Pendidikan

Ilmu Pengetahuan Sosial, biasa disingkat IPS, adalah istilah yang digunakan untuk menggambarkan penelitian dengan cakupan yang luas dalam berbagai lapangan meliputi perilaku dan interaksi manusia di masa kini dan masa lalu. IPS tidak memusatkan diri pada satu topik secara mendalam melainkan memberikan tinjauan yang luas terhadap masyarakat.

Karena sifatnya yang berupa penyederhanaan dari ilmu-ilmu sosial, di Indonesia IPS dijadikan sebagai mata pelajaran untuk siswa sekolah dasar (SD), dan sekolah menengah tingkat pertama (SMP/SLTP). Sedangkan untuk tingkat di atasnya, mulai dari sekolah menengah tingkat atas (SMA/SMU) dan perguruan tinggi, ilmu sosial dipelajari berdasarkan cabang-cabang dalam ilmu tersebut khususnya jurusan atau fakultas yang memfokuskan diri dalam mempelajari hal tersebut.

1 “Islam,” BBC World Service, 2 July, 2004 and Robert Hefner, “Islam and Asian Security,”
Strategic Asia, 2003. For general information on the history of Islam see Karen Armstrong,
Islam: A Short History (New York: The Modern Library, 2002).
2 Vartan Gregorian, Islam: A Mosaic Not a Monolith, (Washington: Brookings Institute, 2003).
3 “Huge Potential,” Far Eastern Economic Review, August 5, 2004.
Congressional Research Service ˜ The Library of Congress
CRS Report for Congress
Received through the CRS Web
Order Code RS21903
Updated February 8, 2005
Islam in South and Southeast Asia
Bruce Vaughn
Analyst in Southeast and South Asian Affairs
Foreign Affairs, Defense, and Trade
Summary
There exists much diversity within the Islamic world. This is particularly evident
in Asia. This diversity is to be found in the different ethnic backgrounds and in the
different practices of Islam. The Muslim world of Asia has been experiencing an Islamic
revival. This has had an effect on moderate as well as radical Muslims. An
understanding of the dynamics of Islam in Asia should help inform United States’ policy
to develop respect between America and Muslim peoples, to foster economic policies
to encourage development of open societies, to support education in Muslim states, and
to identify and prioritize terrorist sanctuaries in order to pursue more effectively the war
against terror. This report will be updated.
By some estimates there are approximately 1.2 billion Muslims in the world, of
which 60% live in Asia.1 Only 15% of Muslims are Arab, while almost one third live in
South Asia.2 The four nations with the largest Muslim populations, Indonesia (194
million), India (150 million), Pakistan (145 million), and Bangladesh (130 million), are
in Asia. China also has a population of 39 million Muslims.3 Despite this, the Muslims
of Asia are perceived to be on the periphery of the Islamic core based in the Arab Middle
East. Muslims are a majority in Kirgizstan, Uzbekistan, Tadjikistan and Turkmenistan in
Central Asia, Afghanistan, Pakistan, and Bangladesh in South Asia and Malaysia, Brunei,
and Indonesia in Southeast Asia. (See map below) There are also significant minority
populations in Khazakstan, India, Thailand, and the Philippines. Sizable Muslim
communities are also found in Sri Lanka, China, Burma, and Singapore.
CRS-2
4 Islam has been defined as “the Arabic word meaning “surrender”or “submission,” as in
surrendering to God’s will.” Gregorian, p. 6.
5 V. Cieslak and C. Mark, “Islam/U.S. Ethnic Populations: Frequently Asked
Questions/Statistics,” Congressional Research Service, Electronic Terrorism Briefing Book.
6 Hefner, p. 353 & Angel Rabasa, Political Islam in Southeast Asia: Moderates, Radicals and
Terrorists, Adelphi Paper 358, International Institute for Strategic Studies, 2003, p.10-12.
7 See CRS Report RS21432, Islam: A Primer, C. Mark, CRS Report RS21745, Islam: Sunnis and
Shiites, F. Armanios, and CRS Report RS21695, The Islamic Traditions of Wahhabism and
Salafiyya, F. Armanios.
Islam4 is by some estimates the world’s fastest growing religion. Mecca, in Saudi
Arabia, is the spiritual center of Islam because Mohammad founded the religion there in
610. In 2002, Muslims constituted approximately 19% of the world’s population as
compared to 30% that were Christian. These percentages are projected by some to shift
to 25% Christian and 30% Muslim by the year 2025.5
Islam in Southeast Asia is relatively more moderate in character than in much of the
Middle East. This moderation stems in part from the way Islam evolved in Southeast
Asia. Islam came to Southeast Asia with traders rather than through military conquest as
it did in much of South Asia and the Arab Middle East. Islam also was overlaid on
animist, Hindu, and Buddhist traditions in Indonesia, which are said to give it a more
syncretic aspect. Islam spread throughout much of Southeast Asia by the end of the
seventeenth century. Islam in Asia is more politically diverse than in the Middle East.
Islam has been undergoing a revival in Asia. RAND analyst Angel Rabasa points
to several factors that contribute to this Islamic resurgence in Asia. These include both
domestic and external factors. Internally, the forces of globalization and the impact of
Western culture have played a role, especially the effect of rapid industrialization and
resulting urbanization. The Asian financial crisis of 1997 resulted in the overthrow of the
authoritarian Suharto regime and created political space for Islamists in Indonesia.
