tag:blogger.com,1999:blog-31558308245213781292024-03-14T00:13:43.940+07:00Always Moo HappinessNulis sesuatu yang menurutku penting...Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.comBlogger31125tag:blogger.com,1999:blog-3155830824521378129.post-77456642125180308622014-09-17T08:38:00.001+07:002014-09-17T08:38:05.181+07:00SERTIFIKAT TOEFL DAN KOMPUTER<div dir="ltr" style="text-align: left;" trbidi="on">
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<span class="null">Buat kakak smua yang mau bikin sertifikat TOEFL dan
komputer utk CPNS, silahkan sms/WA 085316791588, invite juga 7d1c3818,
sampel sertifikat akan saya kirim via inbox atau BBM. Don't worry
lembaga udah teregistrasi dan terakreditasi A. Masa berlaku sertifikat
TOEFL 2 tahun. Biaya 250rb aja kak.. So, tunggu apa lagi, lengkapi
segera persyaratan administrasi CPNS kakak smua! We will help u better n
be succes guys!</span></div>
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Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-48861502207214345102012-12-10T11:20:00.005+07:002012-12-10T11:20:54.448+07:00RPP KKPI--KD Membukukan Mutasi Piutang ke Kartu Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">RENCANA
PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%;">(</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">RPP</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bidang Studi Keahlian<span style="mso-tab-count: 1;"> </span>: Bisnis dan Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Program Studi Keahlian<span style="mso-tab-count: 1;"> </span>: Keuangan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kompetensi Keahlian<span style="mso-tab-count: 1;"> </span>: Akuntansi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mata Pelajaran<span style="mso-tab-count: 1;"> </span>: Kompetensi Kejuruan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kelas/Semester<span style="mso-tab-count: 1;"> </span>: XI/1<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pertemuan Ke-<span style="mso-tab-count: 1;"> </span>: 6 (enam)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alokasi Waktu<span style="mso-tab-count: 1;"> </span>: 3 jam pelajaran (@ 45 menit)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Standar Kompetensi<span style="mso-tab-count: 1;"> </span>: Mengelola Kartu Piutang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kompetensi Dasar<span style="mso-tab-count: 1;"> </span>: Membukukan Mutasi Piutang Ke Kartu Piutang <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Indikator<span style="mso-tab-count: 1;"> </span>:<span style="mso-spacerun: yes;">
</span><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
memverifikasi data pelanggan dengan benar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
memverifikasi data mutasi piutang dengan teliti<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
melakukan tindakan jika ada pelanggan yang tidak dapat diidentifikasi dengan
penuh tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">TUJUAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setelah
mengikuti pembelajaran, diharapkan siswa dapat:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
data pelanggan dengan benar dan mandiri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
data mutasi piutang dengan benar, teliti, dan tanggung jawab.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Melakukan
tindakan jika ada pelanggan yang tidak dapat diidentifikasi dengan benar dan
penuh tanggung jawab.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">MATERI AJAR</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
Data Pelanggan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 49.6pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
data pelanggan adalah kegiatan yang dilakukan untuk memeriksa kebenaran data
para pelanggan yang meliputi nama, alamat, lamanya jadi pelanggan, kredit
maksimal yang pernah diberikan kepadanya, kelancaran pengembalian kredit pada
periode-periode yang lalu dan kondisi ekonomi masyarakat di sekitar usaha
pelanggan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
Data Mutasi Piutang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 49.6pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Adalah
kegiatan yang dilakukan untuk mengenali data mutasi piutang agar diketahui
keabsahan data yang meliputi keabsahan moril yaitu berhubungan dengan otorisasi
data/bukti dan keabsahan materiil yaitu berhubungan dengan jumlah nominal yang
tertulis pada bukti/data sudah menunjukkan angka yang benar atau belum.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pelanggan
yang tidak dapat diidentifikasi adalah pelanggan yang tidak dapat dikenali atau
pelanggan yang tidak memiliki identitas. Jika terdapat pelanggan yang tidak
dapat dikenali identitasnya maka sebaiknya pengajuan kredit dari pelanggan
tersebut ditunda dulu sampai diketahui identitas pelanggan tersebut atau bila
perlu dibatalkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 49.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">METODE PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Student
Centre Learning (Group)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Metode
Pembelajaran : Ceramah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KEGIATAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
mencapai tujuan pembelajaran yang telah ditetapkan dimuka, langkah-langkah
pembelajaran dirancang agar dapat diselesaikan dalam 1 kali pertemuan sebanyak
3 jam pelajaran @ 45 menit dengan strategi pembelajaran sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 26.7pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" width="33">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -3.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">No.<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" width="71">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alokasi Waktu<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" width="255">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Pembelajaran<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pendidikan Karakter<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pendidikan <i style="mso-bidi-font-style: normal;">lifeskill</i>/<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KWU<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">10’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Awal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa membersihkan lingkungan dalam maupun luar kelas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berdoa bersama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memberi salam<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Presensi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri;">Guru </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">m</span><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Peduli lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius/Taqwa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Cinta damai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Peduli lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius/Taqwa</span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Beretika <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kedisiplinan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">2.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">105’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Inti<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo7; text-indent: -15.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Eksplorasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menggali kemampuan/pengetahuan siswa melalui
pertanyaan-pertanyaan sehubungan dengan materi pada pertemuan sebelumnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan tentang verifikasi data pelanggan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan tentang cara mengidentifikasi data mutasi
piutang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan tentang pelanggan
yang tidak dapat diidentifikasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Elaborasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru membagi soal kepada tiap-tiap siswa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dengan bimbingan guru, siswa mengerjakan soal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menunjuk siswa secara acak untuk menjelaskan jawaban
atas soal yang telah diberikan di depan kelas kemudian membahas bersama-sama
dengan siswa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Konfirmasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo10; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setelah pembahasan, guru memberikan tanggapan/penguatan atas
penjelasan siswa mengenai soal yang telah diberikan guru.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Demokrasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa saling menghargai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berani berpendapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa saling menghargai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertanggung jawab<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kreatif dan inovatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa saling menghargai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertanggung jawab<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan
Akhir/Penutup<o:p></o:p></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru memberikan refleksi dan bersama-sama dengan murid
membuat kesimpulan mengenai materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru mengevaluasi pembelajaran pada pertemuan ke-6.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru menyampaikan rencana pembelajaran pada pertemuan ke-7.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru menginstruksikan pada siswa untuk mempelajari materi
selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Berdoa bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru memberi salam penutup.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Cinta damai<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Evaluatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Perencanaan yang matang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Beretika <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">SUMBER BAHAN, ALAT DAN MEDIA
PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Sumber
Bahan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Somantri
Hendi. 2004. <i style="mso-bidi-font-style: normal;">Memahami Akuntansi SMK Seri
B</i>. Bandung: Armico.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Utomo
Satrio Budi. <i style="mso-bidi-font-style: normal;">Modul Mengelola Kartu
Piutang. </i>Diakses melalui<span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Candara","sans-serif";"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html"><span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</span></a></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alat</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo13; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alat tulis kantor<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Hand out materi<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Media</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"> <b style="mso-bidi-font-weight: normal;">Pembelajaran</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Papan tulis dan kelengkapannya<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Laptop<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">LCD<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
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<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">PENILAIAN HASIL BELAJAR<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Teknik
Penilaian<span style="mso-tab-count: 1;"> </span>: Tes Tertulis<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bentuk
Penilaian<span style="mso-tab-count: 1;"> </span>: Uraian<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Instrumen
Penilaian<span style="mso-tab-count: 1;"> </span>: Terlampir<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -14.15pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 248.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center; text-indent: .55pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Karanganyar, November 2012<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mengetahui,
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Guru Mata
Pelajaran<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span>Mahasiswa
Praktikan<span style="mso-tab-count: 3;"> </span><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
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<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;"><u>Endang Mardiyati, S.Pd.</u><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><u>Dhany Efita Sari</u><o:p></o:p></b></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 276.45pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span><b style="mso-bidi-font-weight: normal;">NIP. 19690606 200801 2 027</b><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">NIM. K7409036<u><o:p></o:p></u></b></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Dosen
Pembimbing<span style="mso-tab-count: 4;"> </span><o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><u>Dr. Susilaningsih, M. Bus</u><span style="mso-tab-count: 3;"> </span><u><o:p></o:p></u></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>NIP.
19590530 198603 2 001<span style="mso-tab-count: 1;"> </span></span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">LAMPIRAN<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Instrumen
Soal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan apa yang dimaksud dengan memverifikasi data pelanggan!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan apa yang dimaksud dengan memverifikasi data mutasi piutang!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Untuk keperluan mengisi kartu piutang, data pelanggan apa saja yang
diperlukan?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan bagaimana data mutasi piutang dinyatakan sah untuk dicatat ke
dalam kartu piutang?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan manfaat kartu piutang bagi para pelanggan!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; tab-stops: 318.95pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman";">Lembar Kerja Siswa<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman";">Kunci Jawaban<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman";">Memverifikasi data pelanggan adalah kegiatan yang
dilakukan untuk menguji kebenaran data pelanggan yang meliputi nama, alamat,
saldo piutang awal/akhir periode, no. rek dan data lain yang terkait dengan
pengiriman kartu piutang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman";">Memverifikasi data
piutang adalah kegiatan yang dilakukan untuk menguji kebenaran data mutasi
piutang baik penambahan maupun pengurangan sehubungan dengan pencatatan pada
kartu piutang.</span><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Untuk keperluan pencatatan pada
kartu piutang, diperlukan data pelanggan meliputi: nama, alamat lengkap, dan
saldo awal/akhir piutang pada suatu periode.</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Data mutasi piutang dinyatakan
sah apabila memenuhi:</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo20; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keabsahan
moril yaitu sah yang dilihat dari otorisasi (penandatanganan) bukti tersebut
oleh pihak-pihak yang berwenang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo20; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keabsahan
materiil yaitu sah yang dilihat dari nilai rupiah yang tertulis pada data
mutasi piutang, baik angka per angka maupun jumlahnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Manfaat
kartu piutang bagi para pelanggan adalah untuk mengetahui saldo hutangnya
beserta mutasi-mutasi yang terjadi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Norma
Penilaian<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KKM: 75<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 40.85pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 533px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Skor Perolehan<o:p></o:p></span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.95pt;" width="312">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Soal Nomor<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Jumlah Skor<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Nilai Akhir<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">2<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">3<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">5<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">100%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">100<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">100<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">75%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">80<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">80<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">50%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">60<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">60<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">25%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">40<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Salah semua<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keterangan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa
yang memperoleh nilai akhir di bawah 75, harus mengerjakan ulang soal yang
sama, setelah mendapatkan bimbingan dari guru sampai siswa tersebut mendapatkan
nilai di atas 75.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-62263393452347455162012-12-10T11:20:00.003+07:002012-12-10T11:20:39.728+07:00RPP KKPI--KD Membukukan Mutasi Piutang ke Kartu Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<br />
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">RENCANA
PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%;">(</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">RPP</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bidang Studi Keahlian<span style="mso-tab-count: 1;"> </span>: Bisnis dan Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Program Studi Keahlian<span style="mso-tab-count: 1;"> </span>: Keuangan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kompetensi Keahlian<span style="mso-tab-count: 1;"> </span>: Akuntansi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mata Pelajaran<span style="mso-tab-count: 1;"> </span>: Kompetensi Kejuruan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kelas/Semester<span style="mso-tab-count: 1;"> </span>: XI/1<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pertemuan Ke-<span style="mso-tab-count: 1;"> </span>: 6 (enam)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alokasi Waktu<span style="mso-tab-count: 1;"> </span>: 3 jam pelajaran (@ 45 menit)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Standar Kompetensi<span style="mso-tab-count: 1;"> </span>: Mengelola Kartu Piutang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kompetensi Dasar<span style="mso-tab-count: 1;"> </span>: Membukukan Mutasi Piutang Ke Kartu Piutang <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Indikator<span style="mso-tab-count: 1;"> </span>:<span style="mso-spacerun: yes;">
</span><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
memverifikasi data pelanggan dengan benar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
memverifikasi data mutasi piutang dengan teliti<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
melakukan tindakan jika ada pelanggan yang tidak dapat diidentifikasi dengan
penuh tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">TUJUAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setelah
mengikuti pembelajaran, diharapkan siswa dapat:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
data pelanggan dengan benar dan mandiri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
data mutasi piutang dengan benar, teliti, dan tanggung jawab.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Melakukan
tindakan jika ada pelanggan yang tidak dapat diidentifikasi dengan benar dan
penuh tanggung jawab.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">MATERI AJAR</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
Data Pelanggan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 49.6pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
data pelanggan adalah kegiatan yang dilakukan untuk memeriksa kebenaran data
para pelanggan yang meliputi nama, alamat, lamanya jadi pelanggan, kredit
maksimal yang pernah diberikan kepadanya, kelancaran pengembalian kredit pada
periode-periode yang lalu dan kondisi ekonomi masyarakat di sekitar usaha
pelanggan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memverifikasi
Data Mutasi Piutang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 49.6pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Adalah
kegiatan yang dilakukan untuk mengenali data mutasi piutang agar diketahui
keabsahan data yang meliputi keabsahan moril yaitu berhubungan dengan otorisasi
data/bukti dan keabsahan materiil yaitu berhubungan dengan jumlah nominal yang
tertulis pada bukti/data sudah menunjukkan angka yang benar atau belum.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pelanggan
yang tidak dapat diidentifikasi adalah pelanggan yang tidak dapat dikenali atau
pelanggan yang tidak memiliki identitas. Jika terdapat pelanggan yang tidak
dapat dikenali identitasnya maka sebaiknya pengajuan kredit dari pelanggan
tersebut ditunda dulu sampai diketahui identitas pelanggan tersebut atau bila
perlu dibatalkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 49.6pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">METODE PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Student
Centre Learning (Group)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Metode
Pembelajaran : Ceramah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KEGIATAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
mencapai tujuan pembelajaran yang telah ditetapkan dimuka, langkah-langkah
pembelajaran dirancang agar dapat diselesaikan dalam 1 kali pertemuan sebanyak
3 jam pelajaran @ 45 menit dengan strategi pembelajaran sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 26.7pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" width="33">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -3.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">No.<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" width="71">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alokasi Waktu<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" width="255">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Pembelajaran<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pendidikan Karakter<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pendidikan <i style="mso-bidi-font-style: normal;">lifeskill</i>/<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KWU<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">10’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Awal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa membersihkan lingkungan dalam maupun luar kelas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berdoa bersama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memberi salam<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Presensi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri;">Guru </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">m</span><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Peduli lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius/Taqwa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Cinta damai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Peduli lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius/Taqwa</span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Beretika <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kedisiplinan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">2.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">105’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Inti<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo7; text-indent: -15.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Eksplorasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menggali kemampuan/pengetahuan siswa melalui
pertanyaan-pertanyaan sehubungan dengan materi pada pertemuan sebelumnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan tentang verifikasi data pelanggan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan tentang cara mengidentifikasi data mutasi
piutang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 22.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo8; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan tentang pelanggan
yang tidak dapat diidentifikasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Elaborasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru membagi soal kepada tiap-tiap siswa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dengan bimbingan guru, siswa mengerjakan soal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menunjuk siswa secara acak untuk menjelaskan jawaban
atas soal yang telah diberikan di depan kelas kemudian membahas bersama-sama
dengan siswa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Konfirmasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo10; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setelah pembahasan, guru memberikan tanggapan/penguatan atas
penjelasan siswa mengenai soal yang telah diberikan guru.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Demokrasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa saling menghargai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berani berpendapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa saling menghargai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertanggung jawab<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kreatif dan inovatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa saling menghargai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertanggung jawab<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan
Akhir/Penutup<o:p></o:p></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru memberikan refleksi dan bersama-sama dengan murid
membuat kesimpulan mengenai materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru mengevaluasi pembelajaran pada pertemuan ke-6.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru menyampaikan rencana pembelajaran pada pertemuan ke-7.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru menginstruksikan pada siswa untuk mempelajari materi
selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Berdoa bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru memberi salam penutup.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Cinta damai<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Evaluatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Perencanaan yang matang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Beretika <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">SUMBER BAHAN, ALAT DAN MEDIA
PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Sumber
Bahan<o:p></o:p></span></b></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Somantri
Hendi. 2004. <i style="mso-bidi-font-style: normal;">Memahami Akuntansi SMK Seri
B</i>. Bandung: Armico.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Utomo
Satrio Budi. <i style="mso-bidi-font-style: normal;">Modul Mengelola Kartu
Piutang. </i>Diakses melalui<span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Candara","sans-serif";"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html"><span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</span></a></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alat</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo13; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alat tulis kantor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo13; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Hand out materi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Media</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"> <b style="mso-bidi-font-weight: normal;">Pembelajaran</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Papan tulis dan kelengkapannya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Laptop<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">LCD<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">PENILAIAN HASIL BELAJAR<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Teknik
Penilaian<span style="mso-tab-count: 1;"> </span>: Tes Tertulis<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bentuk
Penilaian<span style="mso-tab-count: 1;"> </span>: Uraian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Instrumen
Penilaian<span style="mso-tab-count: 1;"> </span>: Terlampir<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -14.15pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 248.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center; text-indent: .55pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Karanganyar, November 2012<o:p></o:p></span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mengetahui,
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Guru Mata
Pelajaran<span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span>Mahasiswa
Praktikan<span style="mso-tab-count: 3;"> </span><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;"><u>Endang Mardiyati, S.Pd.</u><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><u>Dhany Efita Sari</u><o:p></o:p></b></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 276.45pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span><b style="mso-bidi-font-weight: normal;">NIP. 19690606 200801 2 027</b><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">NIM. K7409036<u><o:p></o:p></u></b></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm;">
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<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 71.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Dosen
Pembimbing<span style="mso-tab-count: 4;"> </span><o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><u>Dr. Susilaningsih, M. Bus</u><span style="mso-tab-count: 3;"> </span><u><o:p></o:p></u></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>NIP.
