tugas softskill akuntansi internasional

PERKEMBANGAN DAN KLASIFIKASI AKUNTANSI INTERNASIONAL

PERKEMBANGAN

Standar dan praktik akuntansi di setiap Negara merupakan hasil dari interaksi yang kompleks di antara faktor ekonomi, sejarah, kelembagaan dan budaya. Dapat diduga akan terjadinya perbedaan antarnegara. Faktor-faktor yang mempengaruhi perkembangan akuntansi nasional juga dapat membantu menjelaskan perbedaan akuntansi antar bangsa.

            Akuntansi Internasional adalah akuntansi untuk transaksi internasional, perbandingan prinsip akuntansi antarnegara yang berbeda dan harmonisasi berbagai standar akuntansi dalam bidang kewenangan pajak, auditing dan bidang akuntansi lainnya. Akuntansi harus berkembang agar mampu memberikan informasi yang diperlukan dalam pengambilan keputusan di perusahaan pada setiap perubahan lingkungan bisnis. Berikut ini karakteristik era ekonomi global:

1.        Bisnis Internasional

2.        Hilangnya batasan-batasan antar Negara era ekonomi global sering sulit untuk mengindentifikasi   Negara asal suatu produk atau perusahaan, hal ini terjadi pada perusahaan multinasional

3.        Ketergantungan pada perdagangan internasional

Ada 8 (delapan) factor yang mempengaruhi perkembangan akuntansi internasional. Tujuh faktor utama ekonomi, sejarah social, dan/ atau kelembagaan dan merupaka faktor yang sering disebutkan oleh para penulis akuntansi. Akhir-akhir ini, hubungan antara budaya (faktor kedelapan berikut ini) dan perkembangan akuntansi mulai digali lebih lanjut.

1. Sistem pendanaan

Di Negara-negara dengan pasar ekuitas yang kuat, seperti Amerika Serikat dan Inggris, akuntansi memiliki focus atau seberapa baik manajemen menjalankan perusahaan (profitabilitas) dan dirancang untuk membantu investor menganalisis arus kas masa depandan risiko terkait. Pengungkapan dilakukan sangat lengkap untuk memenuhi ketentuan kepemilikan public yang luas. Sebaliknya, dalam sistem berbasis kredit di mana bank merupakan sumber utama pendanaan, akuntansi memiliki focus pada perlindungan kreditor melalui pengukurang akuntansi yang konservatif dalam meminimumkan pembayaran dividen dan menjaga pendanaan yang mencukupi dalam rangka perlindungan bagi para peminjam. Oleh karena lembaga keuangan memilki akses langsung terhadap informasi apa saja yang diinginkan, pengungkapan public yang luas dianggap tidak perlu. Contohnya adalah Jepang dan Swiss.

2.  Sistem hukum

Sistem hukum menentukan bagaimana individu dan lembaga berinteraksi. Dunia barat memiliki dua orientasi dasar: kodifikasi hukum (sipil) dan hukum umum (kasus). Kodifikasi hukum utamanya diambil dari hukum Romawi dank ode Napoleon. Dalam Negara-negara yang menganut sistem kodifikasi hukum Latin-Romawi, hukum merupakan suatu kelompok lengkap yang mencakup ketentuan dan prosedur. Kodifikasi standar dan prosedur akuntansi merupakan hal yang wajar dan sesuai di sana. Dengan demikian, di Negara-negara yang menganut kodifikasi hukum, aturan akuntansi digabungkan dalam hukum nasional dan cenderung sangat lengkap dan mencakupi banyak prosedur. Sebaliknya, hukum umum berkembang atas dasar kasus per kasus tanpa adanya usaha untuk mencakup seluruh kasus dalam kode lengkap. Tentu saja, terdapat hukum dasar, tetapi cenderung tidak terlalu detail dan lebih fleksibel bila dibandingkan dengan sistem kodifikasi umum. Hal ini mendorong usaha coba-coba dan memungkinkan penerapan pertimbangan. Hukum umum diambil dari kasus hukum Inggris. Pada kebanyakan Negara hukum umum, aturan akuntansi ditetapkan oleh organisasi professional sector swasta. Hal ini memungkinkan aturan akuntansi menjadi lebih adaptif dan inovatif. Kecuali untuk ketentuan dasar yang luas, kebanyakan aturan akuntansi tidak digabungkan secara langsung ke dalam hukum dasar. Kodifikasi hukum (kode hukum) cenderung terpaku pada muatan (isi) ekonominya.

3.  Perpajakan

Di kebanyakan Negara, peraturan pajak secara efektif menentukan standar akuntansi karena perusahaan harus mencatat pendapatan dan beban dalam akun mereka untuk mengklaimnya dalam keperluan pajak. Dengan kata lain, pajak keuangan dan pajak akuntansi adalah sama. Dalam kasus ini, sebagai contoh adalah kasus yang terjadi di Jerman dan Swedia. Di Negara lain seperti Belanda, akuntansi keuangan dan pajak berbeda: laba kena pajak pada dasarnya adalah laba akuntansi keuangan yang disesuaikan terhadap perbedaan-perbedaan dalam hukum pajak. Tentu saja, ketika akuntansi keuangan dan pajak terpisah, kadang-kadang aturan pajak mengharuskan penerapan prinsip akuntansi tertentu. Penilaian persediaan menurut Masuk Terakhir Keluar Pertama (last-in, first-out- LIFO) di Amerika Serikat merupakan suatu contoh.

4. Ikatan politik dan Ekonomi

Ide dan teknologi akuntansi dialihkan melaui penakhlukan, perdagangan dan kekuatan sejenis. Sistem pencatatan berpasangan (double-entry) yang berawal di Italia pada tahun 1400-an secara perlahan-lahan menyebar luas di Eropa bersamaan dengan gagasan-gagasan pembaruan (rannaissance) lainnya. Kolonialisme Inggris mengekspor akuntan dan konsep akuntansi di seluruh wilayah kekuasaan Inggris. Pendudukan Jerman selama perang dunia II menyebabkan Perancis menerapkan Plan Comptable. Amerika Serikat memaksa rezim pengatur akuntansi bergaya AS di Jepang setelah berakhirnya perang dunia II. Banyak Negara-negara berkembang menggunakan sistem akuntansi yang dikembangkan di tempat lain, (seperti Negara-negara Eropa Timur sekarang meniru sistem akuntansi menurut aturan Uni Eropa (EU).

5. Inflasi

Inflasi mengaburkan biaya historis akuntansi melalui penurunan berlebihan terhadap nilai-nilai asset dan beban-beban terkait, sementara di sisi lain melakukan peningkatan berlebihan terhadap pendapatan. Negara-negara dengan inflasi tinggi seringkali menuntut perusahaan-perusahaan melakukan berbagai perubahan harga ke dalam perhitungan keuangan mereka. Meksiko dan beberapa Negara Amerika Selatan menggunakan akuntansi tingkat umum karena pengalaman mereka dengan hiperinflasi. Pada akhir tahun 1970-an, sehubungan dengan tingkat inflasi yang tidak biasanya tinggi, AS dan Inggris melakukan eksperimen dengan pelaporan pengaruh perubahan harga.

6.  Tingkat perkembangan ekonomi

Faktor ini mempengaruhi jenis transaksi usaha yang dilaksanakan dalam suatu perekonomian dan menentukan manakah yang paling utama. Pada gilirannya, jenis transaksi menentukan masalah akuntansi yang dihadapi. Sebagai contoh, kompensasi eksekutif perusahaan berbasis saham atau sekuritisasi asset merupakan sesuatu yang jarang terjadi dalam perekonomian dengan pasar modal yang kurang berkembang. Saat ini, banyak perekonomian industry berubah menjadi perekonomian jasa. Masalah akuntansi seperti penilaian asset tetap dan pencatatan depresiasi yang sangat relevan dalam sector manufaktur menjadi semakin kurang penting. Tantangan-tantangan akuntansi yang baru, seperti penilaian asset tidak berwujud dan sumber daya manusia semakin berkembang.

