Algie Imam Agestian

Personal Pronouns

09.50 |

Pada kesempatan hari ini saya akan membagikan sebuah artikel mengenai Personal Pronouns. Personal pronouns adalah kata ganti yang digunakan untuk orang, hewan, benda, atau hal secara spesifik. Berikut contoh penggunaan personal pronouns yang diambil dari artikel BBC Sport.

The way Liverpool ripped Roma apart at Anfield was unlike any football I have ever known.

By Mark Lawrenson

MOTD pundit and former Liverpool defender, 25 April 2018

I have thought the same about Premier League champions Manchester City at times this season, in that they have been playing so well that it does not seem real.

Liverpool have put on some brilliant displays in the Champions League before now in 2017-18 but, when I was watching Jurgen Klopp's side on Tuesday night, I could not comprehend it.

When they went 5-0 up. I was left thinking 'is this really happening?'

It was just so easy for Liverpool to play through the Italian side and it was totally contrary to what we are used to seeing in the semi-finals of the Champions League.

With my school of thinking - and I have won the European Cup - that normally doesn't happen at this stage of the competition. It shouldn't do.

Of course Roma's two late goals have shifted the momentum slightly, because the game ended on a high note for them, not the Reds.

It also adds a question mark for the second leg at Stadio Olimpico on 2 May.

Despite their recent improvement at the back we are still not absolutely sure about Liverpool defensively and maybe there is a small element of doubt about what happens next.

At the same time, I am thinking that if they get an away goal, it is all over. And you have to fancy Klopp's side to score in Rome, you really do.

Not only are the Reds the highest scorers in this year's Champions League, with 44 goals in 11 games, they will be up against a Roma team that has to push on and come at them.

It is very difficult playing a game where you know you need three goals but an away goal will kill you, especially against a team like Liverpool, whose strength is scoring.

How do Roma set themselves up, needing goals, but knowing what Liverpool's attack can do to them? It is a huge ask for them.

'Salah is basically on another planet'

Mohamed Salah's story is Roy of the Rovers stuff. He is having an absolutely outstanding season and it keeps getting better for him.

He has been in spectacular form for months now, then finds himself in the semi-final of the Champions League and playing against his old club.

I just thought Roma would have him absolutely shackled, but obviously they didn't. His two goals and two assists were proof of that.

He is part of a front three that is fit and fast and, in his case, in the form of their lives - in fact, Salah is basically on another planet.

How Salah compares with the world's best
Player	Games played	Goals	Assists	Shot conversion rate	Chances created	Shots on target
Salah	47	43	13	23.89	87	90
Ronaldo	39	42	8	16.22	53	111
Messi	50	40	18	14.81	112	127
Neymar	30	28	16	20.59	98	63

I know some people felt Kevin de Bruyne should have won the Player of the Year award but you cannot really argue with the result after seeing Salah put in performances like this one.

The goals keep coming and, with 43 for the season, he is closing in on Ian Rush's record of 47 goals in all competitions in 1983-84, the year I won the European Cup with Liverpool.

Playing with Rushie, it felt like he was going to score every time he got a sight of goal - like Salah is now.

Roberto Firmino was outstanding on Tuesday night too. Since Philippe Coutinho went, he has been unbelievable. He has been obviously been in the shadow of Salah, but what a player he has been.

Some fans have been moaning about Sadio Mane's form, saying he is not doing this or that - but he only looks ordinary in comparison to the other two, and the standards they are setting.

Put that trio together, and I cannot think of a better front three I have seen in British football.

'Roma's record means fans are unsure'

Tuesday's game was a little bit Klopp-ish with the way Liverpool left everyone breathless with a burst of attacks and scored five goals in less than 40 minutes, before they had a couple of wobbles.

Then everyone was suddenly thinking about getting through the second leg rather than enjoying how special this display was.

