Conditional Sentence type I

Mrs. Kim is happy. Her husband hasn’t gone home for months because he works abroad. Last night Mr. Andrew sent a message that he planned to go home this month.

Mrs. Kim can’t hide her happines. Now she is arranging what she will do if her husband come. If her husband come, she will cook special food for dinner.

Kalimat terakhir “If her husband comes, she will cook special food for dinner” mengandung Conditional Sentence Type I. Kalimat ini disusun dengan “if + Present tense, Future tense.”

Conditional Sentence type II

I would like to send an invitation to a friend. I have looked everywhere for her address, but I cannot find it. So now I think it is rather unlikely that I will eventually find her address. If I found her address, I would send her an invitation.

Kalimat terakhir “If I found her address, I would send her an invitation.” Mengandung Conditional Sentence Type 2 kalimat ini di susun dengan rumus “if + Simple Past, main clause with Conditional I (= would + Infinitive)”

Conditional Sentence type III

I knew John very well and I know that he never had much money, but he loved Ferraris. He would have loved to own a Ferrari, but he never had the money to buy one. If John had had the money, he would have bought a Ferrari.

Kalimat terakhir If John had had the money, he would have bought a Ferrari. Mengandung Conditional Sentence Type 3 kalimat ini di susun dengan rumus “if + Past Perfect, main clause with Conditional II”



Can – Could – (be) able to


To show ability

To suggest a possibility or to give an option

To ask for or to give permission

To show impossibility


I can run 10 miles.

I could run 10 miles when I was in high school.

May – Might


To ask for or to give permission (formal)

To show possibility


The instructor may come to class late today.

The instructor might have come to class late yesterday.

Must – have/has/had to


To show necessity

To show lack of necessity


I am glad that I don’t have to cook tonight.

We had better leave. It is getting late.

Will – Would – (be) going to


To indicate future time

To make a promise or to show willingness

To state a general truth

To ask a polite question


The federal government will provide assistance to the hurricane victims.

Mark promised that he would help me with my math homework.

Shall – Should – Ought to


To show advisability

To show advisability after the fact

To show obligation

To show an obligation that was not carried out

To show expectation

To show an expectation that was not realized


I should renew my driver’s license. It expires next month

You ought to receive my letter in two days.

Comparisons and Comparative

Equal Comparisons

  • John eats as much food as Peter.
  • I have visited the States as many times as he has.
  • Jim has as little patience as Sam.

Unequal Comparisons

  • They’ve got less water than we have.
  • You know more people than I do.
  • You’ve heard more news than I have.

Double Comparative

  • The easier the test is, the longer students will wait to prepare.
  • The crazier the the idea is, the more fun it is to try.
  • The less Mary thinks about the problem, the more relaxed she feels.


  • I can’t find my most comfortable jeans.
  • That was the best movie ever.
  • She is the smartest girl in our class.

Claim Letter

Ms. Emma Harrison
Manager- Marketing
Blue Mount Pvt. Ltd.

Dear Ms. Harrison,

I am writing you this letter on the behalf of Brownwood Pvt. Ltd regarding the claim of marketing material your company has dispatched to us. As you know, Blue Mount Pvt. Ltd is on contract with Brownwood Pvt. Ltd for marketing and placing drugs in leading pharmacies and chemist stores. For this, I have put a request for marketing material which was accepted by you.

I have checked the despatched material including brochures and pamphlets. It was highly disappointing to see that your concerned person has couriered us black & white marketing material instead of coloured one which will not be used to market the company’s manufactured drugs. Moreover, it is like disagreeing with the official working terms. So kindly look into the matter at the earliest to sort out the complications.

For any query, kindly contact me directly at 5749 473 9204.

Your immediate action in this regard will be highly appreciable.

Yours sincerely,

Maria Hudson

Letter Requesting and Respond For A Service

5 May 2016

Athena Lee
XXX Salon
DKI Jakarta

Dear Ms Lee

On 1 May 2015 I attended your XXX salon to have my hair trimmed and coloured by one of your hairdressers, Jacinda. I asked for a subtle red tint with blended-in highlights – nothing drastically different from my hair at the time. Jacinda quoted $250 for a trim, permanent base colour and a half-head of highlights.

I left your salon after three hours, at 9:00 pm. Jacinda and the manager, Dave, asked me if I was happy with the colour. I said yes as it looked quite subtle in the salon, which was very dimly-lit. It wasn’t until the next morning, 2 May 2013, that in the daylight I could see my hair was bright red with bold orange-toned stripes. My hair was not a subtle colour, as I had requested from Jacinda.