Muslim separatist insurgents have continued their struggle in the Philippines and Thailand
while the Parti Islam se Malaysia has worked through the political system to promote an
Islamist agenda while in opposition in Malaysia. External factors include the current
situation in Iraq and Afghanistan, the Arab-Israeli conflict, the 1979 Islamic revolution
in Iran, the export of Saudi-backed Wahhabi Islamic fundamentalism, the conflict
between India and Pakistan over Kashmir, and the Afghan war against the Soviets.6
Different Schools of Islamic Tradition
The majority of Muslims are of the Sunni tradition, while 10-15% are Shiite. This
difference stems from disagreement over the succession to the prophet Mohammad. In
South and Southeast Asia, Shiites are a significant portion of the population in only
Afghanistan and Pakistan. The puritanical Sunni sect of Wahhabism has played an
important role in the resurgence of Islam in Asia. It stems from a 18th Century movement
founded by Muhammad ibn Abd al-Wahhab that preached a literal interpretation of the
Quran and an orthodox practice of Islam. Historically there has been a close relationship
between Wahhabism and the Saudi dynasty.7 Sufism is another more “mystical” variant
of Islam, though its presence in Asia is small except for parts of South Asia.
CRS-3
8 This argument is drawn from Gregorian, pp. 39,50.
9 Jillian Schwedler,”Islamic Identity: Myth, Menace, or Mobilizer?” SAIS Review, summer, 2001.
10 Steve Raymer, Living Faith: Inside the Muslim World of Southeast Asia, (Singapore: Asia
Images Group, 2001).
11 Zachary Abuza, Militant Islam in Southeast Asia: Crucible of Terror, (Boulder: Lynne Rienner
(continued...)
The decline of Islamic power in the wake of European colonial expansion provoked
two key schools of thought within Islam that continue to have relevance today. The
traditionalist school believed that the cause for the decline of Islam could be traced to
“moral laxity and departure from the true path of Islam.” As a result, their response was
to call for an Islamic revival. Others, known as reformers, felt that the decline was due to
“a chronic failure to modernize their societies and institutions.” The path of the reformers
presents the question of whether it is possible to modernize without Westernizing. At its
core this is a struggle over values: “... how to protect a society’s cultural heritage and
traditional practices in an age of globalization and how to develop a creative coexistence
between modernization and traditionalism without Westernization.”8
It is thought by some analysts that if the United States and the West seek to make
common cause with moderate elements within the Islamic world against violent
extremists they would be well advised to do so in a way that is not perceived to be a threat
to the Islamic world. The United States, through its association with globalization and a
globalizing culture, is perceived as a threat by many leaders of the Islamic world who are
seeking to preserve, or restore, traditional culture even as segments of the populations
they lead are drawn to American culture. The disconnect between Muslim elites and their
people in Asia can also be seen in the decreasing popularity of United States’s foreign
policy even as regional leaders seek to maintain close ties. Some analysts believe that as
long as the Muslim world views the U.S.-led war against terror as a war against Islam
there will be significant limits on the extent to which Muslim states will be able to
cooperate with the United States in the war against terror. The problem is exacerbated by
widespread Muslim opposition to United States policy on the Arab-Israeli conflict.
Islamic Revival, Political Islam, Extremists, and Terrorists
The Islamic revival is changing the face of political Islam in Asia. The distinction
to be drawn is between revivalists, who see religious change as an end in itself, and
political Islam, or Islamists, who seek the Islamic revival as a means to the end of
transforming the state.9 A further distinction is to be drawn between those who would
work through the political process and those who would use violence to achieve their
ends. The Islamic revival has a complex relationship to the level of extremism in Asia.
While Islam in Southeast Asia has been moderate in character, it is undergoing a process
of revivalist change in some segments of society. The resurgence is in part inspired by
links to the Middle East, Afghanistan, and Pakistan. Some Southeast Asians returning
from Islamic religious schools in the Middle East and Pakistan have returned with a new,
radical, militant, Islamist, and extremist form of Islam that is more likely to be anti-
American or anti-Western in character.10 There is also a significant number of violent
extremists of returned Southeast Asians, and a larger number of South Asians, who had
participated in the war against the Soviet Union in Afghanistan.11 Some of the South and
CRS-4
11 (...continued)
Publishers, 2003), p. 10.
12 Hefner, p.354.
13 See CRS Report RL32259, Terrorism in South Asia, A. Kronstadt and B. Vaughn, CRS Report
RS21654, Islamic Religious Schools, Madrasas: Background, Febe Armanios and Alex Perry,
“Deadly Cargo,” Time Asia, October 21, 2003.
14 CRS Report RL31672, Terrorism in Southeast Asia, Mark Manyin, Steven Rogers, “Beyond
(continued...)
Southeast Asians who have been radicalized through these experiences have gone on to
spread extremist ideology, particularly by linking with local Muslim extremist groups
who tend to have more nationally or regionally defined goals and who are largely
opposed to local moderate Muslims. From one perspective “the most effective policies
towards Muslim Asia will be those that contain extremism while working with, rather
than against, the Muslim majority’s aspirations for social and economic improvement.”12
Connections between Islamic extremism and terrorist organizations in South Asia
appear to be more extensive than they are in Southeast Asia. This stems in large part from
closer interaction with the Middle East, strengthened recently by the presence of Al Qaeda
in Afghanistan and Pakistan. It is also a function of long term conflict in Afghanistan and
in Kashmir. The extremist Taliban regime gave sanctuary to Al Qaeda until it was
crushed. Since that time remnant Al Qaeda forces have linked up with other Sunni
extremist groups in South Asia including Lashkar-e-Taiba, Jaish-e-Mohammad, Sipah-e-
Sahaba Pakistan and Lashkar-i-Jhangvi. Pakistan has also experienced Sunni-Shiite
conflict. An extensive array of Islamic schools known as madrassas, including some that
teach a militant anti-Western and anti-Hindu perspective, operate in Pakistan. A coalition
of Islamist political parties controls approximately 20% of the seats in Pakistan’s
legislature, as well as the Northwest Frontier Province. They also lead a coalition in
Baluchistan. It has been reported that Al Qaeda fighters escaped to Bangladesh after the
fall of Afghanistan to American and Afghan Northern Alliance forces and that Bangladesh
veterans of the conflict in Afghanistan have played a role in establishing radical
madrassas in Bangladesh. In India, while there exists significant inter-communal strife
between Hindus and Muslims it is largely domestically focused with the exception of
Pakistani based groups operating in Kashmir.13
There are a number of Islamist groups in Southeast Asia that have linkages, either
direct or indirect, to terrorist organizations. The Moro Islamic Liberation Front (MILF),
and Abu Sayyaf are examples of groups in the Philippines where Islamist ideology,
secessionism, criminality, and linkages to international terrorist networks are evident. The
terrorist Jemaah Islamiya (JI) organization, which seeks to establish an Islamic Khalifate
across much of Southeast Asia and establish Islamic law, has ties to Al Qaeda. In
Indonesia, the now reportedly disbanded Lashkar Jihad incited inter-communal strife
between Muslims and Christians in Sulawezi and the Moluccas that created a struggle that
can be exploited by terrorist groups such as JI. Lashkar Jundullah is another group that
has been involved in inter-communal violence in the Moluccas and Sulawezi. The
extremist Kampulan Mujahidin Malaysia (KMM) is an example of an organization in
Southeast Asia established by veterans of the fight against the Soviets in Afghanistan. In
Thailand, separatists have mounted an insurrection in the Muslim southern provinces.14
CRS-5
14 (...continued)
the Abu Sayyaf,” Foreign Affairs, January, 2004, Rabasa, pp. 63-64 & Zachary Abuza, p.124.
