso slax
yang kita gunakan tadi. Disini kita cuma dihadapkan pada pilihan pengurangan
paket dari iso slax awal tadi. Pilihan paket-paket yang tidak kita pakai dan
sudah kita update dengan paket yang sudah kita download tadi, akan tetapi
apabila kita tidak ingin merubah package yang terdapat dalam modul dapan
langsung saja klik next.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
<br />
<br />
<span style="color: black;"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></span><b><span lang="IN" style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Selanjutnya yaitu modifikasi pada boot.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: black;"><br />
</span><br />
<span style="color: black;">- Pilih mode <b>NOGUI</b>
pada <b>Start Xorg, </b>karena Slax bulan merupakan SO <span style="mso-spacerun: yes;"> </span></span></span><b><span lang="IN" style="background: white; color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>yang melakukan boot
berupa GUI.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: black;">- Biarkan kosong
pada kolom <b>Hardware</b></span><br />
<span style="color: black;">- </span><b><span style="border: none windowtext 1.0pt; color: #2c2c29; mso-border-alt: none windowtext 0in; padding: 0in;">Root password</span><span style="color: #2c2c29;"> </span></b><span style="color: #2c2c29;">juga bisa kita ganti dengan password kita dengan</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>mecentang <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">password.</span></b></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: black;">- </span><span style="color: #2c2c29;">Pada bagian dibawah ini adalah pilihan untuk menempatkan
default</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto;">
<span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>wallpaper yang
bisa kita ganti semau kita</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tahap berikutnya adalah mengeksekusi file-file yang sudah kita
ramu jadi iso linux dengan menekan tobol <b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0in; padding: 0in;">create ISO</span></b></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
Akan tetapi, pada tahap terakhir kita
hanya perlu klik <b>Next</b> dan melewati tahapan create ISO pada CD dan atau
pada USB Stik dan maka dari itu kita manyimpan ISO yang kita Modifikasi pada
Disk Drive PC kita (Bukan Pada LiveCD/USB Stick.<span style="color: #2c2c29;"></span></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-indent: -.25in;">
<span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Selanjutnya klik <b>Finish</b> dan selesai kita mamodifikasi linux
slax dengan kebutuhan dan selera yang kita mau pada pencantuman modul-modul
slax.</span><span lang="IN" style="color: #2c2c29; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center; text-indent: 28.35pt;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB III</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center; text-indent: 28.35pt;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENUTUP</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: 28.35pt;">
<b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.1 KESIMPULAN DAN SARAN</span></b><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kesimpulan</span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in; text-indent: 14.7pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari uraian singkat penulis diatas dapat penulis simpulkan, Sistem
Operasi adalah software pada lapisan pertama yang ditempatkan pada memori
komputer pada saat komputer dinyalakan.</span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in; text-indent: 14.7pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Slax adalah system operasi Linux yang modern, portable, dan cepat dengan
sistem bersifat modular dan desain yang luar biasa. Walaupun ukuran kecil, Slax
menyediakan sangat banyak software pre- installed untuk penggunaan sehari-hari,
termasuk pengaturan grafik user interface yang bagus dan recovery tools yang
sangat berguna bagi system administrator.</span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in; text-indent: 14.7pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">System modular pada Slax ini memberikan kita fasilitas untuk memasukkan
software- software dengan sangat mudah. Jika misalnya kita ingin text editor
favorit kita, networking tool, atau mungkin juga game, kita dengan mudah dapat
mengunduh module dengan software yang kita inginkan, kemudian meng-copy-nya ke
Slax, tidak perlu menginstall. 3.2.</span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in; text-indent: 14.7pt;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 13.65pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saran</span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in; text-indent: 14.7pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam makalah singkat ini penulis ingin menyarankan kepada rekan mahasiswa
untuk terus belajar mengembangkan Sistem Operasi Linux yang open Source,
mendistribusikan nya secara grtatis dan tidak memakai produk –produk bajakan,
khususnya software software komersil yang di bajak.</span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 21.5pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 49.65pt; margin-right: 0in; margin-top: 0in; text-indent: 22.35pt;">
<span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Makalah ini sangatlah jauh dari sempurna, saran dan kritik yang membangun
sangatlah kami harapkan.</span><span lang="IN" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 15.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 15.0pt; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: -14.15pt;">
<br /></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-85184259509756841942013-04-22T19:54:00.001-07:002013-04-22T19:54:25.554-07:00[Contoh latihan] Visual Basic I: Rental Mobil<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-OKUaTh85Puo/UXX3nRWo8VI/AAAAAAAAABc/KC_1fTQOSzw/s1600/vb.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="228" src="http://1.bp.blogspot.com/-OKUaTh85Puo/UXX3nRWo8VI/AAAAAAAAABc/KC_1fTQOSzw/s320/vb.jpg" width="320" /></a></div>
<br />
LISTING:<br />
Private Sub Check1_Click()<br />txtstick = 2000<br />End Sub<br /><br />Private Sub Check2_Click()<br />txtpedal = 3000<br />End Sub<br />
<a name='more'></a><br />Private Sub cmbstudio_Click()<br />Select Case (cmbstudio)<br />Case "01"<br />txtstudio = "Studio 1"<br />txtharga = 10000<br />Case "02"<br />txtstudio = "Studio 2"<br />txtharga = 15000<br />Case "03"<br />txtstudio = "Studio3"<br />txtharga = 20000<br />End Select<br />End Sub<br /><br />Private Sub cmdhit_Click()<br />txthit = Val(txtstick) + Val(txtpedal)<br />txttelp.SetFocus<br />End Sub<br /><br />Private Sub cmdinput_Click()<br />Text1 = ""<br />Text1.SetFocus<br />txtband = ""<br />txtman = ""<br />cmbstudio = ""<br />txtstudio = ""<br />Option1 = 0<br />Option2 = 0<br />Check1 = 0<br />Check2 = 0<br />txtstick = 0<br />txtpedal = 0<br />txthit = 0<br />txttelp = ""<br />txtsewa = ""<br />txtharga = 0<br />txtpot = 0<br />txttot = 0<br />End Sub<br /><br />Private Sub cmdtot_Click()<br />txttot = Val(txthit) + ((Val(txtharga) * Val(txtsewa)) - (Val(txtsewa) * Val(txtpot)))<br />End Sub<br /><br />Private Sub Option1_Click()<br />txtpot = 0.1 * Val(txtharga)<br />End Sub<br /><br />Private Sub Option2_Click()<br />txtpot = 0<br />End Sub<br /><br />Private Sub Text1_KeyPress(KeyAscii As Integer)<br />If KeyAscii = 13 Then<br />txtband = ""<br />txtband.SetFocus<br />End If<br />End Sub<br /><br />Private Sub Timer1_Timer()<br />ljam = Time<br />ltgl = Format(Date, "dddd,d mmmm yyyy")<br />End Sub<br /><br />Private Sub txtband_KeyPress(KeyAscii As Integer)<br />If KeyAscii = 13 Then<br />txtman.SetFocus<br />End If<br />End Sub<br /><br />Private Sub Form_Load()<br />cmbstudio.AddItem ("01")<br />cmbstudio.AddItem ("02")<br />cmbstudio.AddItem ("03")<br />End Sub<br /><br />Private Sub txttelp_KeyPress(KeyAscii As Integer)<br />If KeyAscii = 13 Then<br />txtsewa.SetFocus<br />End If<br />End Sub<br /><br />Private Sub cmdkel_Click()<br />p = MsgBox("Mau Keluar Ga Sih?", vbQuestion + vbOKCancel, "Konfirmasi Lagi")<br />If p = vbOK Then<br />End<br />End If<br />End Sub<br /><br /><br />Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-8946838670600260472013-04-22T19:35:00.001-07:002013-04-22T19:35:19.281-07:00[Contoh makalah] Stastistika: Simpangan Rata, Deviasi, Kuartil, Persentil<!--[if !mso]>
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<br />
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;">BAB I</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;">PENDAHULUAN</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">I.1<span style="mso-tab-count: 1;"> </span>KATA
PENGANTAR</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Assalamu’alaikum
Wr Wb</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alhamdulillahirrrabil
alamin, segala puji syukur kepada Allah SWT yang telah membantu kami
menyelesaikan tugas makalah statistika tentang Simpangan Rata-rata, Standar
Deviasi, Jangkauan Kuartil, dan Jangkauan Persentil. Shalawat da salam
senantiasa kali panjatkan kepada junjungan Nabi Muhammad SAW.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yang
kedua ucapan terima kasih kami sampaikan kepada Ibu Fita Wulandari selaku dosen
mata kuliah Statistika. Kemudian kepada kedua orangtua dan keluarga kami yang
turut mendukung selama proses penyusunan berlangsung.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dan
yang terakhir kami selaku penyusun, memohon maaf apabila masih banyak terdapat
kesalahan dalam makalah ini. Oleh karena itu, kami berharap para pembaca dapat
turut serta dengan memberikan saran yang membangun agar makalah ini menjadi
lebih baik.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wassalamu’alaikum
Wr.Wb</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 7;"> </span>Bogor,
07 November 2012</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 8;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 9;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 9;"> </span><span style="mso-spacerun: yes;"> </span>Penyusun</span></div>
<a name='more'></a><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;"></span></b><br />
<div class="MsoNormal" style="line-height: 150%;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">I.2<span style="mso-tab-count: 1;"> </span>DAFTAR
ISI</span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">BAB I <span style="mso-tab-count: 1;"> </span>:
PENDAHULUAN</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">I.1<span style="mso-tab-count: 2;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kata
Pengantar................</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.........................................................</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">..<span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">I.2<span style="mso-tab-count: 2;"> </span>Daftar
Isi ………………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">I.3<span style="mso-tab-count: 2;"> </span>Tujuan
…………………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">I.4<span style="mso-tab-count: 2;"> </span>Ruang
Lingkup …………………………………………………</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">BAB II<span style="mso-tab-count: 1;"> </span>:
LANDASAN TEORI</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">II.1<span style="mso-tab-count: 2;"> </span>Dasar
Teori …………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">BAB III<span style="mso-tab-count: 1;"> </span>:
PEMBAHASAN</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">III.1<span style="mso-tab-count: 1;"> </span>Simpangan
Rata-rata …………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">III.2<span style="mso-tab-count: 1;"> </span>Simpangan
Standar (Standar Deviasi) ………………………...</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">III.3<span style="mso-tab-count: 1;"> </span>Simpangan
Kuartil …………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">III.4<span style="mso-tab-count: 1;"> </span>Simpangan
Persentil …………………………………………..<span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">BAB IV<span style="mso-tab-count: 1;"> </span>:
PENUTUP</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">IV.1<span style="mso-tab-count: 1;"> </span>Kesimpulan
……………………………………………………</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">IV.2<span style="mso-tab-count: 1;"> </span>Usul
dan Saran ………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">IV. 3<span style="mso-tab-count: 1;"> </span>Daftar
Pustaka ……………………………………………….. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">I.3<span style="mso-tab-count: 1;"> </span>Tujuan</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adapun maksud
dari penulisan makalah ini adalah sebagai berikut :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.3pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: -.3pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: -.3pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mengetahui cara
menghitung Ukuran Penyebaran Data.</span><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.3pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: -.3pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; letter-spacing: -.3pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk Memberikan suatu informasi
dalam pengolahan data.</span><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 56.7pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk menambah wawasan kami dalam hal
menganalisa sebuah data tidak berkelompok maupun berkelompok dan membuat sebuah
laporan dari hasil analisa tersebut.</span><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 56.7pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengaplikasikan pengetahuan yang
telah didapatkan khususnya pengetahuan tentang Pengolahan Data Statistik.</span><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
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<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adapun tujuan
dari penulisan tugas makalah ini, yaitu</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">:</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 3.0pt; margin-left: 56.7pt; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo6; tab-stops: list 56.7pt; text-align: justify; text-indent: -20.7pt;">
<span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: Arial; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk memenuhi
salah satu tugas ujian akhir semester (UAS) pada mata kuliah</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.3pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Statistika Deskriptif.</span></i><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 56.7pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -20.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengetahui cara mengolah data dengan
menggunakan aplikasi Microsoft Excel 2003</span><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 56.7pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -21.25pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membandingkan hasil pengolahan data
statistik baik secara manual maupun otomatis yaitu dengan menggunakan aplikasi
komputer.</span><span lang="IN" style="font-family: "Arial","sans-serif"; font-size: 11.5pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">I.4<span style="mso-tab-count: 1;"> </span>Ruang Lingkup</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
tugas yang diberika oleh dosen pengajar kami pada mata kuliah <i style="mso-bidi-font-style: normal;">Statistika Deskriptif</i> maka kami
membatasi pembahasannya sesuai dengan apa yang telah ditugaskan kepada kami.
Adapun pembahasan didalam makalah ini diantaranya:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
Simpangan Rata-rata, Simpangan Banku (Standar Deviasi), Jangkauan Kuartil dan
Jangkauan Persentil.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembahasan
mengenai rumus Dipersi beserta contoh soalnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggunaan
Ms. Excel pada pengerjaan Statistika Deskriptif khususnya pada Ukuran
Penyebaran Data (Dispersi).</span></div>
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<br /></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB III</span></b></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PEMBAHASAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">III.1<span style="mso-tab-count: 1;"> </span>Simpangan Rata-rata</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan rata-rata merupakan ukuran variasi yang ke dua dan ukuran ini
merupakan ukuran yg lebih baik daripada range.Apabila simpangan rata – rata ini
disertakan pada ukuran pada nilai pusat (dalam hal ini mean),maka hal tersebut
akan dapat menggambarkan suatu kumpulan data yg tepat,baik bagi nilai pusatnya
maupun bagi variasi keseluruhan nilai yg ada dalam kumpulan data tersebut.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data yang tidak dikelompokkan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> (Tunggal)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Misalnya X<sub>1,</sub> X<sub>, 2,</sub>X<sub> 2</sub></span><sub><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">...........</span></sub><sub><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></sub><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">X<sub> n<span style="mso-spacerun: yes;"> </span></sub>masing-masing
nilai data dari serangkaian hasil observasi. Apabila X͞ adalah nilai rata –
rata dari data di atas simpangan dari nilai data X<sub>1,</sub> X<sub>, 2,</sub>X<sub>
2</sub></span><sub><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">...........</span></sub><sub><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></sub><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">X<sub> n<span style="mso-spacerun: yes;"> </span></sub>adalah</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan =<b style="mso-bidi-font-weight: normal;">│Xi -͞͞</b> X │</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jadi besarnya<span style="mso-spacerun: yes;"> </span>simpangan dari seluruh
data terhadap nilai rata – ratanya adalah:</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jumlah simpangan = │X<sub>1</sub> - X͞ │+ │X<sub>2</sub> X͞ │+│X<sub>3 </sub>-
X͞ │+….+│Xn - X͞ │</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>dan simpangan rata-ratanya adalah :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<img align="left" height="51" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="153" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan :</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SR<span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">=</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> simpangan rata – rata data yang tidak dikelompokkan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">N</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">jumlah keseluruhan data</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nomor data</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">X<sub>i</sub> </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nilai data nomor i</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">X͞<span style="mso-spacerun: yes;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">mean keseluruhan nilai data</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<b><u><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></u></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diketahui data: 7, 6, 8, 7, 6, 10,
5. Tentukan simpangan rata-ratanya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<b><i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelesaian</span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<img align="left" height="97" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image003.jpg" width="434" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in;">
<img align="left" height="69" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image005.jpg" width="207" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo1; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data yang dikelompokkan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk data yang telah dikelompokkan ke dalam
distribusi frekuensi maka dalam menghitung simpangan rata – ratanya pertama
kali kita menganggap bahwa semua nilai data masing – masing kelas tersebar
secara merata , sehingga nilai tengah kelas dianggap cukup mewakili semua data
yang ada dalam kelas tersebut. Sebagai akibat dari anggapan itu maka jika m<sub>i</sub>
adalah niali tengah kelas ke-i besarnya simpangan dari seluruh data dalam
kelas-i adalah:</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<img align="left" height="83" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image007.jpg" width="177" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 31.7pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span><b><u><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></u></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tentukan
simpangan rata-rata pada tabel berikut ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<img align="left" height="147" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="209" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 27.35pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Penyelesaian</i></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<img align="left" height="179" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image009.gif" width="498" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<img align="left" height="179" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image011.jpg" width="252" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">III.2<span style="mso-tab-count: 1;"> </span>STANDAR DEVIASI (SIMPANGAN BAKU)</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar
Deviasi dan Varians Salah satu teknik statistik yg digunakan untuk menjelaskan
homogenitas kelompok. Varians merupakan jumlah kuadrat semua deviasi
nilai-nilai individual thd rata-rata kelompok. Sedangkan akar dari varians
disebut dengan standar deviasi atau simpangan baku.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar
Deviasi dan Varians Simpangan baku merupakan variasi sebaran data. Semakin
kecil nilai sebarannya berarti variasi nilai data makin sama Jika sebarannya
bernilai 0, maka nilai semua datanya adalah sama. Semakin besar nilai
sebarannya berarti data semakin bervariasi.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -4.35pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data Tunggal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><img height="84" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image013.jpg" width="188" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 27.35pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span><b><u><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></u></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari 40 siswa kelas XI IPA diperoleh
nilai yang mewakili adalah 7, 9, 6, 3, dan 5.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tentukan
simpangan baku dari data tersebut.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<b><i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelesaian</span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<img align="left" height="147" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="369" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><img height="45" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image016.jpg" width="228" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<img align="left" height="244" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image018.jpg" width="318" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -4.35pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Data Kelompok</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN; mso-no-proof: yes;"><img height="80" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image020.jpg" width="200" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span></span></div>
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<br /></div>
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<b><u><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></u></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto;">
<img align="left" height="129" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image022.jpg" width="182" /><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hasil tes
Matematika 30 siswa kelas XI IPA seperti</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ditunjukkan pada tabel di samping.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 56.7pt; mso-margin-top-alt: auto; text-indent: .5in;">
<img align="left" height="2" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image023.gif" width="183" /><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan
data tersebut, tentukan simpangan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bakunya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto;">
<img align="left" height="177" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image024.gif" width="553" /><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Penyelesaian</i></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 27.35pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<img align="left" height="252" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image026.jpg" width="211" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
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<br /></div>
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<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">III.3<span style="mso-tab-count: 1;"> </span>JANGKAUAN KUARTIL</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; mso-add-space: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kuartil adalah membagi data yang telah diurutkan menjadi empat bagian yang
sama banyak.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<img align="left" height="90" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image027.gif" width="396" /><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan: x</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">min = data terkecil</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">x</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">maks = data terbesar</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Q</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1 = kuartil ke-1</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Q</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2 = kuartil ke-2</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Q</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3 = kuartil ke-3</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 56.7pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemberian nama dimulai dari nilai
kuartil yang paling kecil. Untuk menentukan nilai kuartil, caranya adalah
sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.7pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Susun
data menurut urutan nilainya, dari terkecil ke terbesar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.7pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Tentukan
letak kuartil</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 20.7pt; margin-right: 0in; margin-top: 0in; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Tentukan
nilai kuartil</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Data
Tunggal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Letak dari <i>Qi </i>dirumuskan sebagai
berikut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<img align="left" height="40" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image028.gif" width="142" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-align: center;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: <i>Qi </i>= kuartil ke-<i>i</i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 2.5in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">n </span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= banyak data</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 10.0pt; margin-left: 2.5in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span></span><b><u><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tentukan </span><span lang="IN"><a href="http://www.codecogs.com/eqnedit.php?latex=Q_1,Q_2,Q_3" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><img alt="http://latex.codecogs.com/gif.latex?Q_1,Q_2,Q_3" border="0" height="17" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image029.gif" width="79" /></span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>dari 4, 7, 5, 6, 7, 8, 5, 9, 10.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Penyelesaian</i></b></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span>Kita
urutkan dahulu datanya menjadi :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4, 5, 5, 6, 7, 7, 8, 9, 10 lalu kita
kelompokkan menjadi dua bagian seperti berikut </span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN"><a href="http://basukiraharja.files.wordpress.com/2010/09/q2.jpg"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><img alt="http://basukiraharja.files.wordpress.com/2010/09/q2.jpg?w=535" border="0" height="33" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image030.jpg" width="236" /></span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kita lihat yang di tengah-tengah
adalah 7, maka itulah Kuartil keduanya, atau</span><span lang="IN"><a href="http://www.codecogs.com/eqnedit.php?latex=Q_2=7" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><img alt="http://latex.codecogs.com/gif.latex?Q_2=7" border="0" height="17" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image031.gif" width="55" /></span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kemudian kelompok kiri dan kanan
kita lihat berikut menentukan kuartil 1 dan kuartil 3 :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN"><a href="http://basukiraharja.files.wordpress.com/2010/09/q1q31.jpg"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><img alt="http://basukiraharja.files.wordpress.com/2010/09/q1q31.jpg?w=535" border="0" height="146" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image032.jpg" width="231" /></span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data
Kelompok (Berfrekuensi)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-add-space: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menentukan
letak kuartil untuk data bergolong, caranya sama dengan data tunggal. Nilai
kuartil dirumuskan sebagai berikut.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<img align="left" height="67" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image033.gif" width="167" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; mso-margin-top-alt: auto; text-indent: .75in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan</span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: <i>Qi </i>=
kuartil ke<i>-i </i>(1, 2, atau 3)</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; mso-margin-top-alt: auto; text-indent: .75in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bi </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= tepi bawah
kelas kuartil ke-<i>i</i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; mso-margin-top-alt: auto; text-indent: .75in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">N </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= banyaknya
data</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; mso-margin-top-alt: auto; text-indent: .75in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">F </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= frekuensi
kumulatif kelas sebelum kelas kuartil</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; mso-margin-top-alt: auto; text-indent: .75in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">l </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= lebar
kelas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 1.25in; mso-margin-top-alt: auto; text-indent: .75in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= frekuensi
kelas kuartil</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 22.3pt;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<b><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tentukan <i>Q</i>1
(kuartil bawah), <i>Q</i>2 (median), dan <i>Q</i>3 (kuartil atas) dari data tes</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Matematika
terhadap 40 siswa kelas XI IPA berikut ini.</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border: outset black 1.0pt; mso-border-alt: outset black .75pt; mso-cellspacing: 0in; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt; mso-table-anchor-horizontal: page; mso-table-anchor-vertical: paragraph; mso-table-left: 195.7pt; mso-table-lspace: 2.25pt; mso-table-rspace: 2.25pt; mso-table-top: 22.6pt; mso-yfti-tbllook: 1184; width: 318px;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: inset black 1.0pt; height: 4.5pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 4.5pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Frekuensi</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 4.5pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">F kumulatif</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 1;">
