Académique Documents
Professionnel Documents
Culture Documents
PMK 252014 Akuntan Beregister Negara
PMK 252014 Akuntan Beregister Negara
3(5$785$10(17(5,.(8$1*$15(38%
0(17(5,.(8$1*$1
5(38%/,.,1'21(6,$
6$/,1$1
3(5$785$10(17(5,.(8$1*$15(38%/,.,1'21(6,$
1202530.
7(17$1*
$.817$1%(5(*,67(51(*$5$
'(1*$15$+0$778+$1<$1*0$+$(6$
0(17(5,.(8$1*$15(38%/,.,1'21(6,$
0HQLPEDQJ D
E
F
G
H
0HQJLQJDW
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
3HUDWXUDQ3UHVLGHQ1RPRU7DKXQWHQWDQJ.HGXGXNDQ
7XJDV GDQ )XQJVL .HPHQWHULDQ 1HJDUD VHUWD 6XVXQDQ
2UJDQLVDVL 7XJDV GDQ )XQJVL (VHORQ , .HPHQWHULDQ 1HJDUD
VHEDJDLPDQD WHODK EHEHUDSD NDOL GLXEDK WHUDNKLU GHQJDQ
3HUDWXUDQ 3UHVLGHQ 1RPRU 7DKXQ WHQWDQJ 3HUXEDKDQ
.HGXDDWDV3HUDWXUDQ3UHVLGHQ1RPRU7DKXQWHQWDQJ
.HGXGXNDQ 7XJDV GDQ IXQJVL .HPHQWHULDQ 1HJDUD VHUWD
6XVXQDQ 2UJDQLVDVL 7XJDV GDQ )XQJVL (VHORQ , .HPHQWHULDQ
1HJDUD /HPEDUDQ 1HJDUD 5HSXEOLN ,QGRQHVLD 7DKXQ
1RPRU
3HUDWXUDQ0HQWHUL.HXDQJDQ1RPRU30.
WHQWDQJ2UJDQLVDVL'DQ7DWD.HUMD.HPHQWHULDQ.HXDQJDQ
0(08786.$1
0HQHWDSNDQ 3(5$785$10(17(5,.(8$1*$17(17$1*$.817$1
%(5(*,67(51(*$5$
%$%,
.(7(178$18080
3DVDO
'DODP3HUDWXUDQ0HQWHULLQL\DQJGLPDNVXGGHQJDQ
$NXQWDQDGDODKVHVHRUDQJ\DQJWHODKWHUGDIWDUSDGD5HJLVWHU
1HJDUD$NXQWDQ\DQJGLVHOHQJJDUDNDQROHK0HQWHUL
$VRVLDVL3URIHVL$NXQWDQDGDODKRUJDQLVDVLSURIHVL$NXQWDQ
\DQJEHUVLIDWQDVLRQDO
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
5HNDQDGDODK$NXQWDQDWDXVHVHRUDQJ\DQJEHUWLQGDNVHEDJDL
VHNXWX SDGD .DQWRU -DVD $NXQWDQVL EHUEHQWXN XVDKD
SHUVHNXWXDQSHUGDWDDWDXILUPD
0HQWHULDGDODK0HQWHUL\DQJPHQ\HOHQJJDUDNDQXUXVDQ
SHPHULQWDKDQGLELGDQJNHXDQJDQ
'DODPUDQJNDWHUWLEDGPLQLVWUDVLSHQ\HOHQJJDUDDQSHQGDIWDUDQ
$NXQWDQ0HQWHULPHQ\HOHQJJDUDNDQ5HJLVWHU1HJDUD$NXQWDQ
3HODNVDQDDQSHQ\HOHQJJDUDDQ5HJLVWHU1HJDUD$NXQWDQ
VHEDJDLPDQDGLPDNVXGSDGDD\DWGLODNXNDQROHK33$-3
8QWXNWHUGDIWDUGDODP5HJLVWHU1HJDUD$NXQWDQVHVHRUDQJ
KDUXVPHPHQXKLSHUV\DUDWDQVHEDJDLEHULNXW
D OXOXVSHQGLGLNDQSURIHVLDNXQWDQVLDWDXOXOXVXMLDQ
VHUWLILNDVLDNXQWDQSURIHVLRQDO
E EHUSHQJDODPDQGLELGDQJDNXQWDQVLGDQ