15 See CRS Report RS20476, China’s Xinjiang-Uighur Autonomous Region: Developments and
U.S. Interests, September 28, 2001, by Kara Wortman and Kerry Dumbaugh.
16 Greg Fealy, “Understanding Political Islam in Southeast Asia,” Asian Social Issues Program,
Asia Society, New York, May, 21, 2003.
17 Karen Fragala, “Understanding Islam,” Newsweek, October 29, 2001.
18 The Stanley Foundation, “Political Islam and Counter-terrorism in Southeast Asia: An Agenda
for U.S. Policy,” Policy Bulletin, October 16, 2003.
19 May 5, 2004 Asia Source interview of Mahmood Mamdani, author of Good Muslim, Bad
Muslim: America, the Cold War and the Roots of Terror (New York: Pantheon, 2004).
The relatively few Muslims of Northeast Asia are found in China for the most part.
China is home to an estimated 17.5 to 36 million Muslims. The largest, most concentrated
group is the Uighurs of Xinjiang Province in western China. The Uighur minority has
experienced unrest of an Islamic character in recent years. Many Uighurs seek autonomy
within China. Demographic trends arising from Han-Chinese in-migration are projected
to make the Uighurs a minority in their home province.15
The scope of the Islamic revival in Asia, and the extent to which increased religious
fervor will translate into extremist positions or political power that will express itself in
violent ways towards the West, is debated. Some see this phenomenon manifesting itself
more in terms of increased piety among individuals within society without necessarily
expressing itself politically.16 Karen Armstrong, author of Islam: A Short History, believes
that because fear feeds extremism the war against terror should include a better
appreciation of Islam in the West.17 It has been observed that U.S. counter-terrorism
policy “tends to conflate political Islam and terrorism worldwide.”18 A key distinction for
some in this debate is the distinction between cultural or religious identity and political
identity. An Islamic revival that finds its expression through cultural or religious means
is not necessarily a threat, even as some in the Islamic world would manipulate it to their
anti-American or anti-Western ends. 19
An examination of recent developments with political Islam in Malaysia and
Indonesia illustrate this point. Radical Islamist or extremist parties have not demonstrated
broad appeal among Indonesian or Malaysian voters in recent elections even as some
segments of these societies have experienced a resurgence of Islamic belief. The Islamist
Parti Islam se Malaysia experienced significant electoral setbacks in the 2004 elections
to the relatively more secular Barisan National Coalition of Prime Minister Badawi, who
is himself regarded as a respected Islamic scholar. In Indonesia, Islamist parties, such as
the Prosperous Justice Party (PKS), made small gains based not on their Islamist agenda
but on their anti-corruption and good governance policies. Secular and nationalist parties
clearly are preferred by voters in Indonesia and Malaysia even as Islam remains a core
value of the people. There are also fundamentalists in Southeast Asia that would introduce
strict Islamic law but would not advocate the use of violence to do so. There is also a
distinction to be made between those who would focus primarily on sub-national, national
and regional objectives, such as secession for a Muslim province, rather than focus on the
international agenda advocated by Al Qaeda.
CRS-6
20 Abuza, pp. 13-14, Hefner, p.386, Gregorian, p. 68 & “... the jihadi groups draw their strength
from a common pool of self-righteous anger at what they see as the humiliation of Muslims at
the hands of the West ... the passion that fuels Islamist terror is growing. The main reason for this
is the perception, widespread in the Muslim world, that America’s wars in Afghanistan and Iraq,
along with its support for Israel, are tantamount to a war on Islam.” “Al-Qaeda: Amorphous but
Alive,” The Economist, June 5, 2004.
Sulawesi
(Celebes)
Source: Map Resources. Adapted by CRS. (K.Yancey 8/2/04)
Alienation and humiliation appear to be key concepts for understanding the Islamic
resurgence in Asia and for understanding why individuals are drawn to terrorist groups.
In discussing madrassas and pesantren in Indonesia, from which extremists have been
recruited, Zachary Abuza has taken the position that the “radical fringe (of Islam) will
continue to grow, as modernization leaves people more isolated and the political process
leaves people more disenfranchised. The Islamists and their supporters will continue to
gain in power unless the more secular Muslim community again provides a successful
model of tolerant and modernist Islam that it has done fairly successfully for forty years.”