19590530 198603 2 001<span style="mso-tab-count: 1;"> </span></span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
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<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
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<div align="center" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">LAMPIRAN<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Instrumen
Soal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan apa yang dimaksud dengan memverifikasi data pelanggan!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan apa yang dimaksud dengan memverifikasi data mutasi piutang!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Untuk keperluan mengisi kartu piutang, data pelanggan apa saja yang
diperlukan?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan bagaimana data mutasi piutang dinyatakan sah untuk dicatat ke
dalam kartu piutang?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo17; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Jelaskan manfaat kartu piutang bagi para pelanggan!<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; tab-stops: 318.95pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman";">Lembar Kerja Siswa<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo18; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman";">Kunci Jawaban<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman";">Memverifikasi data pelanggan adalah kegiatan yang
dilakukan untuk menguji kebenaran data pelanggan yang meliputi nama, alamat,
saldo piutang awal/akhir periode, no. rek dan data lain yang terkait dengan
pengiriman kartu piutang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-family: "Times New Roman";">Memverifikasi data
piutang adalah kegiatan yang dilakukan untuk menguji kebenaran data mutasi
piutang baik penambahan maupun pengurangan sehubungan dengan pencatatan pada
kartu piutang.</span><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Untuk keperluan pencatatan pada
kartu piutang, diperlukan data pelanggan meliputi: nama, alamat lengkap, dan
saldo awal/akhir piutang pada suatu periode.</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">Data mutasi piutang dinyatakan
sah apabila memenuhi:</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo20; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keabsahan
moril yaitu sah yang dilihat dari otorisasi (penandatanganan) bukti tersebut
oleh pihak-pihak yang berwenang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo20; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keabsahan
materiil yaitu sah yang dilihat dari nilai rupiah yang tertulis pada data
mutasi piutang, baik angka per angka maupun jumlahnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo19; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Manfaat
kartu piutang bagi para pelanggan adalah untuk mengetahui saldo hutangnya
beserta mutasi-mutasi yang terjadi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Norma
Penilaian<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KKM: 75<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 40.85pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 533px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Skor Perolehan<o:p></o:p></span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.95pt;" width="312">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Soal Nomor<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Jumlah Skor<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Nilai Akhir<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">2<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">3<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">5<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">100%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">100<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">100<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">75%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">16<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">80<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">80<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">50%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">60<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">60<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">25%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">8<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">40<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.85pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Salah semua<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.55pt;" valign="top" width="69">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 45.6pt;" valign="top" width="61">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.45pt;" valign="top" width="70">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.8pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keterangan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa
yang memperoleh nilai akhir di bawah 75, harus mengerjakan ulang soal yang
sama, setelah mendapatkan bimbingan dari guru sampai siswa tersebut mendapatkan
nilai di atas 75.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-69016707967853350302012-12-10T11:17:00.003+07:002012-12-10T11:17:42.281+07:00RPP KKPI--KD Mengidentifikasi Data Piutang Lainnya<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">RENCANA
PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%;">(</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">RPP</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 150%;">)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bidang Studi Keahlian<span style="mso-tab-count: 1;"> </span>: Bisnis dan Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Program Studi Keahlian<span style="mso-tab-count: 1;"> </span>: Keuangan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kompetensi Keahlian<span style="mso-tab-count: 1;"> </span>: Akuntansi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mata Pelajaran<span style="mso-tab-count: 1;"> </span>: Kompetensi Kejuruan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kelas/Semester<span style="mso-tab-count: 1;"> </span>: XI/1<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pertemuan Ke-<span style="mso-tab-count: 1;"> </span>: 5 (lima)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alokasi Waktu<span style="mso-tab-count: 1;"> </span>: 3 jam pelajaran (@ 45 menit)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Standar Kompetensi<span style="mso-tab-count: 1;"> </span>: Mengelola Kartu Piutang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kompetensi Dasar<span style="mso-tab-count: 1;"> </span>: Mengidentifikasi Data Piutang: <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Data Mutasi Piutang lainnya Diidentifikasi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Indikator<span style="mso-tab-count: 1;"> </span>:<span style="mso-spacerun: yes;">
</span><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
mengidentifikasi data mutasi piutang lainnya dengan benar dan teliti.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Dapat
menghitung mutasi piutang lainnya dengan jujur dan teliti.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">TUJUAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setelah
mengikuti pembelajaran, diharapkan siswa dapat:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mengidentifikasi
data mutasi piutang lainnya dengan benar dan teliti.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Menghitung
mutasi piutang lainnya dengan benar dan jujur.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">MATERI AJAR</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mengidentifikasi
data mutasi piutang lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Adalah
kegiatan yang dilakukan untuk mencari dan mengelompokkan data-data yang
mengakibatkan perubahan pada saldo piutang masing-masing pelanggan yang berasal
dari transaksi selain penjualan barang atau jasa secara kredit.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Menghitung
mutasi piutang lainnya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan
yang dilakukan untuk menghitung perubahan-perubahan bertambah dan berkurangnya
jumlah piutang selain dari penjualan barang/jasa secara kredit maupun
pelunasan/pembayaran piutang sehingga diketahui saldo piutang masing-masing
langganan tiap akhir periode.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">METODE PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; tab-stops: 177.2pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Strategi
Pembelajaran <span style="mso-tab-count: 1;"> </span>: Student Centre
Learning (Group)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; tab-stops: 177.2pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Model
Pembelajaran<span style="mso-tab-count: 1;"> </span>: <i style="mso-bidi-font-style: normal;">Cooperative Learning: Think Pair Share</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo5; tab-stops: 177.2pt; text-indent: -21.25pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Metode
Pembelajaran <span style="mso-tab-count: 1;"> </span>: Ceramah,
Demonstrasi, dan Diskusi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KEGIATAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Untuk
mencapai tujuan pembelajaran yang telah ditetapkan dimuka, langkah-langkah
pembelajaran dirancang agar dapat diselesaikan dalam 1 kali pertemuan sebanyak
3 jam pelajaran @ 45 menit dengan strategi pembelajaran sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 26.7pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" width="33">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -3.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">No.<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" width="71">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alokasi Waktu<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" width="255">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Pembelajaran<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pendidikan Karakter<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Pendidikan <i style="mso-bidi-font-style: normal;">lifeskill</i>/<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KWU<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">1.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">10’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Awal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa membersihkan lingkungan dalam maupun luar kelas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berdoa bersama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Memberi salam<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Presensi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri;">Guru </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">m</span><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo6; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Apersesi materi pada pertemuan sebelumnya tentang
mengidentifikasi saldo awal piutang, data piutang masing-masing pelanggan,
dan menghitung mutasi piutang masing-masing pelanggan.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Peduli lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius/Taqwa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Cinta damai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Peduli lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius/Taqwa</span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Beretika <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kedisiplinan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Berwawasan luas<o:p></o:p></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">2.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">105’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan Inti<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo7; text-indent: -15.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Eksplorasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 29.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -11.8pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan pengertian dan cara
mengidentifikasi saldo awal piutang masing-masing pelanggan, mengidentifikasi
data piutang masing-masing pelanggan dan menghitung mutasi piutang masing-masing
pelanggan dengan menggunakan presentasi PowerPoint.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 29.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo8; text-indent: -11.8pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru mendemostrasikan cara menghitung
mutasi piutang lainnya melalui contoh kasus perhitungan mutasi piutang
lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Elaborasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru menjelaskan model pembelajaran <i style="mso-bidi-font-style: normal;">think pair share </i>yang akan digunakan beserta penjelasan aturan
mainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tahapan <i style="mso-bidi-font-style: normal;">Think:</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru memberikan soal/kasus mengenai perhitungan mutasi
piutang lainnya kemudian tiap siswa mengerjakan soal/kasus tersebut secara
individual. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo9; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tahapan <i style="mso-bidi-font-style: normal;">Pair:</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa dikelompokkan dengan teman sebangkunya kemudian siswa
mendiskusikan soal/kasus yang telah dikerjakannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo18; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tahapan <i style="mso-bidi-font-style: normal;">Share:</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru memilih secara acak satu pasang siswa untuk berbagi
pendapat atau presentasi di depan kelas mengenai jawaban atas kasus yang
telah dikerjakan dan didiskusikan dengan bimbingan guru.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo7; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Konfirmasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setelah siswa presentasi, siswa lain boleh memberikan
tanggapan atau pertanyaan terhadap jawaban atas kasus tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Guru memberikan tanggapan/penguatan untuk hasil diskusi
siswa.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kerja sama <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berani berpendapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Menghargai pendapat orang lain<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Berani berpendapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Memberikan apresiasi positif bagi
sesamanya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Inovatif dan kreatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255">
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kegiatan
Akhir/Penutup<o:p></o:p></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru memberikan refleksi dan bersama-sama dengan murid
membuat kesimpulan mengenai materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru mengevaluasi pembelajaran pada pertemuan ke-5.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru menyampaikan rencana pembelajaran pada pertemuan ke-6.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru menginstruksikan pada siswa untuk mempelajari materi
selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Berdoa bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l6 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; mso-bidi-font-family: "Times New Roman";">Guru memberi salam penutup.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Cinta damai<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Evaluatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Perencanaan yang matang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Beretika <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">SUMBER BAHAN, ALAT DAN MEDIA
PEMBELAJARAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Sumber
Bahan<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Somantri
Hendi. 2004. <i style="mso-bidi-font-style: normal;">Memahami Akuntansi SMK Seri
B</i>. Bandung: Armico.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Utomo
Satrio Budi. <i style="mso-bidi-font-style: normal;">Modul Mengelola Kartu
Piutang. </i>Diakses melalui<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</a></span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -14.2pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alat</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo13; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Alat tulis kantor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo13; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Hand out materi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo12; text-indent: -14.15pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Media</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"> <b style="mso-bidi-font-weight: normal;">Pembelajaran</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Papan tulis dan kelengkapannya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Laptop<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo14; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">LCD<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">PENILAIAN HASIL BELAJAR<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Teknik
Penilaian<span style="mso-tab-count: 1;"> </span>: Tes Tertulis<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bentuk
Penilaian<span style="mso-tab-count: 1;"> </span>: Uraian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo15; tab-stops: 5.0cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Instrumen
Penilaian<span style="mso-tab-count: 1;"> </span>: Terlampir<o:p></o:p></span></div>
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="page-break-before: always;" />
<br clear="all" style="page-break-before: always;" />
</span>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: right; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Karanganyar,<span style="mso-spacerun: yes;"> </span>November 2012<o:p></o:p></span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mengetahui,
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>Guru Mata Pelajaran<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 4;"> </span>
Mahasiswa Praktikan<span style="mso-tab-count: 3;"> </span><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;"><u>Endang
Mardiyati, S.Pd.</u><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><u>Dhany
Efita Sari</u><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">NIP. 19690606 200801 2 027</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><b style="mso-bidi-font-weight: normal;">NIM. K7409036<o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Dosen
Pembimbing<span style="mso-tab-count: 4;"> </span><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 45.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><u>Dr. Susilaningsih, M.Bus</u><span style="mso-tab-count: 3;"> </span><u><o:p></o:p></u></span></b></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>NIP.
