Manajemen keuangan

1. Pengertian Manajemen keuangan Manajemen keuangan adalah suatu kegiatan perencanaan, penganggaran, pemeriksaan, pengelolaan, pengendalian, pencarian dan penyimpanan dana yang dimiliki oleh suatu organisasi atau perusahaan. 2. Aktivitas Manajemen Manajemen keuangan berhubungan dengan 3 aktivitas, yaitu : a.Aktivitas penggunaan dana, yaitu aktivitas untuk menginvestasikan dana pada berbagai aktiva. b.Aktivitas perolehan dana, yaitu aktivitas untuk mendapatkan sumber dana, baik dari sumber dana internal maupun sumber dana eksternal perusahaan. c.Aktivitas pengelolaan aktiva, yaitu setelah dana diperoleh dan dialokasikan dalam bentuk aktiva, dana harus dikelola seefisien mungkin. 3.Fungsi Manajemen Keuangan Berikut ini adalah penjelasan singkat dari fungsi Manajemen Keuangan: 1.Perencanaan Keuangan, membuat rencana pemasukan dan pengeluaraan serta kegiatan-kegiatan lainnya untuk periode tertentu. 2.Penganggaran Keuangan, tindak lanjut dari perencanaan keuangan dengan membuat detail pengeluaran dan pemasukan. 3.Pengelolaan Keuangan, menggunakan dana perusahaan untuk memaksimalkan dana yang ada dengan berbagai cara. 4.Pencarian Keuangan, mencari dan mengeksploitasi sumber dana yang ada untuk operasional kegiatan perusahaan. 5.Penyimpanan Keuangan, mengumpulkan dana perusahaan serta menyimpan dan mengamankan dana tersebut. 6.Pengendalian Keuangan, melakukan evaluasi serta perbaikan atas keuangan dan sistem keuangan pada perusahaan. 7.Pemeriksaan Keuangan, melakukan audit internal atas keuangan perusahaan yang ada agar tidak terjadi penyimpangan. 8.Pelaporan keuangan, penyediaan informasi tentang kondisi keuangan perusahaan sekaligus sebagai bahan evaluasi 4.Tujuan Manajemen Keuangan Tujuan Manajemen Keuangan adalah untuk memaksimalkan nilai perusahaan. Dengan demikian apabila suatu saat perusahaan dijual, maka harganya dapat ditetapkan setinggi mungkin. Seorang manajer juga harus mampu menekan arus peredaran uang agar terhindar dari tindakan yang tidak diinginkan. 5.Analisis Sumber Dana dan Penggunaannya Analisis sumber dana atau analisis dana merupakan hal yang sangat penting bagi manajer keuangan. Analisis ini bermanfaat untuk mengetahui bagaimana dana digunakan dan asal perolehan dana tersebut. Suatu laporan yang menggambarkan asal sumber dana dan penggunaan dana. Alat analisis yang bisa digunakan untuk mengetahui kondisi dan prestasi keuangan perusahaan adalah analisis rasio dan proporsional. Langkah pertama dalam analisis sumber dan penggunaan dana adalah laporan perubahan yang disusun atas dasar dua neraca untuk dua waktu. Laporan tersebut menggambarkan perubahan dari masing-masing elemen tersebut yang mencerminkan adanya sumber atau penggunaan dana. Pada umumnya rasio keuangan yang dihitung bisa dikelompokkan menjadi enam jenis yaitu : 1.Rasio Likuiditas, rasio ini untuk mengukur kemampuan perusahaan untuk memenuhi kewajiban finansial jangka pendeknya. 2.Rasio Leverage, rasio ini digunakan untuk mengukur seberapa banyak dana yang di-supply oleh pemilik perusahaan dalam proporsinya dengan dana yang diperoleh dari kreditur perusahaan. 3.Rasio Aktivitas, rasio ini digunakan untuk mengukur efektivitas manajemen dalam menggunakan sumber dayanya. Semua rasio aktifitas melibatkan perbandingan antara tingkat penjualan dan investasi pada berbagai jenis harta. 4.Rasio Profitabilitas, rasio ini digunakan untuk mengukur efektifitas manajemen yang dilihat dari laba yang dihasilkan terhadap penjualan dan investasi perusahaan. 5.Rasio Pertumbuhan, rasio ini digunakan untuk mengukur seberapa baik perusahaan mempertahankan posisi ekonominya pertumbuhan ekonomi dan industri. 6.Rasio Penilaian, rasio ini merupakan ukuran prestasi perusahaan yang paling lengkap oleh karena rasio tersebut mencemirkan kombinasi pengaruh dari rasio risiko dengan rasio hasil pengembalian.