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">40 - 49 </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 2;">
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">50 - 59</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 3;">
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">60 - 69</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">23</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 4;">
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">70 - 79</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">33</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 5;">
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">80 - 89</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 5.25pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">37</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border: inset black 1.0pt; height: 4.5pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 65.95pt;" valign="bottom" width="88">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">90 - 99</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 4.5pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 79.75pt;" valign="bottom" width="106">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset black 1.0pt; height: 4.5pt; mso-border-alt: inset black .75pt; padding: 5.25pt 5.25pt 5.25pt 5.25pt; width: 92.8pt;" valign="bottom" width="124">
<div align="center" class="MsoNormal" style="line-height: 150%; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 2.25pt; mso-element-left: 195.75pt; mso-element-top: 22.6pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">40</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelesaian</span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<img align="left" height="465" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image035.jpg" width="477" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div style="background: white; line-height: 16.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; vertical-align: baseline;">
<span lang="IN" style="border: none windowtext 1.0pt; color: black; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0in; padding: 0in;">Rumus Simpangan Quartil (Qd)</span><span lang="IN" style="color: black;"></span></div>
<div style="background: white; line-height: 16.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; vertical-align: baseline;">
<br /></div>
<div style="background: white; line-height: 16.75pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 2.0in; margin-right: 0in; margin-top: 0in; text-indent: .5in; vertical-align: baseline;">
<i><span lang="IN" style="color: #333333; font-family: "Arial","sans-serif"; font-size: 11.0pt;"><img border="0" height="57" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image036.jpg" width="159" /></span></i><i><span lang="IN" style="color: #333333; font-family: "Arial","sans-serif";"></span></i></div>
<div style="background: white; line-height: 16.75pt; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<i><span lang="IN" style="color: #333333; font-family: "Arial","sans-serif";"><span style="mso-tab-count: 2;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Penyelesaiannya</span></b></i></div>
<div style="background: white; line-height: 16.75pt; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<b style="mso-bidi-font-weight: normal;"><i><span lang="IN" style="color: #333333;"><span style="mso-tab-count: 2;"> </span></span></i></b></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-indent: .5in; vertical-align: baseline;">
<span lang="IN" style="color: #333333; mso-bidi-font-style: italic;">Qd = ½ (76,5 - 59,57)</span></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<span lang="IN" style="color: #333333; mso-bidi-font-style: italic;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>= ½ (16,93)</span></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0in; vertical-align: baseline;">
<span lang="IN" style="color: #333333; mso-bidi-font-style: italic;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>= 8,46</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">III.4<span style="mso-tab-count: 1;"> </span>JANGKAUAN PERSENTIL</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika data
dibagi menjadi 100 bagian yang sama, maka ukuran itu disebut persentil.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Century Schoolbook"; mso-bidi-font-size: 16.0pt; mso-fareast-font-family: "Century Schoolbook"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data Tunggal</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Letak
persentil dirumuskan dengan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<img align="left" height="47" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image037.gif" width="260" /><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 49.7pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span></b><i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan</span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: <i>Pi </i>= persentil ke-<i>i</i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 2.0in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">i </span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= 1, 2, 3, . . ., 99</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 2.0in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">n </span></i><span lang="IN" style="color: black; font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= banyaknya data</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<b><u><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh soal</span></u></b><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></u></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diketahui: 9, 10, 11, 6, 8, 7, 7, 5,
4, 5, tentukan persentil ke-30 dan persentil ke-75.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<b><i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelesaian</span></i></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data
diurutkan: 4, 5, 5, 6, 7, 7, 8, 9, 10, 11</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<img align="left" height="217" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image038.gif" width="432" /><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Century Schoolbook"; mso-fareast-font-family: "Century Schoolbook"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Data
Kelompok (Berfrekuensi)</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Letak dari
persentil dapat dirumuskan dengan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<img align="left" height="44" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image039.gif" width="101" /><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sedangkan
nilai persentil ke-<i>i </i>dari data bergolong dirumuskan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<img align="left" height="74" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image040.gif" width="167" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan: Pi </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= persentil
ke-<i>i</i></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= tepi bawah</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">n </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= banyaknya
data</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">F </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= frekuensi
kumulatif kelas sebelum</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kelas persentil</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= frekuensi
kelas persentil</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .5in;">
<i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">l </span></i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">= lebar
kelas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-margin-top-alt: auto; text-indent: 31.7pt;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span><b><u>Contoh
soal</u></b></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<img align="left" height="129" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image042.jpg" width="182" /><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diketahui
data pada tabel bergolong di samping.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari data
tersebut tentukan:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 60.2pt; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Century Schoolbook"; mso-fareast-font-family: "Century Schoolbook"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">persentil
ke-25</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 60.2pt; mso-add-space: auto; mso-list: l1 level1 lfo5; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Century Schoolbook"; mso-fareast-font-family: "Century Schoolbook"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">persentil
ke-60</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 0in; mso-add-space: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 0in; mso-add-space: auto; mso-margin-top-alt: auto;">
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<b><i><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyelesaian</span></i></b><b><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 24.2pt; mso-margin-top-alt: auto; text-indent: .5in;">
<img align="left" height="129" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image043.gif" width="305" /><b><span lang="IN" style="font-family: "Century Schoolbook","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 24.2pt; mso-margin-top-alt: auto; text-indent: .5in;">
<img align="left" height="208" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image044.gif" width="558" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 10.1pt; margin-left: 60.2pt; mso-add-space: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; mso-margin-top-alt: auto;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<img align="left" height="260" hspace="12" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image045.gif" width="558" /><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">III.5<span style="mso-tab-count: 1;"> </span>Penggunaan Ms. Excel Pada Pengerjaan Dispersi</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">START → All Programs → Microsoft
Office → Microsoft Office Excel</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Input data yang akan dicari
Dispersinya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada <i style="mso-bidi-font-style: normal;">row </i>lain klik<span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">Insert Function</i> atau yang berlambangkan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">fx</i></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Maka akan muncul <i style="mso-bidi-font-style: normal;">Dialog Box</i> seperti ini</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.25in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><img border="0" height="288" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image047.jpg" width="334" /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cari Function yang akan digunakan
dengan <i style="mso-bidi-font-style: normal;">Search for a Function</i> atau
bisa saja dengan <i style="mso-bidi-font-style: normal;">Select a Category</i>
untuk mempermudah pencarian fungsinya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setelah ditentukan fungsinya,
diantaranya :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan Rata-rata<span style="mso-tab-count: 1;"> </span>: AVEDEV</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan Standar<span style="mso-tab-count: 1;"> </span>: STDEV</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan Kuartil<span style="mso-tab-count: 1;"> </span>: QUARTILE</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan Persentil<span style="mso-tab-count: 1;"> </span>: PERSENTIL</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Block</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> data yang
akan di cari fungsinya, lalu tentukan nilai yang akan dicari. Seperti tampilan
dibawah ini:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Simpangan Rata-rata</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><img border="0" height="220" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image049.jpg" width="464" /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar Deviasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><img border="0" height="205" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image051.jpg" width="483" /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kuartil</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><img border="0" height="214" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image053.jpg" width="535" /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persentil</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><img border="0" height="217" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image055.jpg" width="507" /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l7 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai yang dicari akan terlihat pada
<i style="mso-bidi-font-style: normal;">Formula Result</i>.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB IV</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENUTUP</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">VI.1<span style="mso-tab-count: 1;"> </span>Kesimpulan</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Statistika
yang merupakan pengetahuan yang dimulai dengan pengumpulan data sampai dengan
pengambilan keputusan secara logis dan rasional tentang data tersebut. Dalam
pembahasannya terdapat <i style="mso-bidi-font-style: normal;">Statistika
Deskriptif (Dedukatif) </i>yang kegiatannya dimulai dari pengumpulan data yang
paling sederhana, bersifat memberi gambaran suatu data apa adanya dan meringkas
data agar mudah dibaca. Didalam pembahasannya lagi terdapat suatu pembahasan
tentang <i style="mso-bidi-font-style: normal;">Ukuran Penyebaran Data (Dispersi)
</i>yang merupakanukuran penyebaran suatu kelompok terhadap pusat data. Bagian
dari Dispersi itu sendiri adalah Jangkauan, <i style="mso-bidi-font-style: normal;">Simpangan
Rata-rata, Simpangan Standar (Standar Deviasi), Simpangan Kuartil, </i>dan <i style="mso-bidi-font-style: normal;">Simpangan Persentil</i>.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pentingnya
kita mempelajari Dispersi data didasarkan pada pertimbangan:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pusat
data seperti rata-rata hitung, median dan modus hanya memberi informasi yang
sangat terbatas, sehingga tanpa disandingkan dengan dispersi data kurang
bermanfaat dalam analisis data.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dispersi
data sangat penting untuk membandingkan penyebaran dua distribusi atau lebih.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
kehidupan sehari-hari penggunaan Miscrosoft Excel dapat memberikan manfaat
besar bagi suatu organisasi perusahaan maupun pendidikan yaitu waktu menjadi
lebih efisien ketika melakukan pengolahan data mentah menjadi data berkelompok
yang nantinya menjadi informasi bagi organisasi tersebut dalam menentukan
keputusan yang lebih baik dimasa yang akan datang. Sebaliknya, jika sebuah
organisasi perusahaan maupun pendidikan masih menerapkan perhitungan manual
dalam pengolahan data statistik, maka waktu yang ada menjadi kurang efisien dan
pengerjaan dalam mengolah data menjadi kurang efektif.</span></div>
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Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-54580982440877791362013-04-22T19:24:00.002-07:002013-04-22T19:24:47.428-07:00[LTM] Statistika<!--[if !mso]>
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<b><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 16.0pt;">BAB
II DASAR STATISTIKA DESKRIPTIF</span></b></div>
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<br /></div>
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<b><span style="color: windowtext; font-family: "Times New Roman","serif";">Pertemuan Ke-2 </span></b><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></div>
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<span style="color: windowtext; font-family: "Times New Roman","serif";">SUB POKOK BAHASAN : </span></div>
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<span style="font-family: "Times New Roman","serif";">2.1 Pengertian Distribusi
Frekuensi </span></div>
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<span style="font-family: "Times New Roman","serif";">2.2 Istilah-istilah dalam
distribusi frekuensi </span></div>
<div class="CM2" style="margin-left: 2.0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">2.3 Penyusunan tabel frekuensi </span></div>
<div class="CM37" style="margin-bottom: 18.35pt; margin-left: 2.0in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">2.4
Jenis Distribusi Frekuensi </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="color: windowtext; font-family: "Times New Roman","serif";">Selesaikanlah pertanyaan-pertanyaan dibawah ini dengan
singkat dan jelas! </span></b><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></div>
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<br /></div>
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<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Pengelompokkan data berdasarkan angka-angka tertentu disebut
distribusi frekuensi … JAWAB : <b style="mso-bidi-font-weight: normal;">numerikal</b></span></div>
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<br /></div>
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<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Pengelompokkan data berdasarkan kategori-kategori tertentu
dan kelas-kelasnya adalah kelas kualitatif disebut distribusi frekuensi … JAWAB
: <b style="mso-bidi-font-weight: normal;">katagorikal</b></span><br />
<a name='more'></a></div>
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<br /></div>
<div class="Default" style="margin-left: 0in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Nilai batas dari tiap kelas dalam sebuah distribusi frekuensi
disebut JAWAB : <b style="mso-bidi-font-weight: normal;">Batas Kelas (Class
Limit)</b></span></div>
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<br /></div>
<div class="Default" style="margin-left: 0in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Rata-rata hitung dari kedua batas kelasnya atau tepi kelasnya
disebut … JAWAB : <b style="mso-bidi-font-weight: normal;">Mid Point/ Class Mark/
Titik Tengah</b></span></div>
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<br /></div>
<div class="Default" style="margin-left: 0in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Dalam menentukan jumlah kelas yang dipergunakan dalam
penggolongan data menggunakan rumus “Kriterium Sturges” yaitu … JAWAB : </span></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K =
1 + 3,3 log N</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K =
jumlah kelas</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N =jumlah
data yang diobservasi</span></b></div>
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<br /></div>
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<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Untuk menentukan besar/ panjang kelas dari data yang belum
dikelompokkan menggunakan rumus … JAWAB : </span></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">I
= R/K atau panjang kelas = jangkauan : banyak kelas</span></b><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: 0in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Untuk menentukan besarnya range/jangkauan data digunakan
rumus </span><span style="font-family: "Times New Roman","serif";">… JAWAB : </span><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></div>
<div class="CM53" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">R = X<sub>max</sub> - X<sub>min</sub></span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">R = range/jangkauan
data</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">X<sub>max</sub> = nilai
terbesar</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">X<sub>min</sub> =
nilai terkecil</span></b></div>
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<br /></div>
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<br /></div>
<div class="CM53" style="text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">Untuk
soal no. 8– 23, gunakan data tabel distribusi frekuensi di bawah ini :</span></b></div>
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<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.7pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 159px;">
<tbody>
<tr style="height: 25.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="border: solid windowtext 1.0pt; height: 25.5pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nilai Ujian</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 25.5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Frekuensi</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">21 – 30</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">31 – 40</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">41 – 50</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">12</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">51 – 60</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">61 – 70</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">20</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">71 – 80</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">16</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">81 – 90</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">14</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">91 – 100</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; mso-fareast-font-family: Times;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Banyaknya kelas pada tabel di atas adalah … JAWAB : </span></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N <span style="mso-tab-count: 1;"> </span>= 5 + 8 + 12 + 15 +
20 + 16 + 14 + 10</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">= 100</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log N</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log 100</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 . 2</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 6,6</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 7,6</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<sub>1</sub><span style="mso-tab-count: 1;"> </span>= 7</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<sub>2</sub><span style="mso-tab-count: 1;"> </span>= 8</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">R<span style="mso-tab-count: 1;"> </span>= X<sub>max</sub> - X<sub>min</sub></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 100 – 21</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 79</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">I<sub>1</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="15" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="85" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image006.gif" width="119" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">I<sub>2</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="15" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="28" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image010.gif" width="76" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image012.gif" width="109" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 7 , I = 11</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">7. 11 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">77 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image018.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(tidak berlaku)</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 7 , I = 12</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">7. 12 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">84 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image018.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(berlaku)</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 8 , I = 9</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">8. 9 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">72 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image018.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(tidak berlaku)</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 8 , I = 10</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">8. 10 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image016.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">80 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image018.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(berlaku)<span style="mso-spacerun: yes;">
</span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image020.gif" width="13" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>selisih terkecil</span></b></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image022.gif" width="9" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>K = 8 </span></b></div>
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<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Besar/panjang/lebar interval kelas dari distribusi frekuensi
di atas adalah … JAWAB : </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">I = 10</span></b></div>
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<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Batas bawah
untuk kelas ke 5 adalah … JAWAB : </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 5 = 61 – 70</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Batas bawah kelas = 61</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Batas atas untuk
kelas ke 4 adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 4 = 51 – 60</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Batas atas kelas = 60</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi bawah untuk
kelas ke 2 adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 2 = 31 – 40</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi bawah kelas <span style="mso-tab-count: 1;"> </span>=
batas bawah kelas – 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>= 31 – 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>= 30,5</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi atas untuk
kelas ke 7 adalah … JAWAB :</span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 7 = 81 – 90</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi atas kelas <span style="mso-tab-count: 1;"> </span>=
batas bawah kelas – 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>= 90 + 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>= 90,5</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi bawah untuk
kelas ke 1 adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 1 = 21 – 30</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi bawah kelas <span style="mso-tab-count: 1;"> </span>=
batas bawah kelas – 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>= 21 – 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>= 20,5</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi atas untuk
kelas ke 3 adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 3 <span style="mso-tab-count: 1;"> </span>=
41 – 50</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi atas kelas <span style="mso-tab-count: 1;"> </span>=
batas bawah kelas – 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>= 50 + 0,5</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>= 50,5</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">16.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Banyaknya data
dari tabel di atas adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N <span style="mso-tab-count: 1;"> </span>= 5 + 8 + 12 + 15 +
20 + 16 + 14 + 10</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">= 100</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .5in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">17.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Total frekuensi
dari tabel di atas adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Total Frekuensi <span style="mso-tab-count: 1;"> </span>= N =
100</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">18.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Nilai tengah
untuk kelas ke 8 adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 8 = 91 – 100</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image024.gif" width="219" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">19.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi untuk
kelas ke 7 adalah … JAWAB: </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 7 = 81 – 90</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi = 14</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">20.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
relatif kelas ke-4 adalah.... JAWAB: </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 4 = 51 – 60</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi = 15</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify; text-indent: .25in;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image026.gif" width="341" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">21.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
relatif kelas ke-8 adalah... JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 8 = 91 – 100</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi = 10</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify; text-indent: .25in;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image028.gif" width="334" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">22.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
kumulatif lebih dari untuk kelas ke 1 sama dengan … JAWAB : <span style="mso-spacerun: yes;"> </span></span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image030.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 1<span style="mso-tab-count: 1;"> </span>= 5 + 8 + 12 + 15 + 20 + 16
+ 14 + 10</span></b></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span>=
100</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">23.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
kumulatif kurang dari untuk kelas ke 1 adalah........ JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image032.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 1 = 5</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">24.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tujuan dibuatnya
tabel distribusi frekuensi adalah : JAWAB : </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">untuk mengatur data mentah (belum
dikelompokkan) ke dalam bentuk yang rapi tanpa mengurangi inti informasi yang
ada.</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">25.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Jika dari table
distribusi frekuensi diketahui salah satu kelasnya 100 – 114, maka tepi atas
kelas dan tepi bawah kelasnya adalah : JAWAB :</span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi atas kelas <span style="mso-tab-count: 1;"> </span>=
batas bawah kelas – 0,5</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>=
114 + 0,5</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>=
114,5</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi bawah kelas <span style="mso-tab-count: 1;"> </span>=
batas bawah kelas – 0,5</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>=
100 – 0,5</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>=
99,5</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">26.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Dari no 25,
interval dari kelas tersebut adalah…….. JAWAB :</span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tepi atas kelas - Tepi bawah kelas<span style="mso-tab-count: 1;"> </span>= 114,5 – 99,5 = 15</span></b></div>
<div class="Default" style="margin-bottom: 20.85pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">27.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Jika diketahui banyaknya data dari hasil pengamatan adalah
100, maka untuk membuat tabel distribusi frekuensi digunakan … kelas JAWAB : <b style="mso-bidi-font-weight: normal;">8 kelas</b></span></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N = 100</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K <span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log N</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log 100</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 . 2</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>= 1 + 6,6</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>= 7,6</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>= 8</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">28.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Jika diketahui
data terbesar dari pengamatan soal no.25 adalah 90 dan data terkecil adalah 22.