19590530 198603 2 001</span></b><span lang="EN-US" style="font-family: "Candara","sans-serif";"><o:p></o:p></span></div>
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">LAMPIRAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo16; text-indent: -18.0pt;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Instrumen
Soal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Nyonya
Soimah menyewa satu ruangan untuk usaha tokonya. Pada tanggal 1 Juli 2010 Ny.
Soimah membayar sewa ruang tokonya sebesar Rp 3.600.000,00 untuk jangka waktu 1
tahun sejak tanggal 1 Juli 2010. Hitunglah besarnya piutang Ny. Soimah (Piutang
Sewa) pada tanggal 31 Desember 2010!<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman";">Lembar Kerja Siswa<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-bidi-font-weight: bold; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><!--[endif]--><b><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman";">Kunci Jawaban<o:p></o:p></span></b></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Besarnya
piutang Ny. Soimah (Piutang Sewa) per 31 Desember 2010 dapat dihitung sebagai
berikut:<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Saldo
piutang per 1 Juli 2010<span style="mso-tab-count: 5;"> </span>Rp<span style="mso-spacerun: yes;"> </span>3.600.000,00<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Sewa
yang sudah menjadi beban selama 6 bulan<span style="mso-tab-count: 2;"> </span><o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">(1
Juli s/d 31 Desember 2010 </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">→</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"> 6/12 x 3.600.000)<span style="mso-tab-count: 2;"> </span><u>Rp 1.800.000,00<o:p></o:p></u></span></div>
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o:spt="32" o:oned="t" path="m,l21600,21600e" filled="f">
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height:0;z-index:251661312' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 432px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 112px; z-index: 251661312;"><img height="2" src="file:///C:/DOCUME~1/OP_LOR/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" v:shapes="_x0000_s1027" width="112" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1026"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:324.55pt;margin-top:15.4pt;width:82.4pt;height:0;z-index:251660288'
o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 432px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 112px; z-index: 251660288;"><img height="2" src="file:///C:/DOCUME~1/OP_LOR/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_s1026" width="112" /></span><!--[endif]--><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Saldo piutang per 31 Desember 2010<span style="mso-tab-count: 4;"> </span>Rp 1.800.000,00<o:p></o:p></span></div>
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<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Norma
Penilaian<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">KKM: 75<o:p></o:p></span></b></div>
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<tr style="height: 28.1pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 28.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 291.25pt;" width="388">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kriteria
Penilaian<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Skor Perolehan<o:p></o:p></span></b></div>
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<td style="border-left: none; border: solid black 1.0pt; height: 28.1pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.85pt;" width="68">
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Nilai Akhir<o:p></o:p></span></b></div>
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<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 291.25pt;" valign="top" width="388">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Menuliskan saldo awal piutang lainnya
dengan benar<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20</span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">%<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.85pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">20<o:p></o:p></span></div>
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<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 291.25pt;" valign="top" width="388">
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<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Kebenaran dalam </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">penjumlahan atau pengurangan data
mutasi terhadap saldo piutang lainnya<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">50%<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.85pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">50<o:p></o:p></span></div>
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<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 291.25pt;" valign="top" width="388">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Menghitung saldo akhir piutang
lainnya dengan benar<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">30</span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.85pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">30<o:p></o:p></span></div>
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<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 354.05pt;" valign="top" width="472">
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Total Nilai<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.85pt;" valign="top" width="68">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">100<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Keterangan:<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Siswa
yang memperoleh nilai akhir di bawah 75, harus mengerjakan ulang soal yang
sama, setelah mendapatkan bimbingan dari guru sampai siswa tersebut mendapatkan
nilai di atas 75.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal">
<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-48121732807782342272012-12-10T11:15:00.001+07:002012-12-10T11:15:21.713+07:00SOAL LATIHAN KD: Mengidentifikasi Data Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
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<span class="Apple-style-span" style="font-size: 19px; line-height: 28px;"><b></b></span></div>
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<b><b><span lang="EN-US" style="font-size: 14pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;">SOAL LATIHAN<o:p></o:p></span></span></b></b></div>
<b>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="font-size: 14pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: Verdana, sans-serif;">KD: Mengidentifikasi
Data Piutang</span><span class="Apple-style-span" style="font-family: 'Times New Roman', serif;"><o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="font-family: 'Times New Roman', serif; text-align: center; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;"><br /></span></b></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableLightShadingAccent5" style="border-bottom-style: none; border-collapse: collapse; border-color: initial; border-left-style: none; border-right-style: none; border-top-style: none; border-width: initial; font-family: 'Times New Roman', serif; margin-left: 6.75pt; margin-right: 6.75pt; width: 662px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td colspan="3" style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.0pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 5; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><b><span lang="EN-US" style="color: #31849b; font-size: 12pt;">KARTU PIUTANG</span></b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><o:p></o:p></span></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 5; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<br /></div>
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<td colspan="4" style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 255.5pt;" valign="top" width="341">
<div align="left" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 1; tab-stops: 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Nama debitor<span style="mso-spacerun: yes;"> </span>: Toko RAHAYU<o:p></o:p></span></span></b></div>
<div align="left" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 1; tab-stops: 72.55pt 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Alamat<span style="mso-spacerun: yes;"> </span>: Karanganyar<o:p></o:p></span></span></b></div>
<div align="left" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 1; tab-stops: 72.55pt 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">No. Rekening : 01<o:p></o:p></span></span></b></div>
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<tr style="mso-yfti-irow: 0;">
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: -5.4pt; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tanggal<o:p></o:p></span></span></b></div>
</td>
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Nomor Bukti<o:p></o:p></span></span></div>
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<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Keterangan <o:p></o:p></span></span></div>
</td>
<td colspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.95pt;" valign="top" width="171">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Mutasi (Rp)<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Saldo (Rp)<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">KREDIT<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="center" class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">KREDIT<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 1<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Saldo <o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.600.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 2<o:p></o:p></span></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">F. 501<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pembayaran n/30<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.350.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">8.950.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 4.95pt;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 11<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">BKM 516<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Faktur no. 411<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.600.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.350.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 22<o:p></o:p></span></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">F. 511<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pembayaran n/30<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.750.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">8.100.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 26<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">BKM 521<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Faktur No. 501<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.000.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">5.100.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div class="MsoNormal" style="line-height: normal; mso-element-anchor-horizontal: page; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: 82.4pt; mso-element-top: 12.4pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightShadingAccent5" style="border-bottom-style: none; border-collapse: collapse; border-color: initial; border-left-style: none; border-right-style: none; border-top-style: none; border-width: initial; margin-left: -15.9pt; width: 662px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td colspan="3" style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.0pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 5; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><b><span lang="EN-US" style="color: #31849b; font-size: 12pt;">KARTU PIUTANG</span></b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><o:p></o:p></span></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 5; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="4" style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 255.2pt;" valign="top" width="340">
<div align="left" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 1; tab-stops: 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Nama debitor<span style="mso-spacerun: yes;"> </span>: PD CAHAYA<o:p></o:p></span></span></b></div>
<div align="left" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 1; tab-stops: 72.55pt 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Alamat<span style="mso-spacerun: yes;"> </span>: Surakarta <o:p></o:p></span></span></b></div>
<div align="left" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 1; tab-stops: 72.55pt 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">No. rekening<span style="mso-spacerun: yes;"> </span>: 02<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: -5.4pt; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tanggal<o:p></o:p></span></span></b></div>
</td>
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Nomor Bukti<o:p></o:p></span></span></div>
</td>
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Keterangan <o:p></o:p></span></span></div>
</td>
<td colspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Mutasi (Rp)<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Saldo (Rp)<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">KREDIT<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">KREDIT<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 1<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Saldo <o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.850.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 3<o:p></o:p></span></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">BKM 512<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Faktur no. 415<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">2.250.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1.600.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 8<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">F. 503<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pembayaran n/30<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.750.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><span lang="EN-US" style="color: #31849b; font-size: 12pt;">5.</span><span style="color: #31849b; font-size: 12pt;">350</span><span lang="EN-US" style="color: #31849b; font-size: 12pt;">.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 15<o:p></o:p></span></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">BKM 519<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Faktur no. 415<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">1.600.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><span style="color: #31849b; font-size: 12pt;">3.750</span><span lang="EN-US" style="color: #31849b; font-size: 12pt;">.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightShadingAccent5" style="border-bottom-style: none; border-collapse: collapse; border-color: initial; border-left-style: none; border-right-style: none; border-top-style: none; border-width: initial; font-family: 'Times New Roman', serif; margin-left: -15.9pt; width: 643px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td colspan="3" style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.0pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 5; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;"><b><span lang="EN-US" style="color: #31849b; font-size: 12pt;">KARTU PIUTANG</span></b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><o:p></o:p></span></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 5; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="4" style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.1pt;" valign="top" width="321">
<div align="left" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 1; tab-stops: 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Nama debitor<span style="mso-spacerun: yes;"> </span>: Toko SURYA<o:p></o:p></span></span></b></div>
<div align="left" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 1; tab-stops: 72.55pt 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Alamat<span style="mso-spacerun: yes;"> </span>: Sukoharjo<o:p></o:p></span></span></b></div>
<div align="left" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 1; tab-stops: 72.55pt 324.0pt; text-align: left; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">No. rekening<span style="mso-spacerun: yes;"> </span>: 03<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="line-height: normal; margin-left: -5.4pt; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Tanggal<o:p></o:p></span></span></b></div>
</td>
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Nomor Bukti<o:p></o:p></span></span></div>
</td>
<td rowspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Keterangan <o:p></o:p></span></span></div>
</td>
<td colspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Mutasi<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.5pt;" valign="top" width="151">
<div align="center" class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Saldo<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">KREDIT<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="center" class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">KREDIT<o:p></o:p></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 1<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Saldo <o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.350.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 4<o:p></o:p></span></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; margin-right: 0cm; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">BKM 512<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Faktur no. 416<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.350.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 7<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">F. 503<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pembayaran n/30<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.200.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.200.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 10<o:p></o:p></span></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">F. 506<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Pembayaran n/30<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.650.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">7.850.000<o:p></o:p></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<b><span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Juni 25<o:p></o:p></span></span></b></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">BKM 519<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">Faktur no. 503<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">-<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">3.000.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<span lang="EN-US" style="color: #31849b; font-size: 12pt;"><span class="Apple-style-span" style="font-family: 'Trebuchet MS', sans-serif;">4.850.000<o:p></o:p></span></span></div>
</td>
<td style="background: #D2EAF1; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 4; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 68; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div class="MsoNormal" style="line-height: normal; mso-yfti-cnfc: 64; tab-stops: 324.0pt; text-indent: 0cm;">
<br /></div>
</td>
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</tbody></table>
<div class="MsoNormal" style="font-family: 'Times New Roman', serif; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: left; text-indent: -14.2pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;">Kartu
piutang di atas digunakan untuk soal no.
