tag:blogger.com,1999:blog-32037519545603701032024-03-13T20:54:40.107-07:00Imroatus Sholehah BlogAnonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.comBlogger7125tag:blogger.com,1999:blog-3203751954560370103.post-12062430527281284602013-06-01T03:59:00.000-07:002013-06-01T03:59:29.137-07:00Contoh Penghitungan PPh Pasal 21 Tahun 2013<!--[if !mso]>
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<br />
<h1 style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">Contoh
Penghitungan PPh Pasal 21 Tahun 2013</span></h1>
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<span style="font-size: 12.0pt; line-height: 115%;"><span class="post-date"> </span>
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Sebagaimana kita ketahui, mulai 1 Januari 2013
mulai diterapkan PTKP baru.
Nah, tentu saja mulai bulan Januari 2013, penghitungan PPh Pasal 21, terutama
untuk pegawai tetap, akan menggunakan PTKP baru ini. Nah, kira-kira bagaimana
pengaruhnya penerapan PTKP baru ini bagi Anda sebagai karyawan atau pegawai
tetap? Silahkan baca tulisan singkat ini.</div>
<div style="text-align: justify;">
Hmmmm. Bagi Anda yang PPh Pasal 21 nya ditanggung
oleh perusahaan, maka kenaikan PTKP tidak berpengaruh dalam pemotongan PPh
Pasal 21, soalnya kan yang bayar perusahaan, bukan Anda, hehehe…</div>
<div style="text-align: justify;">
Bagi Anda yang selama ini dipotong PPh Pasal 21
dari gaji Anda, tentu saja kenaikan PTKP berarti akan ada pengurangan PPh
Pasal 21. Berapa besarnya pengurangan PPh Pasal 21 yang akan Anda dapatkan? Itu
tergantung pada berapa tingkat gaji Anda dalam setahun. Ya, pengurangan pajak
yang Anda dapatkan bisa 5% dari jumlah selisih PTKP lama dengan PTKP baru Anda.
Bisa juga 15% dari selisih tersebut atau bahkan 25% atau 30% dari selisih PTKP.</div>
<div style="text-align: justify;">
Berikut ini saya gambarkan perubahan pemotongan
PPh Pasal 21 untuk seorang karyawan tetap dengan gaji total Rp10.000.000,-
sebulan. Tidak ada kenaikan atau penurunan gaji selama setahun. Iuran pensiun
yang dipotong dari gajinya adalah Rp300.000,- per bulan. Karyawan tersebut
berstatus kawin dan memiliki tanggungan 1 orang anak. Berikut perhitungannya.</div>
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<strong>PTKP Lama</strong></div>
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<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
<strong>PTKP Baru</strong></div>
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<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
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<span style="font-size: 12.0pt; line-height: 115%;">Penghasilan Bruto</span></div>
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10.000.000</div>
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10.000.000</div>
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<span style="font-size: 12.0pt; line-height: 115%;">Pengurang:</span></div>
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<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113"><br /></td>
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<span style="font-size: 12.0pt; line-height: 115%;">-
Biaya Jabatan<a href="http://www.blogger.com/blogger.g?blogID=3203751954560370103">[1]</a></span></div>
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500.000</div>
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500.000</div>
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<span style="font-size: 12.0pt; line-height: 115%;">-
Iuran Pensiun</span></div>
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<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
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300.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
300.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;"> Jumlah</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
800000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
800000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">Penghasilan neto sebulan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
9.200.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
9.200.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">Penghasilan neto setahun<a href="http://www.blogger.com/blogger.g?blogID=3203751954560370103">[2]</a></span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
110.400.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
110.400.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">PTKP</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113"><br /></td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">-
Diri sendiri</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
15.840.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
24.300.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">-
Status Kawin</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
1.320.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
2.025.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">-
Tanggungan (1)</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
1.320.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
2.025.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;"> Jumlah</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
18.480.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
28.350.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">Penghasilan Kena Pajak</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
91.920.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
82.050.000</div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">PPh Pasal 21 setahun<a href="http://www.blogger.com/blogger.g?blogID=3203751954560370103">[3]</a></span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
8.788.000</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
7.307.500</div>
</td>
</tr>
<tr style="mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">PPh Pasal 21 sebulan<a href="http://www.blogger.com/blogger.g?blogID=3203751954560370103">[4]</a></span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div style="text-align: justify;">
732.333</div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div style="text-align: justify;">
608.958</div>
</td>
</tr>
</tbody></table>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Perhatikan, PTKP bertambah Rp9.870.000,- sehingga
Penghasilan Kena Pajak juga berkurang sebesar Rp9.870.000,-. PPh Pasal 21
setahun berkurang Rp1.480.500,- dan jumlah ini sama dengan 15% x Rp9.870.000,-.
PPh Pasal 21 sebulan adalah PPh Pasal 21 setahun dibagi 12 yaitu Rp732.333,-
jika menggunakan PTKP lama dan Rp608.958,- jika menggunakan PTKP baru. Ini
berarti bahwa PPh Pasal 21 berkurang Rp123.375,-. Jadi, setiap bulan karyawan
tersebut mendapat pengurangan PPh Pasal 21 sejumlah tersebut.</div>
<div style="text-align: justify;">
Kenaikan PTKP juga akan berpengaruh kepada
pemotongan PPh Pasal 21 bagi pegawai tidak tetap, pekerja harian dan bukan
pegawai. Dengan demikian, contoh-contoh penghitungan PPh Pasal 21 dalam
PER-31/PJ/2009 dan PER-57/PJ/2009 perlu disesuaikan dengan kenaikan PTKP ini.</div>
<div style="text-align: justify;">
<br clear="all" />
Berikut ini saya gambarkan perubahan pemotongan PPh Pasal 21 untuk seorang
karyawan tetap dengan gaji total Rp10.000.000,- sebulan. Tidak ada kenaikan
atau penurunan gaji selama setahun. Iuran pensiun yang dipotong dari gajinya
adalah Rp300.000,- per bulan. Karyawan tersebut berstatus kawin dan memiliki
tanggungan 1 orang anak. Berikut perhitungannya.</div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PTKP
Lama</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PTKP
Baru</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan Bruto</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.000.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">Pengurang:</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113"><br /></td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">-
Biaya Jabatan[1]</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">500.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">500.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">-
Iuran Pensiun</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">300.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">300.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";"> Jumlah</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">800000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">800000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan neto sebulan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.200.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.200.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan neto setahun[2]</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">110.400.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">110.400.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">PTKP</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113"><br /></td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">-
Diri sendiri</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">15.840.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">24.300.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">-
Status Kawin</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.320.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.025.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">-