Please find attached a photo of my hair before the colour, and a photo of it now, which demonstrates the dramatic difference.

At 11:00 am on 2 May 2015 I phoned your salon and spoke to Dave. I told him that my hair was not as I had requested, and asked if I could return to have it corrected. He replied that I was clearly “perfectly happy” with my hair when I left the salon, and that it was exactly what I had asked for. Dave stated that I would need to make another appointment to have the colour stripped, for a cost of at least $100.

As my hair colour is not what I asked for, I would like to return to your salon and have a hairdresser correct my hair colour at no extra charge. If this cannot be arranged, I want you to compensate me for the cost of having my hair corrected at another salon.

If I do not hear from you within 10 business days, I will forward my complaint to Consumer Affairs Victoria for further advice.

Please contact me on my phone number above at any time to discuss this letter.

Yours sincerely

Amanda Jones

Dear Mrs. Jones

Thank you for your email.

Firstly we would like to apologize for the inconvenience and disappointment that you experienced in dealing with our mistake recently. We assure you that your complaint and feedback will give the opportunity to remedy any problem that may exist and help to improve our service further. We also note your feedback on availability of information regarding our products and services as well as the service levels.

In order for us to escalate your feedback and complaint to the problem, we would appreciate if you could provide us your phone number.

Once again, please accept our sincere apologies and we look forward to serve you. Should you require any further assistance, you are welcome to contact our salon.

Best regards,

Athena Lee

Appointment Example

Blac Chyna
Sales Director of ABC Company
123 Anywhere Road
Joslin, CA 91258

Kylie Jenner
CEO of Kylie Cosmetics
NYC, USA 15477

November 09, 2016

Dear Ms. Kylie Jenner,

I am the sales director of ABC Company. I briefly met you at the WorldWide Conference this last April. Ariana Seift, one of our sales team representatives, is going to be in the NYC area between December 12– December 15 and is interested in briefly meeting with you on any one of those particular days for about 45 minutes sometime between 10am – 1pm.

Ariana has performed extensive research regarding your company and thinks she’s come up with a mutually beneficial proposition for both our businesses that she is eager to discuss with you.

Would it be possible for you, or a person you delegate, to meet Ariana Seift on one of the suggested days? I will contact you in a couple of days in order to answer any of your questions and to possibly arrange this brief appointment.


(Blac Chyna)

Business Phone Call Conversation

Receptionist: Good Afternoon, West Company, how may I help you?

Ms. Jenner: Yes, I would like to speak to Kim Kardashian, please.

Receptionist: I’m sorry, Ms. Kim Kardashian is out of the office at the moment.

Ms. Jenner: Do you know when to expect her?

Receptionist: I should be back about 3:00. Would you like to leave a message?

Ms. Jenner: Yes. My name is Kendal Jenner.

Receptionist: Is that J-E-N-E-R?

Ms. Jenner: It’s with two N’s.

Receptionist: Okay, and may I tell her what this is in regards to?

Ms. Jenner: Well, it’s a rather personal matter…

Receptionist: That’s okay. How can she reach you, Ms. Jenner?

Ms. Jenner: At 123-4567

Receptionist: 123-4567. Fine. I will give her the message as soon as she returns.

Ms. Jenner: Thank you very much.

Receptionist: You are welcome. Goodbye.



Secretary : Good morning. What can I do for you miss?

Galih : Good morning. I’m Galih. I am here to meet Dr. Annabel to check my eyes

Secretary : Have you made the appointment with her?

Galih : Yes I have. Yesterday I called him and he told me to come to him office at 10 o’clock

Secretary : But now Dr. Annabel is still attending the meeting. Would you mind waiting her?

Galih : Hmm, how long has it been? And what time does the meeting over?

Secretary : it started at 9 o’clock and probably will be over at twelve o’clock.

Galih : I cannot wait for him until twelve o’clock. I’d like to change my appointment with him.Can you rearrange the appointment for me?

Secretary : With my pleasure mister. Let me check her schedule first. Hmm how about tomorrow at nine o’clock? She will be available.

Galih : Ok. Tomorrow at nine o’clock, thanks.

Secretary : You’re welcome.

Make Appointment

Receptionist: Good morning, CCC Bank.

Customer: Yes, good morning. I’d like to make an appointment to discuss the re-financing of my loan.

Receptionist: Just a moment, I’ll put you through to the loans department.