1 s/d 3:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; text-align: left; text-indent: -14.2pt;">
<!--[if !supportLists]--><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 150%;">Tuliskan
saldo awal piutang masing-masing pelanggan pada tanggal 1 Juni dan pada tangal
1 Juli!<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: left; text-indent: -14.2pt;">
<!--[if !supportLists]--><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 150%;">Jelaskan
data piutang untuk masing-masing pelanggan!<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: left; text-indent: -14.2pt;">
<!--[if !supportLists]--><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 150%;">Hitunglah
mutasi piutang untuk masing-masing pelanggan!<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: left; text-indent: -14.2pt;">
<!--[if !supportLists]--><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;"><span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 150%;">Berikutnya
sebagian transaksi yang terjadi pada UD PANDAN WANGI pada bulan Agustus 2009.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: left; text-indent: -72pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;">Agustus 1,<span style="mso-tab-count: 1;"> </span>diketahui saldo piutang lain-lain dalam
Buku Besar Rp 5.000.000,00<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: left; text-indent: -71.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;">Agustus 5, <span style="mso-tab-count: 2;"> </span>dipinjam kepada karyawan (Edi) uang tunai
senilai Rp 10.000.000,00 yang akan diangsur sebanyak 10x angsuran tiap bulan<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: left; text-indent: -71.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;">Agustus 15,<span style="mso-tab-count: 1;"> </span>dipinjamkan kepada karyawan (Mukti) uanag
tunai senilai Rp 5.000.000,00 yang akan diangsur sebanyak 5x angsuran tiap
bulan<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 3cm; text-align: left; text-indent: -71.25pt;">
<span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;">Agustus 20, <span style="mso-tab-count: 1;"> </span>diterima pelunasan piutang dari (Purnomo)
sejumlah Rp 3.000.000,00 ditambah bungan Rp 300.000,00<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; text-align: left; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 12pt; line-height: 150%;"><span class="Apple-style-span" style="font-family: 'Helvetica Neue', Arial, Helvetica, sans-serif;">Hitunglah saldo akhir piutang lain-lain
tanggal 31 Agustus!</span><span class="Apple-style-span" style="font-family: 'Times New Roman', serif;"><o:p></o:p></span></span></div>
</b><br />
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-7911914680048673902012-12-04T11:07:00.000+07:002012-12-04T11:20:00.242+07:00RPP KKPI--Mengidentifikasi Data Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">RENCANA
PELAKSANAAN PEMBELAJARAN</span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">(</span><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">RPP</span></b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">)</span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Bidang Studi Keahlian : Bisnis dan Manajemen</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Program Studi Keahlian : Keuangan</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kompetensi Keahlian : Akuntansi</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Mata Pelajaran : Kompetensi Kejuruan</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kelas/Semester : XI/1 </span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Pertemuan Ke- : 4
(empat)</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Alokasi Waktu : 3 jam pelajaran (@ 45 menit)</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Standar Kompetensi : Mengelola Kartu Piutang</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kompetensi Dasar : Mengidentifikasi Data Piutang </span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Indikator : </span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Dapat
mengidentifikasi saldo awal piutang masing-masing pelanggan dengan benar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 14.2pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Dapat
mengidentifikasi data mutasi piutang masing-masig pelanggan dengan benar dan
teliti.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 72pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -21.3pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"><span style="font: 7pt "Times New Roman";"> </span>I.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">TUJUAN PEMBELAJARAN</span></b></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Setelah
mengikuti pembelajaran, diharapkan siswa dapat:</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Mengidentifikasi
saldo awal piutang masing-masing pelanggan dengan benar.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Mengidentifikasi
data mutasi piutang masing-masing pelanggan dengan benar, teliti dan penuh
tanggung jawab.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -21.3pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">II.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">MATERI AJAR</span></b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Mengidentifikasi
saldo awal piutang masing-masing pelanggan</span></div>
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<span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Adalah menentukan saldo awal piutang masing-masing
pelanggan pada awal periode, saldo piutang awal periode merupakan saldo piutang
pada akhir periode sebelumnya. Bagi pelanggan yang baru pada periode berjalan,
maka belum ada saldo awal baginya. Pelanggan adalah orang/perusahaan yang
sering membeli pada suatu perusahaan dagang tertentu.</span></div>
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<span lang="DE" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Cara mengidentifikasi saldo awal piutang pelanggan adalah
sebagai berikut:</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kumpulkan
data mengenai saldo piutang masing-masing pelanggan pada akhir periode (missal
akhir bulan)</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Data
mengenai saldo akhir piutang tertentu biasanya direkap dalam Daftar Saldo
Piutang pada akhir periode.</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jumlah
piutang yang terdapat pada Daftar Saldo Piutang akhir periode inilah yang
merupakan saldo awal piutang pada periode selanjutnya.</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Mengidentifikasi
data mutasi piutang untuk masing-masing pelanggan</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Adalah kegiatan
mengelompokkan data-data mutasi piutang masing-masing pelanggan untuk keperluan
pencatatan pada kartu piutang masing-masing pelanggan. Data mutasi piutang
adalah dokumen-dokumen transaksi yang menyebabkan perubahan
(bertambah/berkurang) terhadap saldo piutang pelanggan.</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Cara
mengidentifikasi mutasi piutang adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Data
mutasi piutang yang berupa dokumen-dokumen transaksi piutang diteliti kebenaran
dan keabsahannya baik keabsahan formil maupun materiil.</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Dokumen-dokumen
yang sudah dinyatakan sah kemudian dianalisis untuk ditentukan sebagai penambah/pengurang
saldo piutang.</span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<br /></div>
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<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">III.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">METODE PEMBELAJARAN</span></b></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">A.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Student
Centre Learning (Group)</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">B.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Metode
Pembelajaran : Ceramah, Demonstrasi, dan Diskusi</span></div>
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<br /></div>
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<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">IV.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">KEGIATAN PEMBELAJARAN</span></b></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Untuk mencapai
tujuan pembelajaran yang telah ditetapkan dimuka, langkah-langkah pembelajaran
dirancang agar dapat diselesaikan dalam 1 kali pertemuan sebanyak 3 jam
pelajaran @ 45 menit dengan strategi pembelajaran sebagai berikut:</span></div>
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<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 26.7pt; width: 605px;">
<tbody>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" width="33"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt -3.8pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">No.</span></b></div>
</td>
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<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Alokasi Waktu</span></b></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" width="255"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kegiatan Pembelajaran</span></b></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Pendidikan Karakter</span></b></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Pendidikan <i>lifeskill</i>/</span></b></div>
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<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">KWU</span></b></div>
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</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 9pt; text-indent: -9pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">10’</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 9pt; text-indent: -9pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kegiatan Awal</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Siswa
membersihkan lingkungan dalam maupun luar kelas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
memeriksa ketertiban siswa dalam berpakaian</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Berdoa
bersama</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Memberi
salam</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Presensi</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">f.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru </span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> </span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">m</span><span lang="SV" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">enginformasikan kompetensi dasar dan indikator
yang hendak dicapai serta tujuan pembelajaran</span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">g.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Apersepsi
mengenai data-data mutasi piutang dalam pengelolaan kartu piutang </span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Peduli lingkungan</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Disiplin</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Religius/Taqwa</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Cinta damai</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Disiplin</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa ingin tahu</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa ingin tahu</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Peduli lingkungan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Disiplin</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Religius/Taqwa</span><span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></div>
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<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Beretika </span></div>
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<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kedisiplinan </span></div>
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<br /></div>
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<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Berwawasan luas</span></div>
</td>
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<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">105’</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kegiatan Inti</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15pt; text-indent: -15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Eksplorasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 29.15pt; text-indent: -11.8pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1)<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
mendemonstrasikan cara mengidentifikasi saldo awal piutang masing-masing
pelanggan dan menjelaskan cara mengidentifikasi data mutasi piutang untuk
masing-masing pelanggan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 22.95pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2)<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
menggali kemampuan siswa melalui pertanyaan-pertanyaan berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 37.1pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a)<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Apa
sajakah bukti transaksi yang digunakan dalam pengelolaan piutang?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 37.1pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b)<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Transaksi
apa saja yang menyebabkan mutasi piutang?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Elaborasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
membagi jumlah siswa dalam beberapa kelompok diskusi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
memberikan latihan soal berupa transaksi yang menyebabkan mutasi piutang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Siswa
mendiskusikan soal bersama masing-masing kelompoknya kemudian mengerjakan
soal yang telah diberikan guru.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Konfirmasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1)<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Masing-masing
kelompok mengumpulkan hasil diskusinya untuk kemudian dibahas bersama-sama
dengan guru.</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa ingin tahu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa ingin tahu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Demokrasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa saling menghargai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Tanggung jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Berani berpendapat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Menghargai pendapat orang lain</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Tanggung jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Berwawasan luas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Berwawasan luas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kerja sama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa saling menghargai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Tanggung jawab</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kreatif dan
inovatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Memberikan
apresiasi positif bagi sesamanya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Inovatif dan
kreatif</span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">20’</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kegiatan Akhir/Penutup</span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
memberikan refleksi dan bersama-sama dengan murid membuat kesimpulan mengenai
materi yang dibahas. </span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
mengevaluasi pembelajaran pada pertemuan ke-4.</span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
menyampaikan rencana pembelajaran pada pertemuan ke-5.</span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
menginstruksikan pada siswa untuk mempelajari materi selanjutnya.</span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Berdoa
bersama.</span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">f.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Guru
memberi salam penutup.</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kerja sama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa ingin tahu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Rasa ingin tahu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Gemar membaca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Religius</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Cinta damai</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kerja sama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Evaluatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Perencanaan yang
matang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Gemar membaca</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Religius</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Beretika </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 18pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -21.3pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">V.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">SUMBER BAHAN, ALAT DAN MEDIA
PEMBELAJARAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Sumber
Bahan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Somantri Hendi.
2004. <i>Memahami Akuntansi SMK Seri B</i>.
Bandung: Armico.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Utomo Satrio
Budi. <i>Modul Mengelola Kartu Piutang. </i>Diakses
melalui </span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html"><span lang="IN">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</span></a></span><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Alat</span></b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Alat
tulis kantor</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Hand
out materi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Dokumen
transaksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Media</span></b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> <b>Pembelajaran</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Papan
tulis dan kelengkapannya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Laptop</span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10pt; line-height: 150%;">-<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">LCD</span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -21.3pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">VI.<span style="font: 7pt "Times New Roman";">
</span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">PENILAIAN HASIL BELAJAR</span></b></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">A.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Teknik
Penilaian : Tes Tertulis</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">B.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Bentuk
Penilaian : Uraian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">C.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Instrumen
Penilaian : Terlampir</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Karanganyar, November 2012</span></div>
<div align="left" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: left; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> Mengetahui, </span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> Guru Mata Pelajaran Mahasiswa Praktikan </span></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> <b><u>Endang
Mardiyati, S.Pd.</u> <u>Dhany
Efita Sari</u></b></span></div>
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<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">
NIP. 19690606 200801 2 027</span></b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">
<b>NIM. K7409036</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 63pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 63pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 63pt; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">
Dosen Pembimbing </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 63pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 63pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 63pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 45pt; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> <u>Dr. Susilaningsih, M.Bus</u> </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"> NIP. 19590530
198603 2 001</span></b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 90pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 90pt; text-indent: 0cm;">
<br /></div>
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
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<br /></div>
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<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">LAMPIRAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: -18pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Instrumen
Soal</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jelaskan pengertian saldo awal piutang!</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jelaskan cara mengidentifikasi saldo
awal piutang pelanggan!</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jelaskan pengertian pelanggan!</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jelaskan pengertian data mutasi
piutang!</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jelaskan cara-cara mengidentifikasi
mutasi piutang!</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-right: 0cm; text-indent: -18pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Lembar
Kerja Siswa</span></b></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">.......................................................</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-indent: -21.25pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">.......................................................</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-indent: -21.25pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">…………………………………...</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-indent: -21.25pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">…………………………………...</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 2cm; text-indent: -21.25pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">……………………………………</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: -18pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kunci
Jawaban</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Saldo
awal piutang adalah sejumlah piutang perusahaan kepada pelanggan yang belum
dilunasi pada akhir suatu periode. Jumlah ini akan menjadi saldo awa piutang
pada periode/bulan berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Cara-cara
mengidentifikasi saldo awal piutang pelanggan adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Kumpulkan
data mengenai saldo piutang masing-masing pelanggan pada akhir periode (missal
akhir bulan).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Data
mengenai saldo akhir piutang tersebut biasanya direkap dalam Daftar Saldo
Piutang pada akhir periode.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jumah
piutang yang terdapat pada Daftar Saldo Piutang akhir periode inilah yang
merupakan saldo awal piutang pada periode selajutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Pelanggan
adalah orang/perusahaan yang membeli pada suatu perusahaan dagang tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Data
mutasi piutang adalah dokumen-dokumen transaksi yang menyebabkan perubahan
(bertambah/berkurang) terhadap saldo piutang pelanggan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Cara-cara
mengidentifikasi mutasi piutang pelanggan adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Data
mutasi piutang yang berupa dokumen-dokumen transaksi piutang diteliti kebenaran
dan keabsahannya baik keabsahan formil maupun keabsahan materiil.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -14.2pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Dokumen-dokumen
yang sudah dinyatakan sah kemudian dianalisis untuk kemudian ditentukan sebagai
penambah/pengurang saldo piutang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: -18pt;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">D.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Norma
Penilaian</span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-right: 0cm; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">KKM : 75</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 35.65pt; width: 602px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 76.1pt;" width="101"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Skor Perolehan</span></b></div>
</td>
<td colspan="5" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 198.65pt;" width="265"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Jumlah Skor</span></b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt;">Jumlah Skor</span></b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt;">Nilai Akhir</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.15pt;" width="46"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">1</span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.85pt;" width="40"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">2</span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3</span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" width="47"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">4</span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">5</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 76.1pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">100%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">15</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.85pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">15</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">15</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">25</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.85pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">100</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">100</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 76.1pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">75%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.85pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.85pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">80</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">80</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 76.1pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">50%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">9</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.85pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">18</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">9</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">9</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">15</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.85pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">60</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">60</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 76.1pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">25%</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.85pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.85pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">40</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">40</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 76.1pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Salah
semua</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.85pt;" valign="top" width="40"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="line-height: 150%; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">5</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.85pt;" valign="top" width="113"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="line-height: normal; margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt;">20</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Keterangan :</span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 1cm; text-indent: 0cm;">
<span style="font-family: "Candara","sans-serif"; font-size: 10pt; line-height: 150%;">Siswa yang memperoleh Nilai akhir
dibawah 75, harus mengerjakan ulang soal yang sama, setelah mendapatkan
bimbingan dari guru sampai siswa tersebut mendapatkan nilai diatas 75.</span></div>
<div align="right" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div align="right" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: right; text-indent: -14.15pt;">
<br /></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-41963217971695146692012-11-22T01:15:00.003+07:002012-11-23T08:16:50.053+07:00Soal Latihan - KD Mengidentifikasi Data Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';"><br />
SOAL LATIHAN</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">KD:
Mengidentifikasi Data Piutang</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: gray; border-collapse: collapse; margin-left: -44.25pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 662px;">
<tbody>
<tr>
<td colspan="3" style="border: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.0pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">KARTU PIUTANG</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td colspan="4" style="border-left: none; border: solid #0070C0 1.5pt; mso-border-left-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 255.5pt;" valign="top" width="341">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Nama debitor
: Toko RAHAYU</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Alamat
: Karanganyar</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">No. Rekening : 01</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td rowspan="2" style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Tanggal</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Nomor Bukti<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Keterangan<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.95pt;" valign="top" width="171">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Mutasi (Rp)<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Saldo (Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">DEBET<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">KREDIT<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">DEBET<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">KREDIT<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 1</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Saldo<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.600.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 2</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">F. 501<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Pembayaran n/30<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.350.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">8.950.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 11</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">BKM 516<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Faktur no. 411<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.600.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.350.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 22</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">F. 511<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Pembayaran n/30<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">3.750.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">8.100.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 26</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">BKM 521<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Faktur No. 501<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">3.000.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">5.100.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"></td>
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</tbody></table>
</div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: gray; border-collapse: collapse; margin-left: -44.25pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 662px;">
<tbody>
<tr>
<td colspan="3" style="border: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.0pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">KARTU PIUTANG<o:p></o:p></span></b></div>
</td>
<td colspan="4" style="border-left: none; border: solid #0070C0 1.5pt; mso-border-left-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 255.2pt;" valign="top" width="340">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Nama debitor
: PD CAHAYA</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Alamat
: Surakarta</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">No.
rekening : 02</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td rowspan="2" style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Tanggal</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Nomor Bukti<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Keterangan<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Mutasi (Rp)<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Saldo (Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">DEBET<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">KREDIT<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">DEBET<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">KREDIT<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 1</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Saldo<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">3.850.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 3</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">BKM 512<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Faktur no. 415<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">2.250.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">1.600.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 8</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">F. 503<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Pembayaran n/30<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">3.750.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">5.</span><span lang="IN" style="font-family: 'Comic Sans MS';">350</span><span style="font-family: 'Comic Sans MS';">.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 15</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">BKM 519<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Faktur no. 415<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">1.600.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span lang="IN" style="font-family: 'Comic Sans MS';">3.750</span><span style="font-family: 'Comic Sans MS';">.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
</tr>
</tbody></table>
</div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: gray; border-collapse: collapse; margin-left: -44.25pt; mso-background-themecolor: background1; mso-background-themeshade: 128; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 643px;">
<tbody>
<tr>
<td colspan="3" style="border: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.0pt;" valign="top" width="321">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">KARTU PIUTANG</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td colspan="4" style="border-left: none; border: solid #0070C0 1.5pt; mso-border-left-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.1pt;" valign="top" width="321">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Nama debitor
: Toko SURYA</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Alamat
: Sukoharjo</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">No.