Tanggungan (1)</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.320.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.025.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";"> Jumlah</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18.480.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">28.350.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan Kena Pajak</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">91.920.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">82.050.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">PPh Pasal 21 setahun[3]</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.788.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.307.500</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td style="padding: 0in 0in 0in 0in; width: 132.75pt;" valign="top" width="177">
<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; mso-fareast-font-family: "Times New Roman";">PPh Pasal 21 sebulan[4]</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 88.5pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">732.333</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 84.75pt;" valign="top" width="113">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">608.958</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perhatikan,
PTKP bertambah Rp9.870.000,- sehingga Penghasilan Kena Pajak juga berkurang
sebesar Rp9.870.000,-. PPh Pasal 21 setahun berkurang Rp1.480.500,- dan jumlah
ini sama dengan 15% x Rp9.870.000,-. PPh Pasal 21 sebulan adalah PPh Pasal 21
setahun dibagi 12 yaitu Rp732.333,- jika menggunakan PTKP lama dan Rp608.958,-
jika menggunakan PTKP baru. Ini berarti bahwa PPh Pasal 21 berkurang
Rp123.375,-. Jadi, setiap bulan karyawan tersebut mendapat pengurangan PPh
Pasal 21 sejumlah tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kenaikan
PTKP juga akan berpengaruh kepada pemotongan PPh Pasal 21 bagi pegawai tidak
tetap, pekerja harian dan bukan pegawai. Dengan demikian, contoh-contoh
penghitungan PPh Pasal 21 dalam PER-31/PJ/2009 dan PER-57/PJ/2009 perlu
disesuaikan dengan kenaikan PTKP ini.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
<hr align="left" size="1" width="33%" />
</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[1]
Biaya jabatan adalah 5% dari penghasilan bruto dengan maksimal Rp500.000,-
sebulan</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[2]
Penghasilan neto setahuh adalah penghasilan neto sebulan dikali 12</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[3]
PPh Pasal 21 setahun diperoleh dengan menerapkan tarif Pasal 17 terhadap
Penghasilan Kena Pajak</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[4]
PPh Pasal 21 sebulan adalah PPh Pasal 21 setahun dibagi 12</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Seandainya
masih banyak pegawai atau karyawan yang masih bingung tentang bagaimana cara
menghitung pajak atas gaji karyawan. Nah, untuk itu saya coba memberikan contoh
sederhana tentang cara menghitung pajak karyawan yang dalam bahasa teknis
perpajakan disebut pemotongan Pajak Penghasilan (PPh) Pasal 21 untuk pegawai
tetap.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk
memudahkan, di sini saya ambilkan contoh perhitungan PPh Pasal 21 berdasarkan
PER-31/PJ/2009 dan PER-57/2009 yang sudah disesuaikan dengan PTKP terbaru yang berlaku
tahun 2013. Untuk memudahkan saya coba menggunakan contoh yang paling
sederhana.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Misal,
Tuan Van Melle pegawai pada perusahaan PT Permen Jaya, menikah tanpa anak,
memperoleh gaji sebulan Rp. 10.000.000,00. PT Permen Jaya mengikuti
program Jamsostek, premi Jaminan Kecelakaan Kerja dan premi Jaminan Kematian
dibayar oleh pemberi kerja dengan jumlah masing-masing 0,50% dan 0,30% dari
gaji. PT Permen Jaya menanggung iuran Jaminan Hari Tua setiap bulan
sebesar 3,70% dari gaji sedangkan Tuan Van Melle membayar iuran Jaminan Hari
Tua sebesar 2,00% dari gaji setiap bulan. Disamping itu PT Permen
Jaya juga mengikuti program pensiun untuk pegawainya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PT
Permen Jaya membayar iuran pensiun untuk Tuan Van Melle ke dana
pensiun, yang pendiriannya telah disahkan oleh Menteri Keuangan, setiap bulan
sebesar Rp. 300.000,00, sedangkan Tuan Van Melle membayar iuran pensiun
sebesar Rp. 200.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perhatikan,
perhitungan untuk mengetahui berapa besarnya pajak (penghasilan) yang harus
dipotong PT Permen Jaya untuk satu bulannya.</span></div>
<table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Gaji sebulan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.000.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Premi Jaminan Kecelakaan Kerja</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">50.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Premi Jaminan Kematian</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">30.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Jumlah<br />
Penghasilan Bruto</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.080.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249"><br /></td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Pengurangan :</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">1. Biaya Jabatan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">500.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">2. Iuran Pensiun</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">200.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">3. Iuran Jaminan Hari Tua</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">200.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Jumlah Pengurangan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">900.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan Neto Sebulan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.180.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan Neto Setahun</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">110.160.000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">PTKP</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">- Diri WP Sendiri</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">24.300.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">- Status Kawin</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.025.000</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96"><br /></td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Jumlah PTKP</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">26.325.000</span></div>
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</tr>
<tr style="mso-yfti-irow: 16;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Penghasilan Kena Pajak Setahun</span></div>
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<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">83.835.000</span></div>
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</tr>
<tr style="mso-yfti-irow: 17;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
<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; mso-fareast-font-family: "Times New Roman";">Pembulatan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">83.835.000</span></div>
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<tr style="mso-yfti-irow: 18;">
<td style="padding: 0in 0in 0in 0in; width: 186.75pt;" width="249">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PPh Pasal 21 Setahun (5%, 15%)</span></div>
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<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.575.250</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";">PPh Pasal 21 Sebulan (dibagi 12)</span></div>
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<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in; width: 1.0in;" width="96">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">631.271</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";">Langkah
pertama kita menjumlahkan penghasilan bruto. Penghasilan bruto ini adalah
seluruh penghasilan yang diterima oleh karyawan atau pegawai secara teratur dalam
sebulannya. Yang termasuk dalam penghasilan bruto ini misalnya adalah gaji,
tunjangan-tunjangan, uang lembur dan premi asuransi yang ditanggung oleh
perusahaan. Tidak termasuk dalam penghasilan bruto adalah imbalan dalam bentuk
natura dan kenikmatan. Dalam contoh di atas penghasilan bruto yang menjadi
objek PPh Pasal 21 adalah gaji, premi jaminan kecelakaan kerja (0,5% dari gaji)
dan premi jaminan kematian (0,3% dari gaji) yang dibayar atau ditanggung
perusahaan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Langkah
berikutnya kita hitung pengurang yang diperbolehkan yaitu pada dasarnya ada dua
macam yaitu biaya jabatan dan iuran pensiun (termsuk iuran jaminan hari tua).
Biaya jabatan sendiri besarnya 5% dari penghasilan bruto 5% x
Rp10.080.000,00 atau sama dengan Rp504.000,00. Jumlah ini masih di atas
maksimum yang diperkenankan yaitu sebesar Rp500.000,00 per bulan sehingga biaya
jabatan adalah sebesar Rp500.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengurang
lainnya adalah iuran pensiun dan iuran JHT yang masing-masing Rp200.000,00 dan
Rp200.000,00 (2% dari gaji) per bulan. Iuran pensiun dan iuran JHT yang dibayar
atau ditanggung oleh perusahaan tidak dapat dikurangkan. Dengan demikian,
jumlah seluruh pengurang adalah Rp900.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penghasilan
bruto Rp10.080.000,00 dikurangi pengurang Rp900.000 sama dengan Rp9.180.000,00.