Tentukan range dari data tersebut … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">X<sub>max</sub>
= 90</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">X<sub>min</sub>
= 22</span></b></div>
<div class="CM53" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">R<span style="mso-tab-count: 1;"> </span>= 90 – 22 =<span style="mso-spacerun: yes;">
</span>68</span></b></div>
<div class="Default">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">29.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Jika diketahui
banyaknya data dari hasil pengamatan adalah 40, maka untuk membuat tabel
distribusi frekuensi digunakan … kelas. JAWAB : <b style="mso-bidi-font-weight: normal;">6 kelas</b></span></div>
<div class="Default" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N = 100</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log N</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log 40</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 . 1,6</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 5,28</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 6,28</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 6</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">30.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Diketahui data :
7, 13, 6, 1, 4, 21, 6, 23, 5 Range atau jangkauannya adalah……….. JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Urutan data : 1, 4, 5, 6, 7, 13, 21, 23</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">X<sub>max</sub>
= 23</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">X<sub>min</sub>
= 1</span></b></div>
<div class="CM53" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">R<span style="mso-tab-count: 1;"> </span>= 23 – 1 =<span style="mso-spacerun: yes;">
</span>22</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div style="mso-element-anchor-horizontal: page; mso-element-anchor-vertical: page; mso-element-frame-width: 57.0pt; mso-element-left: 25.3pt; mso-element-top: 965.85pt; mso-element-wrap: auto; mso-element: frame; mso-height-rule: exactly;">
<table cellpadding="0" cellspacing="0" hspace="0" style="width: 76px;" vspace="0">
<tbody>
<tr>
<td align="left" style="padding-bottom: 0in; padding-left: 0in; padding-right: 0in; padding-top: 0in;" valign="top"><div class="Default" style="margin-left: .25in; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: page; mso-element-frame-width: 57.0pt; mso-element-left: 25.3pt; mso-element-top: 965.85pt; mso-element-wrap: auto; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
</div>
<div class="CM56" style="line-height: 18.4pt; margin-bottom: 24.35pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">Untuk soal no. 31– 35, gunakan
data tabel distribusi frekuensi di bawah ini : </span></b></div>
<div class="Default">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.7pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 218px;">
<tbody>
<tr style="height: 25.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="border: solid windowtext 1.0pt; height: 25.5pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nilai Ujian</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 25.5pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Frekuensi</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">21 – 30</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">31 – 40</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">41 – 50</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">12</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">51 – 60</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">61 – 70</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">20</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">71 – 80</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">16</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">81 – 90</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">14</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.25pt;" width="103"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">91 – 100</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 86.25pt;" width="115"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">31.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi relatif untuk kelas ke 5 adalah … JAWAB :</span></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 5 = 61 – 70</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi = 20</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image034.gif" width="334" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">32.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
kumulatif kurang dari untuk kelas ke 3 adalah … JAWAB :</span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image032.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3<span style="mso-tab-count: 1;"> </span>= 5 + 8 + 12</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span>=
25</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">33.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
kumulatif lebih dari untuk kelas ke 2 adalah … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image030.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 2<span style="mso-tab-count: 1;"> </span>= 8 + 12 + 15 + 20 + 16 + 14
+ 10 = 95</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">34.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi kumulatif
relatif kurang dari untuk kelas ke 3 adalah JAWAB :</span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk relatif </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image032.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image032.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3<span style="mso-tab-count: 1;"> </span>= 5 + 8 + 12</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span>=
25</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image036.gif" width="350" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">35.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi
kumulatif relatif lebih dari untuk kelas ke 3 adalah … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk relatif </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image030.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image030.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3<span style="mso-tab-count: 1;"> </span>= 12 + 15 + 20 + 16 + 14 +10</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span>=
87</span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image038.gif" width="350" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="CM37" style="line-height: 18.4pt; margin-bottom: 18.35pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">II. Aplikasi Microsoft Excel dan
SPSS dalam Statistik Deskriptif </span></b><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="CM58" style="line-height: 18.4pt; margin-bottom: 43.35pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Buatlah tabel distribusi
frekuensi dari data berikut dengan menggunakan MS Excel dan SPSS Data nilai
Mata Kuliah Statistik Deskriptif suatu kelas adalah sebagai berikut : </span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.7pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 671px;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">50</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">56</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">89</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">97</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">65</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">40</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">55</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">75</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">59</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">100</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1;">
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">45</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">76</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">87</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">89</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">85</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">67</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">65</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">95</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">45</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">76</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">66</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">60</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">68</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">74</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">58</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">86</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">97</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">91</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">95</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">96</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">45</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">56</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">76</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">87</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">46</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">78</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">73</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">82</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">76</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">88</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.0pt;" width="83"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">56</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.0pt;" width="76"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">69</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">89</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">90</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">67</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">65</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">44</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">78</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">88</span></div>
</td>
<td nowrap="" style="height: 15.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">67</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="CM53" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">R<span style="mso-tab-count: 1;"> </span>= X<sub>max</sub> - X<sub>min</sub></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 100 – 40</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 60</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N = 50</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<span style="mso-tab-count: 1;"> </span>= 1 + 3,3 log
N</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 3,3
log 50</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 3,3 . 1,69</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 1 + 5,57</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>= 6,57</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<sub>1</sub><span style="mso-tab-count: 1;"> </span>= 6</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K<sub>2</sub><span style="mso-tab-count: 1;"> </span>= 7</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">I<sub>1</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="15" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image040.gif" width="70" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">I<sub>2</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="15" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image042.gif" width="190" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 6, I = 10</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">6. 10 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image044.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">60 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image046.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(tidak berlaku)</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 7 , I = 8</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">7. 8 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image044.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">56 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image046.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(tidak berlaku)</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K = 7 , I = 9</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">K . I </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.gif" width="56" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">7. 9 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image044.gif" width="64" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">63 </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image046.gif" width="36" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>(berlaku)</span></b></div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image022.gif" width="9" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>K = 7 , I = 9</span></b></div>
<div align="center" class="Default" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Tabel Distribusi Frekuensi</span></b></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 667px;">
<tbody>
<tr style="height: 14.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="border: solid windowtext 1.0pt; height: 14.9pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Interval</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Turus</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">frekuensi</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Xi</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">TB</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">TA</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Frelatif</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Fk ≤</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≥</span></b></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Fk ≥</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">40-48</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">6</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image048.gif" width="29" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =44</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">40-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">39,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">48+0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">48,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image050.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image052.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤48,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">6</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">39,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">50</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">49-57</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">6</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image054.gif" width="29" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =53</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">49-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">48,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">57 +0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">57,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image050.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image052.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤57,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">12</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">48,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">44</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">58-66</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">|||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">7</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image056.gif" width="29" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =62</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">58-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">57,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">66+0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">66,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image058.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image060.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤66,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">19</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">57,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">38</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">67-75</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">||||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">8</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image062.gif" width="29" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =71</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">67-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">66,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">75+0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">75,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image064.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image066.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤ 75,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">27</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">66,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">31</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">76-84</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">|||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">7</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image068.gif" width="29" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =80</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">76-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">75,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">84+0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">84,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image058.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image060.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤ 84,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">34</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">75,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">23</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">85-93</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">||||||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">10</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image070.gif" width="29" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =89</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">85-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">84,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">93+0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">93,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image072.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image074.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤93,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">44</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">84,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">16</span></b></div>
</td>
</tr>
<tr style="height: 14.9pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.0pt;" width="56"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">94-102</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">||||||</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.55pt;" width="65"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">6</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 55.6pt;" width="74"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image076.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> =98</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.4pt;" width="61"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">94-0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">93,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.15pt;" width="71"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">102+0,5=</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">102,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.1pt;" width="80"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="25" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image050.gif" width="11" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -4.0pt; position: relative; top: 4.0pt;"><img height="18" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image052.gif" width="96" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" width="60"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">≤102,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" width="42"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">50</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.05pt;" width="44"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">93,5</span></b></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 29.2pt;" width="39"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">6</span></b></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">50</b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<b><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 14.0pt;">Pertemuan Ke-3 </span></b><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 14.0pt;"></span></div>
<div class="Default" style="text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif";">SUB POKOK BAHASAN : </span></div>
<div class="CM37" style="line-height: 18.4pt; margin-bottom: 18.35pt; margin-left: 95.85pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -23.9pt;">
<span style="font-family: "Times New Roman","serif";">2.4 Data belum dikelompokkan
(Rata-rata, Median, Modus, Kuartil, Desil, dan Persentil) </span></div>
<div class="CM37" style="line-height: 18.4pt; margin-bottom: 18.35pt; margin-left: .25in; margin-right: 45.0pt; margin-top: 0in; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif";">I. Selesaikanlah
pertanyaan-pertanyaan dibawah ini dengan singkat dan jelas ! </span></b><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Menghitung rata-rata untuk data yang belum dikelompokkan
digunakan rumus … JAWAB :</span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">X = µ = 1/N ∑ x<sub>1</sub> = 1/N( x<sub>1</sub> + x<sub>2</sub>
+ … +x<sub>n</sub>)</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Yang termasuk ukuran gejala pusat adalah … JAWAB : <b style="mso-bidi-font-weight: normal;">Mean, Median, dan Modus</b></span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Nilai yang membagi sehimpunan data menjadi sepuluh bagian
yang sama disebut … JAWAB : <b style="mso-bidi-font-weight: normal;">Desil</b></span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Nilai-nilai yang membagi sehimpunan data menjadi empat bagian
yang sama disebut … JAWAB : <b style="mso-bidi-font-weight: normal;">Kuartil</b></span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Persentil adalah…….. JAWAB : <b style="mso-bidi-font-weight: normal;">fraktil yang membagi seperangkat data menjadi seratus bagian yang sama.</b></span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Median adalah … JAWAB : <b style="mso-bidi-font-weight: normal;">suatu
ukuran pemusatan data yang menempati posisi tengah jika data diurutkan menurut
besarnya.</b></span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Rumus untuk menentukan Median data yang belum dikelompokkan
adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Median = (N + 1)/2</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Rumus menentukan kuartil data yang belum dikelompokkan
adalah: JAWAB :</span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Q<sub>i</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image078.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Hubungan empiris antara median, modus dan mean (rata-rata)
adalah … JAWAB :</span></div>
<div style="margin-left: .25in;">
<i><b><span style="font-style: normal; mso-bidi-font-style: italic;">Simetris jika X = Median = Modus</span></b></i></div>
<div style="margin-left: .25in;">
<i><b><span style="font-style: normal; mso-bidi-font-style: italic;">Ke arah kanan / positif jika, X > Median > Modus</span></b></i></div>
<div style="margin-left: .25in;">
<i><b><span style="font-style: normal; mso-bidi-font-style: italic;">Ke arah kiri / negatif jika, X = Median < modus</span></b></i></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<b><span style="color: windowtext; font-family: "Times New Roman","serif";">Untuk soal no. 10 – 12 gunakan data berikut ini : </span></b></div>
<div class="Default" style="text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-bidi-font-weight: bold;">10 </span><span style="font-family: "Times New Roman","serif";">12 7 13 8 10 3 20 7 11 9</span></div>
<div class="Default" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan
rata-rata hitungnya … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">x = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image080.gif" width="336" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan
mediannya … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">Urutan
data : 3 7 7 8 9 10 10 11 12 13 20</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Median = 10</span></b></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan
modusnya … JAWAB : <b style="mso-bidi-font-weight: normal;">Nilai yang paling
sering muncul adalah 7 dan 10</b></span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="CM38" style="text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">Untuk
soal no. 13 – 18 gunakan Tabel berikut ini : </span></b></div>
<div class="Default">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.7pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 512px;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">X</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">255,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">265,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">275,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">285,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">295,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">305,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">350,00</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">F </span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">16</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan mean
dari data di atas … JAWAB : </span></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">x = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="28" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image082.gif" width="235" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan modus
dari data data di atas … JAWAB : <b style="mso-bidi-font-weight: normal;">Nilai
yang paling sering muncul adalah 10</b></span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan kuartil
bawah dari data di atas ... JAWAB : </span></div>
<div class="Default" style="text-align: justify;">
<span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>i</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image078.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak Q<sub>1</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image084.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image086.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"><img height="22" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image088.gif" width="138" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>1</sub> =
X<sub>17</sub> + 0,75 ( X<sub>18</sub> – X<sub>17</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 265 + 0,75 ( 265 - 265 )</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 265 </span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">16.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Tentukan kuartil
atas dari data diatas.... JAWAB : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>i</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image078.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak Q<sub>3</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image090.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image092.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 53,25 = 53 + 0,25</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>3</sub> =
X<sub>53</sub> + 0,25 ( X<sub>54</sub> – X<sub>53</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 295 + 0,25 ( 295 - 295 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 295</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">17.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>Tentukan P<sub><span style="mso-text-raise: -2.5pt; position: relative; top: 2.5pt;">1 </span></sub>dari data diatas JAWAB : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">P<sub>i</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image094.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak P<sub>1</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image096.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image098.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"><img height="22" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image100.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">P<sub>1</sub> =
X<sub>0</sub> + 0,08 ( X<sub>1</sub> – X<sub>0</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 0 + 0,08 ( 255 - 0 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 20,4</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l5 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">18.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-spacerun: yes;"> </span>Tentukan P<sub><span style="mso-text-raise: -2.5pt; position: relative; top: 2.5pt;">5 </span></sub>dari data diatas JAWAB : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">P<sub>i</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image094.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak P<sub>5</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image102.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image104.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"><img height="22" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image106.gif" width="119" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">P<sub>5</sub> =
X<sub>3</sub> + 0,55 ( X<sub>3</sub> – X<sub>2</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 255 + 0,55 ( 255 - 255 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 255</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="CM37" style="line-height: 18.4pt; margin-bottom: 18.35pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">II. Aplikasi Microsoft Excel dan
SPSS Dalam Statistika Deskriptif </span></b><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dari tabel no.1 carilah
mean, median, modus, Kuartil pertama, Desil ke-4, dan Persentil ke-60 dengan
menggunakan aplikasi MS Excel dan SPSS</span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.7pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 512px;">
<tbody>
<tr style="height: 15.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td nowrap="" style="border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">X</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">255,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">265,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">275,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">285,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">295,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">305,00</span></div>
</td>
<td nowrap="" style="border-left: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">350,00</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">F</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">16</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 48.0pt;" width="64"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="tab-stops: 336.9pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="Default" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Mean
</span></div>
<div class="Default" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">X
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="28" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image082.gif" width="235" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Median
= Q<sub>2</sub></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>2</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image108.gif" width="38" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak Q<sub>2</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image110.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image112.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 35,5 = 35 + 0,5</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>2</sub> =
X<sub>35</sub> + 0,5 ( X<sub>35</sub> – X<sub>34</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 275 + 0,5 ( 285 - 275 )</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 285</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="Default" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif";">Modus
=</span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"> Nilai yang paling sering muncul adalah 10</span></b><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>1</sub></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>i</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image078.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak
Q<sub>3</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image090.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image092.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 53,25 = 53 + 0,25</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>3</sub>
<span style="mso-tab-count: 1;"> </span>= X<sub>53</sub> + 0,25 ( X<sub>54</sub>
– X<sub>53</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 295 + 0,25 ( 295 - 295 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 295</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">D<sub>4</sub></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">D<sub>i</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image114.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak
D<sub>4</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image116.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image118.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 2,84 = 2 + 0,84</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">D<sub>4</sub>
<span style="mso-tab-count: 1;"> </span>= X<sub>2</sub> + 0,84 ( X<sub>3</sub>
– X<sub>2</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">= 255 + 0,84 ( 255 - 255 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">= 255</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">P<sub>60</sub></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">P<sub>i</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image094.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak
P<sub>60</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image120.gif" width="52" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image122.gif" width="37" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 42,6 = 42 + 0,6</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">P<sub>60</sub>
<span style="mso-tab-count: 1;"> </span>= X<sub>42</sub> + 0,6 ( X<sub>43</sub>
– X4<sub>2</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 285 + 0,6 ( 285 - 285 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 285</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="CM19" style="text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">Pertemuan
Ke-4 </span></b><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="CM19" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif";">SUB
POKOK BAHASAN : </span></div>
<div class="CM37" style="line-height: 18.4pt; margin-bottom: 18.35pt; margin-left: 95.85pt; margin-right: 13.1pt; margin-top: 0in; text-align: justify; text-indent: -23.9pt;">
<span style="font-family: "Times New Roman","serif";">2.6 Data Berkelompok (Rata-rata,
Median, Modus, Kuartil, Desil, dan Persentil) </span></div>
<div class="CM37" style="line-height: 18.4pt; margin-bottom: 18.35pt; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif";">I.