sikap yang harus diperhatikan dalam berwirausaha

sikap yang harus diperhatikan dalam berwirausaha Sikap wirausaha Dari daftar ciri dan sifat watak seorang wirausahawan di atas, dapat kita identifikasi sikap seorang wirausahawan yang dapat diangkat dari kegiatannya sehari-hari, sebagai berikut: Disiplin Disiplin Dalam melaksanakan kegiatannya, seorang wirausahawan harus memiliki kedisiplinan yang tinggi.Arti dari kata disiplin itu sendiri adalah ketepatan komitmen wirausahawan terhadap tugas dan pekerjaannya.Ketepatan yang dimaksud bersifat menyeluruh, yaitu ketepatan terhadap waktu, kualitas pekerjaan, sistem kerja dan sebagainya.Ketepatan terhadap waktu, dapat dibina dalam diri seseorang dengan berusaha menyelesaikan pekerjaan sesuai dengan waktu yang direncanakan.Sifat sering menunda pekerjaan dengan berbagai macam alasan, adalah kendala yang dapat menghambat seorang wirausahawan meraih keberhasilan.Kedisiplinan terhadap komitmen akan kualitas pekerjaan dapat dibina dengan ketaatan wirausahawan akan komitmen tersebut. Wirausahawan harus taat azas.Hal tersebut akan dapat tercapai jika wirausahawan memiliki kedisiplinan yang tinggi terhadap sistem kerja yang telah ditetapkan.Ketaatan wirausahawan akan kesepakatan-kesepakatan yang dibuatnya adalah contoh dari kedisiplinan akan kualitas pekerjaan dan sistem kerja. komitment tinggi Komitmen Tinggi Komitmen adalah kesepakatan mengenai sesuatu hal yang dibuat oleh seseorang, baik terhadap dirinya sendiri maupun orang lain.Dalam melaksanakan kegiatannya, seorang wirausahawan harus memiliki komitmen yang jelas, terarah dan bersifat progresif (berorientasi pada kemajuan).Komitmen terhadap dirinya sendiri dapat dibuat dengan identifikasi cita-cita, harapan dan target-target yang direncanakan dalam hidupnya.Sedangkan contoh komitmen wirausahawan terhadap orang lain terutama konsumennya adalah pelayanan prima yang berorientasi pada kepuasan konsumen, kualitas produk yang sesuai dengan harga produk yang ditawarkan, penyelesaian bagi masalah konsumen, dan sebagainya.Seorang wirausahawan yang teguh menjaga komitmennya terhadapkonsumen, akan memiliki nama baik di mata konsumen yang akhirnya wirausahawan tersebut akan mendapatkan kepercayaan dari konsumen, dengan dampak pembelian terus meningkat sehingga pada akhirnya tercapai target perusahaan yaitu memperoleh laba yang diharapkan. jujur Kejujuran merupakan landasan moral yang kadang-kadang dilupakan oleh seorang wirausahawan.Kejujuran dalam berperilaku bersifat kompleks.Kejujuran mengenai karakteristik produk (barang dan jasa) yang ditawarkan, kejujuran mengenai promosi yang dilakukan, kejujuran mengenai pelayanan purnajual yang dijanjikan dan kejujuran mengenai segala kegiatan yang terkait dengan penjualan produk yang dilakukan olehwirausahawan. Kreatif dan Inovatif Kreatif dan Inovatif Untuk memenangkan persaingan, maka seorang wirausahawan harus memiliki daya kreativitas yang tinggi.Daya kreativitas tersebut sebaiknya dilandasi oleh cara berpikir yang maju, penuh dengan gagasan-gagasan baru yang berbeda dengan produk-produk yang telah ada selama ini di pasar.Gagasan-gagasan yang kreatif umumnya tidak dapat dibatasi oleh ruang, bentuk ataupun waktu.Justru seringkali ide-ide jenius yangmemberikan terobosan-terobosan baru dalam dunia usaha awalnya adalah dilandasi oleh gagasan-gagasan kreatif yang kelihatannya mustahil. Mandiri Mandiri Seseorang dikatakan “mandiri” apabila orang tersebut dapat melakukan keinginan dengan baik tanpa adanya ketergantungan pihak lain dalammengambil keputusan atau bertindak, termasuk mencukupi kebutuhan hidupnya, tanpa adanya ketergantungan dengan pihak lain.Kemandirian merupakan sifat mutlak yang harus dimiliki oleh seorang wirausahawan.Pada prinsipnya seorang wirausahawan harus memiliki sikap mandiri dalam memenuhi kegiatan usahanya. Realistis Realistis Seseorang dikatakan realistis bila orang tersebut mampu menggunakan fakta/realita sebagai landasan berpikir yang rasional dalam setiap pengambilan keputusan maupun tindakan/ perbuatannya.Banyak seorang calon wirausahawan yang berpotensi tinggi, namun pada akhirnya mengalami kegagalan hanya karena wirausahawan tersebut tidak realistis, obyektif dan rasional dalam pengambilan keputusan bisnisnya.Karena itu dibutuhkan kecerdasan dalam melakukan seleksi terhadap masukan-masukan/ sumbang saran yang ada keterkaitan erat dengan tingkat keberhasilan usaha yang sedang dirintis