7.  Tingkat pendidikan

Standar dan praktik akuntansi yang sangat rumit (sophisticated) akan menjadi tidak berguna jika disalahartikan dan disalahgunakan. Sebagai contoh pelaporan teknis yang kompleks mengenai varian perilaku biaya tidak akan berarti apa-apa, kecuali para pembaca memahami akuntansi biaya. Pengungkapan mengenai resiko efek derivative tidak akan informative kecuali jika dibaca oleh pihak yang berkompeten. Pendidikan akuntansi yang professional sulit dicapai jika taraf pendidikan di suatu Negara secara umum juga rendah. Meksiko adalah salah satu contoh Negara di mana permasalahan ini telah berhasil ditanggulangi. Pada situasi lainnya, sebuah Negara harus mengimpor tenaga pelatihan atau mengirim warganya ke Negara lain untuk memperoleh kualifikasi yang layak. Hal terakhir inilah yang saat ini sedang diterapkan oleh Cina. kebanyakan negara-negara Eropa Kontinental dan Jepang memiliki sistem kodifikasi hukum dan bergantung pada perbankan atau pemerintah untuk memperoleh kebanyakan pendanaan. Aturan akuntansi di sana pada umumnya sesuai dengan hukum pajak.

Sangatlah sulit untuk menentukan mana yang penyebab dan mana yang akibat. Jenis sistem hukum mungkin terlebih dahulu mempengaruhi sistem keuangan di suatu Negara. Sistem hukum umum menekankan hak pemegang saham dan menawarkan perlindungan investor yang lebih baik dibandingkan kodifikasi hukum. Hasilnya adalah pasar ekuitas yang kuat berkembang di Negara-negara hukum dan pasar ekuitas yang lemah berkembang di Negara-negara yang menganut kodifikasi hukum. Perpajakan merupakan fungsi akuntansi yang penting di setiap Negara yang mengenakan pajak penghasilan perusahaan. Apakah pajak mendominasi orientasi akuntansi bergantung pada apakah akuntansi memiliki tujuan kompetisi, yaitu memberikan informasi kepada pemegang saham luar. (Akuntansi Pajak tidak cocok untuk tujuan ini). dengan demikian, jika hukum umum menghasilkan pasar ekuitas yang kuat, perpajakan tidak akan mendominasi.

8. Budaya

Di sini budaya berarti nilai-nilai dan perilaku yang dibagi oleh suatu masyarakat. Variable budaya mendasari pengaturan kelembagaan di suatu Negara (seperti sistem hukum). Hofstede mendasari empat dimensi budaya nasional (nilai social):

(1) individualise,

 (2) jarak kekuasaan,

 (3) penghindaran ketidakpastian, dan

(4) maskulinitas.

Analisis yang dilakukannya didasarkan pada data yang berasal dari para karyawan sebuah perusahaan multinasional besar dari AS yang beroperasi di 40 negara yang berbeda.

Secara singkat, individualism merupakan kecenderungan terhadap suatu tatanan social yang tersusun longgar dibandingkan terhadap tatanan yang tersusun ketat dan saling tergantung. Jarak kekuasaan adalah sejauh mana hierarki dan pembagian kekuasaan dalam suatu lembaga dan organisasi secara tidak adil dapat diterima. Penghindaran ketidakpastian adalah sejauh mana masyarakat tidak merasa nyaman dengan ambiguitas dan suatu masa depan yang tidak pasti.

NILAI AKUNTANSI

Gray mengidentifikasi 4 nilai akuntansi:

1. Profesionalisme vs Statutory Control

Kemampuan untuk melakukan judgement profesionalis secara individu serta berusaha mempertahankan regulasi professional yang mandiri dilawankan dengan kepatuhan terhadap persyaratan legal dan statutory control.

2.  Uniformity vs Flexibility

Kecenderungan untuk melakukan praktek akuntansi yang seragam dan konsisten antarperusahaan dibandingkan dengan tingkat fleksibilitas untuk menerapkan praktek disesuaikan dengan kondisi suatu perusahaan.

3.  Conservatism vs Optimisme

Kecenderungan orang untuk berhati-hati terhadap suatu tingkat resiko saat ini maupun ketidakpastian di masa depan dibandingkan dengan perilaku yang lebih optimis dan keberanian untuk mengambil resiko.

4.  Secrecery vs Transparancy

Kecenderungan untuk melakukan pembatasan pengungkapan informasi mengenai bisnis hanya pada pihak-pihak yang terlibat intens dengan manajemen dan keuangan dibandingkan dengan yang lebih transparan dan terbuka.

Alasan-alasan perusahaan Go Internasional:

1.      Theory pf comparative advantag

2.        Imperfect market theory

3.      Product cycle theory

4.      Transfer technology and Strategic Alliance

Tantangan bagi profesi akuntan dalam pengembangan akuntansi:

1.      Skill dan kompetensi yang dimiliki

2.      Memahami Cross Functional Linkages, akuntan tidak hanya cukup mahir dalam teknik, prosedur dan standar akuntansi tetapi juga harus biasa memandang bisnis sebagai suatu bentuk terintegrasi. Seperti : kualitas produk, fleksibilitas produksi dan kemampuan untuk memproduksi dan mengekspor dengan cepat agar bias memenangkan persaingan global

3.        Analisis keuangan dan perbandingannya

KLASIFIKASI AKUNTANSI INTERNASIONAL

Klasifikasi merupakan dasar untuk memahami dan menganalisis mengapa dan bagaimana sistem akuntansi nasional berbeda-beda. Kita juga dapat menganalisis apakah sistem-sistem tersebut cenderung menyatu atau berbeda. Tujuan klasifikasi adalah untuk mengelompokkan sistem akuntansi keuangan menurut karakteristik khususnya. Klasifikasi mengungkapkan struktur dasar di mana anggota-anggota kelompok memiliki kesamaan dan apa yang membedakan kelompok-kelompok yang beraneka ragam satu sama lain. Dengan mengenali kesamaan dan perbedaan, pemahaman kita mengenai sistem akuntansi akan lebih baik.

Klasifikasi akuntansi internasional dapat dilakukan dalam dua cara: Dengan pertimbangan dan secara empiris. Klasifikasi dengan pertimbangan bergantung pada pengetahuan, intuisi dan pengalaman. Klasifikasi secara empiris menggunakan metode statistic untuk mengumpulkan data prinsip dan praktek akuntansi seluruh dunia.

Ada empat Pendekatan Klasifikasi

Klasifikasi awal yang dilakukan adalah yang diusulkan oleh Mueller pertengahan tahun 1960-an. Ia mengidentifikasikan empat pendekatan terhadap perkembangan akuntansi di Negara-negara Barat dengan sistem ekonomi berorientasi pasar.

(1)      Berdasarkan pendekatan makroekonomi, praktik akuntansi didapatkan dari dan dirancang untuk meningkatkan tujuan  makroekonomi nasional. Tujuan perusahaan umumnya mengikuti dan bukan memimpin kebijakan nasional, karena perusahaan bisnis mengordinasikan kegiatan mereka dengan kebijakan nasional. Oleh karenanya, sebagai contoh, suatu kebijakan nasional berupa lapangan kerja yang stabil dengan menghindari perubahan besar dalam siklus bisnis akan menghasilkan praktik akuntansi yang meratakan laba. Atau, untuk mendorong perkembangan industry tertentu, suatu Negara dapat mengizinkan penghapusan pengeluaran modal secara cepat pada beberapa industry tersebut. Akuntansi di Swedia berkembang dari pendekatan makroekonomi.

(2)      berdasarkan pendekatan mikroekonomi, akuntansi berkembang dari prinsip-prinsip mikroekonomi. Fokusnya terletak pada perusahaan secara individu yang memiliki tujuan untuk bertahan hidup. Untuk mencapai tujuan ini, perusahaan harus mempertahankan modal fisik yang dimiliki. Juga sama pentingnya bahwa perusahaan memisahkan secara jelas modal dari laba untuk mengevaluasi dan mengendalikan aktivitas usaha. Pengukuran akuntansi yang didasarkan pada biaya penggantian sangat didukung karena paling sesuai dengan pendekatan ini. Akuntansi di Belanda berkembang dari mikroekonomi.