In this way, some analysts believe frustration from diminished expectations driven by
economic malaise, the lack of effective political participation, and a sense of humiliation
are at the core of why many Asian Muslims have become radicalized. It is thought by
some that U.S. policies can help best by assisting moderate elements in Asia to “respond
to mainstream Muslims’ hopes for economic improvement and political participation ...
education, balanced development, participatory governance, and civil peace” that will
give hope to alienated individuals who might otherwise drift towards radicalism. Some
observers feel that diminishing the ranks of alienated Asian Muslims will in turn restrict
room for maneuver by extremists and terrorists by limiting active or passive support from
the societies within which they operate. 20

1. The price of oil increases from time to time due to not only its demand rises faster than its supply, but also
because of the stock in the earth depletes. This depleting stock of oil is nothing but a concept of:
a. Scarcity d. natural resources
b. non-renewable resources e. stocks market
c. economic goods
2. Inti atau pokok permasalahan ekonomi yang dihadapi oleh setiap masyarakat atau suatu negara adalah
masalah-masalah:
a. ketidakseimbangan antara permintaan (demand) dan penawaran(supply)
b. apa yang diproduksi, bagaimana memproduksi, dan untuk siapa diproduksi
c. stabilitas harga dan kesempatan kerja (inflasi dan pengangguran)
d. ketidakstabilan kurs mata uang dalam negeri terhadap valuta asing
e. ketidakmerataan (kesenjangan) distribusi pendapatan nasional
3. An economic problem emerges when (as an example) a peasant or farmer:
a. has no enough money to send his kid to go to school
b. has to decide whether to grow rice or another plant
c. his rice field is nearly failed cause of an attack by rats or killing insects
d. gets no fertilizer yet until now in order to fertilize his rice field
e. earns no remaining money from his plant because he sold them in advance
4. Permintaan dan penawaran terhadap barang X pada berbagai tingkat harga tampak pada tabel berikut :
Harga ( PX) 2 3 4 5
Jumlah permintaan ( Qd ) 40 30 20 10
Jumlah Penawaran ( Q s ) 25 30 35 40
1 Persamaan kurva permintaan brg x, Qd = -10P + 60
2 Persamaan kurva permintaan brg x, Qd = -P + 6
3 Persamaan kurva penawaran brg x, Qs = 5P + 15
4 Persamaan kurva penawaran brg x, Qs = 1/5P + 3
5 Harga keseimbangan brg x, P x = 3
6 Jumlah keseimbangan brga x, Q x = 30
Persamaan yang benar adalah :
a 1.3.5 dan 6 d 1.4.5 dan 6
b 2.4.5 dan 6 e 2,3,4 dan 6
c 2.3.5 dan 6
5. Pada harga barang sebesar RP. 1.000,./unit, jumlah barang yang ditawarkan sebanyak 2.000 unit.
Apabila harga meningkat menjadi Rp.1.200/unit maka jumlah barang yang ditawarkan naik menjadi
2.600 unit. Berdasarkan data tersebut, maka sifat penawaran barang tersebut adalah :
a Unitary elastis, karena ES = 1
b Inelastis, karena ES = 3/4
c Elastis, karena ES = 3/2
d Elastis Sempurna, karena ES = 4/3
e Inlastis, karena ES = 1
2
6 The price where quantity supplied and quantity demand are equal :
a Price
b Equilibrium Price
c Profit
c Inflation
e Deflation
7 Suatu proses produksi menggunakan input L sebagai input variable dan input K sebagai input tetap
pada tingkat 20 unit sehingga fungsi produksi ditunjukkan dengan persamaan TP = 6 L + 20.
Apabila input L yang digunakan sebanyak 10 unit maka produksi rata-rata adalah :
a APL = 6 unit
b APL = 8 unit
c APL = 10 unit
d APL = 26 unit
e APL = 80 unit
8 Harga pokok produksi buku Ekonomi untuk SMA edisi IV adalah Rp
27.500/buah. Tetapi ketika permintan meningkat dan buku itu
dicetak ulang, HPP nya mengalami kenaikan menjadi Rp.
32.500,./buah. Penentuan harga ini berdasarkan :
a Teori nilai biaya d Teori nilai pasar
b Teori reproduksi e Teori nilai ekonomi
c Teori nilai tenaga kerja
9. Barang yang dihasilkan perusahaan dijual dengan harga Rp
2.000/unit. Biaya total yang dikeluarkan untuk menghasilkan
barang tersebut ditunjukkan oleh persamaan TC = 1.000.000 +
1.800 Q. Jumlah barang yang harus dijual pada titik pulang pokok
adalah :
a Q BEP = 10.000 unit
b Q BEP = 2.000 unit
c Q BEP = 5.000 unit
d Q BEP = 1.000 unit
e Q BEP = 1.800 unit
10 Hubungan antara biaya produksi dengan jumlah barang yang dihasilkan ditunjukkan oleh persamaan sbb : TC =
1000 + 10Q + Q2, apabila jumlah barang yang dihasilkan 20 unit, maka :
a AC = 1.000, TFC = 20.000, TVC = 400
b AC = 80, TFC = 1.000, TVC = 600
c AC = 600, TFC = 1.000, TVC = 400
d AC = 90, TFC = 600, TVC = 1.000
e AC = 400, TFC = 1.000, TVC = 600
11 Please, pay your attention to the following table :
Output Fixed Cost Variable Cost Total Cost
5 Rp. 5.000 Rp, 10.000 Rp. 15.000
10 Rp. 5.000 Rp. 19.000 Rp. 24.000
15 Rp. 5.000 Rp. 25.000 Rp. 29.000
Marginal Cost per unit for 10 unit to 15 unit output is ….
a
Rp. 0
b
Rp. 6.000
c
Rp. 5.000
d
Rp. 1.000
e
Rp. 9.000
3
12 Bacalah pernyataan dibawah ini :
1 Masa jabatan pengurus sekolah minimal 1 tahun, dan jumlahnya sebaiknya lebih dari 1
orang
2 Pengurus sekolah ditunjuk oleh kepala sekolah dan bertanggung jawab kepada kepala
sekolah dan rapat anggota.
3 Pengawas sekolah mewakili koperasi didalam dan diluar sekolah.
4 Tugas pengawas sekolah adalah melakukan pengawasan terhadap kebijaksanaan dan
pengelolaan koperasi sekolah.