Jumlah inilah yang dimaksud dengan penghasilan neto sebulan. Selanjutnya
penghasilan neto sebulan ini kita buat setahun dengan cara penghasilan neto
sebulan dikali 12 bulan atau Rp9.180.000 x 12 = Rp110.160.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Setelah
itu barulah kita kurangi dengan Penghasilan Tidak Kena Pajak (PTKP) yang
berlaku sejak 1 Januari 2013 yang dalam hal ini jumlahnya adalah
Rp26.325.000,00. Selisihnya inilah yang merupakan Penghasilan Kena Pajak
(Rp83.835.000,00).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak
Penghasilan terutang adalah tarif pajak (berdasarkan tarif Pasal 17 UU Pajak
Penghasilan) dikalikan Penghasilan Kena Pajak. Besarnya adalah 5% x
Rp50.000.000,00 + 15% x (Rp83.835.000,00 – Rp50.000.000,00) = Rp7.575.250,00.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nah,
karena kita menghitung PPh Pasal 21 untuk satu bulan, maka PPh Pasal 21
terutang di atas tinggal dibagi 12 sehingga pajak yang dipotong oleh PT Permen
Jaya atas penghasilannya Tuan Van Melle adalah Rp7.575.250 : 12 =
Rp631.271,00.</span></div>
Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com0tag:blogger.com,1999:blog-3203751954560370103.post-70056213946408568752013-05-28T06:02:00.000-07:002013-05-28T06:02:12.038-07:00Search Engine Optimization (SEO)<!--[if !mso]>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 5;">
<b><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 16.0pt;">Search Engine Optimization
(SEO)</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 5; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-no-proof: yes;"><img alt="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcSpqe5mBqMZzjDLJ03Ibem3J-vfR7J2js-QoWfmoairYu0riGswhtWqYqI" height="94" src="file:///C:%5CDOCUME%7E1%5CAMD%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image002.jpg" width="172" /></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></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%; mso-ansi-language: IN;">Search engine optimization (SEO) adalah proses
mempengaruhi visibilitas dari sebuah situs web atau halaman web di
"alam" atau un-bayar ("organik") hasil pencarian mesin
pencari. Secara umum, sebelumnya (atau lebih tinggi peringkat pada halaman
hasil pencarian), dan lebih sering situs muncul dalam daftar hasil pencarian,
semakin banyak pengunjung itu akan menerima dari pengguna mesin pencari. SEO
dapat menargetkan berbagai jenis pencarian, termasuk pencarian gambar, pencarian
lokal, pencarian video, pencarian akademik, [1] pencarian berita dan mesin
pencari vertikal industri-spesifik.<br />
Sebagai strategi pemasaran Internet, SEO mempertimbangkan bagaimana mesin
pencari bekerja, apa yang dicari orang, istilah pencarian yang sebenarnya atau
kata kunci yang diketik ke dalam mesin pencari dan mesin pencari yang disukai
oleh pemirsa yang ditargetkan mereka. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></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%; mso-ansi-language: IN;">Mengoptimalkan situs web mungkin melibatkan mengedit
isinya, HTML dan terkait pengkodean untuk kedua meningkatkan relevansinya dengan
kata kunci spesifik dan untuk menghilangkan hambatan bagi kegiatan pengindeksan
mesin pencari. Mempromosikan situs untuk meningkatkan jumlah backlink, atau
link inbound,</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">merupakan taktik SEO lain.<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-no-proof: yes;"><img alt="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcTdfYqe137DYi4dLLw14riqJ8EIQAJQI6-_Er7gU1RDADPDqe7BXC4ghsY" height="131" src="file:///C:%5CDOCUME%7E1%5CAMD%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_image004.jpg" width="215" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"><br />
Bentuk jamak dari singkatan SEO juga dapat merujuk kepada "pengoptimalan
search engine," orang-orang yang menyediakan jasa SEO.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Isi
:</span></b></div>
<div class="MsoNormal">
<span 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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">1 Sejarah<br />
2 Hubungan dengan mesin pencari<br />
3 Metode<br />
3.1 Mendapatkan diindeks<br />
3.2 Mencegah merangkak<br />
3.3 Peningkatan menonjol<br />
4 White hat dibandingkan teknik topi hitam<br />
5 Sebagai strategi pemasaran<br />
6 pasar Internasional<br />
7 preseden Hukum<br />
8 Lihat juga<br />
9 Catatan<br />
10 Pranala luar<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div align="center" class="MsoNormal" style="margin-left: 4.5pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="IN" style="color: #215868; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%; mso-ansi-language: IN; mso-themecolor: accent5; mso-themeshade: 128;">Sejarah</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #215868; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%; mso-themecolor: accent5; mso-themeshade: 128;"></span></i></b></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%; mso-ansi-language: IN;"><br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"><br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </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: 115%; mso-ansi-language: IN;">Webmaster dan penyedia konten mulai mengoptimalkan situs
untuk mesin pencari di pertengahan 1990-an, sebagai mesin pencari pertama
katalogisasi Web awal. Pada awalnya, semua webmaster perlu lakukan adalah
menyerahkan alamat halaman, atau URL, ke berbagai mesin yang akan mengirim
"spider" untuk "crawl" halaman tersebut, ekstrak link ke
halaman lain dari itu, dan kembali informasi yang ditemukan pada halaman yang
akan diindeks. Proses ini melibatkan spider mesin pencari men-download halaman
dan menyimpannya di server sendiri mesin pencari, dimana program kedua, dikenal
sebagai indexer, ekstrak berbagai informasi tentang halaman, seperti kata-kata
mengandung dan mana ini berada, serta berat badan untuk kata-kata tertentu, dan
semua link halaman tersebut berisi, yang kemudian ditempatkan ke scheduler
untuk merangkak di kemudian hari.<br />
Situs pemilik mulai mengakui nilai dari memiliki situs mereka yang berperingkat
tinggi dan terlihat dalam hasil mesin pencari, menciptakan peluang bagi kedua
topi putih dan topi hitam praktisi SEO. Menurut analis industri Danny Sullivan,
istilah "search engine optimization" mungkin mulai dipakai pada tahun
1997. [3] Penggunaan didokumentasikan pertama dari istilah Search Engine
Optimization adalah John Audette dan perusahaan Multimedia Marketing Group
sebagai didokumentasikan oleh halaman web dari situs MMG dari Agustus, 1997</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">.</span></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;">Versi awal algoritma pencarian didasarkan pada
webmaster-memberikan informasi seperti meta tag kata kunci, atau file indeks
dalam mesin seperti ALIWEB. Meta tag menyediakan panduan untuk konten setiap
halaman. Menggunakan data meta untuk mengindeks halaman ditemukan kurang dari
diandalkan, namun, karena pilihan webmaster kata kunci dalam meta tag
berpotensi menjadi representasi akurat dari konten yang sebenarnya situs. Data
yang tidak akurat, tidak lengkap, dan tidak konsisten dalam meta tag bisa dan
tidak menyebabkan halaman untuk peringkat untuk pencarian yang tidak relevan
[5] [meragukan - mendiskusikan].</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </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: 115%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span>Penyedia konten
Web juga dimanipulasi sejumlah atribut dalam sumber HTML halaman dalam upaya
untuk peringkat baik di mesin pencari. Dengan mengandalkan begitu banyak pada
faktor-faktor seperti kepadatan kata kunci yang eksklusif dalam kontrol
webmaster, mesin pencari awal menderita dari penyalahgunaan dan manipulasi
peringkat. Untuk memberikan hasil yang lebih baik kepada pengguna mereka, mesin
pencari harus beradaptasi untuk memastikan halaman hasil mereka menunjukkan
hasil pencarian yang paling relevan, daripada halaman yang tidak berhubungan
diisi dengan berbagai kata kunci oleh webmaster yang tidak bermoral. Karena
keberhasilan dan popularitas mesin pencarian ditentukan oleh kemampuannya untuk
menghasilkan hasil yang paling relevan untuk setiap pencarian tertentu,
sehingga hasil tersebut menjadi false akan berubah pengguna untuk menemukan
sumber pencari lainnya. Search engine menanggapi dengan mengembangkan algoritma
peringkat lebih kompleks, dengan mempertimbangkan faktor-faktor tambahan yang
lebih sulit untuk webmaster untuk memanipulasi. Mahasiswa pascasarjana di
Universitas Stanford, Larry Page dan Sergey Brin, mengembangkan "BackRub,"
sebuah mesin pencari yang mengandalkan algoritma matematis untuk menilai
keunggulan halaman web. Jumlah dihitung dengan algoritma, PageRank, merupakan
fungsi dari kuantitas dan kekuatan inbound link [7] PageRank memperkirakan.
