Archive for 2010

Latihan Active Passive, Adjective Clause, dan Conditonal


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CONTOH SOAL ACTIVE PASSIVE :

Ubah kalimat ini menjadi passive atau active !
1. SBY and Budiono won the general election.
a. SBY and Budiono are won by the general election.
b. The general election is won by SBY and Budiono.
c. The general election was won by SBY and Budiono.
d. The general election were won by SBY and Budiono.

2. Robby will buy John a new cloth.
a. John will be bought by Robby a new cloth.
b. John would be bought a new cloth by Robby.
c. A new cloth will be bought by Robby for John.
d. A new cloth will be bought by John for Robby.

3. Some students are going to arrange a reunion party at school next month.
a. A reunion party are going to arrange by some students at school next month.
b. A reunion party is going to arrange by some students at school next month.
c. A reunion party is going to arrange by some students at school next month.
d. A reunion party is going to be arranged by some students at school next month.

4. Neither James nor Jenny has been told yet.
a. James has told Jenny already.
b. Jenny has told James already.
c. Nobody has told James and Jenny.
d. They have told either James or Jenny.

5. My book was stolen.
a. Someone stole my book.
b. Someone has stolen my book
c. Someone have stolen my book.
d. Someone was stealing my book

6. My father enlarged and repainted the house.
a. The house is enlarged by my father and repainted.
b. The house was enlarged and repainted by my father.
c. The house was being enlarged and repainted by my father.
d. The house was to enlarge and repaint by my father.

7. My friend is reading a book in the classroom.
a. A book is read by my friend in the classroom.
b. A book is readed by my friend in the classroom.
c. A book is be reading by my friend in the classroom.
d. A book is being read by my friend in the classroom.

8. Cristiano Ronaldo scored the winning goal.
a. The goal is won by Cristiano Ronaldo scored
b. The goal is scored by Cristiano Ronaldo.
c. The winning goal is scored by Cristiano Ronaldo.
d. The winning goal was scored by Cristiano Ronaldo.

9. After class, one of the students always erases the whiteboard.
a. After class, the whiteboard is always erased by one of the students.
b. After class, the whiteboard are always erased by one of the students.
c. After class, the whiteboard is always being erased by one of the students.
d. After class, the whiteboard always is erased by one of the students.

10. I am happy now.
a. Happy is now by me.
b. Happiness is by me now.
c. The happiness is now by me.
d. None of the above options are correct.

CONTOH SOAL ADJECTIVE CLAUSE

Combine the two sentences into one by using adjective clause!
1. The waitress was a bad guy. He over charged us.
2. My English teacher always gives me a good grade. He is a nice teacher.
3. The man has a beautiful daughter. He is a policeman.
4. My sister always sends me some letters. She is teaching in Singapore.
5. The musician is very skilful. She is also a doctor.
6. I have read the book. you just mentioned.
7. The lesson is very difficult. She is learning.
8. The boy is called Bob. He gave me a present.
9. We have an antique table. The top of it has jade inlay.
10. There are 20 students in my class. Most of them are from the Outside Java.

CONTOH SOAL CONDITIONAL

1. Saya belajar bahasa Inggris tiap hari. Jika saya terus belajar bahasa Inggris tiap hari, bahasa Inggris saya akan meningkat dengan cepat.
a. If I keep learning English everyday, my English will improve fast.
b. If I kept learning English everyday, my English would improve fast.
c. If I had kept learning English everyday, my English would have improved fast.
d. If I had kept learning English everyday, my English will improve fast.

2. Jony tidak punya teman berlatih bahasa Inggris sekarang. Seandainya sekarang Jony punya seorang teman untuk berlatih bahasa Inggris, dia akan berlatih bahasa Inggris tiap hari.
a. If now Jony has a friend to practice English with, he will practice English everyday.
b. If now Jony had a friend to practice English with, he would practice English everyday.
c. If now Jony had had a friend to practice English with, he would have practiced English everyday.
d. If now Jony didn’t have a friend to practice English with, he wouldn’t practice English everyday.

3. Andrea nyetir dengan kecepatan 100 km per jam kemarin . Akibatnya, dia dapat kecelakaan . Sendainya . Andrea tidak nyetir dengan kecepatan 100 km/jam kemarin, dia tidak akan dapat kecelakaan.
a. If Andrea doesn’t drive at a speed of 100 km per hour yesterday, he will not get an accident.
b. If Andrea didn’t drive at a speed of 100 km per hour yesterday, he would not get an accident.
c. If Andrea hadn’t drove at a speed of 100 km per hour yesterday, he would not have got an accident.
d. If Andrea hadn’t driven at a speed of 100 km per hour yesterday, he would not have got an accident.