5 Pengawas sekolah berhak memeriksa berbagai catatan di koperasi sekolah
Pernyataan yang benar adalah ……
a 1.2,3 dan 4
b 2,1,4 dan 5
c 1,2.5 dan 3
d 5.3,2 dan 1
e 4,2,3 dan 5
13. Untuk negara-negara yang sedang berkembang
pada umumnya:
a. produk domestik bruto > produk nasional bruto
b. produk domestik bruto < produk nasional bruto
c. produk nasional bruto > pendapatan nasional
d. produk nasional bruto < pendapatan nasional
e. produk nasional netto > pendapatan nasional
14. The formulae of Y=C+I+G+(X-M) in computing
gross national product or gross domestic product is
based on:
a. production approach
b. income approach
c. expenditure approach
d. current prices
e. constant prices
15. Diantara kelima pengeluaran di bawah ini yang
BUKAN merupakan pengeluaran atau belanja
Pemerintah ialah:
a. pembayaran gaji pegawai negeri sipil dan
militer
b. pembayaran gaji pegawai bank sentral (Bank
Indonesia)
c. belanja barang-barang kebutuhan pemerintah
pusat
d. pembayaran angsuran pokok dan bunga utang
luar negeri
e. pembayaran subsidi bahan bakar minyak dan
subsidi non-BBM
16. Mulai tahun 2000 format dan struktur APBN
Indonesia diubah, yakni:
a. dari format neraca (rekening-T) menjadi format
tabelaris (Laporan L/R)
b. dari format konvensional menjadi format
modern
c. dari format Klasik menjadi format Keynesian
d. dari format sederhana (garis besar) menjadi
format kompleks (terinci)
e. dari format sentralistis menjadi format
desentralistis
17. Penerimaan pajak yang terbesar dalam struktur
penerimaan pajak Pemerintah Pusat Indonesia
adalah dari:
a. cukai
b. bea masuk
c. pajak penghasilan
d. pajak pertambahan nilai
e. pajak bumi dan bangunan
18. Selain Pendapatan Asli Daerah (PAD), sumber
penerimaan lain pemerintah daerah di Indonesia
(kabupaten/kota) adalah dari pemerintah pusat.
Penerimaan dari pemerintah pusat tersebut antara
lain berupa dan disebut:
a. Dana Alokasi Umum
b. Subsidi Daerah Otonom
c. Subsidi Pemerintah Pusat
d. Bagian dari Penerimaan Ekspor
e. Bagian Laba Badan Usaha Milik Negara
19. Uang kertas dan uang logam yang kita gunakan
sehari-hari dalam transaksi jual-beli secara umum
dinamakan:
a. uang giral
b. uang kartal
c. uang inti
d. uang primer
e. uang beredar
20. People hold cash money for three reasons:
transaction motive, precautionary motive, and
speculation motive. These three motives of
holding money were introduced by:
a. J.M. Keynes
b. Adam Smith
c. Irving Fisher
d. David Ricardo
e. Milton Friedman
21 Bacalah pernyataan dibawah ini :
1. Menjelang lebaran harga telur meningkat.
2. Pakan ternak meningkat menyebabkan harga
telur meningkat.
3. Karena adanya flu burung, harga telur
menurun
4. Naiknya harga BBM, menyebabkan harga
telur meningkat
5. Kenaikan ekspor telur ke Malaysia,
menyebabjan harga telur di dalam negeri
meningkat.
6. Peraturan Pemerintah tentang UMP,
menyebabkan harga telur meningkat.
Yang dapat digolongkan kepada cost plus inflation
adalah :
a 1.2 dan 3
b 1.2 dan 4
c 2.3 dan 5
d 1.3 dan 5
e 2.4 dan 6
4
23 Berdasar kegiatannya, bank-bank di Indonesia dibedakan menjadi
a Bank Pemerintah, Bank Swasta, Bank Syariah, Bank Campuran
b
Bank Umum, Bank Devisa, Bank Pemerintah daerah, Bank Swasta
c
Bank Sentral, Bank Umum, Bank Syariah, Bank Perkreditan Rakyat
d
Bank Swasta, Bank Perseorangan, Bank Persekutuan, Bank perkreditan Rakyat
e
Bank Indonesia, Bank Swasta, Bank Syariah, Bank Umum
24 Sebelum memberikan kredit, biasanya Lembaga Keuangan/bank akan meneliti kelayakan rencana
penggunaan dana yang akan diberikan, hal ini berkaitan dengan prinsip ….
a Party
b
Purpose
c
Payment
d
Profitability
e
Protection
25. Neraca yang berisi catatan-catatan perolehan
ekspor serta pengeluaran impor barang dan jasa
dinamakan:
a. neraca perdagangan
b. neraca jasa
c. neraca modal
d. neraca transaksi berjalan
e. neraca pembayaran internasional
26. Penurunan cadangan devisa suatu negara akan
berakibat:
a. depresiasi mata uang negara yang
bersangkutan
b. apresiasi mata uang negara yang bersangkutan
c. penurunan pendapatan nasional negara yang
bersangkutan
d. penurunan pendapatan per kapita negara yang
bersangkutan
e. timpangnya distribusi pendapatan nasional
negara yang bersangkutan
27. Sistem ekonomi Indonesia sekarang ini tergolong
sistem ekonomi campuran antara sistem ekonomi
liberal yang kapitalis dan sistem ekonomi terpusat
yang sosialis. Hal ini antara lain terlihat dari atau
ditandai dengan:
a. rendahnya pendapatan per kapita dan
timpangnya distribusi pendapatan
b. dominannya sektor informal dan maraknya
pasar gelap (black market)
c. berkembangnya sektor modern dan sektor
tradisional secara berdampingan
d. dikuasainya berbagai kegiatan hajat hidup
orang banyak oleh negara
e. selarasnya kehidupan masyarakat perkotaan
dengan masyarakat perdesaan
28. Sejak beberapa tahun belakangan ini berkembang
wacana ekonomi kerakyatan. Ciri penting sistem
ekonomi kerakyatan ialah:
a. perencanaan pembangunan ekonomi
sepenuhnya disusun oleh/dari rakyat
22
The picture above show ….