pronouns

PRONOUNS Pronouns are the stunt doubles of the English language. They keep communication going with or without the nouns. Pronouns come in to keep nouns from getting repetitive or when nouns are not clearly known. They do more work than you think, so read on to learn about them. Subject and object pronouns are used in everyday language. However, it can be tricky to remember which is which. The subject always takes action. The object is part of the activity, but it does not do any acting. Here is an example: Shelby likes talking to Marvin. Shelby is the subject; she is liking and talking. Marvin is the object; all the liking and talking is done to Marvin but not by Marvin. Subject and object pronouns function in the same way. Subject pronouns include I, you, he, she, it, they, we. Object pronouns include me, you, him, her, it, us, them. See the following examples: Subject I might see you later. You have to come now. She lives in Nebraska. He makes me angry It just might work. They caught the last train. We can’t see the end. Object Sarah hit me on the arm. I need to tell you something. Larry took him aside. The message wasn’t for her. Take it to the store. Summer is fun for us. Margaret took them downstairs. Possessive pronouns show who owns something described in a sentence. They include mine, his, hers, its, ours, yours, their, and theirs. Possessive adjectives are similar to possessive pronouns. However, the possessive adjective comes before the object of the sentence; the possessive pronoun is the object of the sentence. See the difference here: That is my dog. (possessive adjective, before the object “dog”) The dog is mine. (possessive pronoun, which is the object) Intensive pronouns and reflexive pronouns look the same. However, they act differently in a sentence. Intensive pronouns put an emphasis on other pronouns or nouns. Reflexive pronouns rename the subject in a sentence. Look at the following examples: Intensive pronoun – She herself will go to the bank. (herself emphasizes the pronoun she) Reflexive pronoun – She cut herself on the arm. (herself renames the pronoun she) Intensive and reflexive pronouns include: myself, yourself, himself, herself, itself, ourselves, yourselves, and themselves. Demonstrative pronouns refer to things in relation to distance. This and these refer to things that are close by. That and those refer to things farther away. This is your shirt. That is my house on the corner. These good friends are sitting next to me. Those roads in the next town are bumpy. Indefinite pronouns replace nouns that are not specified. They include the following: all, another, any, anybody, anyone, anything, both, each, either, everybody, everyone, everything, few, many, neither, nobody, none, no one, nothing, one, several, some, somebody, someone, and something. Read the example sentences for a better understanding. We gave everything to the homeless shelter All were sad to see the children go. Give a present to each as they come in. Interrogative pronouns are used to ask a question. They include who, whom, what, which, whose, whoever, whomever, whatever, and whichever. Consider the example sentences below: Which of these do you like best? Who was just in this room? Whatever happens next, I am prepared. Relative pronouns connect (relate) noun or pronoun clauses with other parts of a sentence. They include who, whom, what, which, whose, whoever, whomever, whatever, whichever, and that. See how these are used in the sentences below. The paper that she just wrote is due tomorrow. Learning is easier for people who have a good teacher. Whoever leaves the room needs to turn off the light. Pronouns do a lot in the English language, don’t they? They are the no-name workhorses, jumping in for the superstar nouns when they get exhausted. Hey, someone’s got to do something about the work nobody wants to do!