4. I am not happy because she doesn’t love me. But, ….
a. I will be very happy if she loves me.
b. I will be happy if she loved me.
c. I would be very happy if she loved me.
d. I would have been very happy if she had loved me.

5. Sorry bro. I was sick last night therefore I didn’t come to your party.
a. If I wasn’t sick last night, I came to your party.
b. If I had been sick last night, I wouldn’t come to your party.
c. If I hadn’t been sick last night, I would come to your party.
d. If I hadn’t been sick last night, I would have come to your party.

6. Saya ingin pergi ke mall sekarang tetapi saya tidak bisa karena hujannya sangat lebat.
a. I wish it didn’t rain
b. I wish it is not raining
c. I wish it doesn’t rain.
d. I wish it hadn’t rained.

7. Dia bukan anak president tetapi lagaknya kayak anak presiden saja.
a. He is not a president’s son but he acts as though he is a president’s son.
b. He is not a president’s son but he acts as though he was a president’s son.
c. He is not a president’s son but he acts as though he were a president’s son.
d. He is not a president’s son but he acts as though he would be a president’s son.

8. Tommy and Tono couldn’t play football because they had an exam.
a. Tommy and Tono couldn’t play football as if they had had an exam.
b. Tommy and Tono could have played football if they didn’t have an exam.
c. Tommy and Tono could play football if they didn’t have an exam.
d. Tommy and Tono could have played football if they hadn’t had an exam.

9. The sun always rises in the east.
a. What would happen if the sun rises in the west?
b. What will happen if the sun rises in the west?
c. What would happen if the sun rose in the west?
d. What would have happened if the sun had risen in the west?

10. She didn’t love him because he was a jerk.
a. If he hadn’t been a jerk, she would have loved him.
b. If he weren’t a jerk, she would love him.
c. If he hadn’t been a jerk, she would love him.
d. She would have loved him even though he had been a jerk.

A Real Horror Story 2 : Hand And A Mysterious Shadow


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This incident took place about 7 years ago. Me and my cousin which amounted to 7 people, were staying at the aunt's house in the area Joglo, West Jakarta, who was away for several days. We were assigned to guard my aunt's house.

There's one of my cousins coward, who named Ridha, having 2 odd occurrence there. First, approximately 8 pm. When making instant noodles in the kitchen, suddenly shouted Ridha. She said she saw shadowy figures from the hands of the kitchen window. Hand shadow without a body. We then jointly inspect the window. But we did not find anything.

The second incident, at about 4 am. At that time, in the room, Ridha heard someone walking while holding and playing a key, then open one door in the house. A moment later, she also heard someone knock-knock on the bedroom window and told to pray at dawn.

In the morning, when Ridha told us, we were surprised. Anyone who opens the door and woke at dawn to pray..? Because by then we're all asleep. After we checked, the key was still hanging in place. Evidence that no one is touching it let alone have the key.

Then, who opened the door, the key play, and wake at dawn to pray..? And the shadow's hand who she saw in the kitchen the night before..?

Since the incident, Rida did not want to stay longer there.

A Real Horror Story : The Eighth


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This incident occurred on 27 March 2010. At that time, me and my friends want to make a surprise to my friend who was a birthday.

After finishing a surprise, my friend's mother bought us fried rice and fried noodles. When the food arrived, we were surprised, because the food that was ordered totaling 8 servings, while we were all there was 7 people.

Then we started counting restarts, and it turns out the amount we all have 7 people. However, Ina and Anggi, people who count from the beginning, very sure that if had he counted the number 8 persons.

Until now, we also wonder, who is one person who took part count ...?

Adjective Clause


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An adjective clause is a dependent clause that modifies a noun. It is possible to combine the following two sentences to form one sentence containing an adjective clause:

The children are going to visit the museum.
They are on the bus.

The children who are on the bus are going to visit the museum.
| adjective clause |

In the sentence above, there are two other ways to write the sentence correctly using the second sentence as the adjective clause.

The children that are on the bus are going to visit the museum.
The children on the bus are going to visit the museum.

Some other sentences can be combined into a sentence using adjective clauses in a variety of ways, and they are all correct. Note the variety of ways in which the following two sentences can be combined.

The church is old.
My grandparents were married there.

The church where my grandparents were married is old.
The church in which my grandparents were married is old.
The church which my grandparents were married in is old.
The church that my grandparents were married in is old.
The church my grandparents were married in is old.

In the sentences above, the adjective clauses are underlined. All answers are correct. Note the use of the word "in" and how and where it is used.

*sumber : http://www.eslbee.com/AdjClauses.htm

Active Passive Sentence


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Active / Passive Verb Forms
Sentences can be active or passive. Therefore, tenses also have "active forms" and "passive forms." You must learn to recognize the difference to successfully speak English.