a Closed inflation
b Spiral Inflation
c Open Inflation
d Cost-push inflation
e Demand –pull inflation
D2
P2
D1
S
P1
Q1
O
Q2
5
b. tujuan pembangunan ekonomi diarah-utamakan
kepada rakyat
c. pelaksanaan kegiatan ekonomi melibatkan
seluruh rakyat
d. pengeluaran pemerintah dan kredit perbankan
diutamakan untuk rakyat
e. usaha-usaha rakyat kecil dibebaskan dari
pungutan pajak
29. Ditinjau berdasarkan status badan hukumnya,
Badan-badan Usaha Milik Negara yang ada dan
beroperasi di Indonesia saat sekarang ini
berbentuk:
a. Perusahaan Umum (Perum) dan Perseroan
Terbatas (Persero)
b. Perusahaan Jawatan (Perjan) dan Perum serta
PT (Persero)
c. Badan Usaha Milik Negara dan Badan Usaha
Milik Daerah
d. Perseroan Terbatas (Persero) dan PT Terbuka
(Tbk)
e. BUMN Keuangan dan BUMN Non-Keuangan
30. Di antara kelima lembaga yang tercantum di
bawah ini yang BUKAN termasuk Badan Usaha
Milik Negara ialah:
a. Pertamina
b. Bulog
c. Inhutani
d. Perhutani
e. Sang Hyang Seri
31 Pengertian manajemen menurut Stoner adalah :
a Manajemen adalah seni menyelesaikan pekerjaan melalui orang lain.
b Manajemen adalah proses perencanaan, pengorganisasian, pengarahan dan pengawasan untuk
mencapai tujuan yang sudah ditetapkan.
c Manajemen adalah usaha manusia untuk bekerja sama dalam mencapai suatu tujuan.
d Manajemen adalah ilmu dan seni.
e Manajemen adalah proses pembagian pekerjaan untuk mencapai hasil
32 The manager’s ability to work with other people and to work effectively as a group member are
needed by all managers but are especially important for :
a First-line manager
b Top manager
c Middle manager
d Non manager
e Lower manager
33 The following statement are disadvantages of organizational structure :
1 Communication and coordination across functions are often poor.
2 In efficient use of resources, economies of scale
3 Slow response to external changes
4 Less control from top manager
5 Low quality technical problem solving
6 Produce routine work and non motivating employee task
Which of that statement are disadvantages of functional structure
a 1.2, and 3
b 2,3 and 6
c 1, 5 and 4
d 6, 4 and 2
e 1.3 and 6
34 Berikut ini adalah kegunaan akuntansi bagi dunia bisnis, kecuali :
a Menyediakan informasi ekonomi suatu perusahaan yang relevan untuk pengambilan keputusan
investasi dan kredit yang tepat.
b Menjadi media komunikasi bisnis antara manajemen dan pengguna eksternal mengenai posisi
keuangan, perubahan posisi keuangan dan arus kas perusahaan.
c Menjadi satu-satunya alat pengambilan keputusan yang sama bagi semua pihak yang
berkepentingan terhadap kondisi keuangan perusahaan.
d Menjadi bentuk pertanggung jawaban manajemen (stewardship) kepada pemilik perusahaan.
e Menjadi gambaran kondisi perusahaan dari satu periode ke periode berikutnya mengenai
pertumbuhan/kemunduran dan memungkinkan untuk diperbandingkan dengan perusahaan lain
pada industri yang sejenis.
35 “Accounting is the process of identifying, measuring and communicating economic information, to
permit informed judgement and decisions by user of the information” this is the definition from :
a AICPA (American Institute of Certified Public Accountant)
b AAA ( American Accounting Association)
c FASB ( Financial Accounting Standard Board)
d GAAP ( Generally Accepted Accounting Principles)
e IASC ( International Accounting Standart Committee)
6
36 Financial Statement that informs assets, liabilities and owner’s equity position of company at one
point in time is : ….
a Balance Sheet
b Trial Balance
c Cash flow Statement
d General Ledger
e Income Statement
37 Postulat (asumsi dasar) akuntansi yang menyebutkan bahwa suatu perusahaan akan beroperasi
terus menerus dan tidak akan dillikuiwidasi untuk jangka waktu yangtidak terbatas adalah :
a Economic entity assumption
b Going concern assumption
c Monetary unit assumption
d Accrual accounting assumption
e Accountiong period assumption
38 Pada tanggal 1 Juli 2006, pak Summi membuka usaha yang diberi nama “Bengkel Summi”. Sebagai
modal usaha Pak Summi menginvestasikan uang Rp 20.000.000 untuk menyewa sebuah bangunan.
Selain itu Pak Summi juga memperoleh pinjaman berupa kredit usaha dari Bank ABC senilai Rp.
30.000.000. Oleh Pak Summi uang pinjaman ini digunakan untuk membeli peralatan bengkel senilai
Rp 25.000.000, dan perlengkapan bengkel senilai RP 2.000.000. Dari transaksi tersebut maka nilai
harta (aktiva) bengkel summi yang benar adalah :
a Rp. 20.000.000,.
b Rp. 25.000.00,.
c Rp. 30.000.000,.
d Rp. 45.000.000,.
e Rp. 50.000.000,.