geruond

GERUND Definition: A traditional grammatical term for a verbal that ends in -ing and functions as a noun. Adjective: gerundial. A gerund with its objects, complements, and modifiers is called a gerund phrase or simply a noun phrase. Examples and Observations: • “Feeling gratitude and not expressing it is like wrapping a present and not giving it.” (William A. Ward) • “Shooting paintballs is not an art form.” (Bart Simpson, The Simpsons) • “Humor is laughing at what you haven’t got when you ought to have it.” (Langston Hughes) • “Because they are nounlike, we can think of gerunds as names. But rather than naming persons, places, things, events, and the like, as nouns generally do, gerunds, because they are verbs in form, name activities or behaviors or states of mind or states of being.” (Martha Kolln and Robert Funk, Understanding English Grammar. Allyn & Bacon, 1998) • “All talk of winning the people by appealing to their intelligence, of conquering them by impeccable syllogism, is so much moonshine.” (H. L. Mencken) • “Eighty percent of success is showing up.” (Woody Allen) • Gerunds and Verbal Nouns “A gerund is derived from a verb by adding the suffix -ing. The result is still a verb, and it exhibits ordinary verbal properties, such as taking objects and adverbs. Example: In football, deliberately tripping an opponent is a foul. Here the verb trip occurs in its gerund form tripping, but this tripping is still a verb: it takes the adverb deliberately and the object an opponent. However, the entire phrase deliberately tripping an opponent, because of the gerund within it, now functions as a noun phrase, in this case as the subject of the sentence. So, a gerund is still a verb, but the phrase built around it is nominal, not verbal. “Very different is a verbal noun constructed with -ing. Though derived from a verb, a verbal noun is strictly a noun, and it exhibits nominal properties . . ..” (R.L. Trask, Mind the Gaffe! Harper, 2006) • Gerunds and Present Participles “Present participles and gerunds look similar as words, and they also look similar as phrases. Again, it is the -ing verbal form that causes this problem. To clearly distinguish these, we need to consider their grammatical functions. A present participle functions as a non-finite form of a verb phrase, after verbs of motion and position; it can be an adverb complement after these verbs; it can qualify/modify as an adjective does. In contrast, gerunds like nouns have naming roles and can occupy the place of nouns in many of their grammatical functions. Unlike nouns, they do not name persons, places, things, or events; they name actions, states, and behaviors.” (Bernard O’Dwyer, Modern English Structures: Form, Function, And Position, 2nd ed. Broadview, 2006) Gerunds are defined as the -ing form of a verb. They have several functions. 1. Used as subjects and complements Skiing is my favorite sport. Hiking can be very strenuous. Seeing is believing 2. Used as objects following prepositions and prepositional expressions Thanks for tending my children. The job consists of typing, filing, and answering the phone. 3. Used as objects following certain verbs.* The children enjoyed watching the parade. Ms. Terrell avoided paying her taxes until it was too late. Gerunds can sometimes take objects of their own: Roland is afraid of making mistakes. Sandy is considering leaving New York. *These verbs are commonly followed by gerunds. admit begin discuss hate love practice regret stop advise can’t help dislike hesitate mention prefer remember suggest anticipate complete enjoy imagine mind quit resent threaten appreciate consider finish intend miss recall resist tolerate attempt delay forget keep neglect recollect risk try avoid deny go like postpone recommend start understand

direct and indirect speech