(3)      berdasarkan pendekatan disiplin independen, akuntansi berasal dari praktik bisnis dan berkembang secara ad hoc, dengan dasar perlahan-lahan dari pertimbangan, coba-coba dan kesalahan. Akuntansi dianggap sebagai fungsi jasa yang konsep dan prinsipnya diambil dari proses bisnis yang dijalankan, dan bukan dari cabang keilmuan seperti ekonomi. Bisnis menghadapi kerumitan dunia nyata dan ketidakpastian yang senantiasa terjadi melalui pengalaman, praktik, dan intuisi. Akuntansi berkembang dengan cara yang sama. Sebagai contoh, laba secara sederhana merupakan hal yang paling bermanfaat dalam praktik dan pengungkapan secara pragmatis dalam menjawab kebutuhan para pengguna. Akuntansi berkembang secara independen di Inggris dan Amerika Serikat.

(4)      berdasarkan pendekatan yang seragam, akuntansi distandardisasi dan digunakan sebagai alat untuk kendali administrative oleh pemerintah pusat. Keseragaman dalam pengukuran, pengungkapan dan penyajian akan memudahkan informasi akuntansi dalam mengendalikan seluruh jenis bisnis. Secara umum, pendekatan seragam digunakan di Negara-negara dengan ketelibatan pemerintah yang besar dalam perncanaan ekonomi di mana akuntansi digunakan antara lain untuk mengukur kinerja, mengalokasikan sumber daya, mengumpulkan pajak dan mengendalikan harga. Prancis, dengan bagan akuntansi nasional yang seragam merupakan pendukung utama pendekatan akuntansi secara seragam.

Akuntansi juga dapat diklasifikasikan dengan system hokum suatu Negara.

(1)      Akuntansi dalam negara-negara hukum umum memiliki karakter berorientasi terhadap penyajian wajar, transparansi, dan pengungkapan penuh dan pemisahan antara akuntansi keuangan dan pajak. Pasar saham mendominasi sumber-sumber keuangan dan pelaporan keuangan ditunjukkan untuk kebutuhan infrmasi investor luar. Akuntansi hukum umum disebut sebagai Anglo Saxon.

(2)      Akuntansi dalam Negara-negara hukum kode memiliki karakteristik beorientasi legalistic, tidak membiarkan pengungkapan dalam jumlah kurang, dan kesesuaian antara ankuntansi keuangan dan pajak. Bank atau pemerintah mendominasi ksumber keuangan dan pelaporan keuangan dan pelaporan keuangan ditujukan untuk perlindungan kreditor. Akuntansi ini disebut juga continental. Pemberian karakter akuntansi memparalelkan hal yang disebut sebagai model pemegang saham dan pihak berkepentingan tata kelila perusahaan dalan Negara hukum umum dan hukum kode.

          Banyak perbedaan akuntansi di tingkat nasional menjadi semakin hilang. Terdapat beberapa alasan untuk hal ini :

1.      Ratusan perusahaan saat ini mencatat sahamnya pada bursa efek di luar Negara asal mereka,

2.      Beberapa Negara hukum kode, secara khusus Jerman dan Jepang mengalihkan tanggung jawab     pembentukan standar akuntansi dari pemerintah kepada kelompok sector swasta yang professional dan  independent,

3.      Pentingnya pasar saham sebagai sumber pendanaan semakin tumbuh di seluruh dunia. 

          Klasifikasi yang didasarkan padada penyajian wajar versus kepatuhan hukum menimbulkan pengaruh yang besar terhadap banyak permasalahan akuntansi, seperti

(1) depresiasi, di mana beban ditentukan berdasarkan penurunan kegunaan suatu aktiva selama masa manfaat ekonomi (penyajian wajar) atau jumlah yang diperbolehkan untuk tujuan pajak (kepatuhan hukum),

(2) sewa guna usaha yang memiliki substansi pembelian aktiva tetap diperlakukan seperti itu (penyajian wajar) atau diperlakukan seperti sewa guna usaha operasi yang biasa (kepatuhan hukum),

 (3) pension dengan biaya yang diakrual pada saat dihasilkan oleh karyawan (penyajian wajar) atau dibebankan menurut dasar dibayar pada saat berhenti kerja (kepatuhan hukum).

 KLASIFIKASI AKUNTANSI DAN SISTEM PELAPORAN

   KLASIFIKASI AKUNTANSI

Klasifikasi dapat dilakukan dengan cara :

·         Dengan pertimbangan

·         Secara empiris

Pendekatan terhadap perkembangan akuntansi

·         Pendekatan Makro – ekonomi

·         Pendekatan Mikro – ekonomi

·         Pendekatan independen

·         Pendekatan yang seragam

Sistem Hukum : Akuntansi hukum umum dan hukum kode

Terdapat 2 pendekatan untuk klasifikasi sistem akuntansi yaitu

1.      Pendekatan Deduktif

Berkaitan dengan pendekatan deduktif ini ada empat pendekatan dalam perkembangan akuntansi:

a.       Macroeconomic Pattern

Dalam pendekatan ini bisa dilihat bahwa ternyata akuntansi untuk bisnis berhubungan erat dengan kebijakan perekonomian nasional.  Tujuan perusahaan biasanya mengikuti kebijakan ekonomi nasional.  Beberapa Negara yang memakai pendekatan ini adalah Swedia, Prancis, dan Jerman.

b.      Microeconomic Pattern

Dalam pendekatan ini akuntansi dipandang sebagai cabang ekonomi bisnis. Konsep akuntansi merupakan derivasi dari analisa ekonomi.  Konsep utamanya adalah bagaimana mempertahankan investasi modal  dalam sebuah entitas bisnis.

c.        Independent Discipline Approach

Akuntansi dipandang sebagai fungsi jasa dan diderivasikan dari praktek bisnis. Negara Amerika dan Inggris menganut pendekatan ini.

d.      Uniform Accounting Approach

Akuntansi dipandang sebagai alat yang efisien untuk administrasi dan control. Dalam hal ini akuntansi digunakan untuk mempermudah penggunaan dan menyeragamkan baik pengukuran, pengungkapan dan penyajian serta sebagai alat control untuk semua tipe bisnis dan pemakai, termasuk manager, pemerintah dan otoritas perpajakan.

Klasifikasi yang dilakukan G. G. Mueller yang dimuat dalam The International Journal of Accounting (Spring 1968) yang menggunakan penilaian perkembangan ekonomi, kompleksitas bisnis, situasi social  politik serta sistem hukum, membagi Negara-negara ke dalam 10 kelompok berdasarkan sistem akuntansi yaitu:

1.Amerika Serikat / Kanada / Belanda

2.Negara-negara persemakmuran Inggris

3.Jerman / Jepang

4.Daratan Eropa (Tidak termasuk Jerman Barat, Belanda dan Skandinavia)

5.Skandinavia

6.Israil / Meksiko

7.Amerika Selatan

8.Negara Berkembang

9.Afrika (tidak termasuk Afrika Selatan)

10.  Negara-negara Komunis

2.      Pendekatan Induktif

Sementara Nair dan Frank dalam The Accounting Review (Juli 1980) membagi Negara-negara ke dalam 5 Group besar yaitu (1) model persemakmuran Inggris, (2) model Amerika Latin / Eropa Selatan, (3)  model Eropa Utara dan Tengah, (4) model Amerika Serikat dan (5) Chili  berdasarkan perbedaan dalam praktek pengungkapan dan penyajian. Nair dan Frank juga menilai tingkat hubungan pengelompokkan Negara-negara tersebut dengan sejumlah variable seperti bahasa, struktur  ekonomi dan perdagangan. Ternyata terdapat perbedaan antara pengungkapan dan pengukuran di masing-masing kelompok Negara tersebut.

Sementara Nobes dalam Journal of Business Finance and Accounting(Spring 1983) mengidentifikasi faktor-faktor yang membedakan sistem akuntansi yaitu:

1.      Tipe pemakai laporan keuangan yang dipublikasikan.

2.      Tingkat kepastian hukum.

3.      Peraturan pajak dalam pengukuran.

4.      Tingkat konservatisme.

5.      Tingkat keketatan penerapan dalam historical cost.

6.      Penyesuaian replacement cost.

7.      Praktek konsolidasi.

8.      Kemampuan untuk memperoleh provisi.

9.      Keseragaman antar perusahaan dalam menerapkan peraturan.

Sumber:

Buku Akuntansi Internasional (International Accounting) karangan Frederick D. D. Choi Buku 1 Edisi ke 6 penerbit Salemba 4.