Active Form
In active sentences, the thing doing the action is the subject of the sentence and the thing receiving the action is the object. Most sentences are active.

[Thing doing action] + [verb] + [thing receiving action]

Examples:

The professor teaches the student.

Passive Form
In passive sentences, the thing receiving the action is the subject of the sentence and the thing doing the action is optionally included near the end of the sentence. You can use the passive form if you think that the thing receiving the action is more important or should be emphasized. You can also use the passive form if you do not know who is doing the action or if you do not want to mention who is doing the action.

[Thing receiving action] + [be] + [past participle of verb] + [by] + [thing doing action]
Examples:

The student are taught by the professor

sumber : http://www.englishpage.com/verbpage/activepassive.html

Contoh Surat Lamaran Bahasa Inggris


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CURRICULUM VITAE

Name : Afaa Alghifaary
Sex : Male
Address : DPR 1 Jl.Gotong Royong No. 49A RT 03 / RW 02 Kebon Jeruk Jakarta Barat 11530
Telephone : 021 – 940282XX / 0857815184XX
Date of Birth : 26 March 1988
Place of Birth : Jakarta
Religion : Islam
Height : 170 cm
Weight : 60 kg
Physical Condition : Excellent
Nationality : Indonesia
Marital Status : Single

Education Background :
2006 – 2010 Attented the Economy Department, Gunadarma University
2003 – 2006 Senior High School at SMUN 16 Jakarta
2000 – 2003 Junior High School at SLTPN 127 Jakarta
1994 – 2000 Elementary at SDN Bojonggede 01 Bogor

Work Experience
2007 Work as a sales clerk PT. Toko Gunung Agung Tbk. in Jakarta during 2 months.

Six steps to better marketing operations management


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By Chetan Saiya (CEO, Assetlink Corporation)
Published by The Wise Marketer in June 2005.

A number of factors conspire against marketers these days, making it hard to execute, monitor, and measure marketing operations manually. Here, Assetlink details six steps to aid the troubled CMO...

Shorter product life cycles, simultaneous global product launches and increased focus on multi-channel, integrated campaign management are making it impossible to execute marketing processes manually. In addition Sarbanes-Oxley compliance is forcing marketing organizations to demonstrate transparency and accountability of their operations. As a result the CMO is challenged with instituting efficient and measurable marketing processes.

Culturally, introducing efficiencies into the marketing function is not easy. Marketing teams pride themselves for their strategic thinking and creative skills. Efficient marketing operations management (MOM) often takes a back seat. The problem is further aggravated by heavy dependence on external partners for advertising, promotions, creative design and production. Well thought-out change management practices, combined with the right technology, can help dramatically improve marketing efficiencies. Consequently, marketing teams become more available for greater strategic and creative thinking by automating mundane activities.

Six steps to marketing efficiencies
Using a Marketing Operations Management (MOM) solution, the CMO can create a marketing culture that will streamline marketing processes at both the operational and campaign level, will propel the organization to reduce waste, and will drive higher revenue returns. It is not as difficult as you may think if you leverage the MOM technology and follow these six simple steps:

1. Communicate marketing objectives
All too often, marketing teams tend to repeat the marketing campaigns from one year to another based on their historical returns. The future value often changes based on market trends and competitive environment. This misalignment of business objectives and marketing execution is one of the biggest sources of inefficiencies.

Rigorous quantification of business objectives into marketing performance indicators (MPI) result in Marketing Scorecards, that can help the CMO to consistently communicate marketing objective. MPIs such as brand awareness, market share, leads, customer satisfaction, etc. help marketing teams to align and fine-tune their marketing mix to achieve the marketing objectives. In addition, it helps marketing management to monitor if these objectives are being achieved during the course of execution of marketing activities.

2. Define marketing plans
Most marketing planning and budgeting activities tend to be manual, iterative and ad hoc exercises. The final plans are hidden behind mountains of spreadsheets and documents that are not visible to most stakeholders until the last minute. This results in constant and unnecessary urgencies and causes wasteful crisis-driven operations.

Marketers need to define and create a standard, enterprise-wide online template that stores all the captured information as structured document. This will help marketers ensure the consistency of information, improve collaboration (among authors of the strategic plans and with upper management for the plan review) and automate the generation of reports showing the effect of marketing strategy with respect to marketing objectives, channels, segments and products. Marketers also need to define a consistent format for building an operational plan in terms of marketing activities or initiatives. For example, each marketing activity should have clearly defined parameters such as marketing objectives, products, segments, channels, expected results, etc., in addition to the budget and execution schedule. Taking the time to define a clear and consistent plan-template will ensure that the operational plan data is uniform throughout the organization, has the ability to automate the consolidation of budgets for financial analysis and can generate reports showing break-up of budgets by marketing objectives, channels, segments and products.