But if you had offered Liverpool the chance to win by three goals before the game, everyone would have said what a fantastic result. I am sure Bayern Munich would take that outcome against Real Madrid in Wednesday's semi-final.

It is just because of the way the Liverpool-Roma game, and the goals, went that leaves people thinking 'hold on, I'm not sure'.

Roma's record plays a part too. They beat Barcelona 3-0 at home to overturn a 4-1 deficit in the quarter-finals and you could argue it would be one of the biggest results in the history of European football if they did it again against Liverpool too.

It would be a disaster if Liverpool went out now but if I was part of this Reds team, and heading for Rome with a 5-2 aggregate lead, I would be confident of making progress.

I can understand if Liverpool fans are a little bit apprehensive because they conceded so early on in the second leg against City, who should have been 2-0 up by half-time of that game.

Will Roma get chances? Absolutely. Are they as good as City? No.

But that does not mean Liverpool can take anything for granted about getting through the second leg and reaching the final on 26 May.

'Why Reds do not lack belief under Klopp'

I was expecting Roma to be a lot better defensively at Anfield but they still gave Liverpool a scare before the Reds took control of the tie.

With the score at 0-0, Loris Karius let Aleksandar Kolarov's shot through his hands and on to the bar - if that goes in, it is a real game-changer - the whole night is very different.

As a player, when you are in big games and think you have got away with something like Liverpool did there, you start thinking that you are going to win.

I don't think belief is much of a problem for this Liverpool side anyway, though, because Klopp is like their 12th man - he gives them this absolute total belief that they can do anything.

He also has them playing 100% the way he wants - with the gegenpress and their runs in behind the opposition defence, they are searching for a weak link all of the time. Every team has one, and at the moment Liverpool seem to be able to find it.

Would I say that Real or Bayern are brilliant defensively? No.

In the games where Liverpool have scored lots of goals, they have also totally dominated the ball.

Bayern and Real are used to doing that every week so, looking forward, possession will be the key if Klopp's team make it to Kiev - they should do from here.

Mark Lawrenson was speaking to BBC Sport's Chris Bevan.

Refersensi:
https://www.bbc.com/sport/football/43888382
https://www.wordsmile.com/pengertian-contoh-kalimat-personal-pronouns

Berikut kata ganti dalam artikel di atas.

- Kata ganti subjek:

I, You, They, He, It.

- Kata ganti objek:

You, Them, Him, It.

- Kata ganti Possesive:

His.

- Kata ganti Possesive Adjective:

My, Their.

- Kata ganti Reflective:

Himself, Themselves.

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Passive Voice in News

09.03 |

Halo semua, kali ini saya akan share materi Bahasa Inggris mengenai passive voice dari sebuah artikel berita The Jakarta Post berisi tentang ancaman pemerintah Indonesia untuk memblokir Facebook jika terbukti membocorkan data pribadi pengguna Indonesia. Berikut ini berita dan bentuk passive voice-nya:

Indonesia threatens to shut down Facebook if privacy breached

KARNIS SALNA

BLOOMBERG

| Tue, April 3, 2018 | 11:24 am

An Indonesian cabinet member has threatened to shut down Facebook Inc. if there is any evidence the personal data of citizens is being harvested or the social media giant fails to crack down on "fake news" during upcoming elections.

Amid continuing fallout over revelations the data of 50 million Facebook users was obtained by a firm that helped U.S. President Donald Trump’s campaign, there’s growing fears in Indonesia that its presidential race could be corrupted. With the contest set to kick off within months, Communications Minister Rudiantara has voiced concerns that individuals or organized groups could exploit social media platforms in a bid to influence the outcome.

"If I have to shut them down, then I will do it," Rudiantara said in an interview on Friday at his residence in Jakarta, noting Indonesia had earlier blocked the messaging app, Telegram. "I did it. I have no hesitation to do it again."

The warning extends beyond Facebook to other platforms including Twitter Inc., Alphabet Inc.’s Google, which owns YouTube, and a host of other social media companies. Both Twitter and Google have previously agreed to work with the government to monitor content.