Choi D.S. Frederick & Meek K. Gary. 2005. AKUNTANSI INTERNASIONAL, EDISI 5 BUKU 1. Jakarta : Salemba Empat.

SOAL

1.      Salah satu pendekatan klasifikasi sistem akuntansi adalah ...

a.       Pendekatan deduktif

b.      Pendekatan kontekstual

c.       Pendekatan proses

d.      Pendekatan Konstruktivisme

Jawaban : a

2.      Yang dimaksud dengan Uniformity vs Flexibility adalah ...

a.       Kemampuan untuk melakukan judgement profesionalis secara individu serta berusaha mempertahankan regulasi professional yang mandiri dilawankan dengan kepatuhan terhadap persyaratan legal dan statutory control.

b.      Kecenderungan orang untuk berhati-hati terhadap suatu tingkat resiko saat ini maupun ketidakpastian di masa depan dibandingkan dengan perilaku yang lebih optimis dan keberanian untuk mengambil resiko.

c.       Kecenderungan untuk melakukan praktek akuntansi yang seragam dan konsisten antarperusahaan dibandingkan dengan tingkat fleksibilitas untuk menerapkan praktek disesuaikan dengan kondisi suatu perusahaan.

d.      Kecenderungan untuk melakukan pembatasan pengungkapan informasi mengenai bisnis hanya pada pihak-pihak yang terlibat intens dengan manajemen dan keuangan dibandingkan dengan yang lebih transparan dan terbuka.

Jawaban : c

3.      Salah satu dari 8 (delapan) factor yang mempengaruhi perkembangan akuntansi internasional Ide dan teknologi akuntansi dialihkan melaui penakhlukan, perdagangan dan kekuatan sejenis bagian dari faktor ...

a.        Sistem pendanaan

b.      Sistem hukum

c.       Inflasi

d.      Ikatan politik dan Ekonomi

Jawaban : d

4.       Independent Discipline Approach adalah ...

a.       akuntansi dipandang sebagai cabang ekonomi bisnis

b.      akuntansi untuk bisnis berhubungan erat dengan kebijakan perekonomian nasional

c.       Akuntansi dipandang sebagai alat yang efisien untuk administrasi dan control.

d.      Akuntansi dipandang sebagai fungsi jasa dan diderivasikan dari praktek bisnis

Jawaban : d

5.      Hofstede mendasari empat dimensi budaya nasional (nilai social) kecuali ...

a.       Individualise

b.      jarak kekuasaan

c.       maskulinitas

d.      ketidakpastian

jawaban : d

sumber : Frederick D.S. Choi, dan Gary K. Meek,International Accounting, Jakarta: Salemba Empat,2005

tugas softskill

Akuntansi Dalam Perspektif Global

Jika dilihat dari perspektif pelaksana, akuntansi adalah suatu alat untuk menyampaikan informasi keuangan dari sebuah entitas usaha yang melakukan kegiatan bisnis. Sedangkan jika dilihat dari segi perspektif pemakai, dengan adanya akuntansi dapat diperoleh informasi keuangan yang dibutuhkan. Jadi, akuntansi merupakan alat komunikasi. Oleh karena itu akuntansi disebut sebagaii bahasa bisnis.

Peran akuntansi berbeda antar negara. Perbedaan peran ini dapat mempengaruhi orientasi dan kandungan informasi laporan keuangan yang dihasilkan oleh perusahaan-perusahaan di masing-masing negara, yang selanjutnya akan mempengaruhi cara interpretasi dan penggunaan laporan keuangan tersebut.

Terdapat dua tipe akuntansi, yaitu:

          Akuntansi manajemen, digunakan untuk memenuhi kebutuhan informasi bagi manajemen dalam melaksanakan fungsi-fungsi perencanaan dan pengendalian serta pengambilan keputusan yang terkait dengan operasi perusahaan.

          Akuntansi keuangan, digunakan untuk memenuhi kebutuhan pemakai eksternal akan informasi keuangan yang terkait dengan perusahaan yang bersangkutan.

PERSPEKTIF GLOBAL DARI PRAKTIK AKUNTANSI

·         AMERIKA

            Dewasa ini, AS merupakan kekuatan yang gemilang dalam akuntansi global. AS lebih baik dari negara-negara lain dalam hal pengeluaran riset akuntansi, jumlah publikasi akuntansi, dan lulusan perguruan tinggi yang memiliki konsentrasi akuntansi.

Pengukuran Aset dan Kewajiban Istilah aset tidak memiliki arti yang pasti, dalam hal sumberdaya mana yang harus dimasukkan dan sumberdaya mana yang harus dikeluarkan. Demikian juga, istilah tersebut meliputi interpretasi atas aset-aset tak berwujud seperti goodwill, dan R&D. Di Amerika Selatan, definisi aset termasuk kerugian-kerugian yang timbul karena memiliki hutang dalam satuan valuta asing. Di negara-negara Eropa Daratan, aset mungkin tidak meliputi berbagai tipe sewa guna usaha, tax loss carry-forwards, atau kepemilikan ekonomi dalam perusahaan-perusahaan afiliasi.
Konsep kewajiban diaplikasikan berbeda dari satu negara ke negara lain. Akuntansi bagi pajak penghasilan memberikan contoh spesifik. Di Argentina misalnya kewajiban pajak penghasilan tidak diakrualkan dan dicatat berdasarkan basis kas saja. Di Swiss, pencatatan akrual periodik terjadi tanpa pengakuan terhadap kewajiban pajak penghasilan yang tertunda. Kewajiban-kewajiban tertunda mungkin memerlukan beberapa metode alokasi yang berbeda. Di Belanda, nilai pajak penghasilan yang tertunda kadang-kadang merupakan nilai yang didiskontokan.

·         AUSTRALIA

Tradisi dan kebiasaan Inggris memberi ciri yang signifikan pada Australia walaupun akhir-akhir ini Australia lebih cenderung mengara ke pola Amerika. Perbedaan-perbedaan akuntansi keuangan dan praktik-praktik pelaporan antara Inggris dan Australia semakin meningkat. Gagasan Pan-Pasik sedang tumbuh di Australia, gagasan Komunitas Eropa tumbuh di Inggris.

Dua badan akuntansi profesional Australia adalah Institute of Chartered Accountants in Australia (ICAA) dan Australian Society of Accountants (ASA). ICAA memiliki keanggotaan kira-kira 20.000 dan terkait erat dengan audit dan praktik publik. Keanggotaan ASA kira-kira 60.000, terutama wakil dari sektor publik.

·         JEPANG

Akuntansi dan pelaporan keuangan Jepang merupakan bunga rampai dari begitu banyak eksternalitas domestik dan internasional. Di permukaan, laporan keuangan korporasi Jepang tampaknya mirip dengan perusahaan-perusahaan sejenis dari Inggris-Amerika. Namun, sebenarnya, kandungan informasi laporan keuangan korporasi Jepang berbeda secara substansial.

Penyusunan standar akuntansi di Jepang terutama merupakan fungsi pemerintah dengan sejumlah input pendukung dari JICPA. Semua perusahaan yang dibentuk berdasarkan undang-undang komersial diwajibkan untuk memenuhi ketentuan-ketentuan akuntansinya, yang terkandung dalam “peraturan-peraturan” yang berkaitan dengan :

a)      Neraca

b)      Laporan Laba Rugi

c)      Laporan Bisnis

d)     Usulan bagi Pembagian Laba

e)      Skedul-skedul Pendukung

·         INGGRIS

United Kingdom of Great Britain and Northern Ireland terdiri dari empat negara, Inggris, Skotlandia, Wales, dan Pulau Utara. Walaupun UK memiliki sistem hukum dan kebijakan moneter dan fiskal serta aturan-aturan dan regulasi-regulasi sosial tunggal yang terpadu, perbedaan-perbedaan individual tetap ada di dalam keempat negara tersebut.
Aktivitas perusahaan yang didirikan di UK diatur secara luas oleh perundang-undangan yang bernama Companies Acts, yang merupakan hukum nasional. Legislasi yang menonjol adalah Companies Acts 1948, yang selanjutnya diamandemenkan secara substansial pada tahun 1967, 1976, 1980, dan 1981. Companies Act 1985 mengkonsolidasikan dan secara signifikan memperluas legilasi-legilasi sebelumnya dengan amandemen tambahan penting yang muncul tahun 1989. Tahun-tahun legislasi ini mengindikasikan tingginya frekuensi diperbaharuinya dan/atau diamandemenkan legislasi perusahaan-perusahaan Inggris. Yang perlu dicatat bahwa amandemennya tahun 1981 membawa ketentuan-ketentuan directive ke-4 EC kedalam hukum perusahaan Inggris dan amandemen tahun 1989 secara khusus mengakui ketentuan-ketentuan dari directive ke-7 dan ke-8 EC. Badan-badan akuntansi utama di UK adalah :
 