Selesaikanlah pertanyaan-pertanyaan dibawah ini dengan singkat dan jelas ! </span></b><span style="font-family: "Times New Roman","serif";"></span></div>
<div class="CM56" style="line-height: 18.4pt; margin-bottom: 24.35pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">Untuk soal no. 1 – 10 perhatikan
tabel berikut ini ! </span></b></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -13.85pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 5.1pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border-bottom: none; border: solid black 1.0pt; height: 5.1pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .75pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">DAYA</span></div>
</td>
<td style="border-bottom: none; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 5.1pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .75pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">FREKUENSI</span></div>
</td>
</tr>
<tr style="height: 8.9pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; height: 8.9pt; mso-border-bottom-alt: solid black .75pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">TAHAN</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 8.9pt; mso-border-bottom-alt: solid black .75pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="Default" style="text-align: center;">
<br /></div>
</td>
</tr>
<tr style="height: 9.65pt; mso-yfti-irow: 2;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.65pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .75pt; mso-border-top-alt: solid black .75pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">9,3 – 9,7</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.65pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .75pt; mso-border-top-alt: solid black .75pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">2</span></div>
</td>
</tr>
<tr style="height: 9.25pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.25pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">9,8 – 10,2</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.25pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">5</span></div>
</td>
</tr>
<tr style="height: 9.15pt; mso-yfti-irow: 4;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">10,3 – 10,7</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">12</span></div>
</td>
</tr>
<tr style="height: 9.15pt; mso-yfti-irow: 5;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">10,8 – 11,2</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">17</span></div>
</td>
</tr>
<tr style="height: 9.25pt; mso-yfti-irow: 6;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.25pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">11,3 – 11,7</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.25pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">14</span></div>
</td>
</tr>
<tr style="height: 9.15pt; mso-yfti-irow: 7;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">11,8 – 12,2</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">6</span></div>
</td>
</tr>
<tr style="height: 9.15pt; mso-yfti-irow: 8;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">12,3 – 12,7</span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; height: 9.15pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">3</span></div>
</td>
</tr>
<tr style="height: 9.0pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 9.0pt; mso-border-bottom-alt: solid black .75pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.45pt;" width="151"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">12,8 – 13,2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 9.0pt; mso-border-bottom-alt: solid black .75pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.0pt;" width="132"><div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Times New Roman","serif";">1</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Titik tengah kelas pada kelas yang kelima adalah … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 5 = </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">11,3 – 11,7</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">x<sub>i</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="27" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image124.gif" width="146" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi relatif pada daya tahan kabel antara 11,8 – 12,2
adalah … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 6 = 11,8 – 12,2</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi = 6</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">N = 60</span></b></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin;"><img height="36" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image126.gif" width="327" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi kumulatif kurang dari pada kelas yang ketiga adalah
… JAWAB :</span></div>
<div class="Default" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image032.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3<span style="mso-tab-count: 1;"> </span>= 2 + 5 + 12</span></b></div>
<div class="Default" style="margin-left: .5in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 3;"> </span>=
19</span></b></div>
<div class="Default" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Frekuensi kumulatif lebih dari pada kelas yang ketiga adalah
… JAWAB : </span></div>
<div class="Default" style="margin-left: 22.5pt; tab-stops: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Fk </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="19" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image030.gif" width="16" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">untuk
Kelas ke 3<span style="mso-tab-count: 1;"> </span>= 12 + 17 + 14 + 6 + 3 + 1</span></b></div>
<div class="Default" style="margin-left: 22.5pt; tab-stops: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"><span style="mso-tab-count: 4;"> </span>=
53</span></b></div>
<div class="Default" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Rata-rata hitung dari tabel di atas adalah … JAWAB :</span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">X = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -7.0pt; position: relative; top: 7.0pt;"><img height="28" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image128.gif" width="216" /></span><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";"></span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Median dari tabel di atas adalah … JAWAB :</span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>2</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image108.gif" width="38" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak Q<sub>2</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image130.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image132.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= 30,5 = 30 + 0,5</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>2</sub> =
X<sub>30</sub> + 0,5 ( X<sub>31</sub> – X<sub>30</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 17 + 0,5 ( 17 - 17 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 17</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Modus dari tabel di atas adalah … JAWAB : </span></div>
<div class="Default" style="text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">Kelas ke 4 = </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";">10,8 – 11,2 </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: windowtext; font-family: "Times New Roman","serif";">dengan frekuensi = 17</span></b></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Kuartil pertama dari tabel di atas adalah…. JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>i</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image078.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak Q<sub>1</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image134.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image136.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -5.5pt; position: relative; top: 5.5pt;"><img height="22" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image138.gif" width="138" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Q<sub>1</sub> =
X<sub>15</sub> + 0,25 ( X<sub>16</sub> – X<sub>15</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 12 + 0,25 ( 12 - 12 )</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 22.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>= 12 </span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Desil kesembilan dari tabel di atas adalah … JAWAB : </span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">D<sub>i</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image114.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Letak
D<sub>9</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image140.gif" width="45" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image142.gif" width="30" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image144.gif" width="24" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">=
54,9 = 54 + 0,9 </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">D<sub>9</sub>
<span style="mso-tab-count: 1;"> </span>= X<sub>54</sub> + 0,9 ( X<sub>55</sub> –
X<sub>54</sub>)</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">= 14
+ 0,9 ( 14 - 145 )</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">= 14</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="Default" style="margin-left: .25in; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: windowtext; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: windowtext; font-family: "Times New Roman","serif";">Persentil ke
sembilan puluh dari tabel di atas adalah … JAWAB :</span></div>
<div class="Default" style="margin-left: .25in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">P<sub>i</sub>
= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image094.gif" width="35" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Letak
P<sub>90</sub> = </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image146.gif" width="52" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image148.gif" width="37" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>= </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><img height="31" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image150.gif" width="31" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">=
54,9 = 54 + 0,9</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">P<sub>90</sub>
= X<sub>54</sub> + 0,9 ( X<sub>55</sub> – X<sub>54</sub>)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>= 14 + 0,9 ( 14 - 14 )</span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>= 14</span></b></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-86965360151727685542013-04-22T19:16:00.003-07:002013-04-22T19:16:51.867-07:00[contoh Makalah] Sistem Informasi Manajemen: Sistem Penyiaran Radio<!--[if !mso]>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">BAB I</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PENDAHULUAN</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Latar Belakang</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perkembangan
informasi dewasa ini sangat cepat, jika kita tidak mengikuti</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perkembangan tersebut, maka
kita akan ketinggalan informasi. Untuk menyampaikan informasi pada jarak yang
jauh diperlukan suatu teknologi elektronika telekomunikasi yang bisa
diandalkan kemampuannya. Salah satu sarana yang digunakan
dalam proses penyampaian informasi adalah melalui sistem komunikasi radio
broadcasting yang ditandai dengan berdirinya stasiun-stasiun pemancar</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yaitu
stasiun radio.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Radio merupakan media dengar,
murah, merakyat dan bisa di dengarkan dimana-mana. Radio berfungsi sebagai
media ekspresi, komunikasi, informasi, pendidikan dan hiburan. Radio memang
memiliki kekuatan yang luar biasa dibandingkan media massa lainnya. Dimana
Radio mampu memberikan berita atau kabar paling baru untuk disiarkan pada
pendengarnya. Berita merupakan sesuatu yang baru (<i>news</i>) yang mengandung
makna penting (<i>significant</i>) dan ada pengaruhnya terhadap siapa pun yang
mendengarnya, serta menarik bagi pendengar.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span lang="IN" style="color: #333333;">Siaran
radio menurut Undang-undang Penyiaran no 32/2002 adalah sebuah kegiatan
pemancarluasan siaran melalui sarana pemancaran dan/atau sarana transmisi di
darat, di laut atau di antariksa dengan menggunakan spektrum frekuensi radio
melalui udara, kabel, dan/atau media lainnya untuk dapat diterima secara
serentak dan bersamaan oleh masyarakat dengan perangkat penerima siaran, yang
dilakukan secara teratur dan berkesinambungan.</span></div>
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<span lang="IN" style="color: #333333;">Sifat
utama media radio adalah auditif, yaitu dikonsumsi telinga atau indera
pendengaran. Radio disebut juga sebagai kekuatan kelima di negara karena radio
memiliki kekuatan langsung dibawah surat kabar.</span></div>
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<span lang="IN" style="color: #333333;">Radio
juga merupakan jenis media komunikasi massa sebagai penyalur komunikasi yang
sampai saat ini masih mendapat perhatian dari masyarakat. Beberapa kelebihan
radio lah yang menjadi alasan mengapa sampai saat ini masih banyak masyarakat
yang mencari informasi maupun hiburan lewat radio. Siaran yang berupa
penyampaian pesan dalam bentuk informasi maupun hiburan, saat ini telah banyak
disebarluaskan melalui berbagai stasiun radio.</span></div>
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<span lang="IN" style="color: #333333;">Siaran
radio di Indonesia terdiri dari beberapa jenis yang ditinjau dari segi
frekuensi, gelombang dan penyelenggara. Frekuensi yang terbagi ke dalam FM dan
AM, gelombang terdiri dari long, short, dan medium wave, sedangkan dari segi
penyelenggara, terdiri dari negara, swasta, komunitas, dan asing. Untuk lebih
jelasnya kami akan jelaskan secara rinci dalam makalah ini.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Tujuan </span></b></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Memenuhi tugas mata kuliah Sistem informasi
Manajemen</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Mengetahui perkembangan radio</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Mengetahui sistem penyiaran di radio <b style="mso-bidi-font-weight: normal;">WinFm 95.7 Mhz Bogor</b></span></div>
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<div style="margin-left: .75in; mso-list: l1 level1 lfo1; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Visi<span style="mso-spacerun: yes;"> </span>Dan
Misi Radio WinFm 95.7 Mhz Bogor</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">VISI</span></b></div>
<div align="center" style="text-align: center; text-indent: .5in;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="color: #333333;">“Menjadi Stasiun Radio yang
terdepan dalam menyajikan informasi dan hiburan masyarakat Indonesia”</span></i><span lang="IN" style="color: #333333;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-tab-count: 5;"> </span>MISI</span></b></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Memberikan sajian informasi mengenai berita
secara cepat dan akurat dengan konsep yang kreatif dan inovatif.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span lang="IN" style="background: white; color: #646464;">Menyajikan konsep musik yang bersifat umum yang dibutuhkan
oleh anak muda hingga dewasa.</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">BAB II</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">HASIL
ANALISA SISTEM INFORMASI</span></b></div>
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<br /></div>
<div style="margin-left: 53.5pt; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Tinjauan Perusahaan</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Sejarah
Perusahaan</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">WinFm 95.7 Mhz Bogor <span style="mso-spacerun: yes;"> </span>terbentuk dari hobi pemilik Radio WinFm </span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>yaitu Bapak Erwin Chuzairin <span style="mso-spacerun: yes;"> </span>dibidang teknik.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">radio yang
selalu mengutamakan produk dalam negeri dan kualitasnya yang tidak kalah dengan
produk luar negeri,<span style="mso-spacerun: yes;"> </span>pepatah mengatakan :
“hari gini pakai produk luar negeri mau jadi apa negara ini?” dan kebetulan
owner kami aktif di RAPI, ORARI dan Komunitas Radio lainnya dan membuat pula
Ant, exciter, booster dll. Oleh karena itu kami memberanikan diri untuk membuat
suatu station radio yang didukung langsung oleh DISKOMINFO KAB.BOGOR, dan
tentunya sebelum itu didukung terlebih dahulu oleh masyarakat setempat baik
warga, RT, RW, dan Kelurahan, akhirnya pada tanggal 30 Juli 2011 berdirilah
Radio WinFm 95.7 Mhz.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Kenapa
kami memilih radio ? Karena radio media yang paling cepat untuk memberikan
informasi serta murah dibandingkan media lain, dan kami pun menyajikannya
berupa hiburan yang positif kepada masyarakat luas lewat sms dan interaktif
guna menjalin tali persaudaraan dan silahturahmi, sesuai moto kami ‘kenal di
udara di darat kita saudara’ dan dari kita untuk kita. Radio kami mempunyai
program acara yang bersifat universal untuk semua segmen masyarakat.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kami selalu
berusaha untuk meningkatkan kualitas siaran baik lewat analog maupun via Radio
Internet dengan menggunakan Streaming Radio di Web kami di </span><span lang="IN"><a href="http://winfm957.blogspot.com/"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">http://winfm957.blogspot.com</span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">,
</span><span lang="IN"><a href="http://moderatgroup.com/"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">http://moderatgroup.com</span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
<span style="color: black;">yang bisa menjangkau ke seluruh manca negara,<span style="mso-spacerun: yes;"> </span>oleh karena itu<span style="mso-spacerun: yes;"> </span>kami minta dukungan semua pihak agar Radio
kami bisa berjalan lebih profesional dalam penyiaran serta bertambah jangkauan.</span></span></div>
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<div style="margin-left: 1.0in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">1.2. Aspek Legalitas Perusahaan</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Nama Badan Hukum<span style="mso-tab-count: 1;"> </span>: </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">CV. WIN AURA JAYA</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IT" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Nama Panggilan di Udara<span style="mso-tab-count: 1;"> </span>: </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">WIN FM</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IT" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Frekuensi<span style="mso-tab-count: 3;"> </span>:
FM </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">95.7</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IT" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> MHz</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Berdiri<span style="mso-tab-count: 3;"> </span>: 30 Juli
2011</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IT" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Akte Pendirian<span style="mso-tab-count: 2;"> </span>: </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">16 April 2012
No.26 </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IT" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></b></div>
<div class="MsoNormal" style="margin-left: 3.0in; text-indent: -2.0in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IT" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IT; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Pengesahan Kehakiman<span style="mso-tab-count: 1;"> </span>:</span></b><span class="NoSpacingChar"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">NUR
NADIA TADJOEDIN,S.H<span style="mso-spacerun: yes;"> </span></span></b></span><span class="NoSpacingChar"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span></span></b></span><span class="NoSpacingChar"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">SK.Men.Kum.Dang
<span style="mso-spacerun: yes;"> </span>R.I No.C 1</span></b></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">51.</span></b><span class="NoSpacingChar"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">HT.0301.TH.2000</span></b></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Alamat<span style="mso-tab-count: 1;"> </span>:</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Komplek PEPABRI
Ciluar Permai Sukaraja Bogor</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">No. Telephone<span style="mso-tab-count: 2;"> </span>: +62818-108-291</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">E-mail<span style="mso-tab-count: 4;"> </span>: </span></b><span lang="IN"><a href="mailto:winfm@ymail.com"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">winfm@ymail.com</span></b></a></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Twitter<span style="mso-tab-count: 3;"> </span>: winfm957</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Facebook<span style="mso-tab-count: 3;"> </span>: WinFm Redio
Station</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">NPWP<span style="mso-tab-count: 4;"> </span>:
31.521.844.6-403.000</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">SIUP<span style="mso-tab-count: 4;"> </span>:
No.01488/10-20PK/PO/</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">TDP<span style="mso-tab-count: 4;"> </span>:
10.20.3.46.08257</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Bank<span style="mso-tab-count: 4;"> </span>: BCA</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">No. Rekening<span style="mso-tab-count: 3;"> </span>: 0950708514</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Struktur
Organisasi</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Analisa sistem penyiaran Di Radio WinFm 95.7 Mhz
Bogor</span></b></div>
<div style="margin-left: 1.0in;">
<span lang="IN" style="color: #333333;">Siaran radio
merupakan kombinasi yang menggunakan simbol audio (suara) yang disiarkan dari
stasiun pemancar radio dan diterima khalayak melalui pesawat penerima.<span style="mso-spacerun: yes;"> </span>Dalam mempersiapkan acara siaran radio harus
harus memperhatikan beberapa faktor yang menentukan efektifitasan siaran
tersebut, yaitu :</span></div>
<div style="margin-left: 1.25in; mso-list: l3 level1 lfo8; text-indent: -.25in;">
<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Faktor situasional atau lingkungan </span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">cara atau metode penyampaian </span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">materi siaran itu sendiri </span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: #333333;">Prosedur berjalan sistem <span style="mso-spacerun: yes;"> </span>siaran radio di WinFm adalah dengan metode yang
telah ditentukan yaitu :</span></b></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Penyiar menyalakan BOSSTER pemancar radio yang
terhubung</span></div>
<div style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 1.0in; margin-right: 0in; margin-top: 5.0pt;">
<span lang="IN" style="color: #333333;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Kepada
perangkat siaran dan tower radio.</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Masuk ruang siaran, menyalakan komputer yang
digunakan untuk siaran, mempersiapkan aplikasi-aplikasi yang akan digunakan
untuk siaran dan menyiapkan perangkat seperti microphone, mixer, dll.</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333;">pemilihan
topik, selaraskan dengan format atau programming, dengan menyiasati dampak apa
yang akan muncul di benak pendengar.</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333;">Input lagu
opening siaran sesuai program acara yang telah ditentukan</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: #333333;">Opening
pengantar penyiar di awal lagu, tuturan pengantar disampaikan oleh penyiar yang
tengah bertugas, sementara tuturan isi bisa dikomunikasikan oleh penyiar itu
sendiri. </span></div>
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<span lang="IN" style="color: #333333;">Opening
siaran diantaranya :</span></div>
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<span lang="IN" style="color: #333333;">-
kata sapaan</span></div>
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<span lang="IN" style="color: #333333;">-
nama penyiar</span></div>
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<span lang="IN" style="color: #333333;">-
sebutan bagi pendengar</span></div>
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<span lang="IN" style="color: #333333;">-
nama program</span></div>
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<span lang="IN" style="color: #333333;">-
nama dan frekuensi stara (stasiun radio)</span></div>
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<span lang="IN" style="color: #333333;">-
waktu (jam dan tanggal)</span></div>
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<span lang="IN" style="color: #333333;">-
sekuen (episode, edisi, sesi)</span></div>
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<span lang="IN" style="color: #333333;">-
isi acara (topik, masalah, bintang tamu) </span></div>
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<span lang="IN" style="color: #333333;">-sounding
nomer <span style="mso-spacerun: yes;"> </span>dan <span style="mso-spacerun: yes;"> </span>nomer sms</span></div>
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<span lang="IN" style="color: #333333;">6.<span style="mso-spacerun: yes;"> </span>Ditengah siaran, tidak boleh tertinggal untuk
pemutaran iklan.</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-spacerun: yes;"> </span>Ada dua macam jenis iklan yaitu :</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Iklan Adllips : iklan baca yang telah disediakan
oleh pihak management radio untuk dibacakan oleh penyiar yang sedang melakukan
siaran.</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Iklan Spot : iklan yang telah di produksi oleh
Music Director untuk diputar disetiap acara radio yang berdasarkan ketentuan dr
pihak marketing radio.</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;"><span style="mso-spacerun: yes;"> </span>1<span style="mso-spacerun: yes;"> </span>jam pertama membacakan request yang masuk via
SMS</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;"><span style="mso-spacerun: yes;"> </span>1<span style="mso-spacerun: yes;"> </span>jam berikutnya membuka request lewat layanan
telepon</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;"><span style="mso-spacerun: yes;"> </span>1 jam
terakhir membacakan request via facebook dan twitter</span></div>
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<span lang="IN" style="color: #333333;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #333333;">Bila acara telah selesai dibawakan, langsung
closhing acara.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sarana
dan Prasarana dalam Ruang Siaran</span></b></div>
<div class="MsoNormal" style="margin-left: 63.85pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">a. <span style="mso-spacerun: yes;"> </span>Audio
Mixer</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mixer
adalah alat untuk mengatur sinyal elektrik dari microphone studio, tape
recorder, dan sinyal prosesor. Operator menggerakan isarat ini dengan
knob/tombol, kemudian mengarahkan kembali sinyal ke tape recorder, sinyal
prosesor, dan monitor power amplifier. namun sekarang telah banyak keluar audio
mixer yang tidak hanya berfungsi sebagai pencampursaja namun juga sebagai
pemroses audio ini dinamakan consul atau juga banyak yang menyebut dengan mixer
consul.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mempelajari
alat yang satu ini emang agak ribet, tapi jika anda tekun, pasti anda bisa
menguasai. Anda haruslah bisa menghafal chanel-chanel mixer yang anda gunakan.
chanel microphone, komputer, hybrid telepon, vcd/dvd, perangkat relay, dsb.