Facebook and Google did not immediately responded to requests for comment. A spokeswoman for Twitter said the company was not prepared to comment on the Indonesian government’s initiatives, adding that it engages with governments as required. “We have dedicated government and law enforcement reporting channels for illegal content,” she said in an emailed response.

A country of 260 million people and Southeast Asia’s largest economy, Indonesia is a prolific user of social media and boasts more than 90 million Facebook users. Rudiantara’s warning comes amid a crackdown in Indonesia on the use of social media to publish fake news and hate speech. Both Malaysia and Singapore unveiled plans to tackle fake news last month.

The communications minister said he had contacted Facebook representatives in Indonesia to seek assurances that no Indonesian user’s data was among the cache harvested by Cambridge Analytica. Facebook indicated it would respond this week to his request, he said.

Australia’s Information and Privacy Commissioner, Timothy Pilgrim, confirmed on March 20 his office had also sought to clarify with Facebook "whether any personal information of Australians was involved" in the scandal.

Severe penalties

Along with other social media platforms that fail to comply with a 2016 decree on the protection of personal information, Facebook could face severe penalties, said Rudiantara, who like many Indonesians uses one name. "There are administrative sanctions. I can issue the warning letter to them. There will also be criminal sanctions," he said.

Facebook employees could face up to 12 years in jail and a fine of up to 12 billion rupiah ($873,000), he said. "I want an undertaking that there were no Indonesian Facebook users whose information or data was used by Cambridge Analytica," he said. "If that is the case, I can chase them, ask the police."

The comments come as President Joko Widodo is set to seek re-election in a campaign that begins in September ahead of the first round of voting in April next year. Widodo, known as Jokowi, is himself an avid user of social media with almost 10 million Twitter followers. He has also been the target of hoaxes, including having to fend off claims he is a communist.

The communications minister said he’s worried about the potential for domestic and external forces using personal information obtained via social media to target individual voters in Indonesia’s elections. He’s also concerned about the use of social media to spread fake news as a way of exerting influence over the electorate, as it’s alleged Russia did in the 2016 U.S. poll.

"I have to watch out, whether it’s internal from within the country or outside of the country," Rudiantara said. "But the most important thing is we have to look at controls for platforms."

Social media was already being used to spread fake news and influence the elections, he said, citing a post on Twitter that claimed he and Widodo had conspired with Chinese President Xi Jinping to win the next election. Rudiantara denies the claim.

The communications minister said he has a simple message for Facebook and other social media companies: "If you are not able to manage your platform to support the stability of Indonesia that means your intention to be in Indonesia is not for business, it’s for something else."

Source: http://www.thejakartapost.com/life/2018/04/03/indonesia-threatens-to-shut-down-facebook-if-privacy-breached.html. Access date April 11, 2018.

Passive Voice Tenses:

1. An Indonesian cabinet member has threatened to shut down Facebook Inc. if there is any evidence the personal data of citizens is being harvested or the social media giant fails to crack down on "fake news" during upcoming elections. (Present Continuous)

2. Amid continuing fallout over revelations the data of 50 million Facebook users was obtained by a firm that helped U.S. President Donald Trump’s campaign. (Simple Past)

3. The communications minister said he had contacted Facebook representatives in Indonesia to seek assurances that no Indonesian user’s data was among the cache harvested by Cambridge Analytica. (Simple past)

4. Australia’s Information and Privacy Commissioner, Timothy Pilgrim, confirmed on March 20 his office had also sought to clarify with Facebook "whether any personal information of Australians was involved" in the scandal. (Simple Past)

5. "I want an undertaking that there were no Indonesian Facebook users whose information or data was used by Cambridge Analytica," he said. (Simple Past)

6. Social media was already being used to spread fake news and influence the elections, he said. (Past Continuous)

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Tenses in English Conversation