3. Track marketing budgets
Today, marketing managers and marketing/financial controllers are forced to spend a significant amount of time tracking budgets for marketing activities, tracking the associated invoices and following up with vendors for payments. Marketing related financial information tends to be processed three times; first, by marketing manager in their Excel spreadsheets, next by the marketing controller in their Access database, and finally by the finance department in the ERP system. As a result, marketing groups have great difficulty adjusting budgets in response to new market and business realities since none of the information on budgets, commitments and spends is current. This makes it almost impossible for marketers to generate reports correlating their budgets with various marketing and business parameters, so it is never really clear to them where the money is being spent.

By creating a single, online centralized system that integrates financial reporting with operational planning tools, marketers can submit the requests for purchase orders and forward invoices to the controllers. They can also share and integrate forecasting and financial scheduling data, track vendor information, vendor estimates and invoices. More importantly, automating the budgeting functions enables marketers to make instantaneous adjustments in both budget and strategy to ensure optimum effectiveness.

4. Streamline and automate marketing workflows
All to often project managers in marketing service departments are charged with coordinating large numbers of marketing projects related to product launches, advertising, promotions, sponsorships and events between marketing managers and external service providers using rudimentary tools such as spreadsheets and e-mails. Their communications with both marketing managers and external partners tends to be ad hoc, subjective and non-uniform, which leads to inconsistent results.

Marketers need to define both uniform processes and templates in order to streamline communications between different stakeholders. By providing project managers with an online tool that manages workflow, they are able to capture and communicate marketing briefs, track project timelines and assign work to external partners. Further, by automating the tracking function, managers can use this information to integrate with operational planners and generate marketing briefs for executing marketing activities and integrate with budget managers to track vendor estimates and invoices per project.

5. Control marketing assets and improve reuse
Much time, effort and money is wasted due to a marketer's inability to control and manage their marketing assets. Traditionally, product and advertising photos, marketing collateral, logos, etc. are scattered across several media silos, geographical regions, marketing and product teams and even external agencies. Marketing managers and marketing services groups are forced to spend a significant amount of time and effort searching for them and wind up paying a substantial amount of money to external agencies for fulfilment of their requests. This inconvenience of accessing and retrieving marketing assets results in recurring repurchases and redesigns leading to further cost overruns and time delays.

To overcome these obstacles, CMOs need to create a repository that houses all of their marketing assets and provides controlled access to employees and partners. For instance, by instituting a template driven artwork adaptation system, the marketing department can eliminate graphics production costs and time delays related to the modification of office stationery, customer communications pieces, marketing collateral and promotional items. By housing marketing assets in one centralized location, the entire marketing group will dramatically enhance the reuse of existing assets, resulting in huge cost and time savings.

6. Manage brands
One of the most important and over-looked components of an effective marketing strategy is managing your company's brand assets. As a CMO, you need to articulate both your brand strategy and brand essence to your marketing managers and define creative guidelines for external agencies if you want to ensure the consistent and accurate expressions of brands. All too often, companies find themselves investing a significant amount of money and effort in producing and distributing brand books and building and maintaining specialized brand websites. However, the information presented tends to be overwhelming, outdated and represents a "one-way communication" from the corporate headquarters to the markets.

Savvy marketers know that by implementing a collaborative environment that enables brand managers and external suppliers to contribute brand related content, without requiring them to be experts in Internet technologies, results in the organization's ability to access the most up-to-date visual identity elements and track its usage.

Changes to processes can reap big benefits
Achieving marketing efficiencies requires a combination of marketing skills and operations management. The biggest hurdle in achieving marketing efficiencies is assessing the current situation in an objective manner, clearly articulating the benefits, managing assets and proving program results. So before you rush to execute "the next big thing" create an environment that encourages dialog with your current marketing team, identifies areas of opportunities and defines objectives and results.

By leveraging technology, marketing objectives can be clearly defined in quantitative terms (hard numbers) and ROI can be easily calculated proving greater efficiencies to your marketing operations.

Conditional Sentences


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Conditional Sentences are also known as Conditional Clause or If Clause. They are use to express that the action in the main clause (without if) can only take place if a certain condition (in the clause with if) is fulfilled. There are three types of Conditional Sentences.

1. Conditional Sentences Type 1 -> it is possible and also very likely that the condition will be fulfilled.
Form : if + Simple Present, Will Future
Example : if I find her addres, I’ll send her an invitation.