Direct And Indirect Speech Direct speech adalah kutipan asli suatu pembicaraan tanpa adanya suatu perubahan. Sedangkan indirect speech adalah bentuk kalimat laporan yang berguna untuk menceritakan kembali pembicaraan/pendapat seseorang yang mana mengalami modifikasi tertentu. Dibawah ini akan diberikan kepada anda materi direct-indirect speech secara lengkap. 1. Direct Speech Cara penulisan direct speech selalu diapit oleh tanda kutip,kalimat selalu di awali huruf capital. Tanda titik dua atau koma diletakkan sebelum direct speech bilamana kata penghubung/pelapor (reporting vern)-nya berada dimuka,dan tanda koma harus diletakkan setelah direct speech bilamana kata penghubung diletakkan setelah atau diantara direct speechnya. Tanda baca seperti tanda seru ,tanda Tanya yang menunjukkan jenis kalimat direct tidak mengalami perubahan. 2. Indirect Speech Ada dua jenis indirect speech : A. Imperative (request) Yang dilaporkan adalah suatu perintah. Karena kalimat perintah biasanya tidak mengenal subject,maka verb dalam direct imperative tidak mengalami perubahan. Verb dalam indirect menjadi ‘to invinitive’. Contoh 1 : Direct : He said to his servant,”Go away at once”. Indirect : He ordered his servant to go away at once. Contoh 2 : Direct : “Watch TV”. Indirect : He told me to watch TV. B. Declarative 1. Bila terdapat tenses maka penjabarannya sebagai berikut : • Simple present tense menjadi simple past tense Jika direct speech menggunakan simple present tense,maka indirect speech menggunakan simple past tense. Contoh : Direct : Sarah said “I buy my dictionary at the book store”. Indirect : Sarah said that she bought her dictionary at the book store. • Present continuous tense menjadi past continuous tense Jika direct speech menggunakan present continuous tense maka indirect speech menggunakan past continuous tense. Contoh : Direct : She said “I’m doing my English homework”. Indirect : She said that she was doing her English homework. • Present perfect tense menjadi past perfect tense Jika direct speech menggunakan present perfect tense maka indirect speech menggunakan past perfect tense. Contoh : Direct : John said”I have finished doing my reports”. Indirect : John said that he had finished doing his reports. • Present perfect continuous tense menjadi past perfect continuous tense Jika direct speech menggunakan present continuous tense maka indirect speech menggunakan past perfect continuous tense. Contoh : Direct : He said “We have been living here for three years”. Indirect : He said that they had been living there for three years. • Simple past tense menjadi past perfect tense Jika direct speech menggunakan simple past tense maka indirect speech menggunakan past perfect tense. Contoh : Direct : He said “I went to school yesterday”. Indirect : He said that he had gone to school the day before. • Future tense menjadi past future tense Jika direct speech menggunakan simple future tense maka indirect speech menggunakan past future tense. Contoh : Direct : Lisa said “We will leave for Singapore”. Indirect : Lisa said that they would leave for Singapore. • Past continuous tense menjadi past perfect continuous tense Jika direct speech menggunakan past continuous tense maka indirect speech menggunakan padt perfect continuous tense. Contoh : Direct : He said “I was reading an English novels”. Indirect : He said that he had been reading English novels. Kalimat pernyataan (statement) pada kalimat tidak langsung (indirect) Perubahan direct menjadi indirect pada statement ditandai dengan ‘that’. Kalimat langsung yang reporting sentence-nya memiliki verb dalam bentuk present tense (simple present, present continuous, and present perfect atau future tense) maka tidak ada perubahan tenses pada reported sentence dalam bentuk tidak langsung (indirect). Ini biasanya terjadi apabila: 1. Melaporkan suatu percakapan yang masih berlangsung 2. Membaca surat dan melaporkan apa isi surat tersebut 3. Membaca perintah dan langsung melaporkannya pada waktu tersebut 4. Melaporkan pernyataan yang sering muncul Contoh: Direct • John (phoning from the station), “I’m trying to get a taxi.” • Siska says,” The sun rises every morning.” Indirect • John says that he is trying to get a taxi. • Siska says that the sun rises every morning.