Insya allah tidak berselang lama, anda akan otomatis mengetahui posisi fader
(pada foto disamping, fader adalah tombol yang berwarna hitam. biasanya
digerakkan dari bawah ke atas). Jangan lupa juga untuk memperhatikan
lampu/layar level indikator yang ada di mixer anda, sehingga anda bisa
mencocokkan intensitas volume lagu dan microphone anda.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes;"><img border="0" height="211" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image004.jpg" width="459" /></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">b.<span style="mso-spacerun: yes;"> </span>Microphone</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Microphone
adalah sebuah alat yang digunakan untuk menghantarkan getaran suara kepada out
speaker. Maka ujung tombak pengeras suara adalah microphone, benda ini dapat
dikunjungi dengan beberapa macam istilahnya ada yang mono dan stereo, berkaki
dua dan empat, basic dan wireless, microphone classic dan moderen, microphone
buat rekaman hingga microphone yang sering digunakan untuk adzan di mushola</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes;"><img border="0" height="203" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image006.jpg" width="381" /></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">c. Komputer</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Komputer adalah media informasi dengan
memasukan input dan <span style="mso-spacerun: yes;"> </span>memproses data
dengan mengeluarkan hasil output yang kita inginkan dan bekerja secara
otomatis. Dikerjakan dengan software atau applikasi dan tersimpan melalui media
penyimanan data.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Data
adalah bahan dasar yang akan diproses untuk menghasilkan sebuah informasi.
Jadi, informasi adalah kumpulan kumpulan data yang diolah menjadi bentuk yang
lebih berarti untuk penerima informasi tersebut, contohnya lagu-lagu yang akan
diputar di radio</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes;"><img border="0" height="214" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="314" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">d. Software</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 10.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;">Macam-macam
software yang dapat digunakan untuk siaran.<br />
<span style="mso-spacerun: yes;"> </span><span style="color: black; mso-themecolor: text1;">Diantaranya Adobe Cool Edit, SAM Broadcater, Dll</span></span></div>
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<span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.5pt; line-height: 115%; mso-bidi-font-family: Helvetica; mso-themecolor: text1;"><span style="mso-spacerun: yes;"> </span>WinFm menggunakan aplikasi SAM Broadcaster
ketika proses siaran <span style="mso-spacerun: yes;"> </span>dan pemutaran
lagu sedang berlangsung.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 10.5pt; line-height: 115%; mso-bidi-font-family: Helvetica; mso-themecolor: text1;">SAM BROADCAST</span></div>
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="304" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image010.jpg" width="575" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">EVERYTHING</span></div>
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<br /></div>
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="315" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image012.jpg" width="575" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
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<br /></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Tampilan ketika sedang input lagu</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="310" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image014.jpg" width="575" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
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<br /></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Tampilan SMS Masuk</span></div>
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="310" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image016.jpg" width="566" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Aplikasi khusus untuk Music Director</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Sebagai sarana untuk manajemen data playlist
lagu yang akan dimainkan di ruang siar.</span></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">• Penjawalan Lagu sangat ketat sehingga lagu
yang muncul di Komputer Onair adalah lagu-lagu yang yang sudah diset oleh
seorang Music director.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">• Dapat membuat chart atau urutan lagu yang
sering diputar.</span></div>
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<br /></div>
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="350" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image018.jpg" width="578" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">e. Headphones</span></b></div>
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<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">Fungsi headphone adalah untuk mendengarkan
aktifitas yang sedang mengudara. Sehingganya penyiar diwajibkan untuk
menggunakan headphones disaat siaran berlangsung. Headphones juga sengaja diadakan
untuk mengantisipasi brooming jika kita menggunakan speaker kontrol yang biasa,
mengingat dalam ruangan tersebut microphone juga aktif ketika anda menyiar.
Jangan lupa perhatikan tanda L dan R di speaker headphones. tanda L berarti
LEFT yag artinya posisi di telinga kiri dan R berarti RIGHT yang berarti
digunakan di telinga kanan.</span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="168" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image020.jpg" width="320" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">f. </span></b><b><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Helvetica; mso-themecolor: text1;">Hybrid Telepon</span></b><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hybrid
adalah sebuah alat yang mengkonversi sambungan telepon biasa ke mixer siaran
anda. Hal ini membuatan anda bisa berkomunikasi langsung dengan pendengar. Anda
juga harus bisa mengenali alat tersebut, biasanya hybrid diaktifkan sebelum
fader mixer digeser keatas, hal ini mengantisipasi adanya bunyi yang tidak
diinginkan terdengar oleh pendengar.</span></div>
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text1;"><img border="0" height="231" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image022.jpg" width="291" /></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">g. Modem</span></b></div>
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<span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;">Modem adalah singkatan dari modulator-demodulator
yaitu alat yang digunakan untuk menghantar dan menerima data dari sebuah PC ke
PC lainnya melalui kabel telephone. Modem adalah alat yang bertugas untuk
menukar data dari bentuk digital ke analog dan sebaliknya. Dengan adanya
internet, dunia siaran akan terbantu, karena script writer biasanya mencari
bahan berita dari internet. Penyiar juga bisa mendapatkan bahan obrolan dari
internet. Bahkan siaran radio dapat didengarkan oleh seluruh dunia dengan
proses streaming.</span></div>
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<span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;"><br />
</span><span lang="IN"><a href="http://4.bp.blogspot.com/_N4haMKTzT-E/TKskWQYNkzI/AAAAAAAAAIQ/7C4IY6QUff4/s1600/DVB+World+USB.jpg"><span lang="EN-US" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Helvetica; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img border="0" height="225" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image023.jpg" width="320" /></span></span></a></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">h. <span style="mso-bidi-font-weight: bold;">Antena</span><br />
</span></b><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;">Sebuah antena adalah
bagian vital dari suatu pemancar atau penerima yang berfungsi untuk menyalurkan
sinyal radio ke udara. Fungsi antena adalah untuk mengubah sinyal listrik
menjadi sinyal elektromagnetik, lalu meradiasikannya (Pelepasan energy
elektromagnetik ke udara / ruang bebas)<br />
</span><span lang="IN"><a href="http://3.bp.blogspot.com/_N4haMKTzT-E/TKskWKDpEAI/AAAAAAAAAII/_dtm7mKK17s/s1600/TOWER.JPG"><span lang="EN-US" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Helvetica; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img border="0" height="229" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image025.jpg" width="208" /></span></span></a></span><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;"></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -.25in;">
<span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Verdana; mso-fareast-font-family: Verdana;"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: text1;">STL ( Studio Transmitter Link)</span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"><br />
</span><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;">STL berguna untuk memancarkan program siaran
dari studio ke pemancar dengan lokasi yg berbeda. Kami Desain dengan system
dual conversi untuk kepekaan dan selektifitas yang handal, tersedia dalam mode
manual dan LCD Display<br />
<br />
</span><span lang="IN"><a href="http://1.bp.blogspot.com/_N4haMKTzT-E/TKsl5Ny3UyI/AAAAAAAAAI4/Iy5T-zay_0U/s1600/s_1357173_lcdoke.jpg"><span lang="EN-US" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Helvetica; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img border="0" height="150" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image026.jpg" width="219" /></span></span></a></span><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto; mso-list: l5 level1 lfo9; text-indent: -.25in;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica; mso-themecolor: text1;">Penguat (Amplifier)</span></b><span lang="IN" style="color: black; font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica; mso-themecolor: text1;"> </span><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; mso-add-space: auto;">
<span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;">adalah komponen elektronika yang dipakai untuk
menguatkan daya (atau tenaga secara umum). Dalam bidang audio, amplifier akan
menguatkan signal suara (yang telah dinyatakan dalam bentuk arus listrik) pada bagian
inputnya menjadi arus listrik yang lebih kuat di bagian outputnya. Besarnya
penguatan ini sering dikenal dengan istilah gain. Nilai dari gain yang
dinyatakan sebagai fungsi frekuensi disebut sebagai fungsi transfer.<br />
intermediate Power Amplifier (IPA) dibutuhkan pada beberapa pemancar untuk
meningkatkan tingkat daya RF agar mampu menghandle final stage<br />
power Amplifier di tingkat akhir menaikkan power dari sinyal sesuai yang
dibutuhkan oleh sistem antena<br />
<br />
</span><span lang="IN"><a href="http://3.bp.blogspot.com/_N4haMKTzT-E/TKvsKrc3fHI/AAAAAAAAAJQ/13iTSoE1Cjg/s1600/High_Power_FM_Amplifier_main.jpg"><span lang="EN-US" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: Helvetica; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img border="0" height="165" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image028.jpg" width="402" /></span></span></a></span><span lang="IN" style="font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 115%; mso-bidi-font-family: Helvetica;"></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 53.5pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Permasalah sistem
penyiaran di Radio WinFm 95.7 Mhz<span style="color: black; mso-themecolor: text1;"></span></span></b></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-54036772149540770192013-04-22T19:14:00.001-07:002013-04-22T19:14:03.527-07:00Persediaan Barang Dagang (Penilaian & Pencatatan)<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB XVI : PERSEDIAAN BARANG DAGANG (Penilaian dan
Pencatatan)</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">HARGA TERENDAH ANTARA HARGA POKOK DAN HARGA PASAR</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga terendah
antara harga pokok dan harga pasar adalah penilaian persediaan dimana
persediaan dilaporkan pada harga yang terendah antara harga pokok dan harga
pasar (nilai gantinya). Metode harga terendah antara harga pokok dan harga
pasar dapat diterapkan dengan tiga cara yaitu : (a) pada tiap-tiap jenis
barang, (b) pada tiap-tiap kelompok besar barang, (c) pada nilai persediaan
secara keseluruhan.</span></div>
<a name='more'></a><br />
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">KARTU STOK</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kartu stok
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kartu stok, yaitu penambahan , pengurangan dan saldo yang ada setelah
terjadinya suatu transaksi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">BEBAN DIBAYAR DIMUKA</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Beban dibayar
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untuk atau member manfaat dimasa mendatang. Beban dibayar dimuka dapat dicatat
dengan dua cara yaitu, (a) mula-mula dicatat dalam akun aktiva, (b) mula-mula
dicatat dalam akun beban.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENDAPATAN MASIH HARUS DITERIMA</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pendapatan masih
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diterima contohnya bunga atas wesel tagih yang sudah dihasilkan tetapi uangnya
belum diterima karena wesel tersebut belum jatuh tempo.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-11213392076839839312013-04-22T19:13:00.001-07:002013-04-22T19:13:58.011-07:00Persediaan Barang Dagang (Penilaian & Pencatatan)<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB XVI : PERSEDIAAN BARANG DAGANG (Penilaian dan
Pencatatan)</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">HARGA TERENDAH ANTARA HARGA POKOK DAN HARGA PASAR</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga terendah
antara harga pokok dan harga pasar adalah penilaian persediaan dimana
persediaan dilaporkan pada harga yang terendah antara harga pokok dan harga
pasar (nilai gantinya). Metode harga terendah antara harga pokok dan harga
pasar dapat diterapkan dengan tiga cara yaitu : (a) pada tiap-tiap jenis
barang, (b) pada tiap-tiap kelompok besar barang, (c) pada nilai persediaan
secara keseluruhan.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">KARTU STOK</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kartu stok
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terjadi transaksi dalam satu jenis barang. Ada tiga hal yang dicatat dalam
kartu stok, yaitu penambahan , pengurangan dan saldo yang ada setelah
terjadinya suatu transaksi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">BEBAN DIBAYAR DIMUKA</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Beban dibayar
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untuk atau member manfaat dimasa mendatang. Beban dibayar dimuka dapat dicatat
dengan dua cara yaitu, (a) mula-mula dicatat dalam akun aktiva, (b) mula-mula
dicatat dalam akun beban.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENDAPATAN MASIH HARUS DITERIMA</span></b></div>
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diterima contohnya bunga atas wesel tagih yang sudah dihasilkan tetapi uangnya
belum diterima karena wesel tersebut belum jatuh tempo.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-14881015302722295692013-04-22T19:10:00.001-07:002013-04-22T19:10:07.918-07:00Persediaan Barang Dagang (Penetapan Harga Pokok)<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB XV : PERSEDIAAN BARANG DAGANG (Penetapan Harga
Pokok)</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENETAPAN HARGA POKOK PERSEDIAAN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Nilai persediaan
barang dagang ditentukan oleh gabungan dua factor, yaitu kuantitas dan harga
pokok. Kuantitas persediaan dapat diperoleh melalui perhitungan secara fisik.
Harga pokok persediaan adalah harga untuk memperoleh persediaan tersebut.
Disamping harga beli, termasukdalam harga pokok persediaan adalah semua biaya
yang terjadi sampai dengan persediaan siap dijual, misalnya biaya pengangkutan,
bea masuk dan asuransi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesulitan dalam
menetapkan harga pokok persediaan adalah apabila selama satu periode, barang
yang sama diperoleh dengan beberapa harga yang berbeda. Apabila demikian ,perlu
ditentukan harga yang akandigunakan untuk menetapkan harga pokok persediaan.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">METODE FIFO <i style="mso-bidi-font-style: normal;">(first
in-first out)</i></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metode FIFO <i style="mso-bidi-font-style: normal;">(first in-first out)</i> adalah metode
penetapan harga pokok persediaan yang didasarkan atas anggapan bahwa
barang-barang terdahulu dibeli akan merupakan barang yang dijual pertama kali.
Dalam metode ini persediaan akhir dinilai dengan harga pokok pembelian yang
paling akhir.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika perusahaan
menggunakan metode FIFO, persediaan akan dinilai dengan harga pembelian paling
akhir. Apabila kuantitas pada pembelian ini tidak cukup diterapkan pada
persediaan akhir, maka akan diambilkan dari pembelian terakhir berikutnya,
demikian seterusnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENGARUH PERBEDAAN METODE PENETAPAN HARGA POKOK</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akibat dari
berbedanya nilai persediaan akhir dan harga pokok penjualan adalah berbedanya
laba bersih, total aktiva maupun total modal. Laba bersih tertinggi akan
diperoleh apabila perusahaan menggunakan metode FIFO. Laba bersih terendah akan
dihasilkan metodeLIFO. Pada metode FIFO total aktiva<span style="mso-spacerun: yes;"> </span>dan total modal juga menghasilkan angka yang
tertinggi sedang metode LIFO menghasilkan angka terendah. Metode rata-rata akan
menghasilkan laba bersih, total aktiva dan total modal diantara nilai menurut
FIFO dan LIFO.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">METODE IDENTIFIKASI KHUSUS</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metode
Identifikasi Khusus adalah metode penerapan harga pokok persediaan yang
didasarkan atas harga pokok yang dikeluarkan khusus untuk barang-barang yang
bersangkutan. Metode ini , dalam praktik hanya cocok untuk barang-barang yang
jumlahnya tidak banyak dan nilai persatuannya tinggi, seperti misalnya mobil
bekas dan lukisan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">METODE TAKSIRAN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada dua metode
taksiran yang dapat digunakan, yaitu metode eceran dan metode laba bruto. Perlu
dicatat bahwa harga pokok persediaan yang dihitung dengan metode taksiran hanya
boleh dilakukan untuk penyusunan laporan keuangan interim (misalnya bulanan,
kuartalan, semesteran).</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">METODE ECERAN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metode eceran
adalah metode penetapan<span style="mso-spacerun: yes;"> </span>harga pokok
persediaan secara taksiran yang didasarkan atas dasar hubungan, yang terdapat
dalam tahun berjalan, antara harga pokok dengan harga jual. Metode eceran banyak
digunakan oleh perusahaan dagang eceran seperti took serba ada.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">METODE LABA BRUTO</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metode laba
bruto adalah metode penetapan harga pokok persediaan secara taksiran yang
didasarkan atas hubungan, yang terdapat dalam priode yang lalu, antara laba
bruto dengan harga jual. Perbedaan metode laba bruto dengan metode eceran
terletak dalam cara penentuan presentase.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-41224466438266705452013-04-22T19:05:00.004-07:002013-04-22T19:05:48.384-07:00Piutang Dagang<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB XIII : PIUTANG DAGANG</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PIUTANG DAGANG</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengertian nya
adalah merupakan kebiasaan bagi perusahaan utk memberikan kelonggaran kpd </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(315 para
pelanggan pd wkt melakukan penjualan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sisi lain dari
penjualan kredit adlh timbulnya utang. Ini berati perusahaan mempunyai hak
klaim terhadap seseorang atau nperusahaan lain. Piutang pd umumnya dpt di
kelompokan menjadi piutang dagang dan piutang lain-lain. Piutang yg berasal
dari penjualan barang dan jasa yg merupakan kegiatan usaha normal perusahaan di
sebut piutang dagang atau piutang usaha (trade receivables). Piutang dagang
terdapat piutang-piutang jenis lain misalnya piutang pegawai, piutang bunga,
piutang dari perusahaan afiliasi, piutang pemegang saham, dll.</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENILAIAN DAN LAPORAN</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tujuan
pelaporan, piutang di nilai sebesar jmlh yg di harapkan dpt di terima.