1.      The Institute of Chartered Accountants in England and Wales

2.      The Institute of Chartered Accountants in Ireland

3.      The Institute of Chartered Accountants in Scotland

4.      The Chartered Association of Certified Accountants

5.      The Institute of Cost and Management Accountants

6.      The Chartered Institute of Public Finance and Accountancy

Seperti di Australia, hukum perusahaan UK memuat persoalan-persoalan akuntansi dalam apa yang dinamakan skedul (misalnya, format alternatif untuk neraca dan laporan R/L terdapat dalam skedul 4 dan 4a 1985 Act).

 Soal :

1.      Salah satu type akuntansi adalah ...

a.       Akuntansi manajemen

b.      Akuntansi  nasional

c.       Akuntansi  internasional

d.      Sistem akuntansi

Jawaban :  a

2.      Salah satu akuntansi yang termasuk negara dalam perspektif global dari praktik akuntansi adalah ...

a.       Afrika,malaysia,filipina

b.      Belanda, india

c.       Jepang, brunei , inggris

d.      Australia, jepang, inggris

Jawaban : d

3.      Keanggotaan ASA kira-kira berjumlah ...

a.       10.000

b.      20.000

c.       30.000

d.      60.000

Jawa ban : d

4.      Kepanjangan dari ICAA adalah ...

a.       Institute of Chartered Accountants in amerika

b.      Institute of Chartered Accountants in Australia

c.       Institute of Chartered Accountants in Austria

d.      Institute of Chartered Accountants in Afrika

Jawaban : b

5.      Di Amerika Selatan, definisi aset termasuk ...

a.       kerugian-kerugian yang timbul karena memiliki hutang dalam satuan valuta asing.

b.      Pendapatan – pendapatan

c.       Keuntungan

d.      Piutang-piutang

Jawaban : a

sumber  : Frederick D.S. Choi, dan Gary K. Meek,International Accounting, Jakarta: Salemba Empat,2005

Who Comes and Never Goes

This is the same night I have ever passed before. I’m lonely, without a friend or a boyfriend. I just stay at home. Play with my notebook, hand phone or radio. Nothing else, and nothing special. Actually, I just need a friend. Not for doing many thing, but just for accompanying me. Just it. “Huh, it sounds grieving!” I thought.
I start opening my notebook, turn it on. Waiting for a minute.
Just a moment, my notebook has been active. I turn on the winamp, use the headset, and enjoy some songs of Western. I choose Broken, the song of Amy Lee feat Seeter. It reminds me of two special persons in my life. Hufff. Broken… I want to yell that I’m broken…!!!
Then I check my e-mail. Nothing. Something that I’m waiting for there is no. I check my facebook. Still same. I feel disappointed. “Where’s my best friend?!!” I want to cry.
Suddenly, my phone that I put beside my notebook is ringing. There is a SMS. I read.
“Good evening… How’s everything Ay?”
That’s the message. I frown. Then I reply.
“Good evening… I’m fine. (^_^) I’m sorry; may I know who it is?”
“It’s Reza. Reza Anggana Satria.”
My heart suddenly gets pain after reading that message. I read again. I spell letter by letter. REZA. My heart increase pain. Then my phone is ringing again.
“Ay, do you still remember me well? I just want to know your condition now.”
There is an old pain that I feel again. I don’t want remember it again. But, I can’t flee. I must face the reality now. Then I reply his message.
“yes, of course. I have never tried to forget all of people that have ever existed in my life. And my life now is very well.”
“I’m glad to hear that. I hope we are still friend like long time ago.”
“I hope so. Za, I want to know Kiran’s condition. She has never replied all of my messages nowadays. I’m worried about her condition. Please tell her that I’m still waiting for her messages.”
I wait for Reza’s message. But he doesn’t reply my message again. Something happens. I don’t know.
9.00 p.m.
I turn off my notebook. I prepare for sleeping. Then I fall down my body in bed. I remember of Reza. I remember of Kiran. They are two meaningful persons in my life. And I feel that I’m losing them now.
I close my eyes and try to sleep. But their shadow is so strong in my marrow. I can’t stop not shedding tears. My heart is pain. Memories with them were so nice. Even those memories bring me meet them in the dream of my sleep. It’s felt so real.
—
“It will be a nice day.” I thought.
As usual, I experience my activity, go to campus. I take on public transportation, my motorcycle is repaired. I sit in front of two girls of Senior High School’s student. They are friend’s couple. I look at them, and pay attention for them two. They chat each other and look cheerful. They really remind me of Kiran. I look at them same as with I look myself and Kiran long time ago, where we are always together. Those days have gone. And now, I’m yearning of her. I don’t know the reason why Kiran have never sent me messages again since one month ago. I always try to guess it, but I still get nothing.
15 minutes later.
I take off from public transportation in front of my campus. I walk down the street towards my class slowly. Just three minutes, I arrive in my class. Still empty. I wait in front of class. And then, anymore I must look something that reminds me of someone, Reza. I see a couple is chatting and joking. Romantic but disgusted. That view really reminds me of memories with Reza. He is my friend at the same time my love. An amazing moment, even though just for a moment we’re together.
My heart suddenly gets pain again. I’m yearning of Reza. I’m feeling lapse now.
My phone is ringing. It realizes me from my fantasy.
A SMS. From Vina. I read.
“Aya, where are you now?”
“In front of class. Where are you? Our class is still empty.”
“I’m home. I’m sorry. I have not given you information yet. Our lecturer will not come in. So, we are free today.”
I get surprise. Oh my God. I am sad. “Why am I here? It’s vain.” I’m grumbling. This is not a nice day I think.
“Never mind. Thank you. I’ll go home now.” I replied sadly.
Then I leave the class. I feel sad, I feel disappointed. I walk down towards gate of campus. But I don’t know where I want to go. I walk with dilly-dally step. It feels vacuous. “Ooh I need a friend. Kiran, Reza… I want you two. I wanna hold you two.” I talk to my self. “I want to cry… I feel alone. All by my self.”
I want to know Kiran’s condition. I want to go to Jakarta to meet Kiran. But I’m afraid of meeting with Reza there. I think, I can’t meet them both in a same time. I’m confused. What should I do?
I sit on the chair beside the campus gate. I bend my face. My phone rings. A number that gave me messages last night is calling. REZA. I’m shocked. I receive that calling.
Just for a while, there isn’t voice. Silent.
“Hallo…” I spook slowly.
“Hallo… Aya…”
That voice vibrates my heart directly. As a long time I didn’t hear this voice which make me comfortable.
“Aya… Why do you bend your face? You look so gloomy.”
“Why do you know Za??” I’m confused.
“I know, because I am here.” Suddenly a voice is heard beside me, a bit whisper in my ear. I turn away.
“Reza??!!” I’m shocked. I wake up directly.