rekening : 03</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td rowspan="2" style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Tanggal</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Nomor Bukti<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Keterangan<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Mutasi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 113.5pt;" valign="top" width="151">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Saldo<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">DEBET<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">KREDIT<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">DEBET<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">KREDIT<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 1</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Saldo<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.350.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 4</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">BKM 512<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Faktur no. 416<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.350.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 7</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">F. 503<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Pembayaran n/30<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.200.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.200.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 10</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">F. 506<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Pembayaran n/30<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">3.650.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">7.850.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: 'Comic Sans MS';">Juni 25</span></b><span style="font-family: 'Comic Sans MS';"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">BKM 519<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">Faktur no. 503<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">3.000.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76">
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: 'Comic Sans MS';">4.850.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
</tr>
<tr>
<td style="border-top: none; border: solid #0070C0 1.5pt; mso-border-top-alt: solid #0070C0 1.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
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<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
<td style="border-bottom: solid #0070C0 1.5pt; border-left: none; border-right: solid #0070C0 1.5pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.75pt;" valign="top" width="76"></td>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">Kartu piutang di atas
digunakan untuk soal no. 1 s/d 3:</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">1.</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;">Tuliskan saldo awal piutang
masing-masing pelanggan pada tanggal 1 Juni dan pada tangal 1 Juli!</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">2.</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;">Jelaskan data piutang untuk
masing-masing pelanggan!</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">3.</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;">Hitunglah mutasi piutang
untuk masing-masing pelanggan!</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">4.</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;">Jelaskan dengan contoh data
mutasi piutang lainnya!</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">5.</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"> </span><span style="font-family: 'Comic Sans MS'; line-height: 150%;">Berikutnya sebagian
transaksi yang terjadi pada UD PANDAN WANGI pada bulan Agustus 2009.</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">Agustus
1, diketahui saldo piutang lain-lain dalam
Buku Besar Rp 5.000.000,00</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">Agustus 5,
dipinjam kepada karyawan (Edi) uang tunai
senilai Rp 10.000.000,00 yang akan diangsur sebanyak 10x angsuran tiap bulan</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">Agustus
15, dipinjamkan kepada karyawan (Mukti) uanag tunai
senilai Rp 5.000.000,00 yang akan diangsur sebanyak 5x angsuran tiap bulan</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">Agustus 20,
diterima pelunasan piutang dari (Purnomo) sejumlah Rp
3.000.000,00 ditambah bungan Rp 300.000,00</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; line-height: 150%;">Hitunglah saldo akhir
piutang lain-lain tanggal 31 Agustus!</span><span style="font-family: 'Comic Sans MS'; line-height: 150%;"><o:p></o:p></span></div>
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Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-72716873063312167142012-11-22T01:09:00.001+07:002012-12-04T11:20:53.590+07:00RPP KKPI - KD Mengidentifikasi Data Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="font-size: 14pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">RENCANA PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></span></b></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 14pt; line-height: 150%;">(</span><b><span style="font-size: 14pt; line-height: 150%;">RPP</span></b><span style="font-size: 14pt; line-height: 150%;">)<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Bidang
Studi Keahlian : Bisnis dan Manajemen<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Program
Studi Keahlian : Keuangan<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kompetensi
Keahlian : Akuntansi<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mata
Pelajaran : Kompetensi
Kejuruan<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kelas/Semester : XI/1<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pertemuan
Ke- : 4 (empat)<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Alokasi
Waktu : 3 jam pelajaran
(@ 45 menit)<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Standar
Kompetensi : Mengelola Kartu
Piutang<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kompetensi
Dasar : Mengidentifikasi Data Piutang
<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Indikator : <o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dapat
mengidentifikasi saldo awal piutang masing-masing pelanggan dengan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dapat
mengidentifikasi data mutasi piutang masing-masig pelanggan dengan benar dan
teliti.<o:p></o:p></span></span></div>
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<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">I.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">TUJUAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Setelah mengikuti pembelajaran, diharapkan siswa
dapat:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Mengidentifikasi
saldo awal piutang masing-masing pelanggan dengan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Mengidentifikasi
data mutasi piutang masing-masing pelanggan dengan benar, teliti dan penuh
tanggung jawab.<o:p></o:p></span></span></div>
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<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">II.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">MATERI
AJAR</span></b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Mengidentifikasi
saldo awal piutang masing-masing pelanggan<o:p></o:p></span></span></div>
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<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Adalah menentukan
saldo awal piutang masing-masing pelanggan pada awal periode, saldo piutang
awal periode merupakan saldo piutang pada akhir periode sebelumnya. Bagi
pelanggan yang baru pada periode berjalan, maka belum ada saldo awal baginya.
Pelanggan adalah orang/perusahaan yang sering membeli pada suatu perusahaan
dagang tertentu.<o:p></o:p></span></span></div>
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<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Cara
mengidentifikasi saldo awal piutang pelanggan adalah sebagai berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Kumpulkan
data mengenai saldo piutang masing-masing pelanggan pada akhir periode (missal
akhir bulan)<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data
mengenai saldo akhir piutang tertentu biasanya direkap dalam Daftar Saldo
Piutang pada akhir periode.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Jumlah
piutang yang terdapat pada Daftar Saldo Piutang akhir periode inilah yang
merupakan saldo awal piutang pada periode selanjutnya.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Mengidentifikasi
data mutasi piutang untuk masing-masing pelanggan<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Adalah kegiatan mengelompokkan data-data mutasi
piutang masing-masing pelanggan untuk keperluan pencatatan pada kartu piutang
masing-masing pelanggan. Data mutasi piutang adalah dokumen-dokumen transaksi
yang menyebabkan perubahan (bertambah/berkurang) terhadap saldo piutang
pelanggan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: 42.55pt;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Cara mengidentifikasi mutasi piutang adalah sebagai
berikut:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data
mutasi piutang yang berupa dokumen-dokumen transaksi piutang diteliti kebenaran
dan keabsahannya baik keabsahan formil maupun materiil.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dokumen-dokumen
yang sudah dinyatakan sah kemudian dianalisis untuk ditentukan sebagai penambah/pengurang
saldo piutang.<o:p></o:p></span></span></div>
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<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">III.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">METODE
PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Student
Centre Learning (Group)<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Metode
Pembelajaran : Ceramah, Demonstrasi, dan Diskusi<o:p></o:p></span></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">IV.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">KEGIATAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Untuk mencapai tujuan pembelajaran yang telah
ditetapkan dimuka, langkah-langkah pembelajaran dirancang agar dapat
diselesaikan dalam 1 kali pertemuan sebanyak 3 jam pelajaran @ 45 menit dengan
strategi pembelajaran sebagai berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 26.7pt; width: 605px;">
<tbody>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" width="33"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm -3.8pt; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">No.<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 53.25pt;" width="71"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Alokasi
Waktu<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 191.35pt;" width="255"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Pembelajaran<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pendidikan
Karakter<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pendidikan
<i>lifeskill</i>/<o:p></o:p></span></span></b></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">KWU<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">1.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 9pt; text-indent: -9pt;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">10’<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 9pt; text-indent: -9pt;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Awal<o:p></o:p></span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Siswa
membersihkan lingkungan dalam maupun luar kelas<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Berdoa
bersama<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Memberi
salam<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">e.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Presensi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">f.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru </span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">m</span><span lang="SV" style="font-size: 12pt; line-height: 150%;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">g.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Apersepsi
mengenai data-data mutasi piutang dalam pengelolaan kartu piutang <o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Peduli
lingkungan<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Disiplin<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Religius/Taqwa<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Cinta damai<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Disiplin<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa ingin
tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa ingin
tahu<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Peduli
lingkungan<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Disiplin<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Religius/Taqwa</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Beretika <o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kedisiplinan <o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berwawasan luas<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">2.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">105’<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Inti<o:p></o:p></span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15pt; text-indent: -15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Eksplorasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 29.15pt; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
mendemonstrasikan cara mengidentifikasi saldo awal piutang masing-masing
pelanggan dan menjelaskan cara mengidentifikasi data mutasi piutang untuk
masing-masing pelanggan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 22.95pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
menggali kemampuan siswa melalui pertanyaan-pertanyaan berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 37.1pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Apa
sajakah bukti transaksi yang digunakan dalam pengelolaan piutang?<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 37.1pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Transaksi
apa saja yang menyebabkan mutasi piutang?<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Elaborasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
membagi jumlah siswa dalam beberapa kelompok diskusi.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
memberikan latihan soal berupa transaksi yang menyebabkan mutasi piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Siswa
mendiskusikan soal bersama masing-masing kelompoknya kemudian mengerjakan
soal yang telah diberikan guru.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Konfirmasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm 0cm 0cm 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Masing-masing
kelompok mengumpulkan hasil diskusinya untuk kemudian dibahas bersama-sama
dengan guru.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa ingin
tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa ingin
tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Demokrasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa saling
menghargai<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggung jawab<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berani
berpendapat<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Menghargai
pendapat orang lain<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggung jawab<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berwawasan luas<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berwawasan luas<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kerja sama<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kreatif dan inovatif<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Memberikan apresiasi positif bagi sesamanya<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Inovatif dan kreatif<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">3.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">20’<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Akhir/Penutup<o:p></o:p></span></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">a.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
memberikan refleksi dan bersama-sama dengan murid membuat kesimpulan mengenai
materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">b.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
mengevaluasi pembelajaran pada pertemuan ke-4.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">c.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
menyampaikan rencana pembelajaran pada pertemuan ke-5.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">d.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
menginstruksikan pada siswa untuk mempelajari materi selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">e.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Berdoa
bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">f.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
memberi salam penutup.<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kerja sama<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa ingin
tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa ingin
tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Gemar membaca<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Religius<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Cinta damai<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kerja sama<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Evaluatif<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Perencanaan yang matang<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Religius<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Beretika <o:p></o:p></span></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 18pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">V.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">SUMBER
BAHAN, ALAT DAN MEDIA PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Sumber Bahan<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Somantri Hendi. 2004. <i>Memahami Akuntansi SMK Seri B</i>. Bandung: Armico.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Utomo Satrio Budi. <i>Modul Mengelola Kartu Piutang. </i>Diakses melalui </span><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html"><span lang="IN" style="font-size: 12pt; line-height: 150%;">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</span></a><b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Alat</span></b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Alat
tulis kantor<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Hand
out materi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dokumen
transaksi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Media</span></b><span style="font-size: 12pt; line-height: 150%;">
<b>Pembelajaran</b><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Papan
tulis dan kelengkapannya<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Laptop<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">LCD<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">VI.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">PENILAIAN
HASIL BELAJAR<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Teknik
Penilaian : Tes Tertulis<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bentuk
Penilaian : Uraian<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Instrumen
Penilaian : Terlampir<o:p></o:p></span></span></div>
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<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">LAMPIRAN<o:p></o:p></span></span></b></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Instrumen
Soal<o:p></o:p></span></b></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Data mutasi
piutang PT Ridho Jaya dalam bulan Agustus 2011 adalah sebagai berikut:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Saldo piutang
per 1 Agustus 2011 untuk PD Anugerah sebesar Rp 850.000,00<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Saldo piutang
per 1 Agustus 2011 untuk Toko Murah sebesar Rp
1.200.000,00<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Saldo piutang
per 1 Agustus 2011 untuk Toko Hamida sebesar Rp 750.000,00<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mutasi dalam
bulan Agustus 2011:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 6,
penjualan kredit kepada PD Anugerah seharga Rp 6.450.000,00; syarat n/30<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 10,
penerimaan pembayaran sebesar Rp 6.000.000,00<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 16,
penjualan kredit pada Toko Murah seharga Rp 5.750.000,00; syarat n/30<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 20,
penjualan retur kepada Toko Murah seharga Rp 500.000,00<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 25,
penerimaan pembayaran dari PD Anugerah sebesar Rp 5.450.000,00<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">6.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 27,
piutang pada Toko Hamida sebesar Rp 750.000,00 dihapuskan karena dinyatakan
tidak dapat ditagih <o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pertanyaan:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Apa saja
dokumen transaksi yang diperlukan untuk mencatat tiap mutasi piutang diatas?<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Isikan tiap
data mutasi piutang diatas dalam dokumen transaksi yang dibuat!<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">Lembar
Kerja Siswa dan Kunci Jawaban <o:p></o:p></span></b></span></div>
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<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">PT RIDHO JAYA<o:p></o:p></span></span></b></div>
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<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">SURAKARTA<o:p></o:p></span></span></b></div>
</td>
<td colspan="5" rowspan="2" style="border: 1pt solid black; height: 42.55pt; padding: 0cm 5.4pt; width: 14cm;" valign="top" width="529"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No.