Perbedaan di sebabkan perusahan tlh mengurangkan, dr jmlh piutangnya, penyisihan
terhadap piutang-piutang yg tdk akan tertagih. Contoh penyajian piutang dlm
neraca tampak di bwh ini.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">piutang dagang<span style="mso-tab-count: 5;"> </span>Rp
12.250</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dikurangi:
penyisihan piutang tak tertagih<span style="mso-tab-count: 2;"> </span>Rp<span style="mso-spacerun: yes;"> </span>)</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Piutang neto<span style="mso-tab-count: 6;"> </span>Rp
11.935</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun piutang tak
tertagih merupakn akun kontra (contra account). Wlwpun saldo normal akun ini
adlh kerdit tetapi si sajikan sbg pengurang atas akun aktiva yg bersangkutan.
Piutang dpt di kategori aktiva lancar, apabila kenytaan mnunjukan bhw piutang
tsb berjangka wkt lbh dr setahun, mk hrs di golongkan sbg piutang jangka
panjang.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENYISIHAN PIUTANG TAK TERTAGIH</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pada dasarnya
terdapat 2 cara untuk menaksir jumlah penyisihan utk piutang tak tertagih
yaitu:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(1) berdasarkan saldo piutang dan </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(2) berdasarkan saldo penjualan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENYISIHAN ATAS
DASAR SALDO PIUTANG</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utk
menggambarkancara ini anggaplah bhw saldo piutang pd tgl 1 january 200A adlh Rp
8.750 dan saldo piutang<span style="mso-spacerun: yes;"> </span>pd tgl 31
Desember 200A adlh Rp 12.250. Anggaplah juga bhw penyisihan piutang tak
tertagih di hitung sebesar 3% dr saldo rata-rata piutang.penyisihan piutang tak
tertagih pd tgl 31 Desember 200A sbb:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Saldo piutang
rata-rata<span style="mso-tab-count: 3;"> </span>=
Rp 8.750 + Rp 12.250</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 7;"> </span><span style="mso-spacerun: yes;"> </span>2</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 6;"> </span>=
Rp 10.500</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyisihan
piutang tak tertagih<span style="mso-tab-count: 2;"> </span>=
Rp 3% x Rp 10.500</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 6;"> </span>=
Rp 315</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jmlh penyisihan
sebesar Rp 315 ini hrs muncul di neraca sbg saldo pos penyisihan piutang tak
tertagih.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENYISIHAN ATAS DASAR SALDO PENJUALAN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perhitungan
penyisihan tak tertagih dgn cara ini di lakukan dgn menetapkan suatu persentasi
tertentu terhadap penjualan. Sedpt mgkn angka penjualan yg di pakai adlh
0penjualan kredit. Penjualan kredit bersih selama thn 200A berjumlah Rp 170.400
dan manajemen perusahaan menetapkan bhw penyisihan di hitung sebesar ¼%dr
penjualan. Piutang tak tertagih slma thn 200A di hitung sbg ¼% x Rp 170.400 =
Rp 426</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ayat jurnal
penyesuaian yg hrs di bwt sbb: </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(d)<span style="mso-spacerun: yes;"> </span>Beban piutang tak tertagih<span style="mso-tab-count: 2;"> </span>426</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(K)<span style="mso-spacerun: yes;"> </span>penyisihan piutang tak tertagih<span style="mso-tab-count: 2;"> </span>426</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENGHAPUSAN PIUTANG</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyisihan
piutang tak tertagih merupakan pembebanan kemungkinan rugi krna tdk tertagihnya
piutang.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pencatatan
penghapusan piutang anggaplah bhw saldo piutang dagang pd tgl 31 Desnber 200A
adlh Rp 12.250. Saldo penyisihan piutang tak tertagih yg berhbgn dgn utk tgl yg
sm adlh Rp 315.pd tgl 15 january 200B di putuskan bhw piutang kpd PT Kurnia
sbsr Rp 50 di hpskan krna yg bersangkutan tlh di nytakan bangkrut. Ayat jurnal
nya sbb: </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(d)<span style="mso-spacerun: yes;"> </span>penyisihan piutang tak tertagih<span style="mso-tab-count: 3;"> </span>50</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(k)<span style="mso-spacerun: yes;"> </span>piutang dagang/PT Kurnia<span style="mso-tab-count: 4;"> </span>50</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PENERIMAAN
PIUTANG DI HAPUSKAN</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pd tgl 1 juni
200B PT Kurnia dtg dan melunasi utangnya. Ayat jurnalnya sbb:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span>(1)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(D)<span style="mso-spacerun: yes;"> </span>piutang dagang/PT Kurnia<span style="mso-tab-count: 2;"> </span>50</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(K)<span style="mso-spacerun: yes;"> </span>penyisihan piutang tak tertaggih<span style="mso-tab-count: 2;"> </span>50</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span>(2)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(D) Bank<span style="mso-tab-count: 5;"> </span>50</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(K)<span style="mso-spacerun: yes;"> </span>piutang dagang/PT Kurnia<span style="mso-tab-count: 3;"> </span>50</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">METODE
PENGHAPUSAN LANGSUNG</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengertiannya
adlh mencatat kerugian krna tdk tertagihnya piutang pd saat piutang yg
bersangkutan di putuskan utk di hpskan, dsbt metode penghapusan langsung
(direct write-off methode). Pd tgl<span style="mso-spacerun: yes;"> </span>17
Mei 200Amanajemen perusahaan (yg tdk menggunakan metode<span style="mso-spacerun: yes;"> </span>penyisihan) memutuskan bhw piutang PT Abadi
sbsr Rp 1.500 di hpskan. Ayat jurnalnya sbb:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(D) beban
piutang tak tertagiih<span style="mso-tab-count: 2;"> </span>1.500</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(K)<span style="mso-spacerun: yes;"> </span>piutang dagang/PT Abadi<span style="mso-tab-count: 4;"> </span>1..500</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 4.25in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">UMUR
PIUTANG<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Umur piutang
adalah jangka Wktu sejak di catatnya transaksi penjualan sampai dengan saat di
buatnya daftar piutang…Misalnya piutang yg berumur 1-30 hari; 31-60 hari; dan
seterusnya..Perhatikan contoh berikut..</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 54.4pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="6" style="border: solid black 1.0pt; height: 54.4pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 6.65in;" valign="top" width="638">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Nama<span style="mso-spacerun: yes;"> </span>: Toko Megah<span style="mso-spacerun: yes;">
</span>File<span style="mso-spacerun: yes;"> </span>:M</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Alamat<span style="mso-spacerun: yes;"> </span>: Jl. Salemba
12, Jakarta<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Nomor<span style="mso-spacerun: yes;">
</span>:05</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 43.15pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; height: 43.15pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 43.15pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>bukti</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 43.15pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">keterangan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 43.15pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 43.15pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 43.15pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sep<span style="mso-spacerun: yes;">
</span>1</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saldo awal</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>5</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>580</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pnjualan kredit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>600</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>600</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>15</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>323</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">penagihan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>600</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>20</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">607</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan lredit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>400</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>400</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des<span style="mso-spacerun: yes;">
</span>2<span style="mso-spacerun: yes;"> </span></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">720</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan kredit</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>250</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>650</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perhitungan umur
piutang kepada Toko Megah yg pada tanggal 31 Desember 200A bersaldo Rp 650.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pngelompokan
umur di lakukan menurut golongan 1-30 hari; 31-60 hari; 91-120 hari dan di atas
121 hari.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-57536133645251690842013-04-22T19:03:00.001-07:002013-04-22T19:03:24.637-07:00Kas & Surat-surat Berharga<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB XII : KAS DAN SURAT-SURAT BERHARGA</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENILAIAN DAN PELAPORAN KAS</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Yang di maksud dengan kas adalah
segala sesuatu (baik yang berbentuk uang atau bukan) yang dapat tesedia segera
dan di terima sebagai alat pelunasan kewajiban pada nilai nominalnya. Termasuk
dalam kas adalah Rekening giro di bank dan uang kas yg ada di perusahaan.</span></div>
<a name='more'></a><br />
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENGANDALIAN KAS</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Beberapa hal yg harus diperhatikan
pada pengelolaan kas adalah :</span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perencanaan arus kas (<i style="mso-bidi-font-style: normal;">cash flow planning</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengendalian penerimaan
kas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengendalian
pengeluaran kas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Melakukan rekonsiliasi
bank.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penerapan sistem dana
tetap untuk kas kecil.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">ANGGARAN KAS </span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Anggran
kas dapat di gunakan sebagai alat pengendalian penerimaan dan pengeluaran kas.
Pada masa tertentu, anggaran kas di bandingkan dengan realisasinya.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENERIMAAN DAN PENGELUARAN KAS </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Prosedur
penerimaan kas perlu mempertimbangkan hal-hal sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat pemisahan tugas
antara yang menyimpan,yang menerima dan yang mencatat penerimaan uang.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Setiap penerimaan uang
langsung di setor ke bank sebagaimana adanya.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Prosedur
pengeluaran kas harus memperhatikan hal-hal sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Semua pengeluaran di
lakukan dengan cek. Pengeluaran-pengeluaran dalam jumlah kecil dilakukan dengan
dana kas kecil.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Semua pengeluaran kas
harus memperoleh persetujuan dari pihak yang berwenang terlebih dahulu.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Terdapat pemisahan
tugas antara yang berhak menyetujui pengeluaran kas,yang menyimpan uang kas dan
melakukan pengeluaran serta yang mencatat pengeluaran kas.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">SISTEM VOUCHER</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Salah satu prosedur yg dapat di
gunakan untuk mengendalikan pengeluaran kas adalah sistem voucher (<i style="mso-bidi-font-style: normal;">voiucher system</i>). Jika di gambarkan
secara sederhana maka sistem voucher adalah seperti gambar di bawah .</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></div>
<div style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-element: para-border-div; padding: 1.0pt 4.0pt 1.0pt 4.0pt;">
<div class="MsoNormal" style="border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>VOUCHER<span style="mso-spacerun: yes;">
</span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;">
</span>BUKU VOUCHER<span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>ARSIP VOUCHER BELUM DI BAYAR<span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
chek </span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;">
</span></span></div>
<div class="MsoNormal" style="border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
BUKU VOUCHER<span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>BUKU CEK KELUAR<span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: "Times New Roman"; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">ARSIP VOUCHER
TELAH DI BAYAR<span style="mso-spacerun: yes;"> </span></span></div>
</div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">VOUCHER </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dalam
sistem voucher, setiap pembelian barang dan jasa yang pada akhirnya harus di
selesaikan dengen pengeluaran uang, di buatkan bukti intern yg di sebut
voucher.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">BUKU VOUCHER </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dalam
sistem voucher, semua transaksi pembelian, baik tunai maupun kredit, di catat
terlebih dahulu sebagai utang voucher (<i style="mso-bidi-font-style: normal;">voucher
payable</i>). Setelah di buatkan voucher, setiap transaksi di catat di dalam
buku voucher. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">ARSIP VOUCHER BELUM DI BAYAR </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Seteleh
di catat dalam buku voucher, tahap berikutnya adalah menyimpan voucher yg
bersangkutan dalam “Arsip Voucher Belum Dibayar”. Dalam arsip ini, voucher di
simpan menurut tanggal pembayaran. Pada saat harus di bayar, voucher di ambil
dari arsip untuk di buatkan cek.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">BUKU CEK KELUAR </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Seperti
telah di jelaskan, pada saat harus di bayar,voucher di ambil dari arsip voucher
belum dibayar untuk di buatkan cek. Pada saat kolom “Pembayaran” dari buku
voucher di isi dengan tanggal dan nomor cek yang di keluarkan. Cek yang di
keluarkan perusahaan di catat dalam buku cek keluar.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">ARSIP VOUCHER TELAH DI BAYAR </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Setelah
di bayar voucher dan dokumen-dokumen lain nya di cap “LUNAS” kemudian di simpan
dalam arsip “Voucher Telah Dibayar”. Arsip ini di buat terpisah dengan “Voucher
Belum Dibayar”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">SALDO BUKU </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Dalam rekonsiliasi bank, saldo buku
adalah akun bank di buku besar perusahaan. Saldo buku dapat di hitung setelah
pemindahan dari buku penerimaan bank dan buku cek keluar selesai di lakukan.
Buku penerimaan bank padahakikatnya sama dengan buku penerimaan kas yang telah
di bicarakan sebelumnya. Akan tetapi, untuk memungkinkan di buatkan rekonsiliasi
bank, buku harian tersebut perlu di tambah dengan kolom yang menunjukan jumlah
serta dokumen penyetoran uang ke bank.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PROSEDUR REKONSILIASI </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rekonsiliasi
bank di gunakan dengan jalan :</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mencocokan setiap
penyetoran yg terdapat dalam buku penerimaan bank dengan setiap ayat jurnal
kredit dalam laporean rekening koran.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mencocokan setiap
pengeluaran uang yg terdapat dalam buku cek keluar denagan setiap ayat jurnal
debit dalam laporan rekening koran.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pos pos
rekonsiliasi yang termasuk dalam bagian pertama rekonsiliasi bank terdiri dari:</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l5 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penerimaan dan
pengeluaran telah di catat oleh bank, tetapi belum di catat oleh perusahaan.
Hal ini di sebabkan oleh kelambatan perusahaan dalam pencatatan.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l5 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesalahan pencatatan di
lakukan oleh perusahaan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">JURNAL PENYESUAIAN </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rekonsiliasi
bank menunjukan bahwa ada beberapa transaksi penerimaan dan pengeluaran uang yg
belum di catat perusahaan. Di samping itu, terdapat kesalahan pencatatan yg
berlum di koreksi. Untuk itu ayat jurnal penyesuaian perlu di buat. Ayat jurnal
penyesuaian atau koreksi yg di buat untuk pos-pos rekonsiliasi yang terdapat
dalam bagian pertama rekonsiliasi bank. Pos-pos ini muncul karena kelambatan
dalam mencatat transaksi atau peencatatan oleh perusahaan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">DANA KECIL </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Untuk mengatasi pengeluaran-pengeluaran
kecil seperti ongkos becak.ongkos taksi membeli guala dan lain-lain. Perusahaan
menyisihkan sejumlah uang tertentu yang di sebut dana kecil.(<i style="mso-bidi-font-style: normal;">prety cash fund</i>). Uang yang di sisih kan
untuk dana kas kecil ini di pegang oleh kasir yang di tunjuk. Jenis dan jumlah
pengeluaran uang tertentu yang telah di tetapkan dapat di lakukan melalui
dengan kas kecil.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PEMBENTUKAN DANA KAS KECIL </span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tahap
pertama dalam pembentukan dana kas kecil adalah menaksir jumlah yang
diperlukan<span style="mso-spacerun: yes;"> </span>untuk dana tersebut. Setelah
jumlah ini ditentukan, katakanlah Rp100 sebuah cek ditarik dan diberi
keterangan untuk dana kas kecil.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">BUKTI KAS KECIL </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Pengeluaran uang yang di lakukan melalui dana
kas kecil di buatkan bukti kas kecil (<i style="mso-bidi-font-style: normal;">petty
cash voucher</i> ). Dalam bukti kas kecil di cantumkan nama dan tanda tangan
penerima uang yang dapat saja berasal dari dalam perusahaan sendiri.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">BUKU KAS KECIL </span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Pemegang kas kecil mencatat semua
bukti kas kecil dalam buku kas kecil (<i style="mso-bidi-font-style: normal;">petty
cash book</i>).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PERTANGGUNG JAWABAN DANA KAS KECIL </span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Setelah
dana kas kecil melampaui jumlah minimum tertentu pemegang dana kas kecli harus
meminta penggantian. Permintaan penggantian di lakukan dengan melampirkan buku
kas kecil serta bukti-bukti yang mendukung nya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">SURAT-SURAT BERHARGA </span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Surat-surat berharga adalah saham,
obligasi dan surat-surat berharga lainnya yang di miliki perusahaan dalam
rangka penanaman sementara untuk memanfaatkan dana selama tidak di gunakan.