2. Conditional Sentences Type 2 -> it is possible but very unlikely, that the condition will be fulfilled.
Form : if + Simple Past, Conditional I (= would + infinitive)
Example : if I found her addres, I would send her an invitation.

3. Conditional Sentences Type 3 -> it is impossible that the condition will be fulfilled because it refers to the past.
Form : if + Past Perfect, Conditional II (= would + have + Past Participle)
Example : if I had found her address, I would have sent her an invitation.

sumber : www.ego4u.com

Tugas Riset Pemasaran : Contoh Proposal Skripsi


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A.Latar Belakang
Pada tahun 2003 dimulainya operasi pemusnahan helm yang bukan standar oleh jajaran kepolisian, ada beberapa warga Banjarmasin yang mengeluh/segan dengan penggunaan helm standar. Berbagai alasan mulai dari kepala terasa berat,tidak nyaman,tidak mendengar kalo ada yang memanggil, dan sebagainya.

Helm yang baik adalah helm yang aman dan nyaman. Biasanya helm semacam ini lulus persyaratan DOT (Departement of Transportation) atau standar transportasi Amerika Serikat. Ada juga standar-standar lain seperti untuk Eropa, Jepang, bahkan Indonesia sendiri. Apapun itu, helm yang aman adalah helm yang terbuat dari lapisan cangkang luar yang membungkus seluruh kepala dan menyisakan cukup ruang untuk melihat kedepan.Orang-orang sering menyebutnya helm full face. Juga cangkangnya harus lumanyan tebal dan anti benturan.

Helm yang aman mestinya berbanding lurus dengan tingkat kenyamanan meskipun hampir-hampir tidak ada helm yang benar-benar nyaman. Helm haruslah cukup ringan dan memungkinkan anda melihat dengan jelas, baik kala siang dan malam ataupun teruk hujan. Hindari penggunaan jenis kaca mika yang kurang bening yang mengurangi jarak pandang,terutama saat malam. Kaca yang sudah penuh dengan goresan, sebaiknya diganti. Pilihlah yng berkualitas oleh kebeningan dan tidak berefek cembung atau cekung.

Sekarang ini banyak sekali terdapat merk-merk helm yang ditawarkan kepada konsumen seperti Arai, Shoe, Nolan, dan merk helm GV yang palsu yaitu GM dan sebagainya. Dimana masing-masing merk helm tersebut berusaha untuk membuat produknya lebih unggul dibandingkan dengan merk lain. Maka kegiatan pemasaran yang baik dan tepatlah yang memegang peranan yang penting dalam menunjang kelangsungan usaha dan perkembangan suatu perusahaan. Dengan kata lain, pihak produsen harus mampu merebut hati konsumen akan hasil produksi yang dijual dan berupaya untuk memuaskan kebutuhan konsumennya.

Dalam memahami prilaku konsumen tentu tidak mudah karena konsumen mempunyai sifat yang berbeda-beda sebagaimana dari kebutuhan manusia yang tidak terbatas disamping dipengaruhi oleh kondisi eksternal dan internal lainnya yang berakibat langsung terhadap prilaku konsumen. Faktor eksternal yang dimaksud meliputi kebudayaan, sub budaya,kelas social,kelompok social, kelompok referensi, dan keluarga. Sedangkan factor internal adalah factor yang ada pada diri konsumen itu sendiri (psikologis) yang meliputi: belajar, kepribadian, dan konsep diri,serta sikap (Stanton,1996:155).

Oleh sebab itu konsumen harus dapat mengendalikan perubahan perilaku tersebut dengan berusaha mengimbanginya, yakni dengan mempengaruhi konsumen dalam membeli produk yang ditawarkan dan melalui evaluasi berkala demi kelangsungan hidup produsen itu sendiri. Tidak semua merk helm yang mampu diminati oleh sebagian besar konsumen yang ada, tetapi hanya beberapa saja.Salah satunya adalah merk GV yang menjadi pilihan konsumen khususnya mehasisiwa fakultas ekonomi UNLAM Banjarmasin.

Helm merk GV ini memiliki kualitas yang berstandar internasional yang menggunakan teknologi dari Italia. Berat helm half face idealnya 1 sampai 1,3 kg, sedangkan untuk helm full face bobotnya berkisar 1,3-1,7 kg.

Helm GV nampaknya sudah menjadi tuntutan para pengendara sepeda motor, khususnya mahasiswa. Sering dikatakan oleh para mahasiswa “Kalau naik motor helmnya harus GV kalo tidak mau di cap tidak gaul”. Melihat keadaan inilah penulis tertarik untuk melakukan penelitian mengenai perilaku konsumen yang merupakan salah satu dasar dalam menerapkan strategi pemasaran untuk mencapai tujuan, yaitu memberikan kepuasan kepada konsumen, sehinggan diharapkan dapat membawa kepada peningkatan penjualan yang berakibat lengsung pada peningkatan pasar.