kalimat aktif & kalimat pasif

KALIMAT AKTIF DAN PASIF (ACTIVE AND PASSIVE VOICE) Bahasa Inggris memiliki dua bentuk kalimat yang digunakan untuk menyatakan suatu pikiran. Kedua bentuk kalimat tersebut adalah kalimat aktif dan kalimat pasif. Dalam kalimat aktif subject melakukan pekerjaan, atau melakukan suatu perbuatan. Dengan ciri khas bahwa kata kerja yang digunakan berawalan “me-“. Sedangkan di dalam kalimat pasif , subject dalam kalimat tersebut tidak melakukan pekerjaan/perbuatan, melainkan dikenai pekerjaan/perbuatan. Dengan ciri khas bahwa kata kerja yang digunakan dalam kalimat tersebut berawalan “di-“. Kata kerja yang digunakan dalam kalimat pasif bahasa Inggris adalah: be + Verb 3 (Past Participle) “Be” itu sendiri dibuat sesuai dengan tense yang digunakan dalam kalimat itu dan disuikan dengan subject kalimat tersebut. Kalimat aktif diubah menjadi kalimat pasif dengan menjadikan “object” kalimat aktif itu sebagai “Subject” kalimat pasif tersebut. Berdasarkan hal itu jelaslah bahwa hanya kalimat yang memiliki “object” yang dapat diubah menjadi pasif. Contoh: Yanto slapped the boy on his face. S P O Kalimat tersebut dapat diubah menjadi: The boy was slapped on his face. S P Object pelaku kalimat pasif yang dalam bahasa inggris dinyatakan dengan kata “by …” jarang diucapkan, karena kalimat pasif cenderung untuk hanya mengemukakan aktifitas . object pelaku diucapkan/ditilis hanya bila memang diperlukan, sebagai kelengkapan arti kalimat pasif bersangkutan. Contoh : The queen invited us to dinner. Kalimat ini akan menjadi: We were invited to dinner by the queen. Bila pada sebuah kalimat aktif terdapat dua object , maka subject kalimat pasifnya dapat dipilih dari kedua object tersebut. Namun biasanya dalam bahasa inggris object manusia yang digunakan/dipilih sebagai subject kalimat pasif. Contoh: Aktif : I shall give her a new pen. Pasif : 1. She will be given a new pen. 2. A new pen will be give POLA KALIMAT PASIF 1. Simple Present Tense Aktif S + V1 + O Pasif S + is/am/are + V3 + …. Contoh : A : He writes the letter carefully. P : The letter is written carefully. A : He writes the letters carefully. P : The letters are written carefully. 2. Simple Past Tense Aktif S + V2 + O Pasif S + was/were + V3 + …. Contoh : A : He wrote the letter carefully. P : The letter was written carefully. A : He wrote the letters carefully. P : The letters were written carefully. 3. Present Continuous Tense Aktif S + is/am/are + V-ing + O Pasif S + is/am/are + being + V3 + … Contoh : A : He is writing the letter carefully. P : The letter is being written carefully. A : He is writing the letters carefully. P : The letters are being written carefully. 4. Past Continuous Tense Aktif S + was/were + V-ing + O Pasif S + was/were + being + V3 + … Contoh : A : He was writing the letter carefully. P : The letter was being written carefully. A: He was writing the letter carefully P: The letter Were being written carefully 5. Present Perfect Tense Aktif S + has/have + V3 + O Pasif S + has/have + been + V3 + … Contoh : A : He has written the letter carefully. P : The letter has been written carefully. A : He has written the letters carefully. P : The letters have been written carefully. 6. Past Perfect Tense Aktif S + had + V3 + O Pasif S + had + been + V3 + … Contoh : A : He had written the letter carefully. P : The letter had been written carefully. A : He had written the letters carefully. P : The letters had been written carefully. 7. Present Perfect Continuous Tense Aktif S + has/have + been + V-ing + O Pasif S + has/have + been + being + V3 + … Contoh : A : He has been writing the letter carefully. P : The letter has been being written carefully. A : He has been writing the letters carefully. P : The letters have been being written carefully. 8. Past Perfect Continuous Tense Aktif S + had + been + V-ing + O Pasif S + had + been + being + V3 + … Contoh : A : He had been writing the letter carefully. P : The letter had been being written carefully. A : He had been writing the letters carefully. P : The letters had been being written carefully. 9. Simple Future Tense Aktif S + will/shall +V1 + O Pasif S + will/shall + be + V3 + … Contoh : A : I will write the letter carefully. P : The letter will be written carefully. A : I will write the letters carefully. P : The letters will be written carefully. 10. Past Future Tense Aktif S + would/should +V1 + O Pasif S + would/should + be + V3 + … Contoh : A : I would write the letter carefully. P : The letter would be written carefully. A : I would write the letters carefully. P : The letters would be written carefully. 11. Future Perfect Tense Aktif S + will/shall + have + V3 + O Pasif S + will/shall + have + been + V3 + … Contoh : A : We will have write the letter carefully. P : The letter will have been written carefully. A : We will have write the letters carefully. P : The letters will been written carefully.