Surat berharga mempunyai sifat :</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mempunyai pasar,
sehingga dapat di perjual belikan dengan segera.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemilikannya di lakukan
dengan maksud untuk di jual kembali dalam waktu dekat, apabila terdapat
kebutuhan dana untuk kegiatan umum perusahaan.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemilikannya di lakukan
tidak dengan maksud untuk menguasai perusahaan lain.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PEROLEHAN </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">harga
perolehan surat berharga meliputi harga beli dan biaya-biaya lain yang terjadi
dalam transaksi, seperti komisi makelar.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENJUALAN </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Surat-surat
berharga akan di jual kembali, apa bila perusahaan sudah memrlukan dana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENERIMAAN DIVIDEN </span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Apabila sebelum surat-surat berharga
di jual, perusahaan menerima dividen maka dividen ini di catat sebagai
pendapatan.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">JURNAL PENYESUAIAN </span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Surat-surat berharga di nilai pada
harga yang terendah antara harga pokok dan harga pasar (<i style="mso-bidi-font-style: normal;">lower of cost or market</i>). Penilaian pada harga terendah antara
harga pokok dan harga pasar, mengharuskan adanya jurnal penyesuaian jika harga
pasar lebih rendah di bandingkan dengan harga pokok.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-35463261549270571032013-04-21T20:50:00.005-07:002013-04-21T20:50:25.549-07:00Akuntansi Perusahaan Pabrik<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB XI : AKUNTANSI PERUSAHAAN PABRIK</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">KEGIATAN<span style="mso-spacerun: yes;">
</span>PERUSAHAAN PABRIK</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahan pabrik
adalah perusahaan yang kegiatannya mengolah bahan baku menjadi barang jadi
kemudian menjual barang jadi tersebut</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Masalah khusus
dalam akutansi pabrik terdapat pada unsure</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">1. persediaan
:persediaan bahan,persediaan dalam proses,persediaan barang jadi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">2. biaya
pabrik:biaya bahan baku,biaya buruh langsung,biaya pabrikasi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3. biaya
produksi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">4. harga pokok
produksi</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PROSES AKUTANSI</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Seperti dijelaskan
siklus akutansi meliputi tahap pencatatan dan tahap pengikhtisaran yang terdiri
dari:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">1. pembuatan neraca saldo</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">2. pencataan dalam jurnal</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">3. pemindah bukuan ke dalam buku besar</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">4. pembuatan neraca saldo</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">5. pembuatan neraca lajur dan jurnal ppenyusuaian </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">6. penyusunan laporan keuangan</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">7. pembuatan jurnal tertutup</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">8. pembuatan neraca sldo tertutup</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">9.pembuatan jurnal baik</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembelian bahan
baku selama tahun 200A,pt kartika jaya membeli secara kredit dan bahan baku
seharga Rp.1.440 </span></div>
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<tbody>
<tr style="height: 14.05pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.9pt;" valign="top" width="103">
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 133.8pt;" valign="top" width="178">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 39.45pt;" valign="top" width="53">
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 38.2pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.3pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kredit</span></div>
</td>
</tr>
<tr style="height: 14.05pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.9pt;" valign="top" width="103">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 133.8pt;" valign="top" width="178">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 39.45pt;" valign="top" width="53">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.3pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 14.05pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.9pt;" valign="top" width="103">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 133.8pt;" valign="top" width="178">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembeliaan bahan baku</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 39.45pt;" valign="top" width="53">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">500</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 38.2pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.440</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.05pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.3pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 14.85pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 14.85pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.4pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.85pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.9pt;" valign="top" width="103">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.85pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 133.8pt;" valign="top" width="178">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang<span style="mso-spacerun: yes;">
</span>dagang</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.85pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 39.45pt;" valign="top" width="53">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">221</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.85pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 38.2pt;" valign="top" width="51">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.85pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.3pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.440</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembelian buruh
langsung.selama tahun 200A,pembayaran kepada buruh langsung berjumlah
Rp.150.upah yang mesti di bayar pada akhir tahun Rp.23</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 46.7pt;" valign="top" width="62">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.7pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 34.65pt;" valign="top" width="46">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 37.35pt;" valign="top" width="50">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 46.7pt;" valign="top" width="62">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.7pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 34.65pt;" valign="top" width="46">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 37.35pt;" valign="top" width="50">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 46.7pt;" valign="top" width="62">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.7pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya buruh langsung</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 34.65pt;" valign="top" width="46">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">501</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 37.35pt;" valign="top" width="50">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">173</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 46.7pt;" valign="top" width="62">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.7pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bank</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 34.65pt;" valign="top" width="46">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">111</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 37.35pt;" valign="top" width="50">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">150</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 46.7pt;" valign="top" width="62">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 57.7pt;" valign="top" width="77">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang beban</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 34.65pt;" valign="top" width="46">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">213</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 37.35pt;" valign="top" width="50">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">23</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemakain biaya
pabrikasi dalam tahun 200A biaya pabrikasi yang di bebankan dalam produksi
berjumlah Rp.450</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 37.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 37.8pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 50.65pt;" width="68">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 37.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.2pt;" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 37.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 151.8pt;" width="202">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 37.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.5pt;" width="45">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 37.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 37.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kredit</span></div>
</td>
</tr>
<tr style="height: 7.4pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 50.65pt;" valign="top" width="68">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.2pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 151.8pt;" valign="top" width="202">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.5pt;" valign="top" width="45">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 7.4pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 50.65pt;" valign="top" width="68">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.2pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 151.8pt;" valign="top" width="202">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya amortisasi pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.5pt;" valign="top" width="45">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 7.8pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 50.65pt;" valign="top" width="68">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.2pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 151.8pt;" valign="top" width="202">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban amortasi penjulan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.5pt;" valign="top" width="45">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 14.8pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; height: 14.8pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 50.65pt;" valign="top" width="68">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.2pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 151.8pt;" valign="top" width="202">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban amortasi adm&umum</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.5pt;" valign="top" width="45">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 14.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="height: 7.8pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 50.65pt;" valign="top" width="68">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.2pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 151.8pt;" valign="top" width="202">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Aktifa tak berwujud</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.5pt;" valign="top" width="45">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 7.8pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.65pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca jalur
neraca jalur PT kartika jaya ,jurrnal penyesuaian , terakhir laporan keuangan
dan terakhir jurnal penutup</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-layout-alt: fixed; mso-table-left: left; mso-table-lspace: 9.0pt; mso-table-overlap: never; mso-table-rspace: 9.0pt; mso-table-top: .05pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ikhtisar harga
produksi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">421</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.160</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembeliaan
bahan baku</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">500</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.440</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya bahan
pembantu</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">501</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">173</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya buruh
tidak langsung</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">502</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">150</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya gaji
pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">503</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">140</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
listrik,air pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">504</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">40</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
perlengkapan pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">505</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">37</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
pemeliharaan perbaikan pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">506</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">15</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya asuransi
pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">507</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">50</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
penyusutan pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">508</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">13</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya
amortisasi pabrik</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">509</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">84</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 54.9pt;" valign="top" width="73">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 193.5pt;" valign="top" width="258">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Biaya pabrikasi
lain lain</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 31.5pt;" valign="top" width="42">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">510</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.5pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 45.0pt;" valign="top" width="60">
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">13</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>setelah ayat jurnal penutup ini akun iktisar
harga pokok produksi akan bersaldo enol jurnal punutup akun-akun penjualan
serta beban adminitrasi &umum ke iktisar laba rugi tidak di bahas di bab
ini demikian juga jurnal penutup saldo akun ikhtisar laba rugi kea kun laba
ditahan,semua jurnal di atas tidak berbeda dengan yang di bahas dalam
perusahaan dagang </span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-84631356720644471662013-04-21T20:37:00.001-07:002013-04-21T20:37:07.658-07:00Neraca Lajur, Jurnal Penyesuaian & Laporan Keuangan<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB IX : NERACA LAJUR, JURNAL PENYESUAIAN DAN
LAPORAN KEUANGAN</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">JURNAL PENYESUAIAN<span style="mso-spacerun: yes;">
</span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
penyesuaian dapat digolongkan menjadi 4 yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnanal
penyesuaian yang mempengaruhi beban dan utang. Jurnal penyesuaian ini perlu
dibuat karena adanya beban yang telah terjadi, tetapi belum di catat.
Beban-beban semacam ini disebut beban masih harus dibayar ( <i style="mso-bidi-font-style: normal;">accrued expenses</i> ) </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
penyesuaian yang mempengaruhi akun beban dan aktiva. Jurnal penyesuaian ini
perlu dibuat karena saldo akun yang ada sudah tidak mencerminkan keadaan beban
dan aktiva yang sebenarnya. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
penyesuaian yang mempengaruhi akun pendapatan dan aktiva. Jurnal penyesuaian
ini berhubungan dengan pendapatan yang telah dihasilkan tetapi belum dicatat. Kadang-kadang
pendapatan ini disebut pendapatan masih harus diterima (<i style="mso-bidi-font-style: normal;">accrued revenues</i> )</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
penyesuaian yang mempengaruhi akun pendapatan dan utang. Jurnal ini berhubungan
dengan saldo akun pendapatan atau utang yang sudah tidak mencerminkan keadaan
sebenernya. Penerimaan uang untuk pendapatan yang belum dihasilkan adalah
contoh dari jurnal penyesuaian ini. Penerimaan uang itu akan menjadi pendapatan
dimasa datang. Pendapatan ini disbut pendapatan diterima di muka (<i style="mso-bidi-font-style: normal;">unearned revenues</i> )</span></div>
<a name='more'></a><br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">ASURANSI DIBAYAR DI MUKA </span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
penyesuaian untuk premi asuransi yang telah jatuh tempo tidak berbeda dengan
jurnal penyesuaian untuk pemakaian perlengkapan. Saldo akun asuransi di bayar
di muka di neraca saldo adalah jumlah premi asuransi yang belum jatoh tempo
pada awal tahun ditambah dengan pembayaran-pembayaran premi yang dilakukan
selama setahun. Analisis terhadap polis-polis asuransi menunjukan bahwa premi
asuransi yang telah jatuh tempo.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PEMAKAIAN AKTVA TETAP</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembebanan beban
yang disebahkan oleh pemakaian aktiva tetap dicerminkan dalam penyusutan. Pada
akhir tahun pembebanan beban penyusutan belum di catat, olehkena itu secara
neto, akun aktiva tetap sudah tidak mencerminkan keadaan sebenarnya. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PENGAKUAN BEBAN TERUTANG </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang Gaji</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Upah dan gaji
yang menjadi hak pegawai tetapi belum saatnya dibayar merupakaan utang bagi
perusahaan. Utang ini serta beban yang berhubungan dengannya belum dicatat.
Sehingga perludibuatkan ayat penyesuaian jurnal.</span></div>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB VIII : BUKU PEMBELIAN, BUKU PENGELUARAN KAS DAN
BUKU UTANG</span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">AKUN KHUSUS</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kegiatan
pembelian dalam sebuah perusahaan dagang meliputi hal-hal sebagai berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Membeli barang dagang
secara tunai atau kredit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Membeli aktiva poduktif
untuk digunakan dalam kegiatan perusahaan contoh kendaraan ,peralatan kantor
dll.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mebeli barang dan jasa
lain sehubungan dengan kegiatan perusahaan contoh biaya pengiriman, biaya
listrik dan listrik.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
<a name='more'></a><b style="mso-bidi-font-weight: normal;">Buku Pembelian</b><br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Brang yang palin
sering dibeli secara kredit oleh sebuah perusahaan dagang adalah:</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Brang dagang untuk
dijual kembali kepada pelanggan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perlegkapan yang
digunakan untuk menjalankan prusahaan.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Peralatan dan aktiva
tetap yang lain.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bentuk
buku pembelian yang digunakan oleh toko Buku AR tampak seperti dalam tabel 8-1.
Transaksi dicatat dalam kolom “utang dagang”. Dua kolom yang lain digunakan
untuk mengumpulkan jumlah-jumlah yang harus didebit ke masing-masing akun yang
bersangkutan. Kolom”pembelian” digunakan untuk mencatat pembelian barang
dagang. Nama yang lebih tepat untuk kolom dan akun ini sebenarnya adalah
“pembelian barang dagang”. Tetapi biasanya digunakan nama yang lebih singkat,
yaitu “pembelian” begitu saja.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Contoh bentuk faktur yang diterima
tidak jauh berbeda dengan faktur yang dibuat pada waktu menjual. Perhatikan
bahwa nomor faktur dalam kolom ini tidak berurutan.Hal ini di sebabkan
faktur-faktur tadi diterima dari berbagai pemasok (supplier) dengan sistem
penomoran sendiri-sendiri.</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tabel
8-1</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Toko
Buku AR</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Buku
Pembelian</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bulan
Oktober 200A</span></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 19.6pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanngal</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor faktur</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 9.75pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-tab-count: 1;"> </span>keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.85pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">debit</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="mso-ignore: vglayout; position: relative; z-index: 251655680;"><span style="height: 2px; left: -7px; left: 0px; position: absolute; top: -1px; width: 245px;"><img height="2" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="245" /></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">pembelian</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Serba-</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">serbi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kredit</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang dagang</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.85pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Okt<span style="mso-spacerun: yes;"> </span>2</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">109</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Gramedia</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.85pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Gunung Agung</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.85pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">PT Agung Bakti/Perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.85pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.7pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 40.15pt;" valign="top" width="54">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.85pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.9pt;" valign="top" width="81">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">KARTU UTANG</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Kolom<span style="mso-spacerun: yes;"> </span>“kredit-Utang Dagang” dalam buku pembelian
merupakan kolom yang jumlah totalnya nanti akan dicatat dalam akun utang dagang
di buku besar perusahaan. Seperti terlihat, jumlah-jumlah dalam kolom ini
merupakan utang kepada beberapa pemasok. Maka diperlukan catatan lain yang
merinci utang kepada tiap-tiap pemasok (Kreditur). Dicatat dalam suatu buku
tambahan tersendiri yang disebut buku utang. Buku utang terdiri dari<span style="mso-spacerun: yes;"> </span>kumpulan kartu-kartu yang disebut kartu utang
(creditor ‘s account). Contoh kartu utang adalah seperti terlihat dibawah ini:</span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-left: 19.55pt; mso-table-lspace: 9.0pt; mso-table-overlap: never; mso-table-rspace: 9.0pt; mso-table-top: .05pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.2pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Nama: Sinar Harapan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Alamat:
Jl Dewi Sartika 136 D, Jakarta</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="height: 2px; left: -8px; mso-ignore: vglayout; position: relative; top: 0px; width: 558px; z-index: 251656704;"><img height="2" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="558" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.9pt;" valign="top" width="95">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor
Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">keterangan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 42.55pt;" valign="top" width="57">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">kredit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">File<span style="mso-spacerun: yes;"> </span>: 5</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor:
01</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>saldo</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.2pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 19.6pt; mso-element-top: .05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<br /></div>
</td>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Seperti
halnya kartu piutang, Dengan cara ini setiap waktu dapat diketahui saldo utang
kepada masing-masing Kreditur. Di samping itu, digunakannya kumpulan yang dapat
dilepas akan memudahkan untuk menambah akun-akun baru, Sumber pencatatan dalam
kartu utang sebaiknya langsung dari bukti transaksi.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sebagai
dasar pencatatan dicantumkan dalam kolom “Nomor Bukti”. Dalam contoh kartu
utang untuk Sinar Harapan tersebut diatas angka “A 769” dalam kolom “Nomor
Bukti” yang diletakan sejajar dengan tanggal 13 Oktober 200A adalah nomor dan
tanggal faktur yang di terima dari penjual (Penerbit Sinar Harapan). Cara lain
untuk pencatatan dalam kartu utang adalah dengan mendasarkan pada buku
pembelian. Misalnya dengan mencantumkan huruf BB (Buku Pembelian) kemudian
diikuti dengan halaman jurnal yang bersangkutan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 11;"> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">PEMINDAH-BUKUAN DARI BUKU PEMBELIAN</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pada akhir bulan,
pemeriksaan ini dapat dilakukan dengan menggunakan mesin hitung atau membuat
daftar seperti di bawah ini:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: 526px; margin-top: 37px; mso-ignore: vglayout; position: absolute; width: 100px; z-index: 251658752;"><img height="2" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image003.gif" width="100" /></span><span style="height: 2px; left: 0px; margin-left: 143px; margin-top: 64px; mso-ignore: vglayout; position: absolute; width: 88px; z-index: 251657728;"><img height="2" src="file:///C:\Users\Acer\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="88" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Total debit<span style="mso-tab-count: 7;"> </span>total
kredit<span style="mso-tab-count: 2;"> </span>Pembelian<span style="mso-tab-count: 1;"> </span>Rp 5.800<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 4;"> </span>utang
dagang<span style="mso-tab-count: 1;"> </span>Rp 7.000<span style="mso-tab-count: 1;"> </span>serba-serbi<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>1.200<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 6;"> </span>Total<span style="mso-tab-count: 2;"> </span>Rp 7.000<span style="mso-tab-count: 5;"> </span>Total<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;"> </span>7.000<span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Total
kolom pembelian, dipindahkan ke buku besar dengan cara yang sama.Masing-masing
akun yang bersangkutan dalam buku besar. Referensi untuk pemindahan ini di
cantumkan di sebelah kiri garis diagonal dalam kolom” Ref”.Apakah setiap jumlah
dalam kolom utang dagang juga telah di catat dikartu utang yang bersangkutan</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PEMBELIAN RETUR DAN PENGURANGAN HARGA</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Barang-barang
yang sudah dibeli dikembalikan, Keterangan-keterangan mengenai hal itu dapat
dinyatakan melaui surat atau Nota Debit ( debit memorandum) . Untuk memberi
tahu kreditur jumlah yang didebitkan pada akunnya serta alasan-alasan yang
menyertainnya.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-24728151765063897802013-04-21T20:26:00.002-07:002013-04-21T20:26:45.872-07:00Buku Penjualan, Buku Penerimaan Kas & Buku Kas Kecil<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB VII : BUKU
PENJUALAN, BUKU PENERIMAAN KAS DAN BUKU KAS KECIL</span></u></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt;">KEGIATAN PERUSAHAAN DAGANG</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Secara garis
besar, siklus siklus kegiatan dagang meliputi kegiatan-kegiatan :</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1, Pembelian 2,
pengeluaran uang 3, penjualan 4, penerimaan uang</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembelian</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dalam sebuah
perusahaan dagang kegiatan pembelian meliputi pembelian aktiva
produktif,pembeliaan barang dagang serta pembelian barang dan jasa lain dalam
rangka kegiata usaha. Pembelian dapat d lakukan secara kredit maupun tunai dan
pada umumnya dilakukan kepada beberapa supplier</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembayaran</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembeliaan dapat
diikuti pembayaran. Kapan suatu pembelian harus dibayar, tergantung pada syarat
jual beli yang ditetapkan. Disamping pembeliaan barang dan jasa, pembayaran
dapat dilakukan untuk keperluan lain, misalnya mengembalikan pinjaman atau
membagikan laba kepada pemilik. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></b></div>
<a name='more'></a><b style="mso-bidi-font-weight: normal;"> </b><br />
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada saat
perusahaan menjual barang dagangnya, maka diperoleh pendapatan. Jumlah yang
dibebankan kepada pembeli untuk barang dagang yang diserahkan merupakan
pendapatan perusahaan yang bersangkutan. Untuk perusahaan dagang akun yang
digunakan untuk mencatat penjualan barang dagang disebut “penjualan”</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penerima Uang</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Penjualan akan
diikuti penerimaan uang. Seperti halnya pembelian, penerimaan uang dari suatu
penjualan, tergantung pada syarat jual beli yang ditentukan.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt;">SYARAT JUAL BELI</span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt;"></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Seperti yang
sudah diterangkan, pada waktu membeli atau menjual, perusahaan terikat pada
syarat jual beli yang sudah ditetapkan.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Loko Gudang </span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada syarat jual
beli ini pembeli menanggung biaya pengiriman barang dari gudang penjual ke
gudang sendiri. Bagi penjual, begitu barang sudah dipindah ke truk yang disewa
pembeli untuk mengangkut barang tersebut kegudang ya, maka penjual dapat diakui
dan d catat dalam pembukuan. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Franco Gudang</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kebalikan dari
syarat loko gudang adalah franco gudang pada syarat ini, penjual menanggung
biaya pengiriman barang sampai ke gudang pembeli.</span></div>
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Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-47642572575764586032013-04-21T20:25:00.005-07:002013-04-21T20:25:35.607-07:00Siklus Akuntansi Tahap Pengikhtisaran<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB VI : SIKLUS AKUNTANSI – TAHAP PENGIKHTISARAN</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">NERACA SALDO</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Salon Ayu</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca Saldo</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Per 31 Desember
200A</span></div>
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</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">11</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kas </span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">262</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">13</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peralatan salon</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.500</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">21</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang dagang</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">22</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang bank</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Modal Nona Dewi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.500</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">32</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prive Nona Dewi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">100</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendapatan jasa salon</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">700</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">168</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">53</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban sewa</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">120</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">59</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban serba-serbi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">50</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Total</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.400</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.400</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca saldo
merupakan titk awal yang baik untuk penyusunan laporan keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></b></div>
<a name='more'></a><b style="mso-bidi-font-weight: normal;">JURNAL PENYESUAIAN</b><br />
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<span style="mso-spacerun: yes;"> </span>beberapa akun tidak mencerminkan keadaan
sebenarnya ada satu penyebabnya yaitu belum di buatnya dokumen pada akhir
periode, sehingga transaksi belum dicatat. Contohnya adalah beban gaji yang
terjadi antara hari pembayaran terakhir dan tanggal laporan keuangan. Adapun
ayat jurnal penyesuaian (adjusting journal entries) yaitu untuk mengoreksi
akun-akun tersebut sehingga mencerminkan keadaan aktiva, kewajiban, beban,
pendapatan, dan modal yang sebenarnya. Ada 2 macam keadaan dimana jurnal
penyesuaian harus di buat, yang pertama keadaan dimana suatu transaksi telah terjadi,
tetapi belum di catat dalam akun contoh beban gaji. Yang kedua dimana suatu
transaksi telah di catat dalam suatu akun, tetapi saldonya perlu di koreksi
contohnya perlengkapan yang telah di beli dan dicatat dalam akun aktiva.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pada
tanggal 31 Desember 200A, Nona Dewi memeriksa neraca saldo :</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Peralatan salon akan
dapat di pakai selama tiga tahun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perlengkapan yang ada
pada tanggal 31 Desember 200A tinggal Rp 50.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembayaran gaji
terakhir adalah Sabtu 28 Desember 200A.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang bank diambilpada
tanggal 28 Desember 200A.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusutan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Keinginan untuk
menyajikan, baik harga perolehan maupun akumulasi penyusutan dalam neraca, maka
pengurangan atas aktiva ini dicatat sebagai kredit pada akun tersendiri, yaitu
Akumulasi Penyusutan (accumulated depreciation). Ayat jurnal penyesuaian yang
harus dibuat untuk mencatat beban penyusutan bulan Desember 200A sebesar Rp 25
adalah :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(A)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">013</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban penyusutan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">54</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">25</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Akumulasi penyusutan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">14</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">---</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">25</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Penusutan peralatan</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perlengkapan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kenyataan
perlengkapan ini memperlihatkan bahwa akun perlengkapan tidak mencerminkan
keadaan sebenarnya. Ayat jurnal penyesuaina yang perlu di buat yaitu :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(B)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">014</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">150</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">150</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemakaian
perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang Gaji</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah hari
kerja<span style="mso-tab-count: 2;"> </span>: 2 hari (30-31
Desember 200A)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah buruh<span style="mso-tab-count: 3;"> </span>: 3 orang</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Upah per hari
per orang<span style="mso-tab-count: 1;"> </span>: Rp 3</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah Upah dari
30-31 Desember 200A : 2 x 3 x Rp 3 = Rp 18</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ayat jurnal
penyesuaian yang perlu di buat yaitu :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(C)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">015</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">18</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Utang
gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">23</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">18</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Gaji masih harus dibayar</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang Bunga</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ayat
jurnal untuk mencatat timbulnya utang bunga (interest payable) adalah sebagai
berikut :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(D)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">016</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban bunga</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">55</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Utang
bunga</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">24</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Pembebanan beban bunga</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Cara merangkum
neraca saldo yang telah di buat sebelumnya, memasukan ayat jurnal peenyesuaian
yang di buat dan menyediakan media untuk penyusunan laporan keuangan. Masalah
ini dipecahkan dengan membuat neraca saldo.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">NERACA LAJUR</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca
saldo adalah kertas berkolom yang digunakan sebagai kertas dalam penyusutan
laporan keuangan. Di samping itu, neraca lajur juga dapat digunakan untuk
memeriksa ketepatan perhitungan yang di lakukan, dan memungkinkan penyusunan
data secara logis. Neraca lajur memuat antara lain : (1) nama perusahaan; (2)
nama kertas kerja; (3) jangka waktu yang dicangkup. Sedangkan bentuk neraca
jalur tediri dari kolom : (1) neraca saldo; (2) jurnal penyesuaina; (3) neraca
saldo di sesuaikan; (4) laporan laba rugi; dan (5) neraca.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca Saldo</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Data
untuk kolom ini di ambil dari saldo setiap akun di buku besar.</span></div>
<div class="MsoNormal" style="tab-stops: 122.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 122.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal Penyesuaian</span></b></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Debit dan kredit dari
ayat jurnal penyesuaian di cantumkan dalam baris yang tepat sesuai dengan nama
akun yang di pengaruhi. Dalam praktik, ayat jurnal penyesuain dibuat langsung
di neracara lajur dengan data yang di kumpulkan oleh Bagian Akutansi sebagai
dasar. Pada akhir bulan Desember 200A Salon Ayu mempunyai alat jurnal
penyesuaian yang harus dibukukan adalah :</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusutan
aktiva tetap (peralatan) sebesar Rp 25.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemakaian
perlengkapan sebesar RRp 150.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Gaji
yang masi belum di bayar sebesar Rp 18.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembebanan
bunga sebesar Rp 4.</span></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca Saldo
Disesuaikan</span></b></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Angka-angka dalam kolom
ini di peroleh dengan jalan menambahkan atau mengurangkan angka-angka yang
terdapat dalam kolom jurnal penyesuaian pada angka-angka yang terdapat dalam
neraca saldo. Contoh akun ini adalah akun kas. Akun-akun yang dipengaruhi oleh
jurnal penyesuaian harus ditambah atau dikurangi dengan jurnal penyesuaian
untuk memperoleh saldo di sesuaikan. Tidak hanya neraca saldo saja yang dapat
di pindahkan ke neraca saldo disesuaikan tetapi akun-akun yang baru yang timbul
sebagai akibat jurnal penyesuaian juga dipindahkan kekolom neraca saldo
disesuaikan.</span></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Laba Rugi dan
Neraca</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Dalam tahap ini selanjutnya adalah
mmindahkan saldo setiap akun yang ada ke kolom laporan keuangan yang tepat.