Faktur :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Order :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal
Order :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Syarat
Penyerahan :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Syarat
Pembayaran :<o:p></o:p></span></span></div>
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<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">FAKTUR PENJUALAN<o:p></o:p></span></span></b></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Dijual
kepada :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Alamat :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Dikirim
kepada :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Alamat :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal
pengiriman :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Rute
pengiriman :<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Urut<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan
Barang<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Satuan<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Jumlah Satuan<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Harga Satuan<o:p></o:p></span></span></div>
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<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Jumlah Harga<o:p></o:p></span></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Total<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.95pt;" width="103"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="6" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 508.65pt;" valign="top" width="678"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 53.95pt;">
<td colspan="3" style="border: 1pt solid black; height: 53.95pt; padding: 0cm 5.4pt; width: 295.8pt;" valign="top" width="394"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 53.95pt; padding: 0cm 5.4pt; width: 212.85pt;" valign="top" width="284"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Kepala Bagian
Keuangan<o:p></o:p></span></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nur Hasan
Hamidi, SE, Msi, Akt.<o:p></o:p></span></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 706px;">
<tbody>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" width="702"><div align="center" class="MsoNormal" style="margin-left: 5.6pt; text-align: center; text-indent: -5.6pt;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">PT RIDHO JAYA SURAKARTA<o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 240.25pt;" width="320"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">MEMO KREDIT<o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="4" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 285.9pt;" valign="top" width="381"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nomor Memo
Kredit :<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal :<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Faktur :<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Surat
Pengiriman :<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Rekening Langganan
:<o:p></o:p></span></span></div>
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<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" valign="top" width="702"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Kepada:<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" valign="top" width="702"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Kami telah
mengkredit rekening saudara untuk barang sebagai berikut:<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="margin-right: -3.9pt; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Urut<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan
Barang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Satuan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Jumlah Satuan<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Harga Satuan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Jumlah Harga<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Total<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" valign="top" width="702"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 80.65pt;">
<td style="border: medium none;" width="4"><div class="MsoNormal">
<br /></div>
</td>
<td colspan="4" style="border: 1pt solid black; height: 80.65pt; padding: 0cm 5.4pt; width: 373.65pt;" valign="top" width="498"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 80.65pt; padding: 0cm 5.4pt; width: 152.5pt;" valign="top" width="203"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Bagian Order
Penjualan<o:p></o:p></span></span></div>
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<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">Amir Muzakki,
SE</span><span lang="IN" style="font-size: 12pt;"><o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="8" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 529.15pt;" width="706"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 14pt;"><span style="font-family: Georgia, Times New Roman, serif;">PT RIDHO JAYA SURAKARTA<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 243.25pt;" width="324"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 14pt;"><span style="font-family: Georgia, Times New Roman, serif;">BUKTI MEMORIAL<o:p></o:p></span></span></b></div>
</td>
<td colspan="4" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 285.9pt;" width="381"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Nomor :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Tanggal :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 23.55pt;">
<td colspan="4" rowspan="4" style="border: 1pt solid black; height: 23.55pt; padding: 0cm 5.4pt; width: 243.25pt;" valign="top" width="324"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Keterangan:<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.55pt; padding: 0cm 5.4pt; width: 144.9pt;" width="193"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Debet<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">No. Akun<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.55pt; padding: 0cm 5.4pt; width: 141pt;" width="188"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Kredit<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">No. Akun<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 23.4pt;">
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 144.9pt;" valign="top" width="193"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 141pt;" valign="top" width="188"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 23.4pt;">
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 144.9pt;" valign="top" width="193"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 141pt;" valign="top" width="188"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="height: 23.4pt;">
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 144.9pt;" valign="top" width="193"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 141pt;" valign="top" width="188"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 243.25pt;" width="324"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Disetujui oleh<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Kepala Bagian Keuangan<o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Nur Hasan Hamidi, SE, Msi, Akt.<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 144.9pt;" width="193"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Diverifikasi oleh:<o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Nana Amalia, Amd.<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141pt;" width="188"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Dibuat oleh:<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Bagian Kredit<o:p></o:p></span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Putut Harimbawono, SE<o:p></o:p></span></div>
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<td style="border: medium none;" width="63"></td>
<td style="border: medium none;" width="183"></td>
<td style="border: medium none;" width="75"></td>
<td style="border: medium none;" width="178"></td>
<td style="border: medium none;" width="15"></td>
<td style="border: medium none;" width="57"></td>
<td style="border: medium none;" width="131"></td>
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<div class="MsoListParagraphCxSpFirst" style="margin-left: -49.65pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: -49.65pt; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;"> JURNAL PENJUALAN<o:p></o:p></span></span></b></div>
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<tbody>
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<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.95pt;" width="64"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal<o:p></o:p></span></span></div>
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<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 43.8pt;" width="58"><div align="center" class="MsoNormal" style="margin: 0cm -5.4pt 0.0001pt -4.15pt; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Bukti<o:p></o:p></span></span></div>
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<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan <o:p></o:p></span></span></div>
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<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 155.9pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Debet<o:p></o:p></span></span></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 148.85pt;" width="198"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Kredit<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 87.95pt;" width="117"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Penjualan Tunai<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" width="198"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Hasil Penjualan<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.95pt;" valign="top" width="64"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.8pt;" valign="top" width="58"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" valign="top" width="178"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 87.95pt;" valign="top" width="117"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.95pt;" valign="top" width="64"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.8pt;" valign="top" width="58"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" valign="top" width="178"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 87.95pt;" valign="top" width="117"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.95pt;" valign="top" width="64"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.8pt;" valign="top" width="58"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" valign="top" width="178"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 87.95pt;" valign="top" width="117"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.95pt;" valign="top" width="64"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.8pt;" valign="top" width="58"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" valign="top" width="178"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 87.95pt;" valign="top" width="117"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.95pt;" valign="top" width="64"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.8pt;" valign="top" width="58"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" valign="top" width="178"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 87.95pt;" valign="top" width="117"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: -49.65pt; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;"> JURNAL UMUM<o:p></o:p></span></span></b></div>
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<tbody>
<tr style="height: 28.1pt;">
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal<o:p></o:p></span></span></div>
</td>
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan<o:p></o:p></span></span></div>
</td>
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="margin-left: -3.7pt; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Ref<o:p></o:p></span></span></div>
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<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Debet<o:p></o:p></span></span></div>
</td>
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Kredit<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"> <span lang="IN"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: -49.65pt; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;"> JURNAL PENERIMAAN KAS<o:p></o:p></span></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: -22.95pt; width: 698px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal<o:p></o:p></span></span></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="margin-right: -3.8pt; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Bukti<o:p></o:p></span></span></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 155.9pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan<o:p></o:p></span></span></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 49.05pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Debet<o:p></o:p></span></span></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 198.1pt;" width="264"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Kredit<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="margin-right: -1.3pt; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Hasil Penjualan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="text-indent: 0cm;">
<br /></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 694px;">
<tbody>
<tr>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 258.1pt;" width="344"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KARTU PIUTANG<o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 262.2pt;" width="350"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Rekening
:<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nama Debitor
:<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nomor Bukti<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Mutasi<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" width="170"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Saldo<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" width="104"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KREDIT<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" width="94"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KREDIT<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: -22.95pt; width: 694px;">
<tbody>
<tr>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 258.1pt;" width="344"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KARTU PIUTANG<o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 262.2pt;" width="350"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Rekening :<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nama Debitor :<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nomor Bukti<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Mutasi<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" width="170"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Saldo<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" width="104"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KREDIT<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" width="94"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KREDIT<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: -22.95pt; width: 690px;">
<tbody>
<tr>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 258.1pt;" width="344"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KARTU PIUTANG<o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 259.3pt;" width="346"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">No. Rekening :<o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nama Debitor :<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggal<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Nomor Bukti<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Mutasi<o:p></o:p></span></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 124.65pt;" width="166"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">Saldo<o:p></o:p></span></span></div>
</td>
</tr>
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" width="104"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KREDIT<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">DEBET<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" width="90"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt;"><span style="font-family: Georgia, Times New Roman, serif;">KREDIT<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" valign="top" width="90"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" valign="top" width="90"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" valign="top" width="90"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" valign="top" width="90"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" valign="top" width="90"><div class="MsoNormal" style="text-indent: 0cm;">
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</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.8pt;" valign="top" width="90"><div class="MsoNormal" style="text-indent: 0cm;">
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</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-right: 0cm; text-indent: 0cm;">
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<div>
<p class=MsoNormal style='margin-right:4.8pt;text-indent:0cm;line-height:
115%'>
<b style='mso-bidi-font-weight:normal'><span style='font-size:12.0pt;
line-height:115%;font-family:"Times New Roman","serif"'>PT RIDHO JAYA</span></b><span
style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif"'><span
style='mso-tab-count:5'> </span><span
style='mso-spacerun:yes'> </span>No<span
style='mso-spacerun:yes'> </span>:<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:0cm;line-height:115%'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:12.0pt;
line-height:115%;font-family:"Times New Roman","serif"'>Surakarta<span
style='mso-spacerun:yes'> </span></span></b><span style='font-size:10.0pt;
line-height:115%;font-family:"Times New Roman","serif"'><span
style='mso-spacerun:yes'> </span><span
style='mso-spacerun:yes'> </span>Tanggal<span
style='mso-spacerun:yes'> </span>:<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:0cm;line-height:115%'>
<span
style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif"'><span
style='mso-tab-count:2'> </span><span
style='mso-spacerun:yes'> </span><span
style='mso-spacerun:yes'> </span><o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center;text-indent:0cm;
line-height:115%'>
<b style='mso-bidi-font-weight:normal'><span
style='font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"'>BUKTI
KAS MASUK<o:p></o:p></span></b></p>
<p class=MsoNormal style='text-indent:0cm;line-height:115%'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;
line-height:115%;font-family:"Times New Roman","serif"'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='text-indent:0cm;line-height:115%'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;
line-height:115%;font-family:"Times New Roman","serif"'><span
style='mso-tab-count:1'> </span></span></b><span
style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif"'>Diterima
dari <span style='mso-tab-count:1'> </span><span
style='mso-spacerun:yes'> </span>: <o:p></o:p></span></p>
<p class=MsoNormal style='line-height:115%'>
<span style='font-size:10.0pt;
line-height:115%;font-family:"Times New Roman","serif"'>Jumlah<span
style='mso-tab-count:1'> </span> <span style='mso-tab-count:1'> </span><span
style='mso-spacerun:yes'> </span>: <o:p></o:p></span></p>
<p class=MsoNormal style='line-height:115%'>
<span style='font-size:10.0pt;
line-height:115%;font-family:"Times New Roman","serif"'>Keterangan<span
style='mso-spacerun:yes'> </span>: <o:p></o:p></span></p>
<p class=MsoNormal style='margin-left:36.0pt;text-indent:0cm;line-height:
115%'>
<span style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif"'><span
style='mso-tab-count:2'> </span><o:p></o:p></span></p>
<p class=MsoNormal style='margin-left:36.0pt;text-indent:0cm;line-height:
115%'>
<span style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif"'>Harap
dicatat dalam akun:<o:p></o:p></span></p>
<table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0
style='margin-left:37.15pt;border-collapse:collapse;border:none;
mso-border-alt:solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:
1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt'>
<tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'>
<td width=99 valign=top style='width:74.1pt;border:solid black 1.0pt;
mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor:
text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'>No.
Akun<o:p></o:p></span></p>
</td>
<td width=142 valign=top style='width:106.8pt;border:solid black 1.0pt;
mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt;
mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'>Debet
<o:p></o:p></span></p>
</td>
<td width=132 valign=top style='width:99.25pt;border:solid black 1.0pt;
mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt;
mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'>Kredit<o:p></o:p></span></p>
</td>
</tr>
<tr style='mso-yfti-irow:1'>
<td width=99 valign=top style='width:74.1pt;border:solid black 1.0pt;
mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt;
mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</td>
<td width=142 valign=top style='width:106.8pt;border-top:none;border-left:
none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1;
border-right:solid black 1.0pt;mso-border-right-themecolor:text1;
mso-border-top-alt:solid black .5pt;mso-border-top-themecolor:text1;
mso-border-left-alt:solid black .5pt;mso-border-left-themecolor:text1;
mso-border-alt:solid black .5pt;mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</td>
<td width=132 valign=top style='width:99.25pt;border-top:none;border-left:
none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1;
border-right:solid black 1.0pt;mso-border-right-themecolor:text1;
mso-border-top-alt:solid black .5pt;mso-border-top-themecolor:text1;
mso-border-left-alt:solid black .5pt;mso-border-left-themecolor:text1;
mso-border-alt:solid black .5pt;mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</td>
</tr>
<tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'>
<td width=99 valign=top style='width:74.1pt;border:solid black 1.0pt;
mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt;
mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;
mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</td>
<td width=142 valign=top style='width:106.8pt;border-top:none;border-left:
none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1;
border-right:solid black 1.0pt;mso-border-right-themecolor:text1;
mso-border-top-alt:solid black .5pt;mso-border-top-themecolor:text1;
mso-border-left-alt:solid black .5pt;mso-border-left-themecolor:text1;
mso-border-alt:solid black .5pt;mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</td>
<td width=132 valign=top style='width:99.25pt;border-top:none;border-left:
none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1;
border-right:solid black 1.0pt;mso-border-right-themecolor:text1;
mso-border-top-alt:solid black .5pt;mso-border-top-themecolor:text1;
mso-border-left-alt:solid black .5pt;mso-border-left-themecolor:text1;
mso-border-alt:solid black .5pt;mso-border-themecolor:text1;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=MsoNormal align=left style='text-align:left;text-indent:0cm;
line-height:normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-right:.35pt;text-indent:0cm;line-height:
115%'>
<span style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
<p class=MsoNormal style='margin-right:.3pt;text-indent:0cm;line-height:
normal'>
<span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><span
style='mso-spacerun:yes'> </span><o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:0cm;line-height:normal'>
<span
style='font-size:10.0pt;font-family:"Times New Roman","serif"'><span
style='mso-spacerun:yes'> </span><span style='mso-tab-count:1'> </span><span
style='mso-spacerun:yes'> </span><span
style='mso-spacerun:yes'> </span>Diperiksa/disetujui oleh<span
style='mso-spacerun:yes'> </span><span
style='mso-spacerun:yes'> </span><span
style='mso-spacerun:yes'> </span>Dibukukan oleh<span style='mso-tab-count:
1'> </span><span style='mso-spacerun:yes'> </span>Diterima
oleh<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:0cm;line-height:normal'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;
font-family:"Times New Roman","serif"'><span style='mso-spacerun:yes'>
</span><o:p></o:p></span></b></p>
<p class=MsoNormal style='text-indent:0cm;line-height:normal'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;
font-family:"Times New Roman","serif"'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='text-indent:0cm;line-height:normal'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;
font-family:"Times New Roman","serif"'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='text-indent:0cm;line-height:normal'>
<b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;
font-family:"Times New Roman","serif"'><span style='mso-spacerun:yes'>
</span><span style='mso-spacerun:yes'> </span><span
style='mso-spacerun:yes'> </span>Nur Hasan Hamidi, SE, Msi, Akt<span
style='mso-spacerun:yes'> </span>Nova Eliza, SE<span
style='mso-spacerun:yes'> </span>Hanny
Astriani, Amd<o:p></o:p></span></b></p>
<p class=MsoNormal style='margin-left:216.0pt;text-indent:0cm;line-height:
115%'>
<b style='mso-bidi-font-weight:normal'><span style='font-family:"Times New Roman","serif"'><span
style='mso-tab-count:3'> </span><o:p></o:p></span></b></p>
<p class=MsoNormal style='text-indent:0cm;line-height:115%'>
<span
style='font-family:"Times New Roman","serif"'><o:p> </o:p></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
<w:wrap type="square" anchorx="margin" anchory="margin"/>
</v:shape><![endif]--><!--[if !vml]--><img align="left" alt="Text Box: PT RIDHO JAYA No :
Surakarta Tanggal :
BUKTI KAS MASUK
Diterima dari :
Jumlah :
Keterangan :
Harap dicatat dalam akun:
No. Akun Debet Kredit
Diperiksa/disetujui oleh Dibukukan oleh Diterima oleh
Nur Hasan Hamidi, SE, Msi, Akt Nova Eliza, SE Hanny Astriani, Amd" height="371" hspace="12" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" v:shapes="_x0000_s1026" width="700" /><!--[endif]--><b><span lang="SV" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;"><o:p></o:p></span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">Kunci
Jawaban<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">D.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Norma
Penilaian<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">KKM: 75<o:p></o:p></span></span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 136.1pt; width: 606px;">