39
LUXURY ELEXTRONICS SERVICE
Basic Accounting Equation
For Month ended, March 31, 2006
Date Cash $ Account
Receivables
Supplies Equipment Account
Payable
Luxi’s
Capital
Description
Jan 1 50.000 10.000 40.000 100.000 Investment
2 (2.000) (2.000) Rent Expenses
4 (1.500) 4.000 2.500 Purchase Equipment
8 (1.000) (1.000) Advertising Expenses
10 9.500 9.500 Service Revenue
15 10.000 10.000 Service Rev for bill
17 (1.000) 1.000 Purchase Supplies
20 4.200 1.800 6.000 Service Revenue
23 2.000 2.000 Purchase Supplies
25 10.000 (10.000) Receivables Collection
30 (5.000) (5.000) Salaries Expenses
63.200 1.800 13.000 44.000 4.500 117.500 Balance before
adjustment
March, 31 Adjustment : 1. Usage of supplies $ 10.000
2. Accum. Depreciation Equipment $ 880
Based on the above data, Luxury Electronic Service get net income ….
a
$ 6.620
b
$ 18.880
c
$ 25.500
d
$ 63.200
e
$ 117.500
7
40 Saldo-saldo persamaan dasar akuntansi per 31 Mei 2006 dari “Cetho Copy Centre” sebagai berikut :
Kas Rp. 26.000.000
Piutang Rp. 14.000.000
Sewa dibayar dimuka Rp. 12.000.000
Peralatan Rp. 100.000.000
Akum. Penyusutan peralatan Rp. 40.000.000
Utang Usaha Rp. 25.000.000
Pinjaman Hipotek Rp. 50.000.000
Sewa dibayar dimuka Rp. 12.000.000 dibayar pada 1 maret 2006 untuk masa satu tahun. Modal
sendiri per 31 Mei 2006 yang benar adalah
a Rp. 192.000.000
b Rp. 109.000.000
c Rp. 75.000.000
d Rp. 34.000.000
e Rp. 26.000.000
41 The trial balance show supplies $1.450 and supplies expenses $ 0. If $ 650 of supplies are on hand
at the end of period, the adjusting entries are :
a Supplies $650
Cash $650
b Supplies $650
Supplies Expenses $650
c Supplies $800
Supplies Expenses $800
d Supplies Expenses $650
Supplies $650
e Supplies Expenses $800
Supplies $800
42 Berikut ini adalah cuplikan dari kertas kerja (worksheet) usaha jasa “ Percetakan Rapi” per 31
Desember 2005
Neraca
Saldo
AJP NS Disesuaikan Laba/Rugi Neraca N
O
Akun
D K D K D K D K D K
1 Sewa dibayar
dimuka
5000 2500 2500 2500
2 Iklan dibayar
dimuka
1000 300 700 700
3 Perlengkapan
percetakan
4000 3000 1000 1000
4 Peralatan
Percetakan
50000 50000
5 Akum, penyus.
peralatan
5000 5000 10000 10000
6 Pendapatan Jasa 27500 27500 27500
7 Pendapatan Bunga 3800 200 4000 4000
8 Beban gaji pegawai 6200 100 6100
9 Beban
perlengkapan
3000 3000 3000
Penyesuaian kertas kerja yang benar adalah akun no ….
a 1,2,3, dan 5
b 1,3.5 dan 7
c 1,3,4 dan 8
d 2.5,7 dan 8
e 3.4.5 dan 7
43 Dari Neraca Saldo sesudah penyesuaian per 31 Desember 200X usaha “ Tony Laundry” diketahui
saldo akun nominal sbb :
Pendapatan jasa Rp. 200.000.000
Beban gaji Rp. 24.000.000
Beban perlengkapan Rp. 27.000.000
8
Beban penyusutan aktiva tetap Rp. 10.000.000
Beban lain-lain Rp. 20.000.000
Jurnal penutup yang dibuat untuk memindahkan akun ikhtisar laba rugi ke akun modal adalah :
a Ikhtisar laba Rugi Rp. 200.000.000
Pendapatan jasa Rp. 200.000.000
b Pendapatan jasa Rp. 119.000.000
Ikhtisar laba Rugi Rp. 119.000.000
c Ikhtisar laba Rugi Rp. 119.000.000
Modal Tony Rp. 119.000.000
d Modal Tony Rp. 119.000.000
Ikhtisar laba Rugi Rp. 119.000.000
e Ikhtisar laba Rugi Rp. 200.000.000
Modal Tony Rp. 200.000.000
44 Pada tanggal 1 April 2005 “AA Modiste” menerima pinjaman Bank sebesar Rp 50.000.000 dengan
jatuh tempo 5 tahun.Bunga sebesar 12% per tahun dibayar kemudian setiap 6 bulan yaitu setiap
tanggal 1 Oktober dan 1April. Pada tanggal 31 Desember 2005 harus membuat jurnal penyesuaian :
a Beban Bunga Rp 1.500.000
Hutang Bunga Rp 1.500.000
b Hutang Bunga Rp 1.500.000
Beban Bunga Rp 1.500.000
c Beban Bunga Rp. 3.000.000
Hutang Bunga Rp. 3.000.000
d Hutang Bunga Rp. 3.000.000
Beban Bunga Rp. 3.000.000
e Beban Bunga Rp. 6.000.000
Hutang Bunga Rp. 6.000.000
45
Redball Trading
Cash Receipt Journal
Date Ref Debit Credit
Juni
06
Accounts
Credited
Sales
Discount
Cash Others Sales Acc. Receivables
1 UD Budi
Jaya
$.240 $.11.760
$ 12.000
5 Interest
$ 5.000 $ 5.000
10 Cash Sales
$ 10.000 $ 10.000
15 Toko Laris
$ 160 $ 7840 $ 8.000
30 Bank Loan
$ 50.000 $ 50.000
TOTAL
$ 400 $ 84.600 $ 55.000 $ 10.000 $ 20.000
Posting from cash receipt journal to ledgers are as follow
1. sales discount, debit $ 400
2. Cash, Debit $ 84.600
3. Others, debit $ 55.000
4. Interest, credit $ 5.000
5. sales, credit $ 10.000
6. Others, credit Rp 55.000
9
The true posting are :
a 1,2,3, and 4
b 1,2,4 and 5
c 1,3,4 and 6
d 2,3,4 and 5
e 2,3,4 and 6