He smiles nicely. I’m still silent, without a word. All of my bodies become stiff.
“Ay…?” He looks at me.
“Emh.. Yes. Why are you here?” I try to speak, although it’s so difficult.
“I want to take you to one place. Come on!” He pulls my hand and takes me into his motorcycle. I can’t refuse. I’m just quiet. I don’t know where he will take me to.
20 minutes later. We arrive in one place where we used to meet, a place which is full of memory.
For a moment, we’re just quiet.
“Why are you here Za? Does Kiran know that you’re here?” I tried to open conversation. But he’s just silent.
“Why do you just keep silent? Is Kiran fine, Za?” My voice tone sounds hard. But Reza’s still silent. He closes his eyes. I look at him. Then I remember again our memory. “This face that always exists in my marrow. And the memories with you always exist in my heart. Forever.” I say with myself.
And unconsciously, I remember again the moment when we’re together. Very beautiful. He is the one that can make me feel happy. I can’t find the precise words to show my feel with him. Too meaningful. I like this feeling very much, because it’s very pleased fall in love with my best friend.
I look into his face in a long time. I float off in my memory with him, with all of my feeling for him.
After a while, he opens his eyes. It realizes me from my fantasy.
“Za, answer my question! Does something happen with Kiran? You didn’t tell Kiran what happen to us last time, did you? Answer me! Don’t make me worried!” I am quite angry.
“Something happens with Kiran. And that is why I am here now.” He answered dismally.
“Tell me, what happen? Please!” I hold his arm.
“I will not tell you here. I want you know by yourself what happen to Kiran. I will take you to her.”
“So, why do you take me to this place, if you won’t tell me the truth here.”
“I just want you remember all of your feeling to me and our memory here. I don’t want you forget it, even just a little.” He glances me deeply. Then he takes me into his motorcycle.
A half an hour we arrive in front of a house. I know that house very well, because that house is one place where Reza, Kiran and I used to spend our time together. That is Kiran’s house. I have never come to this house for long time. As I know that this house was empty since one year ago Karin continued her study in Jakarta.
Reza invites me to come in to this house. I’m still confused, but my heart starts vibrating. Then we are towards a room. We enter the room. I see a woman sit on the wheel chair. I approach her. Then she turns away.
“Kiran???” I’m very shocked. I hug her directly. I can’t stop shedding tears, neither can she. Feeling of longing mixed to sorrow.
After a moment, we discharge our embrace. I look at her seriously. Reza and I help her to sit on the chair, and then we sit beside her.
“What happen to you?” I asked slowly. She looks different now. Her body becomes thinner and weaker. Her face is pale.
She doesn’t answer my question. She just smiles. I see that she is still beautiful.
“Kiran has suffered liver cancer since several years ago. But she has never told it to anyone. She used to show that she is healthy. And I knew about her sickness one month ago, when her condition was very drop. And doctor told me that she has suffered liver cancer in stadium 4. I was very sad because she hid her pain by herself.” Reza explained sadly.
I’m crying sob while Reza is explaining. I feel that it’s not real.
“I’m sad. Why didn’t you tell me about your pain?” I hold Kiran’s arm strongly.
Kiran smiles again. Then she speaks smoothly. “We are same Aya. Do you feel that you used to tell me anything in your life?”
“What do you mean?” I asked astonished.
“I know about you and Reza, Ay. Did you think that you can hide your feeling both from me, your close friend? No Ay.”
“I have never intended to lie. I just felt that I betrayed our amity by having feeling with Reza. And I thought that you have same feeling with me to Reza. So, I’m willing if I give Reza to you. And I decided to continue my study here, in Tasik, in order to avoid you two. I have never intended hiding all this from you, because I have forgotten all now.”
“hmm, one more time you are lie. I know that you two are still in love. Reza and I were just friend, same with you. I love Reza same as Reza love me, as a best friend, just it. But I let you do what you wanted to do last year. I received your heart kindness giving Reza to me, for I couldn’t be alone and I needed a friend to accompany me passing my days with my pain.”
I gaze her deeply. She looks so weak, but she stick try to looks strong, even though she is getting pain. My heart gets pain for I see my best friend like this. I have never imagined it can happen to Kiran, a spoiled girl. Why does it not happen to me? I’m willing if I must change her painfulness.
“Don’t gaze me like that Ay? I am not as painful as what you imagine. I am strong, even stronger than you which always look obstinate though brittle.” Kiran said softly.
“Why did you not share your pain with me and Reza, Ran?” I asked disappointed.
“I didn’t want to increase your burden, because you two were broken. I have been very thankful for you two, since you two never let me feel alone.” Kiran’s voice is slower than before. I can’t stop crying sob, and Reza can’t either.
“Do you two still remember about the meaning of our friendship?” I asked to them.
“Friendship is not about who knows earlier, not about who knows more and not about whom more often together. But friend is who comes and never goes.” Reza answered directly.
“Ay, Za, you two are lucky, because you fall in love with your best friend.”
“I’m lucky I’m in love with my best friend…” Reza and I are singing at the same time. Kiran smiles nicely. But my heart is sad. She looks such arrest her pain.
“Ay, don’t do what you did last year! A friend is someone who always remembers his friend in his pray. And that is what always Reza do. He always involved us two in his days. Although Reza has never met you for one year, you are always in his heart. And I know that you are same with Reza, Ay.”
“What did you say Kiran? Don’t talk anymore, you will be more painful.” I said.
“Keep silent Ran!” Reza said.
Kiran speaks little by little. “No, it’s time for me to go. I want to say what I want to say. I don’t intend to leave you two, but I can’t survive again. I’m happy, because I will go between you two.”
“I’m sad, why must we meet in situation like this.” I cursed.
“I hope you two will never be apart. I love you two.” Karin closes his eyes with saying God’s name. She breathes her last breath. She leans on Reza’s shoulder while she is holding my hand. Her face is so beaming. She has just gone peacefully.
I know, this is the way of God. He collects us in condition like this. My friend has gone, but I still have Reza, my best friend and my love.
I am very sad, and Reza is too. We have lost our best friend. But she will stay in our heart, now and forever after. Because friend is who comes and never goes.