F VHEDJDLDQJJRWD$VRVLDVL3URIHVL$NXQWDQ
*HODU$NXQWDQVHEDJDLPDQDGLPDNVXGSDGDD\DWGLJXQDNDQ
GL EHODNDQJ QDPD VHVHRUDQJ \DQJ WHUGDIWDU GDODP 5HJLVWHU
1HJDUD$NXQWDQGHQJDQPHQFDQWXPNDQ$N
3LDJDP5HJLVWHU1HJDUD$NXQWDQGLWHWDSNDQROHK.HSDOD33$-3
DWDVQDPD0HQWHUL
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
SHODSRUDQNHXDQJDQ
3HQGLGLNDQSURIHVLDNXQWDQVLVHEDJDLPDQDGLPDNVXGSDGDD\DW
GLVHOHQJJDUDNDQROHK
D $VRVLDVL3URIHVL$NXQWDQDWDX
E SHUJXUXDQWLQJJLEHNHUMDVDPDGHQJDQ$VRVLDVL3URIHVL
$NXQWDQVHVXDLGHQJDQNHWHQWXDQSHUDWXUDQSHUXQGDQJ
XQGDQJDQ
0HQWHULPHODNXNDQSHPDQWDXDQDWDVSHQ\HOHQJJDUDDQ
SHQGLGLNDQSURIHVLDNXQWDQVLVHEDJDLPDQDGLPDNVXGSDGDD\DW
3HPDQWDXDQVHEDJDLPDQDGLPDNVXGSDGDD\DW
GLODNVDQDNDQROHK33$-3
%DJLDQ.HWLJD
8MLDQ6HUWLILNDVL$NXQWDQ3URIHVLRQDO
3DVDO
8QWXNGDSDWPHQJLNXWLXMLDQVHUWLILNDVLDNXQWDQSURIHVLRQDO
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
VHVHRUDQJKDUXVPHPHQXKLVDODKVDWXSHUV\DUDWDQVHEDJDL
EHULNXW
F PHQJLNXWLSHQGLGLNDQSURIHVLDNXQWDQVLDWDX
3HQJDODPDQGLELGDQJDNXQWDQVLVHEDJDLPDQDGLPDNVXGGDODP
3DVDOD\DWKXUXIEPHOLSXWL
D SHQJDODPDQSUDNWLNGLELGDQJDNXQWDQVLWHUPDVXNEHNHUMD
\DQJWXJDVXWDPDQ\DGLELGDQJDNXQWDQVLDWDX
E SHQJDODPDQVHEDJDLSHQJDMDUGLELGDQJDNXQWDQVL
3HQJDODPDQGLELGDQJDNXQWDQVLVHEDJDLPDQDGLPDNVXGSDGD
D\DW SDOLQJ VHGLNLW WLJD WDKXQ \DQJ GLSHUROHK GDODP
WXMXKWDKXQWHUDNKLU
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
'RNXPHQSHQGXNXQJVHEDJDLPDQDGLPDNVXGSDGDD\DW
WHUGLULGDUL
D NRSLVHUWLILNDWDNXQWDQSURIHVLRQDO
E VXUDWNHWHUDQJDQDWDXEXNWLSHQJDODPDQSUDNWLNGLELGDQJ
DNXQWDQVL
F NRSLNDUWXDQJJRWD$VRVLDVL3URIHVL$NXQWDQ\DQJPDVLK
EHUODNXDWDXEXNWLNHDQJJRWDDQODLQQ\D
G NRSLNDUWXWDQGDSHQGXGXNDWDXEXNWLGRPLVLOLODLQQ\DGDQ
H GXDOHPEDUIRWREHUZDUQDXNXUDQ[FPGHQJDQODWDU
EHODNDQJSXWLK
%DJLDQ.HHQDP
:DUJD1HJDUD$VLQJ
3DVDO
D PHPLOLNLVHUWLILNDWDNXQWDQSURIHVLRQDO\DQJGLWHUELWNDQROHK
$VRVLDVL3URIHVL$NXQWDQDWDX
E EHUGRPLVLOLGLZLOD\DK1HJDUD.HVDWXDQ5HSXEOLN,QGRQHVLD
F WLGDNEHUDGDGDODPSHQJDPSXDQ
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