B.Rumusan Masalah
Berdasarkan latar belakang masalah yang telah dikemukakan, maka dapat diidentifikasi beberapa hal sebagai berikut :
Banyaknya merk-merk helm sepada motor yang ditawarkan oleh produsen kepada konsumen.
Helm merupakan salah satu penunjang keselamatan berkendaraan yang sangat penting.
Pentingnya memahami prilaku konsumen untuk meningkatkan penjualan.
Helm GV diminati oleh para mahasiswa Fakultas Ekonomi UNLAM.

Sehingga berdasarkan uraian di atas, maka permasalahannya dapat dirumuskan sebagai berikut :
1.Apakah faktor-faktor seperti harga, selera, kualitas, harga jual kembali, prestise dan promosi secara simultan mempengaruhi prilaku konsumen dalam membeli helm merk GV?
2.Dari factor-faktor tersebut, factor manakah yang paling dominan memberikan pengaruh terhadap prilaku konsumen terhadap pembelian helm merk GV?

C.Tujuan Penelitian
Berdasarkan rumusan masalah di atas, maka tujuan penelitian yang hendak dicapai adalah :
1.Untuk mengetahui prilaku konsumen dalam pembelian helm merk GV dilihat dari harga, selera, kualitas, harga jual kembali, prestise dan promosi.
2.Untuk mengetahui factor yang paling dominan mempengaruhi prilaku konsumen dalam pembelian helm merk GV.




D.Manfaat Penelitian

Manfaat yang diharapkan dari penelitian ini adalah sebagai berikut:

1.Penelitian ini diharapkan menjadi bahan pertimbangan dan masukan bagi perusahaan dalam menetapkan kebijakan dan strategi di bidang pemasaran untuk mengembangkan usaha bisnis mereka.
2.Diharapkan dapat menjadi bahan acuan bagi penelitian selanjutnya.

Iklan Tidak Beretika dalam Sebuah Iklan Permen Kopi


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Latar Belakang Masalah
Dalam bisnis, etika tentunya sangat diperlukan guna menghasilkan pasar dan persaingan yang sehat dalam dunia bisnis. Seebab dunia bisnis yang sehat tentunya akan sangat berpengaruh terhadap kondisi ekonomi suatu Negara.
Secara sederhana etika bisnis dapat diartikan sebagai suatu aturan main yang tidak mengikat karena bukan hukum. Tetapi harus diingat dalam praktek bisnis sehari-hari etika bisnis dapat menjadi batasan bagi aktivitas bisnis yang dijalankan. Etika bisnis sangat penting mengingat dunia usaha tidak lepas dari elemen-elemen lainnya. Keberadaan usaha pada hakikatnya adalah untuk memenuhi kebutuhan masyarakat. Bisnis tidak hanya mempunyai hubungan dengan orang-orang maupun badan hukum sebagai pemasok, pembeli, penyalur, pemakai dan lain-lain.
Sudah saatnya dunia bisnis kita mampu menciptakan kegiatan bisnis yang bermoral dan beretika, Dengan adanya moral dan etika dalam dunia bisnis, serta kesadaran semua pihak untuk melaksanakannya, kita optimis dapat menghadapi era globalisasi dengan lebih siap dan memperbaiki dunia bisnis kita.
Terjadinya perbuatan tercela dalam dunia bisnis tampaknya tidak menampakan kecenderungan tetapi sebaliknya, makin hari semakin meningkat. Tindakan mark up, ingkar janji, tidak mengindahkan kepentingan masyarakat, tidak memperhatikan sumber daya alam maupun tindakan kolusi dan suap merupakan segelintir contoh pengabdian para pengusaha terhadap etika bisnis.
Kecenderungan makin banyaknya pelanggaran etika bisnis membuat keprihatinan banyak pihak. Pengabaian etika bisnis dirasakan akan membawa kerugian tidak saja buat masyarakat, tetapi juga bagi tatanan ekonomi nasional. Disadari atau tidak, para pengusaha yang tidak memperhatikan etika bisnis akan menghancurkan nama mereka sendiri dan negara.
Salah satu media yang menjadi wahana bagi perusahaan untuk melanggar etika adalah iklan. Saat ini banyak kita jumpai iklan-iklan suatu produk di media cetak dan media elektronik yang menyindir produk lain saingannya. Memang iklan tersebut terlihat sangat menarik namun dari segi etika berbisnis iklan-iklan tersebut terlihat sedikit tidak pantas, sebab begitu merendahkan produk saingan sejenisnya.