Unmentionable

Every human must have got into trouble in their life. Trouble exist to make us better, if we think it further and can solve it with all of high uncomplaining. However, the most of people do not want to be trapped in some troubles. They want to be free and enjoy their life very much, though almost all successful people achieve their dreams after pass so many kind of trouble. One of their troubles is to express what they want to be. Maybe they are shy or afraid about other people argument about their dreams. If we rethinking once more how do we know about their dreams if they are not brave to express it directly to us? How can it become true if they still keep in their heart secretly? This trouble was happened to a girl named Diana Arifiani.
Diana was the third grade of senior high school student. She was retiring with others. She likes studying all about English. Unfortunately, her life journey was not good enough. You know, that was like when you go to somewhere, you think that the place that you want to go to is really your destination. However, when you found something that did not pleasurable, you want to turn back to the place where you were supposed to be. Can you imagine it? Have no many friends, have no many talents, and have no much bravery. What a cheerless life.
Sometimes she wanted to know something that you were expected about living in this world whether it was money or gold or something other reasons. She felt sad along her experience in senior high school because almost all her friends did not respect to her so much. She had no close friend in her school, but there was a man that always curious about her, named Damar Pratama. Damar often sees Diana’s frown face. Damar always pays more attention to her than other friends, because he felt that Diana needed a friend to share her sadness. However, he sometimes confused to invite Diana having chat in school because their friends always put on them. And finally he tried to have a chat with Diana outside the school.
It was Friday afternoon. Diana walked along the street to go home. She was alone against the wind direction. Leaves fall accompanied her journey and it was going to rain. Over and over again she looked unwell. Suddenly, a man called her from the behind she walked.
“Diana!” He was calling out her loud. Diana was looking back to him. She knew that he was Damar, but she was ignoring his call. Diana made her walk faster.
“Hey stop walking, Diana!” Damar was calling out her back louder and make his walk faster too until he was in the front of Diana.
“What do you want? I wanna go home, you’re putting on me!” Diana looked so sick of Damar.
“I know you want to go home. But… why you don’t give much time to let me speak? Please.”
“Speak of what?” Diana was looking away from Damar.
“Huff… okay, I want to know because mmm I’m just so curious about you. Why you look so blue today? Is there any friend that hurt you? Just tell me. I promise I’ll keep it secret.”
“I don’t wanna tell anything to you.” She was staring at Damar.
“Why?”
“You have no rights to know everything about me!” Exclaimed Diana.
“Yes I know, I just want to help you.”
“I think I just waste my time here, so let me go. Don’t make me angry with you. Excuse me.” Diana left Damar that still stared at her. Actually, she wanted to tell her problems to him, but she was still in doubt. She cried after that, cannot hold the burden in her heart.
*****
Diana’s family was not so harmonious like had used to be because her father, Mr. Arifiawan, had been a jobless. He just had been fired from his work because the company where he worked had been closed down. Diana’s mother, Mrs. Arifiawan, often fights with his husband because he did not care with Diana since he had been fired. Diana’s mother worked as a teacher of vocational high school. She worked very hard to make her family survive even though her husband lost his spirit. She wanted Diana to be a successful person in her life. Diana was the only hope for her. She would keep Diana safe forever. That’s a mother. Her affection will never be ended.
One night, Diana and her parents were having dinner together. The situation was very silent. Diana seemed could not say anything to open the conversation with her parents. And finally, her mother opened it.
“Well, how’s life today, Diana?” Asked Mrs. Arifiawan.
“Not too terrible, Mom.” Answered Diana.
“Really? But your face seems lying.”
“No need to worry about my face.”
“I wonder why?”
“Just go to eat, Mom.”
Suddenly, Diana’s father was asking something important for Diana.
“Do you interest about English?”
Diana directly was staring at his father.
“How do you know, Dad?”
“I ask you. I don’t tell you that you interest about English. So I haven’t known it yet.” said her father sensitively.
“I’m sorry, Dad. I didn’t mean to…”
“Okay, it’s over. I’m going to my room now.” Mr. Arifiawan interrupted Diana’s talk and he left the dining room. Diana and her mother just could let him go. Diana was still wondering why her father suddenly asked like that to her. Diana thought that her father began to care about her.
*****
In Diana’s classroom, English teacher, Mrs. Annie, talked about what life it is. She talked about it when the class was going to be over. She had her own argument about the definition of life. The students were listening to her with full of attention. Mrs. Annie was one of the favorite teachers in that school. She could make her students love her subject with exceptional guidance.
“So, life is simple. You ought to obey the God’s will and stay away from God’s prohibition. If you do a mistake to your friends, you just should ask apologize to them. If you have been helped by someone, just say ‘thank you’ to him or her. If you think you have many troubles, you can share it all to your mother. Your mother would know everything about you.” Explained Mrs. Annie.
“So, who agree with my opinion? Just raise your right hand please.” Wondered Mrs. Annie.
All students in that room raised their right hand, except Diana. Mrs. Annie then walked to Diana’s bench. She would ask her about the reason.
“All students agree about my opinion and except you, Diana. May I know why you didn’t agree?” Asked Mrs. Annie.
“Mmm… I don’t know, Ma’Am.” Answered Diana. Spontaneously all her friends laughed at her after listening to her answer, but Damar and some friends did not do it. Damar wanted to help Diana, but he had not any courage enough to stop his friends laughing.
“Stop it all!” Exclaimed Mrs. Annie.
“Maybe, I think life is so complicated. I mean… there’s no easy way to achieve our dreams. We need a sacrifice, but… there’s no chance for silent girl like me even to get a friend.” Stated Diana to Mrs. Annie with her low voice.
“Don’t be sad, Girl. Everything’s going to be OK. Take heart.” Said Mrs. Annie. Then she walked back to in the front of the class.
“Alright Class, don’t be too ignorant to your friends. That’s not good. We should respect other people although they don’t have a good sympathy to you. I know it’s hard. Try to understand, this world is temporary. You just stay awhile here. Remember? I said that life was simple in order to make you all be more patient to face this life. You will face the real life after you dead. So, be careful of what you do. Make Indonesia as the country that always keeps the civility and the honesty. Be a good citizen. Indonesia’s future depends on you. Ok, time is over. I should go now. I hope you think back of what I’ve said. Good morning.” Said Mrs. Annie.
“Good morning, Ma’Am.” Answered all students. After Mrs. Annie left the class, suddenly the leader of the class, Taufik, walked to in the front of the class and spoke to his all friends.
“I want to talk about something. Please pay attention to me.” Said him.
“What are you talking about? It’s time for a break. Don’t hold us.” Said Chira, one of his friends in the class. She was very fussy.
“You want to go? Please… Just you and I’ll keep hold them.” Said Taufik pointing to Chira’s close friends.
“Hey… okay, I’ll stay here!” Exclaimed Chira with her anger. Chira did not go.
“I don’t care. Well, I ask you to stay here to talking about us. Before I start to tell you, I want to ask some people here. Who is your friend here, Diana?” Asked Taufik to Diana.
“I don’t know. I feel have no friend here.” Answered Diana.
“Okay, and then… Damar. Who’s your friend here?” Asked Taufik to Damar.
“All people in this class are my friends even in this school.” Answered Damar.
“It’s very contrary to Diana’s answer. However, Diana doesn’t think that you are her friend. What about it, Damar?” Asked Taufik to Damar again.
“Because she thinks that she is Damar’s girlfriend. Hahaha.” Suddenly Chira interrupted their conversation and almost all students laughed at Diana and Damar.
“Stop it!!! Don’t f*ck around with me!” Exclaimed Taufik hitting the table. “Enough Chira, you may go out if you really do not enjoy this moment.” Taufik was evicting Chira.
“Upsss… sorry, Leader. I enjoy this moment so much.” Said Chira.
“Okay, I don’t want to ask it again to Damar. Now, who’s your friend here, Chira?” Asked Taufik to Chira.
“Of course they are Nera, Fanny, and Lusi. We are friends, forever.” Answered Chira.
“From your answers I can make conclusion that Diana has no world, Damar has the entire world, and you Chira just has your own world as another five groups in this class. I know you all!” Said Taufik.
“Why you are talking like that? Am I wrong if I become their friend?” Asked Chira.
“After all, who’s created a group in this class?” Asked Robi, another Taufik’s friend.
“Oh… you really haven’t known yet, Robi? Need I mention one by one?” Asked Taufik to Robi.
“No, that’s not necessary. I begin understand.” Answered Robi.
“Actually, we all begin separated. We are not one. Please realize it. Don’t act like your close friends are the only your world! We all are friends here. Don’t you know? Please respect the differences. We cannot live just with two or three people. We need all people here. I’m sure there’s no useless person in this world. Can we respect each other from now on?” Asked Taufik seriously. Damar raised his right hand.
“Yes Damar, speak please.” Commanded Taufik.
“I agree with your statement. I just want to add it. Guys, you know God not only created talkative and active persons, right? We all created here to manage this world. Can we build this world with our togetherness? I believe we all that have talkative character just know little information about silent people…” Said Damar.
“You mean Diana?” Interrupted Chira.
“It’s not just about Diana!” Exclaimed Damar.
“Be patient, Damar.” Said Taufik.
“Don’t interrupt my words before I complete it. I believe silent people need more attention from us who have talkative character. I invite you to begin mingle with silent people. Please don’t ignore them. They also need friend. Help them to be active like us. That’s one of the usefulness of active people. Thank you for the time, Taufik.” Said Damar. All Damar’s friends in the classroom clapped their hands after listening to Damar’s words.