I EHUSHQJDODPDQSUDNWLNGLELGDQJDNXQWDQVLVHEDJDLPDQD
GLPDNVXGGDODP3DVDO
J VHKDWMDVPDQLGDQURKDQL\DQJGLQ\DWDNDQROHKGRNWHUGL
,QGRQHVLDGDQ
'RNXPHQSHQGXNXQJVHEDJDLPDQDGLPDNVXGSDGDD\DW
WHUGLULGDUL
D NRSLVHUWLILNDWDNXQWDQSURIHVLRQDO
E NRSLNDUWXL]LQWLQJJDOWHUEDWDVDWDXNDUWXL]LQWLQJJDOWHWDS
F VXUDWSHUQ\DWDDQWLGDNEHUDGDGDODPSHQJDPSXDQ
G EXNWLOXOXVXMLPDWHULELGDQJSHUSDMDNDQGDQKXNXPGDJDQJ
,QGRQHVLD\DQJGLVHOHQJJDUDNDQROHK$VRVLDVL3URIHVL
$NXQWDQ
H VXUDWNHWHUDQJDQDWDXEXNWLSHQJDODPDQSUDNWLNGLELGDQJ
DNXQWDQVL
J NRSLNDUWXDQJJRWD$VRVLDVL3URIHVL$NXQWDQ\DQJPDVLK
EHUODNXDWDXEXNWLNHDQJJRWDDQODLQQ\DGDQ
K GXDOHPEDUIRWREHUZDUQDXNXUDQ[FPGHQJDQODWDU
EHODNDQJSXWLK
%$%,,,
.$1725-$6$$.817$16,
3DVDO
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
$NXQWDQGDSDWPHQGLULNDQ.DQWRU-DVD$NXQWDQVL
.DQWRU-DVD$NXQWDQVLPHPEHULNDQMDVDDNXQWDQVLVHSHUWLMDVD
SHPEXNXDQ MDVD NRPSLODVL ODSRUDQ NHXDQJDQ MDVD
PDQDMHPHQ DNXQWDQVL PDQDMHPHQ NRQVXOWDVL PDQDMHPHQ
MDVD SHUSDMDNDQ MDVD SURVHGXU \DQJ GLVHSDNDWL DWDV LQIRUPDVL
NHXDQJDQGDQMDVDVLVWHPWHNQRORJLLQIRUPDVL
.DQWRU-DVD$NXQWDQVLEHUEHQWXNXVDKD
D SHUVHRUDQJDQ
E SHUVHNXWXDQSHUGDWD
F ILUPD
G NRSHUDVLDWDX
H SHUVHURDQWHUEDWDV
.DQWRU-DVD$NXQWDQVL\DQJEHUEHQWXNXVDKDVHODLQ
VHEDJDLPDQDGLPDNVXGSDGDD\DWGLNHQDLVDQNVL
DGPLQLVWUDWLI
.DQWRU-DVD$NXQWDQVLVHEDJDLPDQDGLPDNVXGSDGDD\DW
GLSLPSLQROHK$NXQWDQ\DQJEHUNHZDUJDQHJDUDDQ,QGRQHVLD
'DODPKDOSLPSLQDQ.DQWRU-DVD$NXQWDQVLPHQLQJJDO GXQLD
PHQJXQGXUNDQGLULDWDXGLNHQDNDQVDQNVLEHUXSDSHQFDEXWDQ
GDUL 5HJLVWHU 1HJDUD $NXQWDQ PDND .DQWRU -DVD $NXQWDQVL
WHUVHEXW GLEHULNDQ ZDNWX SDOLQJ ODPD HQDP EXODQ XQWXN
PHQJJDQWLSLPSLQDQ.DQWRU-DVD$NXQWDQVLWHUVHEXW
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
GLWHQWXNDQGLNHQDLVDQNVLDGPLQLVWUDWLI
3DVDO
E $NXQWDQ\DQJPHQMDGL5HNDQGDODP.DQWRU-DVD$NXQWDQVL
WHUVHEXWNXUDQJGDULVDWXSHUGXDGDULVHOXUXK5HNDQ
DWDX
F 5HNDQ\DQJEHUNHZDUJDQHJDUDDQDVLQJOHELKGDULVDWX
SHUOLPDGDULVHOXUXK5HNDQ
GLNHQDLVDQNVLDGPLQLVWUDWLI
D SHPLPSLQXWDPDQ\DDGDODK$NXQWDQGDQ