<tbody>
<tr style="height: 28.1pt;">
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 314.15pt;" width="419"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kriteria
Penilaian<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Skor<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Menyebutkan
dokumen transaksi apa saja yang diperlukan sesuai dengan soal yang diberikan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">5<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mengisi saldo
awal piutang pelanggan dengan benar<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">5<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mampu
memproses transaksi No.1 sampai dengan mutasi ke kartu piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mampu
memproses transaksi No.2 sampai dengan mutasi ke kartu piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mampu
memproses transaksi No.3 sampai dengan mutasi ke kartu piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mampu
memproses transaksi No.4 sampai dengan mutasi ke kartu piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mampu
memproses transaksi No.5 sampai dengan mutasi ke kartu piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mampu
memproses transaksi No.6 sampai dengan mutasi ke kartu piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 314.15pt;" valign="top" width="419"><div align="right" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm; text-align: right; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Total Nilai<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 140.3pt;" width="187"><div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">100<o:p></o:p></span></span></b></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraphCxSpFirst" style="margin-right: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 14.2pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 14.2pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Siswa yang memperoleh nilai akhir di bawah 75, harus
mengerjakan ulang soal yang sama, setelah mendapatkan bimbingan dari guru
sampai siswa tersebut mendapatkan nilai di atas 75.<o:p></o:p></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-9824387122638469032012-11-21T11:48:00.003+07:002012-12-04T11:21:15.030+07:00RPP KKPI - KD Data Transaksi Piutang Disediakan<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span>
<br />
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 14pt; line-height: 150%;">RENCANA PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 14pt; line-height: 150%;">(</span><b><span style="font-size: 14pt; line-height: 150%;">RPP</span></b><span style="font-size: 14pt; line-height: 150%;">)<o:p></o:p></span></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Bidang
Studi Keahlian : Bisnis dan Manajemen<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Program
Studi Keahlian : Keuangan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Kompetensi
Keahlian : Akuntansi<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Mata
Pelajaran : Kompetensi
Kejuruan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Kelas/Semester : XI/1<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Pertemuan
Ke- : 3 (tiga)<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Alokasi
Waktu : 3 jam pelajaran
(@ 45 menit)<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Standar
Kompetensi : Mengelola Kartu
Piutang<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Kompetensi
Dasar : Data Transaksi Piutang
Disediakan <o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Indikator : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 1cm; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dapat
menyediakan sumber data transaksi yang diperlukan untuk pengelolaan kartu
piutang secara lengkap dan mandiri.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dapat
memeriksa kebenaran dan keabsahan bukti transaksi piutang.<o:p></o:p></span></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">I.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">TUJUAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Setelah mengikuti pembelajaran, diharapkan siswa
dapat:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Menyediakan
sumber data transaksi yang diperlukan untuk pengelolaan kartu piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Memeriksa
kebenaran dan keabsahan bukti transaksi secara teliti.<o:p></o:p></span></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">II.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">MATERI
AJAR</span></b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Sumber
Data Transaksi yang Diperlukan Untuk Pengelolaan Kartu Piutang<o:p></o:p></span></span></div>
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<span lang="DE" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Sumber data
transaksi yang diperlukan untuk pengelolaan kartu piutang adalah:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data
transaksi penjualan barang dagangan dengan pembayaran kredit.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data
transaksi penjualan retur dari penjualan kredit.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data
transaksi penerimaan pembayaran piutang dari debitur.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data
transaksi penghapusan piutang.<o:p></o:p></span></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;"><!--[if gte vml 1]><v:shapetype id="_x0000_t75"
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<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Kebenaran
dan keabsahan bukti transaksi piutang<o:p></o:p></span></span></div>
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<span lang="DE" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Kebenaran dan
keabsahan bukti transaksi piutang dapat dilihat dari dua macam yaitu:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="DE" style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span lang="DE" style="font-size: 12pt; line-height: 150%;">Keabsahan
secara administratif</span></b><span lang="DE" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
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<span lang="DE" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Bukti transaksi
dikatakan benar dan sah secara administratif, jika sudah ditandatangani oleh
pihak-pihak yang terkait dengan bukti transaksi tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="DE" style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span lang="DE" style="font-size: 12pt; line-height: 150%;">Keabsahan
secara nominal<o:p></o:p></span></b></span></div>
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<span lang="DE" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Bukti transaksi
dikatakan benar dan sah secara nominal, jika nilai nominal yang tertulis pada
bukti transaksi sudah sesuai dengan nominal transaksi ang sebenarnya.<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">III.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">METODE
PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Student
Centre Learning (Group)<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Metode
Pembelajaran : Ceramah dan Coooperative Learning (metode Jigsaw)<o:p></o:p></span></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">IV.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">KEGIATAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Untuk mencapai tujuan pembelajaran yang telah
ditetapkan dimuka, langkah-langkah pembelajaran dirancang agar dapat
diselesaikan dalam 1 kali pertemuan sebanyak 3 jam pelajaran @ 45 menit dengan strategi
pembelajaran sebagai berikut:<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 26.7pt; width: 605px;">
<tbody>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" width="33"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt -3.8pt; text-align: center; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">N</span><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">o.<o:p></o:p></span></b></div>
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 53.25pt;" width="71"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Alokasi Waktu<o:p></o:p></span></b></div>
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 191.35pt;" width="255"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kegiatan
Pembelajaran<o:p></o:p></span></b></div>
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Pendidikan
Karakter<o:p></o:p></span></b></div>
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<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Pendidikan <i>lifeskill</i>/<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KWU<o:p></o:p></span></b></div>
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</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">1.<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 9pt; text-indent: -9pt;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">10’<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 9pt; text-indent: -9pt;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kegiatan Awal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">a.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Siswa membersihkan lingkungan dalam maupun luar
kelas<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">b.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">c.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Berdoa bersama<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">d.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Memberi salam<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">e.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Presensi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">f.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru </span><span style="font-size: 12pt;"> </span><span style="font-size: 12pt;">m</span><span lang="SV" style="font-size: 12pt;">enginformasikan kompetensi
dasar dan indikator yang hendak dicapai serta tujuan pembelajaran</span><span style="font-size: 12pt;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">g.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Apersesi </span><span lang="IN" style="font-size: 12pt;">data
transaksi dalam pengelolaan piutang dan kebenaran serta keabsahan bukti
transaksi piutang</span><span style="font-size: 12pt;">
dal</span><span lang="IN" style="font-size: 12pt;">am</span><span lang="IN" style="font-size: 12pt;"> </span><span style="font-size: 12pt;">kehidupan sehari-hari dan dalam dunia
usaha<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Peduli
lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Religius/Taqwa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Cinta damai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin
tahu<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Peduli
lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">Religius/Taqwa</span><span lang="IN" style="font-size: 12pt;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Beretika <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kedisiplinan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Berwawasan luas<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">2.<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">105’<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kegiatan
Inti<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15pt; text-indent: -15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">a.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Eksplorasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 29.15pt; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">1)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru menjelaskan </span><span lang="IN" style="font-size: 12pt;">sumber data transaksi yang diperlukan dalam pengelolaan piutang dan
kebenaran serta keabsahan bukti transaksi piutang </span><span style="font-size: 12pt;">dengan
menggunakan presentasi PowerPoint.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 22.95pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">2)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru menggali kemampuan siswa melalui
pertanyaan-pertanyaan berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 37.1pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">a)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Apa</span><span lang="IN" style="font-size: 12pt;">kah siswa
mengetahui apa saja bukti transaksi
yang diperlukan dalam pengelolaan piutang di dunia usaha ataupun dalam
kehidupan sehari-hari</span><span style="font-size: 12pt;">?<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 37.1pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">b)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-size: 12pt;">Apa sajakah
faktor yang mempengaruhi keabsahan dan kebenaran data transaksi piutang dalam
kehidupan sehari-hari</span><span style="font-size: 12pt;">?<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">b.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Elaborasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">1.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span lang="IN" style="font-size: 12pt;">Guru menjelaskan
prosedur dan langkah-langkah metode Jigsaw yang digunakan dalam pembelajaran.</span><span style="font-size: 12pt;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">2.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru membagi jumlah siswa dalam beberapa kelompok
diskusi.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">3.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru m</span><span lang="IN" style="font-size: 12pt;">enyediakan</span><span lang="IN" style="font-size: 12pt;"> </span><span lang="IN" style="font-size: 12pt;">bukti transaksi yang diperlukan dalam pengelolaan kartu
piutang sesuai dengan soal yang diberikan. </span><span style="font-size: 12pt;">Selain itu, siswa juga
dibagikan kartu menjodohkan di iap kelompoknya. </span><span lang="IN" style="font-size: 12pt;">Setelah itu setiap kelompok diwakili oleh beberapa siswa mencari bukti
transaksi yang telah disediakan oleh guru.</span><span lang="IN" style="font-size: 12pt;"> </span><span style="font-size: 12pt;">Selain itu
siswa juga bekerja dalam kelompoknya untuk emnjodohkan kartu yang telah
disediakan sesuai dengan soal ke-2 yang telah diberikan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">4.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Siswa mendiskusika</span><span lang="IN" style="font-size: 12pt;">n dalam kelompoknya</span><span style="font-size: 12pt;">
dan mengerjakan bukti transaksi beserta kartu menjodohkan yang</span><span style="font-size: 12pt;"> <span lang="IN">telah diambil</span></span><span style="font-size: 12pt;"> dan disediakan</span><span lang="IN" style="font-size: 12pt;"> sesuai dengan soal</span><span style="font-size: 12pt;">
ke-1 dan ke-2</span><span lang="IN" style="font-size: 12pt;"> yang diberikan guru, </span><span style="font-size: 12pt;">kemudian </span><span lang="IN" style="font-size: 12pt;">tiap kelompok </span><span style="font-size: 12pt;">mempresentasikan</span><span lang="IN" style="font-size: 12pt;"> hasilnya</span><span style="font-size: 12pt;"> ke depan kelas.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">c.<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Konfirmasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">1)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Setelah siswa presentasi, siswa lain memberikan
tanggapan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">2)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru memberikan nilai lebih kepada siswa yang
aktif.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">3)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru memberikan tanggapan/penguatan untuk hasil </span><span lang="IN" style="font-size: 12pt;">pengisian bukti transaksi</span><span style="font-size: 12pt;"> serta hasil menjodohkan kartu
yang telah disediakan </span><span lang="IN" style="font-size: 12pt;">sesuai dengan
soal </span><span style="font-size: 12pt;">ke-1
dan ke-2 </span><span lang="IN" style="font-size: 12pt;">yang diberikan guru</span><span style="font-size: 12pt;">.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">4)<span style="font-size: 7pt;">
</span></span><!--[endif]--><span style="font-size: 12pt;">Guru memberikan <i>reward</i>/hadiah bagi kelompok yang mendapatkan skor paling tinggi.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Demokrasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kreatif dan inovatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kecepatan Berpikir<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Demokrasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Berani berpendapat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Menghargai pendapat orang lain<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Menghargai pendapat orang lain<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Demokrasi <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kreatif dan inovatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">20’<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<b><span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kegiatan
Akhir/Penutup<o:p></o:p></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;">a.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
memberikan refleksi dan bersama-sama dengan murid membuat kesimpulan mengenai
materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;">b.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
mengevaluasi pembelajaran pada pertemuan ke-3.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;">c.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
menyampaikan rencana pembelajaran pada pertemuan ke-<span lang="IN">4</span>.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;">d.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
menginstruksikan pada siswa untuk mempelajari materi selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="background-color: white; font-family: Georgia, Times New Roman, serif;">e.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Berdoa
bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="background-color: white;">f.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
memberi salam penutup.</span><span style="background-color: magenta;"><o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Cinta damai<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Evaluatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Perencanaan yang matang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="background-color: white; font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="background-color: white; font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;"><span style="background-color: white;">Beretika </span><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 18pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">V.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">SUMBER
BAHAN, ALAT DAN MEDIA PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Sumber Bahan<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Somantri Hendi. 2004. <i>Memahami Akuntansi SMK Seri B</i>. Bandung: Armico.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Utomo Satrio Budi. <i>Modul Mengelola Kartu Piutang. </i>Diakses melalui </span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</a><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Alat</span></b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Alat
tulis kantor<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><i><span style="font-size: 12pt; line-height: 150%;">Handout</span></i><span style="font-size: 12pt; line-height: 150%;">
materi</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"> dan <i>handout</i> soal</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dokumen
transaksi</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"> yang diperlukan
dalam pengelolaan kartu piutang</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="IN" style="font-size: 12pt; line-height: 150%;">Kertas HVS untuk tempat menempel dokumen transaksi yang
telah dibuat</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Media</span></b><span style="font-size: 12pt; line-height: 150%;">
<b>Pembelajaran</b><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Papan
tulis dan kelengkapannya<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Laptop<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">LCD<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0cm 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">VI.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">PENILAIAN
HASIL BELAJAR<o:p></o:p></span></b></span></div>
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<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Teknik
Penilaian : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Tertulis</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bentuk
Penilaian : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Pengisian Bukti Transaksi</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Instrumen
Penilaian : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Penilaian Kognitif dan Psikomotorik (</span><span style="font-size: 12pt; line-height: 150%;">Terlampir</span><span lang="IN" style="font-size: 12pt; line-height: 150%;">)</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 35.45pt; text-indent: -14.15pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 54pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 90pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 90pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><br clear="all" style="page-break-before: always;" />
</span>
</span><br />
<div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">LAMPIRAN<o:p></o:p></span></b></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0cm 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Instrumen Soal<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Data mutasi
piutang PT Ridho Jaya dalam bulan Agustus 2011 adalah sebagai berikut:</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">Saldo akhir bulan Juli
2011 adalah Rp 11.450.000,00<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Mutasi dalam bulan Agustus 2011:</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 6,
penjualan kredit kepada PD Anugerah seharga Rp 6.450.000,00; syarat</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">n/30</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 10,
penerimaan pembayaran sebesar Rp 6.000.000,00</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 16,
penjualan kredit pada Toko Murah seharga Rp 5.750.000,00; syarat</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">n/30</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 20,
penjualan retur kepada Toko Murah seharga Rp 500.000,00</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 25,
penerimaan pembayaran dari PD Anugerah sebesar Rp 5.450.000,00</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">·<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Agustus 27,
piutang pada Toko Hamida sebesar Rp 750.000,00 dihapuskan karena dinyatakan
tidak dapat ditagih </span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Pertanyaan:</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Apa saja
dokumen transaksi yang diperlukan untuk mencatat tiap mutasi piutang diatas?</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Isikan tiap
data mutasi piutang diatas dalam dokumen transaksi yang dibuat!</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 1cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Soal
Komprehensif Pertemuan ke-1 s/d Pertemuan ke-3<o:p></o:p></span></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">SOAL
MENJODOHKAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">“MENGELOLA
KARTU PIUTANG”<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">KD
KE-1: Mempersiapkan Pengelolaan Kartu Piutang<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">PENGERTIAN PIUTANG<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">KLASIFIKASI PIUTANG<o:p></o:p></span></b></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">JENIS
PIUTANG
PENJELASAN<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">METODE PROSEDUR PENCATATAN PIUTANG<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 36pt; text-indent: 6.55pt;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">METODE PENJELASAN<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">D.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">PERALATAN DAN PERLENGKAPAN YANG
DIGUNAKAN DALAM PENGELOLAAN PIUTANG <o:p></o:p></span></b></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">JENIS
FUNGSI<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">E.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">SUMBER DATA TRANSAKSI YANG
DIPERLUKAN DALAM PENGELOLAAN KARTU PIUTANG<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">JENIS
TRANSAKSI DOKUMEN<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">F.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">CARA MENYEDIAKAN PERALATAN DAN
PERLENGKAPAN DALAM PENGELOLAAN KARTU PIUTANG<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">G.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">UNIT ORGANISASI YANG TERLIBAT DALAM
PENGELOLAAN KARTU PIUTANG<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">UNIT
ORGANISASI FUNGSI<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">H.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">KEABSAHAN DAN KEBENARAN BUKTI
TRANSAKSI PIUTANG<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">JENIS
KEABSAHAN PENJELASAN<o:p></o:p></span></div>
<div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 10pt 42.55pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="IN" style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="IN" style="font-size: 12pt; line-height: 150%;">Lembar
Kerja Siswa<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0cm 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="IN" style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">SOAL NO. 1</span></b><b><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></b></span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 678px;">
<tbody>
<tr style="height: 42.55pt;">
<td style="border: 1pt solid black; height: 42.55pt; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">PT RIDHO JAYA<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">SURAKARTA<o:p></o:p></span></b></div>
</td>
<td colspan="5" rowspan="2" style="border: 1pt solid black; height: 42.55pt; padding: 0cm 5.4pt; width: 14cm;" valign="top" width="529"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No.