“I like your last statement, Damar. One of the usefulness of active people is to help silent people. So, can we make a deal from now on to respect and not to hurt each other?” Asked Taufik.
“Yes we can!” Said all Taufik’s friends.
*****
It was time to go home. Since Taufik had talked in the front of the class, Chira and friends became kind to Diana. They began pay attention to her. What a significant changing of them.
Before went home, Diana took the time to look at the bulletin board. She got the information about TOEFL test at one of the famous company in Indonesia. The TOEFL scores would be acknowledged and students who could reach scores more than 600 would get the opportunity to be interviewed at the company to get a scholarship to UK. She then smiled and noted the requirements on her private book. Suddenly, there was a man patting her shoulder.
“Hey!” Greeted that man.
“Ah!” Diana was shocked and dropped her private book. “Oh my God, Damar. You make me shock.”
“Hahaha, sorry… I make your book dropped.” Damar took Diana’s book.
“Don’t touch my book!” Diana seized her book from Damar.
“Sorry. I think that book is so important for you.” Said Damar.
“Yes it is. I’m sorry too.”
“By the way, what are you doing here?” Asked Damar curiously.
“Ehm… I’m doing nothing. I just want to note something. Yes, that.” Said Diana nervously.
“What something?”
“It’s not your business.”
“I don’t think so.”
“Whatever. I’m going to back home now. Bye.” Diana began to leave Damar.
“Do you want to go to UK?” Asked Damar. Diana stopped her step to go.
“Why you’re suddenly asking about that?”
“I think you have just looked at the bulletin board about TOEFL test.” Said Damar. Diana kept silent. She could only bow her head.
“Is it true? Never mind if you don’t want to tell me about it. Sorry for disturbing you. Please continue to note the information.” Damar left Diana, but Diana then called him spontaneously.
“Damar!” Called Diana.
“Yes Diana?” Responded Damar.
“I’m sorry…”
“I know you always keep everything secret. It’s your privation. I have no rights to know it. Never mind if you still keep silent about your wishes. If unmentionable becomes your choice, I understand. Good luck. I keep my finger crossed for you.” Said Damar and then he walked leaving Diana.
*****
Diana had been doing the TOEFL test. She felt unwell after that. Diana was thinking about the result of TOEFL test every day, even she forgot while final examination would be coming next week. Many of her friends that had been accepted in their favorite university included Damar. He had been accepted in University of Indonesia majoring in computer science. Diana had not registered to various universities yet. She still confused about what she wanted to be in the future. She had no talent except her passion in English. She wanted to sign with the major in English education, but she did not want to be a teacher. She wanted to sign with the major in English literature, but she doubted about that. She needed more time to think about it all.
Two weeks later after final examination, the result was announced. Diana had passed the final examination with the average scores, but she was very grateful of what she had got. Since the announcement of final examination result, Diana also had not registered to university yet. Her mother was worried so much about her. She confused about what her daughter wanted to be. Diana decided to stay at her house all time after the graduation. She was very curious about the result. After all, she didn’t know when the time would be come.
A month after graduation, Mr. Arifiawan got a call from Mrs. Annie. He should meet her at school to talk about Diana. So, Mr. Arifiawan made an appointment with Mrs. Annie for the next day.
At 8.00 a.m. Mr. Arifiawan went to Diana’s high school to fulfill the appointment.
“Good morning, Mrs. Annie!” Addressed Mr. Arifiawan.
“Morning. Oh Mr. Arifiawan? You’re Diana’s father, aren’t you?” Asked Mrs. Annie.
“Yes, I am. What’s the point, Madam?” Asked Mr. Arifiawan.
“Please sit down, Sir.”
“Thank you.”
“Mr. Arifiawan, I invite you here to ask for your permission.” Said Mrs. Annie.
“Ask for permission about what?” Mr. Arifiawan was curious.
“Your daughter is very amazing, Sir. Don’t you know?”
“I haven’t got the point yet of what you said. Please make it right.”
“Diana got fantastic TOEFL scores, Sir. Her TOEFL scores are six hundred and twenty. She can be recommended to continue her education to London. This is the result.” Explained mrs. Annie and then she gave Diana’s TOEFL result to him.
“You mean that I should give her permission to register the scholarship to UK?”
“Yes Sir. She is worth to get it.”
“Are you crazy? She is the only daughter that I have and I should release her to UK that so far away from here. And what do you know about my family?” Mr. Arifiawan disagreed about Mrs. Annie recommendation.
“Please hold your emotion, Sir. I know it’s very hard for you and your wife, but I think you should know about what your daughter wants, Sir. She did it for your family happiness too. Please don’t be selfish.”
“I don’t give a damn. I disagree about it.” Said Mr. Arifiawan, stayed with his argument.
“Sir, please… that’s her dream. English is her thing. Don’t avoid it.” Mrs. Annie tried to understand him.
“So let her just study in Indonesia. Do you mind about it?
“Sir…”
“I don’t want to talk anymore. My decision is absolute. Please understand. Excuse me.”
Mr. Arifiawan left Mrs. Annie’s room with carried the result. He was very upset about Mrs. Annie recommendation. Mr. Arifiawan loves Diana very much. It’s hard for him to let Diana went so far from him.
*****
It’s Sunday. Diana went to the market with her mother. Mrs. Arifiawan wanted Diana to refresh her mind. Diana had not known yet about the result because Mr. Arifiawan didn’t tell her. He was very scared if Diana knew about it, she might demand him in order to allow her went to UK.
An hour after Diana and her mother left the house there was someone who knocked the door. Mr. Arifiawan opened the door and he found a man standing in front of him.
“Good morning, Sir.” Greeted the man.
“Morning. Who are you?” Asked Mr. Arifiawan with his curiosity.
“I’m your daughter’s friend. My name is Damar.” Answered the man.
“I’m sorry, but Diana is not here now.”
“My business is with you, Sir.”
“I don’t understand. What do you want, Son?”
“Sir, I know you’d been at school to take Diana’s TOEFL scores and I’m sure you’ve not told her yet about it. Sir, please let her and allow her to reach her dream.”
“How dare you are! You don’t know anything about me. Don’t act like you know everything about this condition!”
“I know your daughter, Sir. That’s the only her hope. Please let she or you will regret of what you did.”
“Oh… if anything happens to her, do you want to take a blame of her? Can you assure me that she will be safe there? Who stupid people that can guarantee it all?!!”
“I beg for sorry, Sir. I just want to make Diana doesn’t grieve anymore. She seemed so upset along her journey at senior high school. She almost has no friend. She is silent girl. She chose to be alone everywhere. She was angry when I tried to close to her, ‘till I know when she stared at bulletin board that she very wanted to expert in English. UK might be her destination. You ought to understand her, Sir. Please try…”
Suddenly, Mr. Arifiawan was speechless after listening to Damar’s words. He stared at Damar deeply.
“All decisions are yours, Sir. I just can give you suggestion. I think I should go now. Thanks for your time. Good morning.” Damar left Mr. Arifiawan.
Mr. Arifiawan realized that he was wrong. After Diana and her wife came back home, he then handed in the result to Diana. Diana was very happy after knew about it. Firstly, she didn’t ask for anything from her father. She just can be grateful of what she had achieved. When she told her mother that she wanted to register to a university, suddenly her father interrupted it. He told Diana that it would be better if she could continue her study to UK. Diana was very surprised. She hugged her father spontaneously. Her mother was crying when looked her husband and her daughter could be happy. Her father told that he and Mrs. Arifiawan would accompany her to have interview in order to get the scholarship. And if Diana was accepted, they of course keep accompany Diana until UK.
And finally, after trying hard and praying every day, Diana got the scholarship to UK. Endlessly she gave thanks to Allah SWT for everything. After that, Diana and family were preparing all the things that probably they needed to go there.
*****
The time to go abroad had come. At the airport, Diana and her mother were waiting for Mr. Arifiawan that would be coming late. Diana could not wait to fly to UK soon. She still could not believe that her dream would be come true momentarily. She told her mother that she had a friend that so kind with her. She seemed sorry because had not said goodbye yet to him. However, Mrs. Arifiawan seemed knowing who her friend is. She then saw her husband came with a man. He was Damar. When Diana looked at Damar, she was very excited and surprised.
“Damar!” Called Diana. “How do you know him, Dad?” Asked Diana to her father.
“He is the suspect that influences me to make you go. Just talk to him as your farewell.” Said her father. Mr. and Mrs. Arifiawan were leaving Diana and Damar came closer to the plane. Diana came closer to Damar.
“I’m sorry…” Said Diana.
“Congratulation… I’m glad to see you can reach your dream.” Replied Damar.
“But, without you. I say so much thanks for everything that you give to me. You’re the only friend that understands me. Thanks so much, Damar. Sorry I can’t give something special for you.”
“No problem. I always stay in Indonesia until you back. Just don’t be too proud of what you get. Take heart.”
“I will.”
“By the way… I want to tell you something.” Said Damar with a little nervous.
“What is that?” Asked Diana curiously.
“Diana, I…..” Suddenly, Damar’s words were stopped.
“What’s the matter, Damar?”
“I…..”
Because the plane was going to take off, Mrs. Arifiawan asked Diana to leave Damar.
“Diana, we should take off now. Come on, say goodbye to Damar.”
“I’m sorry Damar, I should go now. Thanks for everything. If you want to tell about something, please send message to me. Goodbye. I’ll be missed you.” Diana and her family then were entering the plane. Damar just could watch them at the outside. The last words for Diana just could be said after Diana had gone.
“I….. Love you… so much.” Damar was so sad about that. He could not be honest about his feeling to Diana, but then he smiled for a while because he realized something.
“I and Diana are same. Unmentionable is our choice. But, she is luckier than me. :)”
Damar waved to the plane and then left the airport.