21.05 |

Anggota Kelompok:

Aditya Bhaskara
Algie Imam Agestian
Ariyanti Humala Lubis
Chandra Aditya
Joy Arga Panggabean
Thomas Freido Rinjani

Kelas 4KA42

A: I was thinking that MU would win the league. (Past Continuous)
B: Yeah, me too. But unfortunately, they have lost so many times to small club. (Present Perfect)
A: They used to be the biggest football club in the world (Past Tense), back then when Sir Alex was managing them. (Past Continuous)
B: Indeed, they have won so many trophies. (Present Perfect)
A: And now, I'm thinking the current manager could the same (Present Continuous). Because they won 3 trophies last season. (Simple Past)
B: I wish nothing but the best for them for the rest of the tournament. (Simple Present)

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Aspek Management Control Framework

22.56 |

4.) Aspek Management Control Framework :

- Defining, creating, redefining, retiring data (dengan wawancara, observasi)

- Membuat database tersedia untuk semua user

- Menginformasikan dan melayani user

- Memelihara integritas data

- Monitoring operations

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Kontrol Internal, Ruang Lingkup Kontrol Internal dan Sistem Kontrol Internal

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3.) A. KONTROL INTERNAL

Melalui Statement of Auditing Standar (SAS), AICPA mendefinisikan Internal Control sama dengan definisi COSO, yaitu suatu proses yang dipengaruhi oleh aktivitas Dewan Komisaris, Manajemen dan Pegawai, yang dirancang untuk memberikan keyakinan yang wajar atas (a) keandalan pelaporan keuangan, (b) efektivitas dan efisiensi operasi, dan (c) ketaatan terhadap hukum dan peraturan yang berlaku. Berbeda dengan definisi pertama yang hanya mengaitkan pengendalian hanya dengan perencanaan, metode dan pengukuran, pada definisi berikutnya terkait dengan “proses yang dipengaruhi oleh aktivitas seluruh komponen organisasi”. Definisi ini mengandung makna yang lebih luas dari definisi sebelumnya.

Dalam teori akuntansi dan organisasi, pengendalian intern atau internal control didefinisikan sebagai suatu proses, yang dipengaruhi oleh sumber daya manusia dan sistem teknologi informasi, yang dirancang untuk membantu organisasi mencapai suatu tujuan atau objektif tertentu. Pengendalian intern merupakan suatu cara untuk mengarahkan, mengawasi, dan mengukur sumber daya suatu organisasi. Ia berperan penting untuk mencegah dan mendeteksi penggelapan (fraud) dan melindungi sumber daya organisasi baik yang berwujud (seperti mesin dan lahan) maupun tidak (seperti reputasi atau hak kekayaan intelektual seperti merek dagang).

Untuk menjaga agar sistem internal control ini benar-benar dapat dilaksanakan, maka sangat diperlukan adanya internal auditor atau bagian pemeriksaan intern. Fungsi pemeriksaan ini merupakan upaya tindakan pencegahan, penemuan penyimpangan-penyimpangan melalui pembinaan dan pemantauan internal control secara berkesinambungan. Bagian ini harus membuat suatu program yang sistematis dengan mengadakan observasi langsung, pemeriksaan dan penilaian atas pelaksanaan kebijakan pimpinan serta pengawasan sistem informasi akuntansi dan keuangan lainnya.

RUANG LINGKUP KONTROL INTERNAL

Ruang lingkup menurut Guy (2002:410), ruang lingkup audit internal meliputi pemeriksaan dan evaluasi yang memadai serta efektifitas sistem pengendalian internal organisasi dan kualitas kinerja dalam melaksanakan tanggungjawab yang dibebankan.