Pembahasan
Salah satunya yang membuat kami tertarik adalah iklan sebuah produk permen di televisi yang terkenal dengan seruan “Makannya permen kopiko-song sih..! Nih yang berisi… Permen kopi pake isi......”.. Mungkin iklan ini luput dari perhatian kita karena selama ini iklan-iklan yang tidak beretika banyak didominasi oleh iklan-iklan operator selular.
Dalam iklan tersebut dibintangi oleh dua orang bintang iklan si “A” yang memakan permen kopi “kosong” terlihat sangat bodoh karena tidak dapat menjawab pertanyaan dari temannya si “B” yang memberikan pertanyaan aneh “Kenapa superman jubahnya di belakang ?”. Lalu si “B” menepuk pundak si “A” dan jatuhlah permen kopi “kosong” tersebut dengan bunyi yang nyaring, lalu si “B” berkata “Pantesan makannya permen kopi-ko song sih..! Nih yang berisi… Permen kopi pake isi......”.
Kalau melihat dari iklan itu nampak sekali suatu nilai emosional yang ditonjolkan dan tidak menampakkan nilai etika dan edukasi sama sekali. Berikut kami jabarkan :
“Permen kopi-ko song” :
Nampaknya kalimat tersebut jelas ingin menyindir saingan produk mereka, dari cara penyebutan dan pemenggalan serta pengucapan kata “kopi kosong” saja jelas kita dapat mengetahui merk apa yang mereka maksud
Pertanyaan aneh yang tidak bisa dijawab :
Ini seolah-olah seseorang terlihat bodoh karena memakan produk “permen kopi kosong”, padahal tidak ada hubungannya antara orang tersebut bisa menjawab atau tidak dengan permen yang ia makan.
Bunyi yang nyaring ketika permen itu jatuh :
Kejadian ini seolah menjelaskan poin diatas bahwa tong kosong nyaring bunyinya, artinya produk yang mereka maksud tidak memberikan sesuatu manfaat apapun bagi konsumennya.
Dari ketiga poin diatas nampak sekali kalo nilai nilai emosi yang sangat ditonjolkan dalam iklan tersebut. Sehingga, dimana fungsi iklan sebagai informasi terhadap masyarakat tidak nampak dan tidak memberikan nilai edukasi apalagi hiburan.

Kesimpulan
Tata hubungan bisnis dan masyarakat yang tidak bisa dipisahkan membawa etika-etika tertentu dalam kegiatan bisnis, baik etika itu antara sesama pelaku bisnis maupun etika bisnis terhadap masyarakat dalam hubungan langsung maupun tidak langsung.
Contoh iklan tersebut menurut kami bukan hanya tidak memenuhi etika antara sesama pelaku bisnis tetapi juga tidak memberikan nilai edukasi bagi masyarakat dan cenderung membodohi masyarakat. Inilah akibat dari pandangan yang salah terhadap prinsip berbisnis “What is legal is ethical” asal tidak melanggar hokum ya etis. Memang iklan tersebut sah-sah saja karena tidak melanggar hukum dan menggambarkan kebebasan untuk berekspresi namun ada baiknya kebebasan tersebut tetap dibatasi dengan etika.

Saran
Saran dari kami dalam membuat iklan, sebaiknya produsen suatu produk lebih memperhatikan etika dalam berbisnis, selain itu juga memperhatikan aspek-aspek lain seperti nilai edukasi dsb.
Dengan membuat iklan yang bagus dan baik serta menjelaskan bagaimana produk dan merk yang dipromosikan serta keunggulan produk tersebut sudah cukup untuk mengenalkannya kepada masyarakat tidak perlu menjelek-jelekkan merk lain untuk mempromosikan suatu produk

KASUS ENRON


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Pada terbitan April 2001, majalah Fortune menjuluki Enron sebagai perushaan paling inovatif di Amerika “Most Innovative” dan menduduki peringkat 7 besar perusahaan di Amerika. Enam bulan kemudian (desember 2001) Enron diumumkan bangkrut.

Kejadian ini dijuluki sebagai “Penipuan accounting terbesar abad e-20”. Dua belas ribu karyawan kehilangan pekerjaan. Pemegang saham-saham Enron kehilanagn US$ 70 Trilyun dalam sekejap ketika nilai sahamnya turun menjadi nol.

Kejadian ini terjadi dengan memanfaatkan celah di bidang akuntansi. Andrew Fasrow, Chief Financial Officer bekerjasama dengan akuntan public Arthur Andersen, memanfaatkan celah di bidang akuntansi, yaitu dengan menggunakan “special purpose entity”, karena aturan accounting memperbolehkan perusahaan untuk tidak melaporkan keuangan special purpose entity bila ada pemilik saham independent dengan nilai minimum 3%.