Akun-akun aktiva, kewajiban dan modal di pindahkan ke kolom laporan laba rugi.
Walaupun akun modal dan prive di pindahkan ke kolom neraca, mereka juga akan
digunakan penyusutan laporan perubahan modal. Untuk mencari laba rugi yaitu
(jumlah debit – jumlah kredit), jika hasil jumlah kredit lebih beras dari hasil
jumlah debit itu berati laba bersih. Sebalinya jika hasil jumlah debit lebih
besar dari hasil jumlah kredit itu bearti rugi bersih.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Jika perusahaan mengalami kerugian
maka hitung dengan cara ke sisi sebelah kredit kolom “laporan laba rugi” dan
sisi sebelah debit kolom “neraca”. Setelah pemasukan yang terakhir ini kolom
debit dan kredit di laporan rugi laba dan neraca di jumlah untuk membuktikan
keseimbangannya. Angka-angka tersebut adalah dasar untuk pembuatan laporan
keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">LAPORAN KEUANGAN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Hasil akhir siklus akutansi adalah
laporan keuangan, yang terdiri dari :</span></div>
<ol start="1" style="margin-top: 0in;" type="a">
<li class="MsoNormal" style="mso-list: l3 level1 lfo3; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo3; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
laba rugi</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo3; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
perubahan modal</span></li>
</ol>
<div class="MsoNormal" style="tab-stops: 124.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 124.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">JURNAL PENUTUP</span></b></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Pada akhir periode akutansi, buku
besar perusahaan akan terdiri dari 6 jenis akun, yaitu :</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l4 level1 lfo4; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun
Aktiva<span style="mso-tab-count: 3;"> </span>4. Akun
prive</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l4 level1 lfo4; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun
kewajiban<span style="mso-tab-count: 2;"> </span>5. Akun
pendapatan</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l4 level1 lfo4; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun
modal<span style="mso-tab-count: 3;"> </span>6. Akun
beban</span></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Aku-akun pendapatan, beban, dan
prive adalah akun-akun sementara yang di gunakan untuk mengklasifikasikan dan
mengikhtisarkan perubahan-perubahan yang terjadi pada akun modal selama suatu
periode akutansi. Pada akhir periode, efek akhir (<i style="mso-bidi-font-style: normal;">net effect</i>) dari akun-akun ini harus dipindahkan ke akun tetap. Ada
empat tahap yang diperlukan untuk melakukan junal penutup. Ke empat tahap
tersebut adalah tahap berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutupan akun
pndapatan.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutupan akun beban.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutapan akn ikhtisar
laba Rugi.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutupan akun prive</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">NERACA SALDO PENUTUP</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Tujuan di buatnya neraca saldo
penutup ini adalah memastikan bahwa buku besar telah seimbang sebelum memulai
pencatatan data akutansi periode berikutnya.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0tag:blogger.com,1999:blog-5793077687247129896.post-42633655722696864912013-04-21T20:23:00.007-07:002013-04-21T20:23:49.396-07:00Siklus Akuntansi Tahap Pengikhtisaran<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 20.0pt; line-height: 115%;">BAB VI : SIKLUS AKUNTANSI – TAHAP PENGIKHTISARAN</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">NERACA SALDO</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berikut ini
adalah contoh tahap pengikhtisaran transaksi usaha :</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Salon Ayu</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca Saldo</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Per 31 Desember
200A</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor Akun</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nama Akun</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">11</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kas </span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">262</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">13</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Peralatan salon</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4.500</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">21</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang dagang</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">22</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Utang bank</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Modal Nona Dewi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.500</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">32</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Prive Nona Dewi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">100</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">41</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pendapatan jasa salon</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">700</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">168</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">53</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban sewa</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">120</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">59</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban serba-serbi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">50</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Total</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.400</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">5.400</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.3pt;" valign="top" width="102">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 205.55pt;" valign="top" width="274">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca saldo
merupakan titk awal yang baik untuk penyusunan laporan keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;"></span></b></div>
<a name='more'></a><b style="mso-bidi-font-weight: normal;">JURNAL PENYESUAIAN</b><br />
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada<span style="mso-spacerun: yes;"> </span>beberapa akun tidak mencerminkan keadaan
sebenarnya ada satu penyebabnya yaitu belum di buatnya dokumen pada akhir
periode, sehingga transaksi belum dicatat. Contohnya adalah beban gaji yang
terjadi antara hari pembayaran terakhir dan tanggal laporan keuangan. Adapun
ayat jurnal penyesuaian (adjusting journal entries) yaitu untuk mengoreksi
akun-akun tersebut sehingga mencerminkan keadaan aktiva, kewajiban, beban,
pendapatan, dan modal yang sebenarnya. Ada 2 macam keadaan dimana jurnal
penyesuaian harus di buat, yang pertama keadaan dimana suatu transaksi telah terjadi,
tetapi belum di catat dalam akun contoh beban gaji. Yang kedua dimana suatu
transaksi telah di catat dalam suatu akun, tetapi saldonya perlu di koreksi
contohnya perlengkapan yang telah di beli dan dicatat dalam akun aktiva.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pada
tanggal 31 Desember 200A, Nona Dewi memeriksa neraca saldo :</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Peralatan salon akan
dapat di pakai selama tiga tahun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perlengkapan yang ada
pada tanggal 31 Desember 200A tinggal Rp 50.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembayaran gaji
terakhir adalah Sabtu 28 Desember 200A.</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang bank diambilpada
tanggal 28 Desember 200A.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusutan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Keinginan untuk
menyajikan, baik harga perolehan maupun akumulasi penyusutan dalam neraca, maka
pengurangan atas aktiva ini dicatat sebagai kredit pada akun tersendiri, yaitu
Akumulasi Penyusutan (accumulated depreciation). Ayat jurnal penyesuaian yang
harus dibuat untuk mencatat beban penyusutan bulan Desember 200A sebesar Rp 25
adalah :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(A)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">013</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban penyusutan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">54</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">25</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Akumulasi penyusutan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">14</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">---</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">25</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Penusutan peralatan</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perlengkapan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kenyataan
perlengkapan ini memperlihatkan bahwa akun perlengkapan tidak mencerminkan
keadaan sebenarnya. Ayat jurnal penyesuaina yang perlu di buat yaitu :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(B)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">014</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">52</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">150</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">---</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;">
</span>Perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">12</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">150</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemakaian
perlengkapan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang Gaji</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah hari
kerja<span style="mso-tab-count: 2;"> </span>: 2 hari (30-31
Desember 200A)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah buruh<span style="mso-tab-count: 3;"> </span>: 3 orang</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Upah per hari
per orang<span style="mso-tab-count: 1;"> </span>: Rp 3</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jumlah Upah dari
30-31 Desember 200A : 2 x 3 x Rp 3 = Rp 18</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ayat jurnal
penyesuaian yang perlu di buat yaitu :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(C)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">015</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">51</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">18</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Utang
gaji</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">23</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">18</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Gaji masih harus dibayar</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Utang Bunga</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ayat
jurnal untuk mencatat timbulnya utang bunga (interest payable) adalah sebagai
berikut :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal : 3</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tanggal</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Nomor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bukti</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Keterangan</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ref</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Debit</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kredit</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">200A</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(D)</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Des 31</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">016</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beban bunga</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">55</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Utang
bunga</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">24</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 56.15pt;" valign="top" width="75">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 62.65pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 155.95pt;" valign="top" width="208">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span>Pembebanan beban bunga</span></i></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 35.45pt;" valign="top" width="47">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 70.85pt;" valign="top" width="94">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 68.0pt;" valign="top" width="91">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Cara merangkum
neraca saldo yang telah di buat sebelumnya, memasukan ayat jurnal peenyesuaian
yang di buat dan menyediakan media untuk penyusunan laporan keuangan. Masalah
ini dipecahkan dengan membuat neraca saldo.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">NERACA LAJUR</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca
saldo adalah kertas berkolom yang digunakan sebagai kertas dalam penyusutan
laporan keuangan. Di samping itu, neraca lajur juga dapat digunakan untuk
memeriksa ketepatan perhitungan yang di lakukan, dan memungkinkan penyusunan
data secara logis. Neraca lajur memuat antara lain : (1) nama perusahaan; (2)
nama kertas kerja; (3) jangka waktu yang dicangkup. Sedangkan bentuk neraca
jalur tediri dari kolom : (1) neraca saldo; (2) jurnal penyesuaina; (3) neraca
saldo di sesuaikan; (4) laporan laba rugi; dan (5) neraca.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca Saldo</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Data
untuk kolom ini di ambil dari saldo setiap akun di buku besar.</span></div>
<div class="MsoNormal" style="tab-stops: 122.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 122.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jurnal Penyesuaian</span></b></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Debit dan kredit dari
ayat jurnal penyesuaian di cantumkan dalam baris yang tepat sesuai dengan nama
akun yang di pengaruhi. Dalam praktik, ayat jurnal penyesuain dibuat langsung
di neracara lajur dengan data yang di kumpulkan oleh Bagian Akutansi sebagai
dasar. Pada akhir bulan Desember 200A Salon Ayu mempunyai alat jurnal
penyesuaian yang harus dibukukan adalah :</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusutan
aktiva tetap (peralatan) sebesar Rp 25.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemakaian
perlengkapan sebesar RRp 150.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Gaji
yang masi belum di bayar sebesar Rp 18.</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l2 level1 lfo2; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembebanan
bunga sebesar Rp 4.</span></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca Saldo
Disesuaikan</span></b></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Angka-angka dalam kolom
ini di peroleh dengan jalan menambahkan atau mengurangkan angka-angka yang
terdapat dalam kolom jurnal penyesuaian pada angka-angka yang terdapat dalam
neraca saldo. Contoh akun ini adalah akun kas. Akun-akun yang dipengaruhi oleh
jurnal penyesuaian harus ditambah atau dikurangi dengan jurnal penyesuaian
untuk memperoleh saldo di sesuaikan. Tidak hanya neraca saldo saja yang dapat
di pindahkan ke neraca saldo disesuaikan tetapi akun-akun yang baru yang timbul
sebagai akibat jurnal penyesuaian juga dipindahkan kekolom neraca saldo
disesuaikan.</span></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan Laba Rugi dan
Neraca</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Dalam tahap ini selanjutnya adalah
mmindahkan saldo setiap akun yang ada ke kolom laporan keuangan yang tepat.
Akun-akun aktiva, kewajiban dan modal di pindahkan ke kolom laporan laba rugi.
Walaupun akun modal dan prive di pindahkan ke kolom neraca, mereka juga akan
digunakan penyusutan laporan perubahan modal. Untuk mencari laba rugi yaitu
(jumlah debit – jumlah kredit), jika hasil jumlah kredit lebih beras dari hasil
jumlah debit itu berati laba bersih. Sebalinya jika hasil jumlah debit lebih
besar dari hasil jumlah kredit itu bearti rugi bersih.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Jika perusahaan mengalami kerugian
maka hitung dengan cara ke sisi sebelah kredit kolom “laporan laba rugi” dan
sisi sebelah debit kolom “neraca”. Setelah pemasukan yang terakhir ini kolom
debit dan kredit di laporan rugi laba dan neraca di jumlah untuk membuktikan
keseimbangannya. Angka-angka tersebut adalah dasar untuk pembuatan laporan
keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">LAPORAN KEUANGAN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Hasil akhir siklus akutansi adalah
laporan keuangan, yang terdiri dari :</span></div>
<ol start="1" style="margin-top: 0in;" type="a">
<li class="MsoNormal" style="mso-list: l3 level1 lfo3; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Neraca</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo3; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
laba rugi</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo3; text-align: justify;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Laporan
perubahan modal</span></li>
</ol>
<div class="MsoNormal" style="tab-stops: 124.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="tab-stops: 124.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">JURNAL PENUTUP</span></b></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Pada akhir periode akutansi, buku
besar perusahaan akan terdiri dari 6 jenis akun, yaitu :</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l4 level1 lfo4; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun
Aktiva<span style="mso-tab-count: 3;"> </span>4. Akun
prive</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l4 level1 lfo4; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun
kewajiban<span style="mso-tab-count: 2;"> </span>5. Akun
pendapatan</span></div>
<div class="MsoNormal" style="margin-left: .5in; mso-list: l4 level1 lfo4; tab-stops: 35.45pt; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akun
modal<span style="mso-tab-count: 3;"> </span>6. Akun
beban</span></div>
<div class="MsoNormal" style="tab-stops: 35.45pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Aku-akun pendapatan, beban, dan
prive adalah akun-akun sementara yang di gunakan untuk mengklasifikasikan dan
mengikhtisarkan perubahan-perubahan yang terjadi pada akun modal selama suatu
periode akutansi. Pada akhir periode, efek akhir (<i style="mso-bidi-font-style: normal;">net effect</i>) dari akun-akun ini harus dipindahkan ke akun tetap. Ada
empat tahap yang diperlukan untuk melakukan junal penutup. Ke empat tahap
tersebut adalah tahap berikut:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutupan akun
pndapatan.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutupan akun beban.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutapan akn ikhtisar
laba Rugi.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penutupan akun prive</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 115%;">NERACA SALDO PENUTUP</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Tujuan di buatnya neraca saldo
penutup ini adalah memastikan bahwa buku besar telah seimbang sebelum memulai
pencatatan data akutansi periode berikutnya.</span></div>
Mahasiswa BSIhttp://www.blogger.com/profile/15323450870523896132noreply@blogger.com0