Ruang lingkup audit internal menurut The Institute of Internal auditors (IIA) yang dikutip oleh Boynton et al (2001:983) “The scope of audit internal should encompass of the adequacy and effectiveness the organizations system of performance in carrying out assigned responsibilities; (1) reability and integrying of information; (2) compliance with policies, plans, procedures, laws, regulations and contacts; (3) safeguarding of assets; (4) economical and efficient use of resources; (5) accomplishment of established objectives and goals for operations programs”. (Ruang lingkup audit internal harus mencakup kecukupan dan efektivitas sistem kinerja organisasi dalam melaksanakan tanggung jawab yang ditugaskan; (1) keandalan dan menyokong informasi; (2) sesuai dengan kebijakan, rencana, prosedur, hukum, peraturan dan kontak; (3) pengamanan aktiva; (4) penggunaan sumber daya yang ekonomis dan efisien; (5) tercapainya target yang ditetapkan dan tujuan program operasi).

Menurut Hiro Tugiman (2001:17), lingkup pekerjaan pemeriksaan internal harus meliputi pengujian dan evaluasi terhadap kecukupan serta efektivitas sistem pengendalian internal yang dimiliki organisasi dan kualitas pelaksanaan tanggung jawab yang diberikan.

SISTEM KONTROL INTERNAL

Suatu sistem atau sosial yang dilakukan perusahaan yang terdiri dari struktur organisasi, metode, dan ukuran-ukuran untuk menjaga dan mengarahkan jalan perusahaan agar bergerak sesuai dengan tujuan dan prgram perusahaan dan mendorong efisiensi serta dipatuhinya kebijakan manajemen.

B. CONTROL OBJECTIVES

Sekumpulan dokumentasi best practice untuk IT Governance yang dapat membantu auditor, pengguna (user), dan manajemen, untuk menjembatani gap antara resiko bisnis, kebutuhan kontrol dan masalah-masalah teknis IT (Sasongko, 2009).

COBIT mendukung tata kelola TI dengan menyediakan kerangka kerja untuk mengatur keselarasan TI dengan bisnis. Selain itu, kerangka kerja juga memastikan bahwa TI memungkinkan bisnis, memaksimalkan keuntungan, resiko TI dikelola secara tepat, dan sumber daya TI digunakan secara bertanggung jawab (Tanuwijaya dan Sarno, 2010).

COBIT merupakan standar yang dinilai paling lengkap dan menyeluruh sebagai framework IT audit karena dikembangkan secara berkelanjutan oleh lembaga swadaya profesional auditor yang tersebar di hampir seluruh negara. Dimana di setiap negara dibangun chapter yang dapat mengelola para profesional tersebut.

CONTROL RISK

Control Risk adalah metode pengendalian risiko yang tidak melibatkan uang/dana. Metode ini terdiri dari 3 tahapan, yaitu sebelum, pada saat, dan sesudah terjadi kontak dengan kerugian. Di sini kejadian-kejadian yang mengakibatkan kerugian keuangan diupayakan untuk dikurangi kemungkinan terjadinya dan besarnya kerugian keuangan yang terjadi diminimalkan.

Ada 5 cara (metode) dalam pengendalian risiko:

1. Risk Avoidance (Penghindaran Risiko)

Dengan metode ini, risiko dihindari dengan cara meninggalkan atau tidak pernah melakukan kegiatan apa pun yang memiliki risiko. Hal ini dilakukan dengan mempertimbangkan potensi keuntungan dan kerugian yang dapat diakibatkan oleh suatu aktifitas. Contohnya: Tidak bepergian ke tempat rawan bencana seperti Jepang dan tidak melakukan olahraga berbahaya jika tidak ingin cidera.

2. Segregation (Pemisahan Risiko) and Diversification (Pembagian Risiko)

Segregation dilakukan dengan memisahkan orang-orang atau benda-benda yang dapat menjadi penyebab kerugian. Diversifikasi dilakukan dengan memperbanyak aset atau aktifitas pada lokasi yang berbeda. Contohnya: Menempatkan uang pada beberapa sarana investasi yang berbeda daripada menempatkan ssemuanya dalam satu sarana investasi. Selain itu, dapat juga memilih untuk bepergian dengan kendaraan terpisah daripada semua keluarga inti berada dalam satu kendaraan.