contoh tenses

1. Past Tense (Waktu Lampau) a. Simple Past Tense (Waktu Lampau Sederhana) Rumus : (+) S+Be+Was/Were+O/C (-) S+Be+Was/Were+not+O/C (?) Be+Was/Were+ S+O/C Example : (+) We were at school yesterday (-) We were not at school yesterday (?) were we at school yesterday ? For I, He, She, It = Was They, we, you = were Contoh : (+) I saw a good film last night (+) He came here last month (-) I saw not a good film last night (-) He came not last month (?) Saw I a good film last night (?) Came He here last month b. Past Continuous Tense (Waktu Berlangsung Lampau) Rumus : (+): S + was/were + Ving (-): S + was/were + NOT + Ving (?): Was/Were + S + Ving Contoh : (+) He was watching television all afternoon last week (+) They were talking about sport when I met him (-) He wasn’t watching television all afternoon last week (-) They weren’t talking about sport when I met him (?) Was He watching television all afternoon last week (?) Were they talking about sport when I met him c. Past Perfect Tense (Waktu Sempurna Lampau) Rumus : (+): S + had + V3 (-): S + had + not + V3 (?): Had + S + V3 Contoh : (+) When my brother arrived , I had painted my motor cycle (+) The ship had left before I arrived (-) When my brother arrived , I hadn’t painted my motor cycle (-) The ship hadn’t left before I arrived (?) Had I my motor cycle , when my brother arrived ? (?) Had the ship left before I arrived? d. Past Perfect Continuous Tense (Waktu Berlangsung Sempurna Lampau) Rumus : subject+auxiliary verb HAVE + auxiliary verb BE+main verb Contoh : (+) They had been living there for two month (+) When they washed my drees , your father had been playing badminton (-) They hadn’t been living there for two month (-) When they washed my dress , your father hadn’t been playing badminton (?) Had they been living there for two month? (?) When they washed my dress , had your father been playing badminton ? 2. Past Future Tense a. Past Future Tense (Waktu Akan Datang Di Waktu Lampau) Rumus : (+) Positif: S + would + V1 (-) Negatif: S + would + not + V1 (?) Tanya: Would + S + V1 Contoh : (+) He would come if you invited him. (+) They would buy a home the previous day. (-) He wouldn’t come if invited him. (-) They wouldn’t buy a home the previous day. (?) Would He come if invited him ? (?) Would they buy a home the previous day ? b. Past Future Continuous Tense (Waktu Akan Sedang Terjadi Diwaktu Lampau) Rumus : Positif: S + would + be + Ving Negatif: S + would + not + be + Ving Tanya: Would + S + be + Ving Contoh : (+) I should be swimming at this time the following day. (+) I shall be sliping at 10 o’clock tomorrow. (-) I shouldn’t be swimming at this time the following day. (-) I shalln’t be sleeping at 10 o’clock tomorrow. (?) Shall I be swimming at this time the following day ? (?) Shall I be sleeping at10 o’clock tomorrow ? c. Past Future Perfect Tense (Waktu Akan Sudah Selesai Di Waktu Lampau) Rumus : (+) Positif: S + would + have + V3 (-) Negatif: S + would + not + have + V3 (?) Tanya: Would + S + have + V3 Contoh : (+) He would have graduated if he had studies hard. (+) Nonok will have studied moth by the end of this week. (-) He wouldn’t have gone if he had met his darling (-) Nonok will have not studied month by the end of this week (?) Would He have gone if he had met his darling ? (?) Will Nonok have studied month by the end of this week ? d. Past Future Perfect Continuous Tense (Waktu Yang Sudah Sedang Berlangsung Pada Waktu Lampau) Rumus : (+)Positif: S + would + have + been + Ving (-) Negatif: S + would + not + have + been + Ving (?) Tanya: Would + S + have + been + Ving Contoh : Rianawati would have been speaking English for two years (+) Mrs. Anisa Munif would have been walking here for seventeen years (+) Rianawati would have been speaking English for two years (-) Mrs. Anisa Munif wouldn’t have been walking here for seventeen year (-) Rianawati wouldn’t have been speaking English for two years (?) Would Mrs. Anisa Munif have been walking here for seventeen years? (?) Would Rianawati have been speaking English for two years? 