Kemungkinan bahwa halaman yang diberikan akan dicapai oleh pengguna web yang
secara acak surfing web, dan mengikuti link dari satu halaman ke halaman
lainnya. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </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: 115%; mso-ansi-language: IN;">Beberapa search engine juga mengulurkan tangan untuk
industri SEO, dan sering sponsor dan tamu di konferensi SEO, chatting, dan
seminar. Mesin pencari utama memberikan informasi dan panduan untuk membantu
dengan optimasi situs. [27] [28] Google memiliki program Sitemaps untuk
membantu webmaster belajar jika Google mengalami masalah pengindeksan situs web
mereka dan juga menyediakan data pada lalu lintas ke situs web Google. [29 ]
Bing Webmaster Tools menyediakan cara bagi webmaster untuk mengirimkan sitemap
dan web feed, memungkinkan pengguna untuk menentukan tingkat merangkak, dan
melacak halaman web Status indeks.</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #215868; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: accent5; mso-themeshade: 128;"></span></i></b></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com0tag:blogger.com,1999:blog-3203751954560370103.post-18001379733059544962013-05-27T21:24:00.000-07:002013-05-27T21:24:26.654-07:00Materi Akuntansi Bank Syariah Musyarakah<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-size: 12.0pt; line-height: 115%;">Mata kuliah AKUNTANSI
PERBANKAN SYARIAH<o:p></o:p></span></b></div>
<div class="MsoNormal">
<b><span style="font-size: 12.0pt; line-height: 115%;">II. MUSYARAKAH</span></b><br />
<br />
Nasabah Bank ABC mengajukan pembiayaan Pengembangan software ADLC dari sebuah
perusahaan Telekomunikasi terkemuka di Indonesia, PT XYZ. Total Nilai proyek
yang akan dikerjakan adalah sebesar Rp 2.970.000.00, termasuk PPN 10%.
Berdasarkan perhitungan kebutuhan modal kerja, nasabah membutuhkan MK sebesar
Rp 1.744.947.500. Bank memiliki aturan untuk memberikan share pembiayaan
maksimum 70% dari kebutuhan pembiayaan. Berdasarkan proyeksi cashflow nasabah
penarikan modal kerja dilakukan secara bertahap (sesuai tabel) dan pembayaran
dari Bouwheer dilakukan berdasarkan progress penyelesaian pekerjaan sesuai
dengan kontrak (terlampir dalam tabel)<br />
Pertanyaan:<br />
<br />
a. Berapakah pembiayaan yang dapat diberikan oleh Bank dan dana yang harus
dipersiapkan nasabah (dengan angka pembulatan 7 digit ke bawah ) ?<br />
b. Bagaimana proyeksi pembayaran bagi hasil dari nasabah dan berapa besar
nisbah yang harus dibayar nasabah jika ekspektasi return yang diharapkan oleh
Bank adalah setara dengan 14,5% pa ? Adakah perbedaan dengan perhitungan bunga
yang dihitung setiap bulan sesuai dana bank yg digunakan oleh nasabah ?<br />
<br />
Jawab:<br />
<br />
a. Pembiayaan yang dapat diberikan oleh Bank ABC adalah senilai Rp 1.744.947.500
x 70% = Rp 1.221.463.250,- atau dibulatkan ke bawah menjadi Rp 1.220.000.000,00<br />
b. Menghitung nisbah bagi hasil didasarkan atas pendapatan nett nasabah setelah
mengeluarkan PPN, sehingga pendapatan nett nasabah adalah sebesar Rp
2.700.000.000,00<br />
<br />
Proyeksi pembayaran bagi hasil dihitung berdasarkan ekspekatasi return yang
diinginkan oleh Bank setara 14,5% pa dengan model dropping pembiayaan secara
bertahap sesuai tabel dan juga schedule pembayaran dari Bouwheer secara
bertahap sesuai dengan progress penyelesaian proyek. Proyeksi pencairan
pembiayaan secara bertahap ini diperoleh dari proyeksi cashflow proyek nasabah
sehingga besaran pembiayan yang diberikan benar-benar langsung secara produktif
dugunakan atas proyek yang dibiayai secara musyarakah ini. <br />
<br />
Setiap pencairan pembiayaan, nasabah pun memasukkan share atau dana syirkah
bagian nasabah untuk kemudian digunakan oleh nasabah guna membiayai proyek
tersebut, dalam hal ini sekitar 70% share bank dan 30% share nasabah.<br />
<br />
Penurunan pokok pembiayaan dilakukan secara proporsional sesuai dengan progress
pembayaran dengan memperhitungkan prosentase Modal Kerja atas Pendapatan yang
diperoleh nasabah dalam proyek ini (sebesar rata-rata 65%) dengan perhitungan <br />
= MK/NP(nilai Proyek) <br />
= 1.744.947.500 / 2.700.000.000,-<br />
= 64,63% atau dibulatkan menjadi 65%<br />
<br />
Pada pembayaran tahap 1 sebesar Rp 540 juta (20% dari nett nilai kontrak), maka
pokok turun sebesar Rp 540 juta x 70% x 65% = Rp 245.700.000,-<br />
Sisa dana yang masuk sebagian menjadi bagian keuntungan Bank dan Nasabah dan
sebagian sebagai pengembalian share pokok nasabah, sehingga nasabah dapat
memanfaatkan dana tersebut untuk proyek lainnya.<br />
<br />
Berdasarkan schedule proyeksi penyelesaian proyek, return yang diharapkan oleh
Bank ABC atas pembiayaan ini sampai dengan akhir adalah sebesar Rp
75.885.750,-, sehingga nisbah bagi hasil antara Bank ABC dengan nasabah
berdasarkan revenue sharing adalah 2,81% untuk Bank dan 97,19% untuk nasabah.<br />
Prosentase pembayaran nisbah pada pembayaran tahap selanjutnya tetap sama
mengingat jumlah porsi pembiayaan sama-sama turun secara proporsional.<br />
Terlihat perbedaan jumlah pembayaran nisbah dengan perhitungan bunga bulanan
setara 14,5% meskipun secara total pembayaran yg diterima memiliki nilai/jumlah
yg sama.<br />
<br />
<br />
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<b><span 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;">A.</span></b><b><span 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></b><b><span 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;">Musyarakah </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span 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;">Pengertian </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Secara bahasa musyarakah berarti mencampur. Dalam hal
ini mencampur satu modal dengan modal yang lain sehingga tidak dapat dipisahkan
satu sama lain. Dalam istilah fikih syirkah adalah suatu akad antara dua orang
atau lebih untuk berkongsi modal dan bersekutu dalam keuntungan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 48.0pt;">
<i><span 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;">Menurut Hanafiyah syirkah</span></i><span 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;"> adalah : </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Perjanjian antara dua pihak yang bersyarikat mengenai
pokok harta dan keuntungannya. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<i><span 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;">Menurut ulama Malikiyah syirkah</span></i><span 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;"> adalah : </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Keizinan untuk berbuat hukum bagi kedua belah pihak,
yakni masing-masing mengizinkan pihak lainnya berbuat hukum terhadap harta
milik bersama antara kedua belah pihak, disertai dengan tetapnya hak berbuat
hukum (terhadap harta tersebut) bagi masing-masing. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<i><span 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;">Menurut Hanabilah</span></i><span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Berkumpul dalam berhak dan berbuat hukum. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Sedangkan <i>menurut Syafi</i></span><i><span lang="IN" style="font-family: "MS Mincho"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span></i><i><span 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;">iyah</span></i><span 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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Tetapnya hak tentang sesuatu terhadap dua pihak atau
lebih secara merata. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Menurut <i>Latifa M.Algoud dan Mervyn K. Lewis</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Musyarakah adalah kemitraan dalam suatu usaha, dimana
dua orang atau lebih menggabungkan modal atau kerja mereka, untuk berbagi
keuntungan, menikmati hak-hak dan tanggung jawab yang sama. Sedangkan menurut
Sofiniyah Ghufron dkk., al-musyarakah atau syirkah adalah akad kerjasama usaha
patungan antara dua pihak atau lebih pemilik modal untuk membiayai suatu jenis
usaha yang halal dan produktif, di mana keuntungan dan resiko akan ditanggung
bersama sesuai dengan kesepakatan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Meskipun rumusan yang dikemukakan para ahli tersebut