Customer: Thank you.

Secretary: Loans department, how can I help you?

Customer: My name is Bryan. I would like to discuss the new terms of my loan repayments.

Secretary: Yes, hello, Mr Bryan. I believe it was Mrs Fieldhouse who handled your loan. I’ll just have a look in her diary. Is there any particular day next week that would suit you best?

Customer: Mmm, probably Wednesday, but Friday is all right, too.

Secretary: It will have to be Friday then, as Mrs Fieldhouse will be rather busy on Wednesday. Shall we book you in at 10 o’clock?

Customer: Yes, that’s fine. Thank you.

Secretary: Thank you, Mr Bryan. See you on Friday then. Bye bye.

Customer: Bye.



How to write a great CV

  • Personal summary  : Use this section to sum up ur education, work history and aims in a couple sentences.
  • Main achievements : Make a bullet point list of the main things you have achieved at school and in work. Include dates and company name.
  • Skills : List your personal, technical and specialist skills plus examples.
  • Work experience : Include job tittle, company, dates from – to and list what you did plus ur responsibilities.
  • Education: List all your qualificatons.
  • Interests : Steer clear of talking about your social life and stick to hobbies.
  • References : Make sure you have contact details.

Cover Letter

Nur Amalina | Pondok Kelapa | Duren Sawit, 13450 | (+62)85777715*** |

Saturday, October 08, 2016

Mrs Sarah
Accounting Consultan

Dear Mrs Sarah,

As a highly motivated and dedicated student with strong communication and interpersonal skills, I would like to apply for the position of Accounting Assistant.

As a student I have been extensively involved in my school community, which has allowed me to develop strong interpersonal skills. My involvement in various events, has allowed me to work closely with my peers while supporting the school community as a whole.

These experiences have allowed me to develop strong time management and organisational skills, which I see as being very important when seeking to work in casual employment while continuing to study.

Personal attributes that I believe make me suitable for this position include:

  • Motivation:Volunteer participation and school results demonstrate high motivation.
  • Customer Service:Assisting with the sale of products at community events has allowed the development of customer service skills.


My teachers and educators have commended me for my willingness to participate and my dedication to helping out where possible. I enjoy working with others and believe that my strong communication skills will ensure that I can meet the expectations of this role.

I am aware that you will receive a large number of applications for this job, but I would very much appreciate the opportunity to demonstrate my capabilities to you in person.

I believe that I have a lot to offer your organisation. I am keen to develop my professional skills and look forward to discussing my application with you at an interview. I have enclosed a copy of my resume for your consideration. I can be contacted at all times on the details provided above.

Thanking you in advance for your time,

Nur Amalina

How to write a CL

  • Paragraph 1: The introduction

This is the easy part. Address whoever is receiving the letter, then introduce yourself and the role you’re applying for. They’ll want to know who you are and why you’re writing.

  • Paragraph 2: The “pitch”

This is where you get to really sell yourself. First of all, let them know why you want to work for them. Don’t just say “I need a job”: show them you care about what they do. If you’re a fan of one their products, let them know. Or maybe you’re after a challenge? Write that down, too!

  • Paragraph 3: The sign off

Alright, you’re almost done. But like any polite conversation you can’t just up and leave without saying goodbye. Thank the reader for their time, let them know you’re looking forward to hearing from them, and sign off with a nice “Your sincerely”.

  • Check, check and check again

And you’re done! Well, almost…

After all that hard work, you want your effort to pay off. Spelling errors, typos and other silly mistakes are the best way to get your application filed under B for Bin. So while knowing what to write in a cover letter is crucial, remembering to give it a thorough read-through at the end is really important too.

  • Sending it off

Now you’re ready to submit your application!

  • And finally…

Remember, try not to use the same letter for different job applications. Take the time to write a cover letter that is unique to the job you’re applying for and you’ll be surprised by the results.

About me

My name is Nur Amalina, and I enjoy meeting new people and finding ways to help them have an uplifting experience.  I enjoy reading, and the knowledge and perspective that my reading gives me has strengthened my teaching skills and presentation abilities. I have been successful at raising a friendship, and I attribute this success to my ability to plan, schedule, and handle many different tasks at once. This flexibility will help me in the classroom, where there are many different personalities and learning styles.