46 Pada tanggal 10 Agustus 2006 PT Makmur menerima pelunasan piutang dari UD Sejati atas faktur
tertanggal 5 Agustus 2006 senilai Rp 40.000.000 dengan syarat 2/10,n/30. Transaksi ini oleh PT
Makmur akan dicatat :
a Kas Rp. 40.000.000
Piutang Usaha Rp. 40.000.000
b Piutang Usaha Rp. 40.000.000
Kas Rp. 40.000.000
c Kas Rp. 39.200.000
Pot. Penjualan Rp. 800.000
Piutang Usaha Rp. 40.000.000
d Kas Rp. 40.000.000
Pot. Penjualan Rp. 800.000
Piutang Usaha Rp. 39.200.000
e Piutang Usaha Rp. 40.000.000
Pot. Penjualan Rp. 800.000
Kas Rp. 39.200.000
47 Data dari PT Terang Bulan sbb :
Penjualan Tunai Rp. 280.000.000
Penjualan Kredit Rp. 60.000.000
Pembelian Tunai Rp. 160.000.000
Pembelian Kredit Rp. 100.000.000
Beban angkut pembelian Rp. 20.000.000
Potongan penjualan Rp. 16.000.000
Potongan pembelian Rp. 28.000.000
Persediaan barang dagangan awal Rp. 10.000.000
Persediaan barang dagangan akhir Rp. 25.000.000
Berdasarkan data diatas, maka yang terjadi pada PT Terang Bulan adalah :
a Laba Kotor Rp. 147.000.000
b Rugi Kotor Rp. 147.000.000
c Rugi Kotor Rp. 87.000.000
d Laba Kotor Rp. 87.000.000
e Laba Kotor Rp. 120.000.000
48 Pada awal tahun 2005, modal UD Sejahtera menunjukkan saldo Rp. 400.000.000. Selama periode
2005 perusahaan memperoleh laba kotor Rp 120.000.000. Beban Usaha yang dikeluarkan sebesar
Rp 20.000.000 dan pajak penghasilan sebesar Rp 12.500.000. Apabila pada akhir tahun 2005
saldo modal menunjukkan nilai sebesar Rp 500.000.000, maka selama periode itu telah terjadi :
a Pengambilan prive Rp. 12.500.000
b Penyetoran modal Rp. 12.500.000
c Pengambilan prive Rp. 87.500.000
d Penyetoran modal Rp. 87.500.000
e Penyetoran Modal Rp. 100.000.000
49 Pada tanggal 1 Mei 2004 didirikan koperasi Jaya Sakti yang bertujuan menyediakan barang-barag
konsumsi untuk anggotanya. Untuk pendirian ini koperasi menerima uang dari anggotanya berupa :
Simpanan Pokok Rp. 20.000.000
Simpanan Wajib Rp. 40.000.000
Simpanan Sukarela Rp 5.000.000
Transaksi itu dicatat sebagai berikut :
a Kas Rp. 65.000.000
Modal Koperasi Rp. 65.000.000
b Modal Koperasi Rp. 65.000.000
Kas Rp. 65.000.000
c Kas Rp. 65.000.000
Simpanan Pokok Rp. 20.000.000
10
Simpanan Wajib Rp. 40.000.000
Simpanan Sukarela Rp. 5.000.000
d Simpanan Pokok Rp. 20.000.000
Simpanan Wajib Rp. 40.000.000
Simpanan Sukarela Rp. 5.000.000
Modal Koperasi Rp. 65.000.000
e Simpanan Pokok Rp. 20.000.000
Simpanan Wajib Rp. 40.000.000
Simpanan Sukarela Rp. 5.000.000
Kas Rp. 65.000.000
50 Selama Tahun 200X Koperasi Mumpuni membukukan SHU sebesar Rp 62.000.000 yang akan dibagi
untuk : jasa anggota 20%, jasa modal 25 %, dana cadangan 40 % dan dana pengurus 15 %.
Total nilai simpanan Rp. 200.000.000
Total nilai penjualan Rp. 100.000.000
NN. Betty seorang anggota mempunyai simpanan Rp. 4.000.000 dan total nilai belanja dari koperasi
Rp. 3.000.000. Pada saat membayar SHU kepada NN. Betty, oleh Koperasi Mumpuni akan dicatat :
a SHU Rp. 682.000
Kas Rp. 682.000
b SHU Rp 1.600.000
Kas Rp 1.600.000
c Kas Rp. 682.000
SHU Rp. 682.000
d Kas Rp 1.600.000
SHU
e SHU Rp. 682.000
Simpanan Anggota Rp. 682.000
SOAL ESAI:
1. The following table shows Indonesian gross domestic products (in billion rupiahs) during the period of 2000-2004.
Observe the data accurately and then answer the questions below the table!
Year GDP at Current Market
Prices
GDP at the Year-2000
Constant Prices
2000 368.440 353.773
2001 428.341 357.460
2002 485.452 374.902
2003 512.560 392.641
2004 600.010 418.770
Source: Badan Pusat Statistik
a. Compute the economic growths in the year 2001 (from 2000 to 2001), 2002, 2003, and 2004!
b. Estimates inflation rates in the year 2001, 2002, 2003, and 2004!
c. Make a comment or conclusion whether our economy was getting better or worse during that period!
2. Apakah manfaat pasar modal bagi perekonomian Indonesia?
3. Jelaskan perbedaan saham dan obligasi
Tujuan dan tugas Bank Indonesia sebagai bank sentral Republik Indonesia diatur secara jelas di dalam UU No. 23
tahun 1999 tentang Bank Indonesia sebagaimana telah di ubah dengan UU No. 3 tahun 2004.
4. Bank Indonesia mempunyai tujuan tunggal untuk mencapai dan memelihara kestabilan nilai rupiah.
Mengapa Bank Indonesia ditetapkan mempunyai tujuan “tunggal” dan
jelaskan maksud dari kestabilan nilai rupiah ( atau mengapa kestabilan nilai rupiah itu penting ).
5. Untuk mencapai tujuan yang telah ditetapkan tersebut, Bank Indonesia
mempunyai tugas, sebutkan dan jelaskan tugas tersebut.