3. Loss Prevention (Pencegahan Kerugian)

Metode ini dilakukan untuk mencegah dampak kerugian. Contohnya, dengan meningkatkan langkah-langkah keamanan untuk mengurangi kemungkinan kebakaran dengan memasang alarm kebakaran. Selain itu, bisa juga dengan melakukan langkah-langkah pengurangan risiko sakit dengan hidup sehat dan mencegah dampak kecelakaan bermotor dengan mengenakan helm saat mengendarai motor.

4. Loss Reduction (Pengurangan Kerugian)

Metode ini dilakukan dengan mengurangi dampak kerugian atau pun kerusakan yang dihasilkan oleh suatu risiko. Contohnya, dengan menggunakan sabuk pengaman untuk mengurangi kemungkinan terjadinya cidera dalam kecelakaan lalu lintas dan mengurangi dampak kebakaran dengan pemadam kebakaran otomatis.

5. Non-insurance Transfer (Pemindahan Non-asuransi)

Dengan metode ini, risiko dialihkan tanpa menggunakan asuransi. Contohnya, dengan mendirikan sebuah peusahaan bisnis untuk mengalihkan risiko menanggung kerugian dan mengambil kontrak sewa yang lebih panjang untuk menghindari harga sewa yang meningkat.

C. MANAGEMENT CONTROL FRAMEWORK

Mengumpulkan dan menggunakan informasi untuk mengevaluasi kinerja berbagai sumber daya organisasi secara keseluruhan.

APPLICATION CONTROL FRAMEWORK

Sistem pengendalian intern komputer yang berkaitan dengan pekerjaan dan kegiatan tertentu yang telah ditentukan. Berkaitan dengan ruang lingkup proses bisnis individu atau sistem aplikasi.

D. CORPORATE IT GOVERNANCE

Kumpulan kebijakan, proses atau aktifitas dan prosedur untuk mendukung pengoperasian TI agar hasilnya sejalan dengan strategi bisnis.

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Konsep Dasar Kontrol Prinsip Dasar Proses Audit Sistem Informasi, Standar dan Panduan Audit Sistem Informasi

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2.) A. KONSEP DASAR KONTROL

Audit sistem informasi adalah proses pengumpulan dan penilaian bukti – bukti untuk menentukan apakah sistem komputer dapat mengamankan aset, memelihara integritas data, dapat mendorong pencapaian tujuan organisasi secara efektif dan menggunakan sumberdaya secara efisien”.

Audit sistem informasi dilakukan untuk dapat menilai:

a. apakah sistem komputerisasi suatu organisasi/perusahaan dapat mendukung pengamanan aset.

b. apakah sistem komputerisasi dapat mendukung pencapaian tujuan organisasi/perusahaan.

c. apakah sistem komputerisasi tersebut efektif, efisien dan data integrity terjamin.

B. PRINSIP-PRINSIP DASAR PROSES AUDIT SI

· Audit dititikberatkan pada objek audit yang mempunyai peluang untuk diperbaiki

· Prasyarat Penilaian terhadap kegiatan objek audit

· Pengungkapan dalam laporan adanya temuan-temuan yang bersifat positif

· Identifikasi individu yang bertanggungjawab terhadap kekurangan-kekurangan yang terjadi.

· Penentuan tindakan terhadap petugas yang seharusnya bertanggung jawab

· Pelanggaran hukum

· Penyelidikan dan pencegahan kecurangan

C. STANDAR DAN PANDUAN AUDIT SI

Standar Audit SI tidak lepas dari standar professional seorang auditor SI, yaitu ukuran mutu pelaksanaan kegiatan profesi yang menjadi pedoman bagi para anggota profesi dalam menjalankan tanggung jawab profesinya.

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