redaksional berbeda, namun dapat difahami intinya bahwa syirkah “adalah
perjanjian kerjasama antara dua pihak atau beberapa pihak, baik mengenai modal
ataupun pekerjaan atau usaha untuk memperoleh keuntungan bersama”. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Dasar hukum musyarakah antara lain firman Allah pada
Surat An-Nisak ayat 12 yang artinya: “Dan jika saudara-saudara itu lebih dua
orang, maka mereka bersyarikat pada yang sepertiga itu”,.dan juga hadits Nabi
SAW yang berbunyi: Artinya : “Saya yang ketiga dari dua orang yang bersyarikat
selama salah satunya tidak mengkhianati yang lain, tetapi apabila salah satunya
mengkhianati yang lain, maka aku keluar dari keduanya. HR. Abu Daud dan
dishahihkan oleh Al-Hakim. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<ol start="2" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span 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;">Landasan Syariah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Akad syirkah ini mendapatkan landasan syariahnya dari
al-Qur’an, hadis dan ijma’.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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)</span><span 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 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;">Dari al-Qur’an</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 42.0pt;">
<span 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 mereka berserikat dalam sepertiga” Q.S. An-Nisa’
: 12. Ayat ini sebenarnya tidak memberikan landasan syariah bagi semua jenis
syirkah, ia hanya memberikan landasan kepada syirkah jabariyyah ( yaitu
perkongsian beberapa orang yang terjadi di luar kehendak mereka karena mereka
sama-sama mewarisi harta pusaka).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 42.0pt;">
<span 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;">” Dan sesungguhnya kebanyakan dari orang-orang yang
berkongsi itu benar-benar berbuat zalim kepada sebagian lainnya kecuali
orang-orang yang beriman dan mengerjakan amal sholeh”. Q.S. Shod: 24. Ayat ini
mencela perilaku orang-orang yang berkongsi atau berserikat dalam berdagang
dengan menzalimi sebagian dari mitra mereka. Kedua ayat al-Qur’an ini jelas
menunjukkan bahwa syirkah pada hakekatnya diperbolehkan oleh risalah-risalah
yang terdahulu dan telah dipraktekkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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 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 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;">Dari Sunnah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 42.0pt;">
<span 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;">Diriwayatkan dari Abu Hurairah bahwa Rasulullah SAW
bersabda : Sesungguhnya Allah SWT telah berfirman : Aku adalah mitra ketiga
dari dua orang yang bermitra selama salah satu dari kedunya tidak mengkhianati
yang lainnya. Jika salah satu dari keduanya telah mengkhianatinya, maka Aku
keluar dari perkongsian itu”. H. R. Abu Dawud dan al-Hakim. Arti hadis ini
adalah bahwa Allah SWT akan selalu bersama kedua orang yang berkongsi dalam
kepengawasanNya, penjagaanNya dan bantuanNya. Allah akan memberikan bantuan
dalam kemitraan ini dan menurunkan berkah dalam perniagaan mereka. Jika
keduanya atau salah satu dari keduanya telah berkhianat, maka Allah
meninggalkan mereka dengan tidak memberikan berkah dan pertolongan sehingga
perniagaan itu merugi. Di samping itu masih banyak hadis yang lain yang
menceritakan bahwa para sahabat telah mempraktekkan syirkah ini sementara
Rasulullah SAW tidak pernah melarang mereka. Sehingga dapat disimpulkan bahwa
Rasulullah telah memebrikan ketetapan kepada mereka.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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 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 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;">Ijma’</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 42.0pt;">
<span 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;">Kaum Muslimin telah sepakat dari dulu bahwa syirkah
diperbolehkan, hanya saja mereka berbeda pandangan dalam hukum jenis-jenis
syirkah yang banyak variasinya itu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<ol start="3" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><b><span 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;">Macam-macam musyarakah </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .75in;">
<span 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;">Secara garis besar musyarakah terbagi dua, yang
pertama musyarakah tentang kepemilikan bersama, yaitu musyarakah yang terjaIi
tanpa adanya akad antara kedua pihak. Ini ada yang atas perbuatan manusia,
seperti secara bersama-sama menerima hibah atau wasiat, dan ada pula yang tidak
atas perbuatan manusia, seperti bersama-sama menerima hibah atau menerima
wasiat, dan ada pula yang tidak atas perbuatan manusia, seperti bersama-sama
menjadi ahli waris. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .75in;">
<span 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;">Bentuk kedua adalah musyarakah yang lahir karena akad
atau perjanjian antara pihak-pihak (syirkah al-“uqud). Ini ada beberapa macam: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">a.</span><span 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><b><span 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;">Syirkah Inan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah Inan adalah Kerjasama antara 2 pihak atau
lebih, setiap pihak menyumbangkan modal dan menjalankan usaha atau bisnis.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Contoh bagi syirkah inan: Ibrahim dan Omar bekerjasama
menjalankan perniagaan burger bersama-sama dan masing-masing mengeluarkan modal
1 juta rupiah. Kerja sama ini diperbolehkan berdasarkan As-Sunnah dan ijma’
sahabat. Disyaratkan bahwa modal yang dikongsi adalah berupa uang. Modal dalam
bentuk harta benda separti kereta/gerobak harus diakadkan pada awal transaksi.
Kerja sama ini dibangunkan oleh konsep perwakilan(wakalah) dan
kepercayaan(amanah). Sebab masing-masing pihak memberi/berkongsi modal kepada
rekan kerjanya berarti telah memberikan kepercayaan dan mewakilkan usaha atau
bisnisnya untuk dikelola.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Keuntungan usaha berdasarkan kesepakatan semua pihak
yang bekerjasama, manakala kerugian berdasarkan peratusan modal yang
dikeluarkan. Abdurrazzak dalam kitab Al-Jami’ meriwayatkan dari Ali ra. yang
mengatakan: “Kerugian bergantung kepada modal, sedangkan keuntungan bergantung
kepada apa yang mereka sepakati”</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">b.</span><span 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><b><span 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;">Syirkah Abdan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah Abdan adalah kerjasama 2 orang atau lebih yang
hanya melibatkan tenaga(badan) mereka tanpa kerjasama modal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Sebagai contoh: Jalal adalah Ahli bangunan rumah dan
Rafi adalah Ahli elektrik yang berkerjasama menyiapkan projek mebangun sebuah
rumah. Kerjasama ini tidak harus mengeluarkan uang atau biaya. Keuntungan
adalah berdasarkan persetujuan mereka.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah abdan hukumnya mubah berdasarkan dalil
As-sunnah. Ibnu mas’ud pernah berkata “Aku berkerjasama dengan Ammar bin Yasir
dan Saad bin Abi Waqqash mengenai harta rampasan perang badar. Sa’ad membawa
dua orang tawanan sementara aku dan Ammar tidak membawa apa pun” (HR Abu Dawud
dan Atsram). Hadist ini diketahui Rasulullah saw dan membenarkannya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">c.</span><span 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><b><span 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;">Syirkah Mudharabah</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah Mudharabah adalah syirkah dua pihak atau lebih
dengan ketentuan. satu pihak menjalankan kerja (amal) sedangkan pihak lain
mengeluarkan modal (mal). (An-Nabhani, 1990: 152).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Istilah mudharabah dipakai oleh ulama Iraq, sedangkan
ulama Hijaz menyebutnya qiradh. (Al-Jaziri, 1996: 42; Az-Zuhaili, 1984: 836).