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
VHUDWXVGLPLOLNLROHKZDUJDQHJDUD,QGRQHVLDDWDXNRUSRUDVL
,QGRQHVLD
D
WLGDNEHUWHQWDQJDQGHQJDQSHUDWXUDQSHUXQGDQJXQGDQJDQ
PRUDOLWDVDJDPDNHVXVLODDQDWDXNHWHUWLEDQXPXP
E
EHOXPGLJXQDNDQROHK.DQWRU-DVD$NXQWDQVLODLQDWDX
F
WHODKPHQMDGLPLOLNXPXP
3DVDO
0HQWHULPHPEHULNDQL]LQXVDKD.DQWRU-DVD$NXQWDQVL
8QWXNPHQGDSDWNDQL]LQXVDKD.DQWRU-DVD$NXQWDQVL KDUXV
PHPHQXKLSHUV\DUDWDQVHEDJDLEHULNXW
D PHPSXQ\DLWHPSDWXQWXNPHQMDODQNDQXVDKD\DQJ
EHUGRPLVLOLGLZLOD\DK1HJDUD.HVDWXDQ5HSXEOLN,QGRQHVLD
E PHPLOLNL1RPRU3RNRN:DMLE3DMDNVHVXDLNHWHQWXDQ
SHUDWXUDQSHUXQGDQJXQGDQJDQGLELGDQJSHUSDMDNDQ
F PHPLOLNLUDQFDQJDQVLVWHPSHQJHQGDOLDQPXWX
G PHPEXDWVXUDWSHUQ\DWDDQSHQGLULDQ.DQWRU-DVD$NXQWDQVL
GHQJDQ EHUPHWHUDL FXNXS EDJL EHQWXN XVDKD SHUVHRUDQJDQ
GHQJDQPHQFDQWXPNDQSDOLQJVHGLNLW
QDPDGDQDODPDW$NXQWDQ
QDPDGDQGRPLVLOL.DQWRU-DVD$NXQWDQVLGDQ
PDNVXGGDQWXMXDQSHQGLULDQ.DQWRU-DVD$NXQWDQVL
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
PHUXSDNDQEDJLDQWLGDNWHUSLVDKNDQGDUL3HUDWXUDQ0HQWHUL
LQLGDQ
J PHPEXDW VXUDW SHUQ\DWDDQ EHUPHWHUDL FXNXS \DQJ EHULVL
SHUQ\DWDDQ EDKZD GRNXPHQ SHUV\DUDWDQ \DQJ GLVDPSDLNDQ
DGDODK EHQDU VHVXDL IRUPDW VHEDJDLPDQD WHUFDQWXP GDODP
/DPSLUDQ,9\DQJPHUXSDNDQEDJLDQWLGDNWHUSLVDKNDQGDUL
3HUDWXUDQ0HQWHULLQL
6XUDWSHUPRKRQDQVHEDJDLPDQDGLPDNVXGSDGDD\DWKXUXI
IGLOHQJNDSLGHQJDQGRNXPHQSHQGXNXQJ\DQJWHUGLULGDUL
D NRSLSLDJDP5HJLVWHU1HJDUD$NXQWDQ
E NRSLEXNWLDQJJRWD$VRVLDVL3URIHVL$NXQWDQ
F GDIWDU$NXQWDQEDJL.DQWRU-DVD$NXQWDQVL\DQJEHUEHQWXN
XVDKDVHODLQSHUVHRUDQJDQ
H VXUDWSHUQ\DWDDQSHQGLULDQ.DQWRU-DVD$NXQWDQVLGHQJDQ
EHUPHWHUDLFXNXSEDJLEHQWXNXVDKDSHUVHRUDQJDQ
I DNWDSHQGLULDQ\DQJGLVDKNDQROHKQRWDULVEDJL.DQWRU-DVD
$NXQWDQVL\DQJEHUEHQWXNXVDKDVHODLQSHUVHRUDQJDQ
J UDQFDQJDQVLVWHPSHQJHQGDOLDQPXWX.DQWRU-DVD
$NXQWDQVL
K NRSL.DUWX7DQGD3HQGXGXNDWDXWDQGDEXNWLGRPLVLOL
$NXQWDQ
L WDQGDEXNWLNHSHPLOLNDQDWDXVHZDNDQWRU
M IRWRWDPSDNGHSDQGDQUXDQJDQNDQWRU.DQWRU-DVD
$NXQWDQVL
O VXVXQDQSHQJXUXVGDODPKDO.DQWRU-DVD$NXQWDQVL
EHUEHQWXNXVDKDNRSHUDVLDWDXSHUVHURDQWHUEDWDV