3. Present Tense (Waktu Sekarang) a. Simple Present Tense (Waktu Sekarang Sederhana) Rumus : (+) S + V1 + O/C (-) S + Do/does + not + V1 + O/C (?) Do/does + S + V1 + O/C Example : (+) Sisca Reads book everyday (-) Sisca does not Read book everyday (?) does Sisca Read book everyday Yes He does / No He does not (doesn’t) For I, We, You, They = do He, She, It = Does Contoh kalimat : (+) She is a new people here. (+) He plays football every morning (-) She isn’t a new people here. (-) He does not playing football every morning. (?) Is she a new people here? (?) How playing football every morning? b. Present Continuous Tense (Waktu Berlangsung Sekarang) Rumus : (+) S + Be + V1 + ing + O/C >> (+)They are playing badmintoon now (-) S + Be + not + V1 + ing + O/C >> (-) They are not playing badmintoon now (?) Be + S + V1 + ing + O/C >> (?) Are they palaying badmintoon now ? Yes They are / no they are not For I = am They, we, you = are He, She, It = Is Contoh dalam kalimat : (+) He is playing badminton now (-) He isn’t playing badminton now. (?) Is he playing badminton now. c. Present Perfect Tense (Waktu Sempurna Sekarang) Rumus : subject+auxiliary verb+main verb Contoh : (+) you have eaten mine. (-) she has not been to Rome (?) have you finished d. Present Perfect Continuous Tense (Waktu Berlangsung Sempurna Sekarang) Rumus : (+): S + have/has + been + Ving (-): S + have/has + not + been + Ving (?): Have/has + S + been + Ving Contoh : (+) She has been going to Malang since evening. (+) We have been riding a horse for three days (-) She hasn’t been going to Malang since evening. (-) We haven’t been riding a horse for three days. (?) Has she been going to Malang ? (?) Have He been riding a horse for three days ? 4. Future Tense (Akan Datang) a. Simple Future Tense (Waktu Akan Datang Sederhana) Rumus : subject+auxiliary verb WILL+main verb Contoh : (+) I will visit to yogyakarta tomorrow. (+) he will met girl friend by seven o’clock (?) Will he go to America next month? (+) President shall at Nederland the day after tomorrow. (-) President shall not at Nederland the day after tomorrow. (?) Shall President at Nederland the day after tomorrow? b. Future Continuous Tense (Waktu Berlangsung Akan Datang) Rumus : subject+auxiliary verb WILL+auxiliary verb BE+main verb Contoh : (+) I will be writing a comic. (+) I will be studying tomorrow night. (-) I will not writing a comic. (-) I will not be studying tomorrow night. (?) Will I be writing a comic ? (?) Will I be studying tomorrow night ? c. Future Perfect Tense (Waktu Sempurna Akan Datang) Rumus : subject+auxiliary verb WILL+auxiliary verb HAVE+main verb Contoh : (+) Iwill havefinishedby 10am. (+) Youwill haveforgottenme by then. (-) Shewillnothavegoneto school. (-) Wewillnothaveleft. (?) Willyou havearrived? (?) Willthey havereceivedit? d. Future Perfect Continuous Tense (Waktu Berlangsung Sempurna Akan Datang) Rumus : subject+auxiliary verb WILL+auxiliary verb HAVE+auxiliary verb BE+main verb Contoh : (+) I will have been reading a news paper. (+) He will have been listening music. (-) I will haven’t been reading a news paper. (-) He will haven’t listening a music. (?) Will I have been riding a news paper ? (?) Will He have listening a music ?