Sebagai contoh: Khairi sebagai pemodal memberikan modalnya sebanyak 500 ribu
kepada Abu Abas yang bertindak sebagai pengelola modal dalam pasaraya ikan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Ada 2 bentuk lain sebagai variasi syirkah mudharabah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Pertama, 2 pihak (misalnya A dan B) sama-sama
memberikan mengeluarkan modal sementara pihak ketiga (katakanlah C) memberikan
menjalankan kerja sahaja.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Kedua, pihak pertama (misalnya A) memberikan
konstribusi modal dan kerja sekaligus, sedangkan pihak kedua (misalnya B) hanya
memberikan konstribusi modal tanpa konstribusi kerja.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Kedua-dua bentuk syirkah ini masih tergolong dalam
syirkah mudharabah (An-Nabhani, 1990:152). Dalam syirkah mudharabah, hak
melakukan tasharruf hanyalah menjadi hak pengelola. Pemodal tidak berhak turut
campur dalam tasharruf. Namun demikian, pengelola terikat dengan syarat-syarat
yang ditetapkan oleh pemodal. Jika ada keuntungan, ia dibagi sesuai kesepakatan
di antara pemodal dan pengelola, sedangkan kerugian ditanggung hanya oleh
pemodal. Sebab, dalam mudharabah berlaku wakalah (perwakilan), sementara
seorang wakil tidak menanggung kerusakan harta atau kerugian dana yang diwakilkan
kepadanya (An-Nabhani, 1990: 152). Namun demikian, pengelola turut menanggung
kerugian jika kerugian itu terjadi kerana melanggar syarat-syarat yang
ditetapkan oleh pemodal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">d.</span><span 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><b><span 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;">Syirkah Wujuh</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Disebut Syirkah Wujuh kerana didasarkan pada
kedudukan, ketokohan atau keahlian (wujuh) seseorang di tengah masyarakat.
Syirkah wujuh adalah syirkah antara 2 pihak (misalnya A dan B) yang sama-sama
melakukan kerja (amal), dengan pihak ketiga (misalnya C) yang mengeluarkan
modal (mal). Dalam hal ini, pihak A dan B adalah tokoh masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah semacam ini hakikatnya termasuk dalam syirkah
mudharabah sehingga berlaku ketentuan-ketentuan syirkah mudharabah padanya.
(An-Nabhani, 1990:154) Bentuk kedua syirkah wujuh adalah syirkah antara 2 pihak
atau lebih yang bersyirkah dalam barang yang mereka beli secara kredit, atas
dasar kepercayaan pedagang kepada keduanya tanpa sumbangan modal dari
masing-masing pihak. Misalnya A dan B tokoh yang dipercayai pedagang. Lalu A
dan B bersyirkah wujuh dengan cara membeli barang dari seorang pedagang C
secara kredit. A dan B bersepakat masing-masing memiliki 50% dari barang yang
dibeli. Lalu keduanya menjual barang tersebut dan keuntungannya dibagi dua,
sedangkan harga pokoknya dikembalikan kepada C (pedagang).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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 syirkah kedua ini, keuntungan dibagi berdasarkan
kesepakatan, bukan berdasarkan nisbah barang dagangan yang dimiliki. Sedangkan
kerugian ditanggung oleh masing-masing pengusaha wujuh usaha berdasarkan
kesepakatan. Syirkah wujuh kedua ini hakikatnya termasuk dalam syirkah ‘abdan
(An-Nabhani, 1990:154).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Namun demikian, An-Nabhani mengingatkan bahwa
ketokohan (wujuh) yang dimaksud dalam syirkah wujuh adalah kepercayaan keuangan
(tsiqah maliyah), bukan semata-mata ketokohan di masyarakat. Maka dari itu,
tidak sah syirkah yang dilakukan seorang tokoh (katakanlah seorang menteri atau
pedagang besar), yang dikenal tidak jujur atau suka memungkiri janji dalam
urusan keuangan. Sebaliknya sah syirkah wujuh yang dilakukan oleh seorang
biasa-biasa saja, tetapi oleh para pedagang dia dianggap memiliki kepercayaan
keuangan (tsiqah maliyah) yang tinggi misalnya dikenal jujur dan tepat janji
dalam urusan keuangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">e.</span><span 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><b><span 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;">Syirkah Mufawadhah</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah Mufawadhah adalah syirkah antara 2 pihak atau
lebih yang menggabungkan semua jenis syirkah di atas (syirkah inan, ‘abdan,
mudharabah dan wujuh).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Syirkah mufawadhah dalam pengertian ini, menurut
An-Nabhani adalah boleh. Sebab, setiap jenis syirkah yang sah berdiri sendiri
maka sah pula ketika digabungkan dengan jenis syirkah lainnya. Keuntungan yang
diperoleh dibagi sesuai dengan kesepakatan, sedangkan kerugian ditanggung
sesuai dengan jenis syirkahnya; yaitu ditanggung oleh pemodal sesuai dengan
nisbah modal (jika berupa syirkah inan) atau ditanggung pemodal saja (jika
berupa syirkah mudharabah) atau ditanggung pengusaha usaha berdasarkan
peratusan barang dagangan yang dimiliki (jika berupa syirkah wujuh).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Contoh: A adalah pemodal, menyumbang modal kepada B
dan C, dua jurutera awam yang sebelumnya sepakat bahwa masing-masing melakukan
kerja. Kemudian B dan C juga sepakat untuk menyumbang modal untuk membeli
barang secara kredit atas dasar kepercayaan pedagang kepada B dan C. Dalam hal
ini, pada awalnya yang ada adalah syirkah ‘abdan yaitu B dan C sepakat
masing-masing bersyirkah dengan memberikan konstribusi kerja sahaja.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: .5in;">
<span 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;">Lalu, ketika A memberikan modal kepada B dan C,
berarti di antara mereka bertiga wujud syirkah mudharabah. Di sini A sebagai
pemodal, sedangkan B dan C sebagai pengelola. Ketika B dan C sepakat bahwa
masing-masing memberikan suntikan modal di samping melakukan kerja, berarti
terwujud syirkah inan di antara B dan C. Ketika B dan C membeli barang secara
kredit atas dasar kepercayaan pedagang kepada keduanya berarti terwujud syirkah
wujuh antara B dan C. Dengan demikian, bentuk syirkah seperti ini telah
menggabungkan semua jenis syirkah yang ada yang disebut syirkah mufawadhah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<ol start="4" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span 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;">Rukun dan Syarat Syarikat Al-‘Uqud </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 48.0pt;">
<span 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;">Menurut Hanafiyah untuk terjadinya syarikah al-‘uqud,
maka harus ada ijab dan qabul. Sedangkan menurut Jumhur, rukunnya ada tiga,
yaitu: a. Dua orang yang berakal sehat, b. Objek yang diperjanjikan dan c.