Dengan special purpose entitiy tadi, kemudian meminjam uang ke bangk dengan menggunakan jaminan saham Enron. Uang hasil pinjaman tadi digunakan untuk menghidupi bisnis Enron.

ETIKA TERHADAP HUKUM


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Sebuah perusahaan X karena kondisi perusahaan yang paliti akhirnya memutuskan untuk melakukan PHK kepda karyawannya. Namun dalam melakukan PHK itu, perusahaan sama sekali tidak memberikan pesangn sebagaimana yang diatur dalam UU No. 13/2003 tentang Ketenegakerjaan. Dalam kasus ini, perusahaan x dapat dikatakan melanggar prinsip kepatuhan terhadap hukum.

Contoh Penipuan Perusahaan PJTKI


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Sebuah perusahaan PJTKI di Jogja melakukan rekruitmen untuk tenaga babyu sitter. Dalam pengumuman dan perjanjian dinyatakan bahwa perusahaan berjanji akan mengirimkan calon TKI setelah 2 bulan mengiktui training dijanjikan akan dikirim ke Negara-negara tujuan, bahkan perusahaan tersebut menjanjikan bahwa segala biaya yang dikeluarkan pelamar akan dikembalikan jika mereka tidak jadi berangkat ke nergara tujuan.

B yang tertarik dengan tawaran tersebut langsung mendaftar dan mengeluarkan biaya sebanyak Rp. 7 juta untuk ongkos administrasi dan pengurusan visa dan paspor. Namun setelah 2 buakn training, B tak kunjung diberangkatkan, bahkan hingga satu tahun tidak ada kejelasan. Keetika dikonfirmasi, perusahaan PJTKI itu selalu berkilah ada penundaan begitu seterusnya. Dari kasus ini dapat disimpulkan bahwa perusahaan PJTKI tesbut telah melanggar prinsip pertanggungjawaban dengan mengabaikan hak-hak B sebagai calon TKI yang seharusnya diberangkatkan ke Negara tujuan untukm bekerja.

Rumah Sakit yang Melanggar Etika Akuntibilitas


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Sebuah RS Swasta melalui piha pengurus mengujmumkan kepada seluruh karyawan yang akan mendaftar PNS secara otomatis dinyatakan mengundurkan diri. A sebagi salah seorang karyawan RS Swasta itu mengabaikan pengumuman dari pihak pengurs krena menurut pendapatnya ia diangkat oleh Pengelola dalam hal ini direktur, sehingga segala hak an kewajiban dia berhubungan dengan Pengelolan dan bukan pengurus.

Pihak pengelola sendiri tidak memberikan surat edaran resmi mengenai kebijakan tersebut. Karena sikapnya itu, A akhirnya dinyatakan mengundurkan diri. Dari kasus ini RS Swasta itu dikatakan melanggar prinsip akuntabilitas karena tidak ada kejelasan fungsi, pelaksanaan dan pertanggungjawaban antara pengelola dan pengurus rumah sakit.

ETIKA TERHADAP TRANSPARANSI


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Seorang nasabah, sebut saja X, dari perusahaan pembiayaan terlambat membayar angsuran mobil sesuai tanggal jatuh tempo karena anaknya sakit parah. X sudah membritahukan kepada pihak perusahaan tentang keterlambatannya membayar angsuran, namun tidak mendapatkan respon dari perusahaan.

Beberapa minggu kemudian, setelah jatuh tempo pihak perusahaan lansgung mendatangi X untuk menagih angsuran dan mengancam akan mengambil mobil yang masih diangsur itu. Pihak perusahaan menangih dengan cara yang tidak sopan dan melakukan pelanggaran prinsip empati pada nasabah karena sebenarnya pihak perusahaan dapat memberikan peringatan kepada nasabah itu dengan cara yang bijak dan tepat.

Perusahaan yang Tidak Memiliki Etika Kejujuran


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Sebuah perusahaan pengembang di Sleman membuat kesepakatan dengan sebuah perasaan kontraktor untuk membangun sebuah permuahan. Sesuai dengan kesepekatan pihak pengemabng memberikan spesifikasi bangunan kepada kintraktor. Namun, dalam pelaksanaannya, perusahaan kontarktor melakukan penurunan kualitas spesifikasi bangunan tanpa sepengetahuan perusahaan pengembang.


Selang beberapa bulan kondisi bangunan sudah mengalamai kerusakan serius. Dalam kasusu ini pihak perusahaan kontraktor dapat dikatakan telah melanggar prinsip kejujuran karena tidak memenuhi spesifikasi bangunan yang telah disepakati bersama dengan pengembang perusahaan.