%$%,9
3(0%,1$$1
%DJLDQ.HVDWX
8PXP
3DVDO
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
'DODPUDQJNDPHQLQJNDWNDQSURIHVLRQDOLVPHGDQPHQGRURQJ
NHSDWXKDQ$NXQWDQWHUKDGDSNHWHQWXDQSHUDWXUDQSHUXQGDQJ
XQGDQJDQ0HQWHULPHODNXNDQSHPELQDDQWHUKDGDS$NXQWDQ
GDQ.DQWRU-DVD$NXQWDQVL
3HODNVDQDDQSHPELQDDQVHEDJDLPDQDGLPDNVXGSDGDD\DW
GLODNXNDQROHK33$-3
'DODPPHODNVDQDNDQSHPELQDDQVHEDJDLPDQDGLPDNVXGSDGD
D\DW33$-3GDSDWEHNHUMDVDPDGHQJDQ$VRVLDVL3URIHVL
$NXQWDQ
3HPELQDDQVHEDJDLPDQDGLPDNVXGSDGDD\DWPHQFDNXS
D SHQ\HOHQJJDUDDQSHQGLGLNDQSURIHVLRQDOEHUNHODQMXWDQ\DQJ
VHODQMXWQ\DGLVHEXW33/
E SHUXPXVDQNHELMDNDQ\DQJGLSHUOXNDQXQWXN
SHQJHPEDQJDQSURIHVL$NXQWDQGDQ.DQWRU-DVD$NXQWDQVL
F SHPDQWDXDQDWDVNHSDWXKDQ$NXQWDQGDQ.DQWRU-DVD
$NXQWDQVLWHUKDGDSSHUDWXUDQSHUXQGDQJXQGDQJDQGDQ
G PHODNXNDQSHPELQDDQODLQQ\DEHUNDLWDQGHQJDQ
SHQJHPEDQJDQ$NXQWDQGDQ.DQWRU-DVD$NXQWDQVL
%DJLDQ.HGXD
.HZDMLEDQ$NXQWDQGDQ.DQWRU-DVD$NXQWDQVL
3DVDO
$NXQWDQVHEDJDLPDQDGLPDNVXGGDODP3DVDOD\DWZDMLE
D PHQMDJDNRPSHWHQVLPHODOXL33/GDQPHQ\DPSDLNDQ
ODSRUDQUHDOLVDVL33/NHSDGD$VRVLDVL3URIHVL$NXQWDQ
E PHQMDGLDQJJRWD$VRVLDVL3URIHVL$NXQWDQ
F PHPDWXKLNRGHHWLN
G PHPDWXKLVWDQGDUSURIHVL\DQJGLWHUELWNDQROHK$VRVLDVL
3URIHVL$NXQWDQGDQ
$NXQWDQ\DQJWLGDNPHPHQXKLNHZDMLEDQVHEDJDLPDQD
GLPDNVXGSDGDD\DWGLNHQDLVDQNVLDGPLQLVWUDWLI
.DQWRU-DVD$NXQWDQVLVHEDJDLPDQDGLPDNVXGGDODP3DVDO
ZDMLE
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
D PHPLOLNLGDQPHODNVDQDNDQVLVWHPSHQJHQGDOLDQPXWX
VHVXDLGHQJDQNHWHQWXDQ\DQJGLWHWDSNDQROHK$VRVLDVL
3URIHVL$NXQWDQ
E PHPDVDQJQDPDGDQQRPRUL]LQGLGHSDQ.DQWRU-DVD
$NXQWDQVL
.DQWRU-DVD$NXQWDQVL\DQJWLGDNPHPHQXKLNHZDMLEDQ
VHEDJDLPDQDGLPDNVXGSDGDD\DWGLNHQDLVDQNVL
DGPLQLVWUDWLI
%DJLDQ.HWLJD
3HQGLGLNDQ3URIHVLRQDO%HUNHODQMXWDQ
3DVDO
.HJLDWDQ33/VHEDJDLPDQDGLPDNVXGSDGDD\DWPHOLSXWL
D SHODWLKDQNXUVXVORNDNDU\DGLVNXVLSDQHOVHPLQDU
NRQIHUHQVLNRQYHQVLDWDXVLPSRVLXP
E SURJUDPSDVFDVDUMDQDSDGDELGDQJVWXGL\DQJUHOHYDQ
GHQJDQNRPSHWHQVL$NXQWDQ
G SHQXOLVDQDUWLNHOPDNDODKDWDXEXNXGHQJDQPDWHUL\DQJ