Lafaz akad yang sesuai dengan isi. Lebih lanjut Jumhur ulama berpendapat bahwa
rukun akad pada umumnya adalah al-‘aqidaini, mahallu al-‘aqd dan sighat
al-‘aqd. Selain ketiga rukun tersebut, Musthafa Az-Zarqa menambah satu lagi,
yakni maudhu’ al-‘uqd (tujuan akad).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 48.0pt;">
<span 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;">Sedangkan syarat syarikat al-‘uqud pada umumnya
adalah: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">a.</span><span 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 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;">Harus mengenai tasharuf yang dapat diwakilkan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">b.</span><span 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 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;">Pembagian keuntungan yang jelas </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -.25in;">
<span 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;">c.</span><span 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 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;">Pembagian keuntungan tergantung kepada kesepakatan,
bukan kepada besar kecilnya modal atau kewajiban.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com0tag:blogger.com,1999:blog-3203751954560370103.post-27734636513778385982013-05-26T20:57:00.002-07:002013-05-26T20:57:57.832-07:00<br />
Ini cara-cara berhijab pemirsa,,,,<br />
bagi yang tertarik mohon dicontoh ya,,,,<br />
Smoga BERKENAN DIHATI PEMIRSA,,<br />
AMiennn..<br />
Ttd,<br />
iim Criwies :)<br />
<img height="289" id="irc_mi" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqFt0_-UhCthrIYPODV7-h-KUidqmiROYysrbPSJIm5brsZFGIFxBU7hBGFquxvnTYGVXFkwEpAovXGcx4tHbaR_11i1YNEB_OWpysH3uO47GipajsOfGvMb_kjltF4KSgZQFuL5toAg8/s1600/149wqc0.png" style="margin-top: 96px;" width="450" />Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com0tag:blogger.com,1999:blog-3203751954560370103.post-71462358776212280342013-04-17T05:34:00.001-07:002013-04-17T05:34:21.107-07:00Pengertian Domain dalam pembuatan web dan Fungsi-fungsi penamaan domain<!--[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> <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]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<ol><li><span style="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><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></b><!--[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> <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]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <ol><li><span style="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><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian Domain</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol><ul><li><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><a href="http://jembelisme.com/pengertian-domain-dan-hosting-indonesia.html#_">http://jembelisme.com/pengertian-domain-dan-hosting-indonesia.html#_</a></li>
</ul><div style="margin-left: .5in; text-align: justify;">Domain adalah sebuah nama unik yang digunakan untuk mempermudah pengguna mengakses informasi pada server komputer yang ada di jaringan Internet. Sebelum mengenal istilah domain, untuk mengakses informasi yang ada pada server komputer digunakan alamat IP address yang berupa sederetan angka panjang. Nah, oleh karena itu digunakanlah domain untuk mempermudah pengguna untuk mengakses informasi yang ada pada server komputer dan mempermudah pengguna untuk mengingatnya.</div><div style="margin-left: .5in; text-align: justify;">Sebagai contoh: www.jembelisme.com dengan alamat IP Address: 66.96.145.109</div><div style="margin-left: .5in; text-align: justify;">Sedangkan menurut pendapat lain, yaitu :</div><ul><li> <a href="http://desainweb.com/site/pengertian-domain-apa-itu-domain/">http://desainweb.com/site/pengertian-domain-apa-itu-domain/</a></li>
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</style> <![endif]--><span style="color: #4f4f4f; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span></div><ul><li><span style="color: #4f4f4f; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><a href="http://id.wikipedia.org/wiki/Sistem_Penamaan_Domain">http://id.wikipedia.org/wiki/Sistem_Penamaan_Domain</a><span style="background: white; color: #4f4f4f;"></span></li>
</ul><div style="margin-left: .5in; text-align: justify;"><b><span style="background: white; color: black;">Sistem Penamaan Domain</span></b><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> ;<span class="apple-converted-space"> </span></span><b style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">SNR</b><span class="apple-converted-space"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span>(</span></span><a href="http://id.wikipedia.org/wiki/Bahasa_Inggris" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Bahasa Inggris"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">bahasa Inggris</span></a><span style="background: white;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">:<span style="color: black;"> (</span><b><i style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">Domain Name System</i></b><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">;<span class="apple-converted-space"> </span></span><b><i style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">DNS</i></b><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">) adalah sebuah sistem yang menyimpan informasi tentang<span class="apple-converted-space"> </span></span></span></span><a href="http://id.wikipedia.org/wiki/Nama_host" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Nama host"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">nama host</span></a><span class="apple-converted-space"><span style="background: white;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">ataupun<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Nama_domain" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Nama domain"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">nama domain</span></a><span class="apple-converted-space"><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">dalam bentuk<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/w/index.php?title=Basis_data_tersebar&action=edit&redlink=1" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Basis data tersebar (halaman belum tersedia)"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">basis data tersebar</span></a><span class="apple-converted-space"><span style="background: white;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">(</span><i style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">distributed database</i><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">) di dalam jaringan komputer, misalkan:<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Internet" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Internet"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">Internet</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">. DNS menyediakan<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Alamat_IP" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Alamat IP"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">alamat IP</span></a><span class="apple-converted-space"><span style="background: white;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">untuk setiap nama host dan mendata setiap<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/w/index.php?title=Server_transmisi_surat&action=edit&redlink=1" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Server transmisi surat (halaman belum tersedia)"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">server transmisi surat</span></a><span class="apple-converted-space"><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">(</span><i style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">mail exchange server</i><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">) yang menerima surel (</span></span><i style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"><span style="background: white;"><a href="http://id.wikipedia.org/wiki/Email" style="background-attachment: initial; background-clip: initial; background-color: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial;" title="Email"><span style="color: windowtext; text-decoration: none; text-underline: none;">email</span></a></span></i><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">) untuk setiap domain. Menurut browser<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Google_Chrome" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Google Chrome"><span style="background: white; color: windowtext; text-decoration: none; text-underline: none;">Google Chrome</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">,<span class="apple-converted-space"> </span></span><b style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">DNS</b><span class="apple-converted-space"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span>adalah layanan jaringan yang menerjemahkan nama situs web menjadi alamat internet.</span></span></div><div style="margin-left: .5in; text-align: justify;"><br />
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</style> <![endif]--><b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;">Fungsi-fungsi Penamaan Domain</b> <div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 40px; text-align: justify; text-indent: -0.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Domain Indonesia:</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.ac.id</b> : Jenis domain yang digunakan bagi lingkungan akademik/perguruan tinggi dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> <b> </b></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.co.id</b> : Jenis domain yang digunakan bagi organisasi komersial yang pada ketentuan dan kebijakan selanjutnya hanya diperuntukan bagi perusahaan dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.or.id </b>: Jenis domain yang digunakan bagi organisasi selain organisasi yang masuk kedalam kategori domain ac.id, co.id, net.id, go.id, mil.id, sch.id, dst dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.net.id </b>: Jenis domain yang digunakan bagi organisasi pemegang Izin Penyelenggara jasa telekomunikasi dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> <b> </b></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.web.id </b>: Jenis domain yang digunakan bagi personal dan organisasi dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> <b> </b></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.sch.id</b> : Jenis domain yang digunakan bagi sekolah dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> <b> </b></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.go.id</b> : Jenis domain yang digunakan khusus bagi instansi pemerintah dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> <b> </b></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.mil.id </b>: Jenis domain yang digunakan bagi kalangan militer dengan ketentuan dan kebijakan yang telah ditentukan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><b>.war.net.id : </b>Jenis domain yang digunakan bagi warung internet dengan ketentuan dan kebijakan yang telah ditentukan.</span> </div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 74.25pt; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;"> </div><ol><li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"></span><!