Penerapan Biaya Standar Terhadap Pengendalian Biaya


Lim Ade Nasa


Akurat Jurnal Ilmiah Akuntansi


Pada bagian ini menjelaskan hal-hal yang menyangkut mengenai penerapan biaya standar terhadap pengendalian biaya produksi. Dalam jurnal ilmiah ini juga telah dijelaskan bahwa seorang manajer perusahaan harus mampu membuat perencanaan dan pengendalian biaya terutama biaya produksi, karena biaya produksi merupakan faktor utama dalam pelaksanaan produksi perusahaan. Hansen dan Mowen dalam Kwary menyatakan bahwa dalam pengendalian biaya, manajemen perlu menetapkan biaya standar. Pengendalian biaya produksi memerlukan patokan atau standar sebagai dasar yang dipakai sebagai tolok ukur terhadap pengendalian biaya produksi. Biaya yang dipakai sebagai tolok ukur pengendalian disebut biaya standar.

Pengendalian biaya produksi meliputi pengendalian biaya bahan baku, biaya upah atau tenaga kerja dan biaya overhead pabrik. Bila pengendalian biaya produksi telah efektif, hal ini akan mempengaruhi harga pokok produk, sehingga produk yang dihasilkan akan mampu bersaing dengan produk lain sejenis dengan harga yang kompetitif.

Manajemen dalam menjalankan fungsinya yang menyangkut perencanaan dan pengendalian biaya produksi memerlukan suatu alat pengukur dan pola pelaksanaan antara lain dengan menggunakan biaya yang ditetapkan dimuka atau yang disebut biaya standar.

Pada umumnya pengendalian biaya produksi dilakukan dengan cara membandingkan antara biaya yang dikorbankan dengan biaya yang ditentukan sebelumnya apakah masih dalam batas-batas kewajaran atau tidak. Penyimpangan yang terjadi harus diketahui dengan cepat dan dianalisa agar dapat diambil tindakan seefektif mungkin, penentuan biaya standar serta analisis biaya dari fungsi akuntansi biaya adalah untuk pengendalian biaya.


Dalam jurnal ilmiah ini metode penelitian yang digunakan adalah metode penelitian komparatif. Menurut Suliyanto (2006) riset komparatif adalah riset yang membandingkan sampel yang satu dengan sampel yang lain, baik sampel independen (bebas) maupun sampel yang berpasangan. Riset yang membandingkan sampel-sampel independen disebut riset komparatif sampel independen, sedangkan riset yang membandingkan sampel-sampel berpasangan disebut riset komparatif berpasangan.

Dan untuk Untuk memudahkan dalam melakukan penelitian yang berhubungan dengan masalah yang diteliti, maka dalam jurnal ilmiah ini penulis melakukan pendekatan studi kasus. Dengan menggunakan pendekatan ini, data yang dikumpulkan dapat disesuaikan dengan keadaan yang sebenarnya dan dibandingkan dengan teori yang menunjang. Dengan demikian, dapat memberikan gambaran yang cukup jelas serta dapat menarik kesimpulan dari objek yang diteliti.

Data yang dikumpulkan berupa data kuantitatif dan kualitatif. Suliyanto (2006) menyatakan pembagian data menurut cara memperolehnya:

Data primer merupakan data yang dikumpulkan sendiri oleh peniliti langsung dari sumber pertama.

Data sekunder adalah data yang diterbitkan atau digunakan oleh organisasi yang bukan pengolahnya.

Dalam jurnal ilmiah ini juga pembaca mengetahui bahwa dalam penulisan jurnal ilmiah ini penulisnya menggunakan beberapa teknik pengumpulan data yang dilakukan diantaranya sebagai berikut :

  1. Teknik observasi
  2. Teknik wawancara
  3. Teknik kepustakaan



Hasil dari analisis jurnal ilmiah yang berjudul “Penerapan Biaya Standar Terhadap Pengendalian Biaya Produksi, dengan Studi Kasusnya pada C.V Sejahtera Bandung ini, yaitu :

Peranan biaya standar ternyata sangat membantu sekali bagi manajemen C.V Sejahtera Bandung dalam usaha meningkatkan efektivitas dan efisiensi pengendalian biaya produksi agar lebih efektif dan efisien, sebaiknya biaya standar dalam meningkatkan efektivitas dan efisiensi pengendalian biaya produksi tetap diteruskan,

Dalam jurnal ilmiah ini juga diketahui bahwa pada Varians Biaya Overhead Pabrik C.V Sejahtera Bandung ini. Pada bulan Oktober mengalami favorable (menguntungkan) dikarenakan nilai varians pengeluaran yang unfavorable lebih kecil dibandingkan dengan varians efisiensi yang favorable.