UHOHYDQGHQJDQNRPSHWHQVL$NXQWDQGDQGLSXEOLNDVLNDQ
GDQ
H ULVHWSURIHVLRQDODWDXVWXGLWHUKDGDSELGDQJELGDQJ\DQJ
UHOHYDQGHQJDQNRPSHWHQVL$NXQWDQ
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
$NXQWDQZDMLEPHQJLNXWL33/SDOLQJVHGLNLWEHUMXPODKWLJD
SXOXK6DWXDQ.UHGLW33/\DQJVHODQMXWQ\DGLVHEXW6.3
VHWLDSWDKXQ
0HQWHULGDSDWPHPEHULNDQWXJDVODLQ\DQJEHUNDLWDQGHQJDQ
SURIHVLDNXQWDQVLNHSDGD3DQLWLD$KOL
$NXQWDQEHUKLPSXQGDODPZDGDK$VRVLDVL3URIHVL$NXQWDQ
$VRVLDVL3URIHVL$NXQWDQVHEDJDLPDQDGLPDNVXGSDGDD\DW
KDUXVPHPHQXKLNULWHULDVHEDJDLEHULNXW
D EHUEHQWXNEDGDQKXNXPVHVXDLGHQJDQNHWHQWXDQSHUDWXUDQ
SHUXQGDQJXQGDQJDQ
E PHPSXQ\DLNDQWRUSHUZDNLODQGDQSHQJXUXVSDOLQJVHGLNLW
SDGDWLJDSXOXKSURYLQVLGL,QGRQHVLD
F PHPLOLNLDQJJDUDQGDVDUGDQDQJJDUDQUXPDKWDQJJD
G PHPSXQ\DLVXVXQDQSHQJXUXV\DQJWHODKGLVDKNDQROHK
UDSDWDQJJRWD
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
H PHPLOLNLSURJUDPGDQLQIUDVWUXNWXUXQWXN
PHQ\HOHQJJDUDNDQXMLDQVHUWLILNDVLDNXQWDQSURIHVLRQDOVHUWD
SHQGLGLNDQGDQ33/EDJLDQJJRWDQ\D
I PHPLOLNLNRGHHWLNGDQVWDQGDUSURIHVLEDJLDQJJRWDQ\DGDQ
J PHPLOLNLDODWNHOHQJNDSDQRUJDQLVDVLGDQPHNDQLVPHXQWXN
PHQHJDNNDQGLVLSOLQDQJJRWDQ\D
$VRVLDVL3URIHVL$NXQWDQVHEDJDLPDQDGLPDNVXGSDGDD\DW
GLWHWDSNDQGHQJDQ.HSXWXVDQ0HQWHUL
3DVDO
'DODPUDQJNDPHQGXNXQJSHQ\HOHQJJDUDDQ5HJLVWHU1HJDUD
$NXQWDQ$VRVLDVL3URIHVL$NXQWDQEHUWDQJJXQJMDZDEXQWXN
D
PHQ\HOHQJJDUDNDQXMLDQVHUWLILNDVLDNXQWDQSURIHVLRQDO
E
PHQ\HOHQJJDUDNDQ33/
F
PHQ\XVXQGDQPHQHWDSNDQNRGHHWLNGDQVWDQGDUSURIHVL
G
PHQHUDSNDQSHQHJDNDQGLVLSOLQXQWXNDQJJRWD
H
I
PHODNXNDQSHUMDQMLDQVDOLQJSHQJDNXDQNHVHWDUDDQGHQJDQ
DVRVLDVLSURIHVLDNXQWDQVLODLQ
3DVDO
$VRVLDVL
3URIHVL
$NXQWDQ
PHQ\DPSDLNDQ
UHQFDQD
SHQ\HOHQJJDUDDQ XMLDQ VHUWLILNDVL DNXQWDQ SURIHVLRQDO
VHEDJDLPDQD GLPDNVXG GDODP 3DVDO D\DW GDQ 33/
VHEDJDLPDQDGLPDNVXGGDODPSDVDOD\DWXQWXNVDWX
WDKXQ NH GHSDQ NHSDGD 33$-3 SDOLQJ ODPEDW SDGD WDQJJDO
1RYHPEHUVHWLDSWDKXQQ\D
$VRVLDVL3URIHVL$NXQWDQPHQJDNXLNHVHWDUDDQDQJJRWDDVRVLDVL
SURIHVLDNXQWDQVLODLQ
3HQJDNXDQNHVHWDUDDQVHEDJDLPDQDGLPDNVXGSDGDD\DW
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