--[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> <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]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="MsoNormal" style="text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">System Informasi Manajemen</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%;"><a href="http://id.wikipedia.org/wiki/Sistem_informasi_manajemen">http://id.wikipedia.org/wiki/Sistem_informasi_manajemen</a></span></div><div class="MsoNormal" style="text-align: justify;"><b><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sistem informasi manajemen</span></b><span class="apple-converted-space"><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">(</span><b style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">SIM</b><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">) (</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://id.wikipedia.org/wiki/Bahasa_Inggris" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Bahasa Inggris"><span style="background: white; color: #0b0080;">bahasa Inggris</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">:<span class="apple-converted-space"> </span></span></span></span><i><span lang="EN" style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">management information system, MIS</span></span></i><span style="background: white; color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">) adalah sistem perencanaan bagian dari</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://id.wikipedia.org/wiki/Pengendalian_internal" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Pengendalian internal"><span style="background: white; color: #0b0080;">pengendalian internal</span></a><span class="apple-converted-space"><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">suatu bisnis yang meliputi pemanfaatan<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Manusia" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Manusia"><span style="background: white; color: #0b0080;">manusia</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">,<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Dokumen" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Dokumen"><span style="background: white; color: #0b0080;">dokumen</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">,<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Teknologi" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Teknologi"><span style="background: white; color: #0b0080;">teknologi</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">, dan<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Prosedur" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Prosedur"><span style="background: white; color: #0b0080;">prosedur</span></a><span class="apple-converted-space"><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">oleh<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Akuntansi_manajemen" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Akuntansi manajemen"><span style="background: white; color: #0b0080;">akuntansi manajemen</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">untuk memecahkan masalah bisnis seperti<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/w/index.php?title=Biaya_produk&action=edit&redlink=1" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Biaya produk (page does not exist)"><span style="background: white; color: #a55858;">biaya produk</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">, layanan, atau suatu<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Strategi_bisnis" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Strategi bisnis"><span style="background: white; color: #0b0080;">strategi bisnis</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">. Sistem informasi manajemen dibedakan dengan<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Sistem_informasi" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Sistem informasi"><span style="background: white; color: #0b0080;">sistem informasi</span></a><span class="apple-converted-space"><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">biasa karena SIM digunakan untuk menganalisis sistem informasi lain yang diterapkan pada aktivitas operasional organisasi. Secara akademis, istilah ini umumnya digunakan untuk merujuk pada kelompok metode manajemen informasi yang bertalian dengan otomasi atau dukungan terhadap<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Pengambilan_keputusan" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Pengambilan keputusan"><span style="background: white; color: #0b0080;">pengambilan keputusan</span></a><span class="apple-converted-space"><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;"> </span></span><span style="background: white; color: black;">manusia, misalnya<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/wiki/Sistem_pendukung_keputusan" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Sistem pendukung keputusan"><span style="background: white; color: #0b0080;">sistem pendukung keputusan</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">,</span></span><a href="http://id.wikipedia.org/wiki/Sistem_pakar" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Sistem pakar"><span style="background: white; color: #0b0080;">sistem pakar</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">, dan<span class="apple-converted-space"> </span></span></span><a href="http://id.wikipedia.org/w/index.php?title=Sistem_informasi_eksekutif&action=edit&redlink=1" style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; background-attachment: initial; background-clip: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;" title="Sistem informasi eksekutif (page does not exist)"><span style="background: white; color: #a55858;">sistem informasi eksekutif</span></a><span style="background: white; color: black;"><span style="-webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; float: none; orphans: 2; text-align: -webkit-auto; widows: 2; word-spacing: 0px;">.</span></span></span></div></li>
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</ol>Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com0tag:blogger.com,1999:blog-3203751954560370103.post-24993267957297859332013-04-06T01:10:00.001-07:002013-04-06T01:10:53.777-07:00 my favorite_ my favorite is fruit STRAWBERRY_,,,,<br />
Pkoe snenglah,,, hehehe..Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com0tag:blogger.com,1999:blog-3203751954560370103.post-85139570509095195092012-10-10T20:43:00.000-07:002012-10-10T20:43:15.043-07:00Cara Membuat Menu Slide out navigation gantung<br />
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<a href="http://variasiblogger.blogspot.com/2012/01/cara-membuat-menu-slide-out-navigation.html" style="color: black; cursor: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNOY01TgZ-MB4Qp2kzFMP3oFkVsxGP9HClQfmZwxsyRhiHb95soalv0C2zLpo-WdCiFhjnzjj2s-eiYmwYWSe_i0hCZM5PquihjA_DbcG150zAp3mQ7lVkjUU2a0v0kyqTRLAEOuNNC_Y/s320/corsur-variasi-blogger-link.png), progress; outline: none; text-decoration: none;" target="_blank"><img border="0" height="33" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjB4oMRmxBz1RBkfLc9mcTVVCFHhBCLUyIx2bmeznyobhHc86kRZHcAOtNKdTMZBR7UIup8EWvQv8FOfoBnktCdj8-6J3NJ2AwQC1S491J6mkYUqc3TNYzBVnIJcYh4_6WaBdMc-UIAToY/s320/CaraMembuatMenuSlideoutnavigationgantung.jpg" style="border: none; padding: 0px;" width="160" /></a></div>
<br />Masih di <a href="http://variasiblogger.blogspot.com/" style="color: black; cursor: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNOY01TgZ-MB4Qp2kzFMP3oFkVsxGP9HClQfmZwxsyRhiHb95soalv0C2zLpo-WdCiFhjnzjj2s-eiYmwYWSe_i0hCZM5PquihjA_DbcG150zAp3mQ7lVkjUU2a0v0kyqTRLAEOuNNC_Y/s320/corsur-variasi-blogger-link.png), progress; outline: none; text-decoration: none;">Variasi Blogger</a><a href="http://variasiblogger.blogspot.com/2012/03/sitemap.html" style="color: black; cursor: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNOY01TgZ-MB4Qp2kzFMP3oFkVsxGP9HClQfmZwxsyRhiHb95soalv0C2zLpo-WdCiFhjnzjj2s-eiYmwYWSe_i0hCZM5PquihjA_DbcG150zAp3mQ7lVkjUU2a0v0kyqTRLAEOuNNC_Y/s320/corsur-variasi-blogger-link.png), progress; outline: none; text-decoration: none;"> share</a> <a href="http://variasiblogger.blogspot.com/2012/01/cara-membuat-menu-slide-out-navigation.html" style="color: black; cursor: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNOY01TgZ-MB4Qp2kzFMP3oFkVsxGP9HClQfmZwxsyRhiHb95soalv0C2zLpo-WdCiFhjnzjj2s-eiYmwYWSe_i0hCZM5PquihjA_DbcG150zAp3mQ7lVkjUU2a0v0kyqTRLAEOuNNC_Y/s320/corsur-variasi-blogger-link.png), progress; outline: none; text-decoration: none;">Cara Membuat Menu Slide out navigation gantung</a> cekidot<br /><br />Silahkan sobat Copy Paste script di bawah ini di Edit HTML jangan lupa centang pada Expand Template Widget kemudian tekan Ctrl+f kemudian paste kode script <span style="color: blue;">]]></b:skin></span> jika sudah ditemukan silahkan Copy paste script di bawah ini dan simpan sebelum kode script tadi<br /><br /><div>
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<i><span style="font-weight: bold;">Klik Disini</span></i><input style="margin: 0px; padding: 0px; width: 60px;" type="button" value="Show" /></div>
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<br />Kemudian cari kembali kode script <span style="color: blue;"></head></span> jika sudah ketemu silahkan Copy paste script di bawah ini dan simpan sebelum kde script <span style="color: blue;"></head></span><br /><br /><div>
<div style="margin: 5px;">
<div class="smallfont" style="margin-bottom: 2px;">
<i><span style="font-weight: bold;">Klik Disini</span></i><input style="margin: 0px; padding: 0px; width: 60px;" type="button" value="Show" /></div>
<div class="alt2" style="border: 1px inset; margin: 0px; padding: 6px;">
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<br />Tinggal satu langkah lagi sobat , silahkan cari kembali kode script <span style="color: blue;"></body></span> , kemudian Copy paste script di bawah ini dan simpan sebelum kode script <span style="color: blue;"></body></span><br /><br /><div>
<div style="margin: 5px;">
<div class="smallfont" style="margin-bottom: 2px;">
<i><span style="font-weight: bold;">Klik Disini</span></i><input style="margin: 0px; padding: 0px; width: 60px;" type="button" value="Show" /></div>
<div class="alt2" style="border: 1px inset; margin: 0px; padding: 6px;">
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<br />Silahkan ganti tanda <span style="color: red;">#</span> dengan link menu navigation slide out gantung di blogs sobat , simpan dan lihat hasilnya semoga bermanfaat</div>
<span style="font-family: 'Comic Sans Ms'; font-size: 13px;"><br /><br />Sumber: <a href="http://variasiblogger.blogspot.com/2012/01/cara-membuat-menu-slide-out-navigation.html#ixzz28xUHuWht" style="color: #003399; cursor: url(https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNOY01TgZ-MB4Qp2kzFMP3oFkVsxGP9HClQfmZwxsyRhiHb95soalv0C2zLpo-WdCiFhjnzjj2s-eiYmwYWSe_i0hCZM5PquihjA_DbcG150zAp3mQ7lVkjUU2a0v0kyqTRLAEOuNNC_Y/s320/corsur-variasi-blogger-link.png), progress; outline: none; text-decoration: none;">http://variasiblogger.blogspot.com/2012/01/cara-membuat-menu-slide-out-navigation.html#ixzz28xUHuWht</a></span>Anonymoushttp://www.blogger.com/profile/16258809842393815557noreply@blogger.com1