Sedangkan bulan November mengalami unfavorable (tidak menguntungkan) dikarenakan varians efisiensi lebih tinggi dibandingkan dengan varians pengeluaran.yang dimana varians pengeluaran memiliki nilai yang menguntungkan tetapi tidak mampu menutupi varians efisiensi yang tidak menguntungkan, hal ini disebabkan karena jam kerja aktual meningkat dan melebihi dari jam kerja standar karena meningkatnya jumlah produksi.




Intensifikasi Pemungutan Pajak Hotel Ditinjau dari Potensi Kota Batu untuk Meningkatkan Pendapatan asli Daerah


Wisudawan Krida Laksana Putra


Ekonomi Kota


Kawasan kota di berbagai wilayah di dunia saat ini tengah mengalami peningkatanyang sangat pesat. Hal ini terjadi sejak era 1980-an hingga 2010-an (Pawitro, Udjianto:2013). Pembangunan kawasan perkotaan harus selaras dan mampu meningkatkan pulaaspek ekonomi agar dapat meningkatkan kesejahteraan masyarakatnya. Oleh karena itupembangunan suatu wilayah tidak dapat terlepas dari aspek ekonomi. Aspek ekonomi suatuwilayah penting untuk dipelajari karena berkaitan dengan kesejahteraan masyarakatnya dankelancaran pembangunan di daerah tersebut.Pemahaman mengenai aspek ekonomi regional baik dalam perspektif teoretismaupun empiris penting untuk dipahami, terlebih lagi oleh seorang perencana yangbertanggung jawab merencanakan suatu wilayah dengan pertimbangan banyak hal.Pemahaman tidak hanya berkutat mengenai

  1. issue
  2. ekonomi terkini, melainkan besertaalternatif penyelesaian masalahnya. Untuk mencapai tujuan tersebut maka disusunlahcritical review ini, dengan harapan penyusun yang notabene sebagai calon
  3. planner
  4. mampumengkritisi dan mengambil
  5. lesson learned
  6. terhadap studi kasus permasalahan ekonomiyang dituangkan oleh penulis dalam bentuk jurnal

Penelitian ini menggunakan pendekatankualitatif. Teknik penentuan informan dilakukan secara purposive, dimana informan yang dipilih merupakanpihak yang dianggap paling mengetahui danmemahami tentang permasalahan dalam penelitian ini.Kemudian berkembang dengan menggunakan teknik snowball, dimana pemilihan informan lanjutan dalamrangka penggalian data untuk mendapatkan variasi dankedalaman informasi diperoleh atas dasar rujukan ataurekomendasi dari key informan. tipe penelitiankualitatif deskriptif, metode pengumpulan data melaluiwawancara mendalam, observasi dandokumentasi,Lokasi penelitian di Kota Batu Jawa Timur. Teknik pemeriksaaan keabsahan data pada penelitian inidigunakan teknik triangulasi sumber data, teknik analisis menggunakan teknik analisis data kualitatif mengikutiMoleong.Analisis ini terdiri dari tiga aluryaitu: (a) reduksi data, yang diartikan sebagai prosespemilihan, pemusatan perhatian pada penyederhanaan,pengabstrakan dan transformasi data kasar yangmuncul dari catatan-catatan tertulis di lapangan, (b)Penyajian data dilakukan dengan menggunakan bentuk teks naratif, (c) penarikan kesimpulan. Data yangdiperoleh dilakukan pemaparan serta interpretasi secaramendalam.


untuk menghadapi berbagai permasalahan terkait pemungutan pajak, Kota Batutelah menentukan langkah dengan Intensifikasi pemungutan pajak. Intensifikasi tersebutdilakukan dengan mengadakan pembinaan kepada pihak hotel tentang ketepatan waktu,dan system bonbill , membentuk panitia komite pengawasan pajak yang bertujuan agar pihakhotel mampu membayar pajak sesuai peraturan daerah, serta menjalin hubungan yang baikdengan pihak hotel dan perbaikan kualitas pelayanan Dispenda. Namun dalammelaksanakan intensifikasi tersebut, pemerintah Kota Batu mengalami berbagai macamkendala, yaitu :a. Relatif rendahnya basis pajak hotel Kota Batub. Peran pajak hotel tergolong kecil dalam total PAD, sebagian besar dana daerahmasih berasal dari pusatc. Kemampuan administrasi pemungutan pajak hotel masih rendahKemampuan pengawasan keuangan pajak hotel yang lemah