KDUXVGLVHSDNDWLGDODPVXDWXSHUMDQMLDQVDOLQJSHQJDNXDQ
NHVHWDUDDQ
3HUMDQMLDQVDOLQJSHQJDNXDQNHVHWDUDDQVHEDJDLPDQD
GLPDNVXGSDGDD\DWKDUXVGLGDVDUNDQSDGDDVDVDVDV
SHUVDPDDQNXDOLWDV
%$%9,,
7$7$&$5$3(0%(5,$16$1.6,$'0,1,675$7,)
3DVDO
0HQWHULPHPEHULNDQVDQNVLDGPLQLVWUDWLINHSDGD$NXQWDQGDQ
.DQWRU -DVD $NXQWDQVL DWDV SHODQJJDUDQ WHUKDGDS 3HUDWXUDQ
0HQWHULLQL
6DQNVLDGPLQLVWUDWLIVHEDJDLPDQDGLPDNVXGSDGDD\DW
GLWHWDSNDQROHK.HSDOD33$-3DWDVQDPD0HQWHUL
3DVDO
6DQNVLDGPLQLVWUDWLIVHEDJDLPDQDGLPDNVXGGDODP3DVDO
D\DWEHUXSD
D UHNRPHQGDVLXQWXNPHODNXNDQNHZDMLEDQWHUWHQWX
E SHULQJDWDQ
F SHPEHNXDQDWDX
G SHQFDEXWDQGDUL5HJLVWHU1HJDUD$NXQWDQDWDXSHQFDEXWDQ
L]LQXVDKD.DQWRU-DVD$NXQWDQVL
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
/DSRUDQEHUNDODVHEDJDLPDQDGLPDNVXGSDGDD\DWWHUGLUL
GDUL
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
.(7(178$13(5$/,+$1
3DVDO
3DGDVDDW3HUDWXUDQ0HQWHULLQLEHUODNX
D
NRSLSLDJDP5HJLVWHU1HJDUD$NXQWDQDWDXVXUDWNHWHUDQJDQ
WHUGDIWDUGDODP5HJLVWHU1HJDUD$NXQWDQ
NRSLNDUWXDQJJRWD$VRVLDVL3URIHVL$NXQWDQ\DQJPDVLK
EHUODNXDWDXEXNWLNHDQJJRWDDQODLQQ\D
GXDOHPEDUIRWREHUZDUQDXNXUDQ[FPGHQJDQODWDU
EHODNDQJSXWLKGDQ
E
F
NRSLNDUWXDQJJRWD$VRVLDVL3URIHVL$NXQWDQ\DQJPDVLK
EHUODNXDWDXEXNWLNHDQJJRWDDQODLQQ\D
GXDOHPEDUIRWREHUZDUQDXNXUDQ[FPGHQJDQODWDU
EHODNDQJSXWLKGDQ
G
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
PHQ\DPSDLNDQGRNXPHQVHEDJDLEHULNXW
NRSLNDUWXDQJJRWD$VRVLDVL3URIHVL$NXQWDQ\DQJPDVLK
EHUODNXDWDXEXNWLNHDQJJRWDDQODLQQ\D
GXDOHPEDUIRWREHUZDUQDXNXUDQ[FPGHQJDQODWDU
EHODNDQJSXWLKGDQ
H
3HUDWXUDQ0HQWHULLQLPXODLEHUODNXSDGDWDQJJDOGLXQGDQJNDQ
'LWHWDSNDQGL-DNDUWD
SDGDWDQJJDO)HEUXDUL
0(17(5,.(8$1*$1
5(38%/,.,1'21(6,$
WWG
08+$0$'
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70
3(5$785$10(17(5,.(8$1*$15(38%
&+$7,%%$65,
'LXQGDQJNDQGL-DNDUWD
SDGDWDQJJDO)HEUXDUL
0(17(5,+8.80'$1+$.$6$6,0$186,$
5(38%/,.,1'21(6,$
WWG
$0,56<$068',1
%(5,7$1(*$5$5(38%/,.,1'21(6,$7$+8112025
/DPSLUDQ
KWWSZZZVMGLKGHSNHXJRLGIXOO7H[Wa30.a3HU+70