Faktur :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No.
Order :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal
Order :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Syarat
Penyerahan :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Syarat
Pembayaran :<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">FAKTUR PENJUALAN<o:p></o:p></span></b></div>
</td>
</tr>
<tr style="height: 94.5pt;">
<td colspan="6" style="border: 1pt solid black; height: 94.5pt; padding: 0cm 5.4pt; width: 508.65pt;" valign="top" width="678"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Dijual
kepada :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Alamat :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Dikirim
kepada :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Alamat :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal
pengiriman :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Rute
pengiriman :<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No.
Urut<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141.5pt;" width="189"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan
Barang<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.55pt;" width="57"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Satuan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Jumlah
Satuan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Harga
Satuan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.95pt;" width="103"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Jumlah
Harga<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141.5pt;" width="189"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.55pt;" width="57"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.95pt;" width="103"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141.5pt;" width="189"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.55pt;" width="57"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.95pt;" width="103"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141.5pt;" width="189"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.55pt;" width="57"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.95pt;" width="103"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 111.75pt;" width="149"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141.5pt;" width="189"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.55pt;" width="57"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" width="91"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Total<o:p></o:p></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.95pt;" width="103"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td colspan="6" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 508.65pt;" valign="top" width="678"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr style="height: 53.95pt;">
<td colspan="3" style="border: 1pt solid black; height: 53.95pt; padding: 0cm 5.4pt; width: 295.8pt;" valign="top" width="394"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 53.95pt; padding: 0cm 5.4pt; width: 212.85pt;" valign="top" width="284"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kepala
Bagian Keuangan<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nur
Hasan Hamidi, SE, Msi, Akt.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 706px;">
<tbody>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" width="702"><div align="center" class="MsoNormal" style="margin-left: 5.6pt; text-align: center; text-indent: -5.6pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">PT RIDHO JAYA SURAKARTA<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 240.25pt;" width="320"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">MEMO KREDIT<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="4" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 285.9pt;" valign="top" width="381"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nomor Memo
Kredit :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Faktur :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Surat
Pengiriman :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Rekening
Langganan :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" valign="top" width="702"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kepada:<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" valign="top" width="702"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kami telah
mengkredit rekening saudara untuk barang sebagai berikut:<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="margin-right: -3.9pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Urut<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan
Barang<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Satuan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Jumlah Satuan<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Harga Satuan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Jumlah Harga<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 47.2pt;" width="63"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 137.15pt;" width="183"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.9pt;" width="75"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 133.4pt;" width="178"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Total<o:p></o:p></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.5pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="7" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 526.15pt;" valign="top" width="702"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr style="height: 41.3pt;">
<td style="border: medium none;" width="4"><div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="4" style="border: 1pt solid black; height: 41.3pt; padding: 0cm 5.4pt; width: 373.65pt;" valign="top" width="498"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 41.3pt; padding: 0cm 5.4pt; width: 152.5pt;" valign="top" width="203"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Bagian Order
Penjualan<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt;">Amir Muzakki,
SE</span><span lang="IN" style="font-size: 12pt;"><o:p></o:p></span></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td colspan="8" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 529.15pt;" width="706"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 14pt;">PT RIDHO JAYA SURAKARTA<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 243.25pt;" width="324"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 14pt;">BUKTI MEMORIAL<o:p></o:p></span></b></div>
</td>
<td colspan="4" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 285.9pt;" width="381"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Nomor :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Tanggal :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr style="height: 23.55pt;">
<td colspan="4" rowspan="4" style="border: 1pt solid black; height: 23.55pt; padding: 0cm 5.4pt; width: 243.25pt;" valign="top" width="324"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Keterangan:<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.55pt; padding: 0cm 5.4pt; width: 144.9pt;" width="193"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Debet<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">No. Akun<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.55pt; padding: 0cm 5.4pt; width: 141pt;" width="188"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Kredit<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">No. Akun<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 23.4pt;">
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 144.9pt;" valign="top" width="193"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 141pt;" valign="top" width="188"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr style="height: 23.4pt;">
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 144.9pt;" valign="top" width="193"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 141pt;" valign="top" width="188"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr style="height: 23.4pt;">
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 144.9pt;" valign="top" width="193"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 23.4pt; padding: 0cm 5.4pt; width: 141pt;" valign="top" width="188"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 243.25pt;" width="324"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Disetujui oleh<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Kepala Bagian Keuangan<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Nur Hasan Hamidi, SE, Msi, Akt.<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 144.9pt;" width="193"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Diverifikasi oleh:<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Nana Amalia, Amd.<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 141pt;" width="188"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Dibuat oleh:<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Bagian Kredit<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;">Putut Harimbawono, SE<o:p></o:p></span></div>
</td>
</tr>
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<td style="border: medium none;" width="4"></td>
<td style="border: medium none;" width="63"></td>
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<td style="border: medium none;" width="75"></td>
<td style="border: medium none;" width="178"></td>
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<span style="font-family: Georgia, Times New Roman, serif;"><br clear="ALL" /></span>
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<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">JURNAL PENJUALAN<o:p></o:p></span></b></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Bukti<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan <o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Debet<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kredit<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Piutang<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Penjualan Tunai<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Hasil Penjualan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.95pt;" valign="top" width="91"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 161.75pt;" valign="top" width="216"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">JURNAL
UMUM<o:p></o:p></span></b></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Ref<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Debet<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kredit<o:p></o:p></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 62.1pt;" width="83"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 200.2pt;" width="267"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 120.5pt;" width="161"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"> <span lang="IN"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: -49.65pt; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">JURNAL
PENERIMAAN KAS<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: -44.25pt; width: 698px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="margin-right: -3.8pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Bukti<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 155.9pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 49.05pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Debet<o:p></o:p></span></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 198.1pt;" width="264"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kredit<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="margin-right: -1.3pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Hasil Penjualan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.05pt;" valign="top" width="65"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.05pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.1pt;" valign="top" width="63"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 694px;">
<tbody>
<tr>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 258.1pt;" width="344"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KARTU PIUTANG<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 262.2pt;" width="350"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Rekening
:<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nama Debitor
:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nomor Bukti<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Mutasi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" width="170"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Saldo<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">DEBET<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" width="104"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KREDIT<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">DEBET<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" width="94"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KREDIT<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: -44.25pt; width: 694px;">
<tbody>
<tr>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 258.1pt;" width="344"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KARTU PIUTANG<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 262.2pt;" width="350"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Rekening :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nama Debitor :<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nomor Bukti<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Mutasi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" width="170"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Saldo<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">DEBET<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" width="104"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KREDIT<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">DEBET<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" width="94"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KREDIT<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.7pt;" valign="top" width="94"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: -44.25pt; width: 718px;">
<tbody>
<tr>
<td colspan="3" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 258.1pt;" width="344"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KARTU PIUTANG<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td colspan="4" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 280.6pt;" width="374"><div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">No. Rekening :<o:p></o:p></span></div>
<div align="left" class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nama Debitor :<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Tanggal<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nomor Bukti<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Mutasi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 145.95pt;" width="195"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Saldo<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" width="208"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" width="61"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">DEBET<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" width="104"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KREDIT<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" width="76"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">DEBET<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">KREDIT<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.8pt;" valign="top" width="208"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.45pt;" valign="top" width="61"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.8pt;" valign="top" width="104"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.85pt;" valign="top" width="76"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.1pt;" valign="top" width="119"><div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 11pt; line-height: 150%;"><br clear="all" style="page-break-before: always;" />
</span></b>
</span><br />
<div class="MsoNormal">
<span style="font-family: Georgia, Times New Roman, serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;"> </span><b style="text-indent: -18pt;"><span style="font-size: 12pt; line-height: 150%;">Norma
Penilaian Soal No. 1</span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt; line-height: 150%;">KKM: 75<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 40.2pt; width: 540px;">
<tbody>
<tr style="height: 28.1pt;">
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 291.25pt;" width="388"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kriteria Penilaian<o:p></o:p></span></b></div>
</td>
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 62.8pt;" width="84"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Skor Perolehan<o:p></o:p></span></b></div>
</td>
<td style="border: 1pt solid black; height: 28.1pt; padding: 0cm 5.4pt; width: 50.85pt;" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Nilai Akhir<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 291.25pt;" valign="top" width="388"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kecepatan dan ketepatan dalam pengambilan bukti transaksi yang telah
disediakan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">10%<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">10<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 291.25pt;" valign="top" width="388"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kelengkapan dan kebenaran dalam pengisian bukti transaksi piutang<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">50%<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">50<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 291.25pt;" valign="top" width="388"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Kesesuaian penjelasan proses pengisian bukti transaksi piutang dan
penjelasan keabsahan serta kebenaran bukti transaksi piutang<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">40%<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">40<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 354.05pt;" valign="top" width="472"><div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">Total Nilai<o:p></o:p></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="IN" style="font-family: Georgia, Times New Roman, serif; font-size: 12pt;">100<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-16037514529525260112012-11-21T11:42:00.001+07:002012-12-04T11:22:20.365+07:00RPP KKPI - KD Mempersiapkan Pengelolaan Kartu Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-size: 14pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">RENCANA
PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 14pt; line-height: 150%;">(</span><b><span style="font-size: 14pt; line-height: 150%;">RPP</span></b><span style="font-size: 14pt; line-height: 150%;">)<o:p></o:p></span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Bidang
Studi Keahlian : Bisnis dan Manajemen<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Program
Studi Keahlian : Keuangan<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kompetensi
Keahlian : Akuntansi<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mata
Pelajaran : Kompetensi
Kejuruan<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kelas/Semester : XI/1<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pertemuan
Ke- : 2 (dua)<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Alokasi
Waktu : 3 jam pelajaran
(@ 45 menit)<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Standar
Kompetensi : Mengelola Kartu
Piutang<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kompetensi
Dasar : Mempersiapkan
Pengelolaan Kartu Piutang <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Indikator : <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dapat menjelaskan metode prosedur
pencatatan piutang dengan benar dan kreatif.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dapat menyebutkan unit organisasi yang
terlibat dalam pengelolaan piutang dengan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 72pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">I.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">TUJUAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Setelah
mengikuti pembelajaran, diharapkan siswa dapat:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Menyebutkan unit organisasi yang terkait
dalam pengelolaan piutang dengan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Menjelaskan metode prosedur pencatatan
piutang dengan benar. <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">II.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">MATERI
AJAR</span></b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Unit organisasi yang terkait dalam
pengelolaan piutang terdiri atas:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bagian sekretariat, fungsinya adalah
sebagai berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Penerima
cek dari debitur <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Menerima
memo kredit dari bank jika debitur transfer dana ke rekening perusahaan <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bagian kasa,
fungsinya adalah sebagai berikut:</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Fungsi penerimaan cek atau uang tunai dari debitur
setelah melalui bagian Sekretariat atau bagian penagihan </span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bagian Piutang,
fungsinya adalah sebagai berikut:</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Mencatat mutasi piutang dalam kartu piutang </span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Membuat surat pernyataan piutang dan laporan posisi
piutang pada tiap debitur </span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">d.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bagian
penagihan, fungsinya adalah sebagai berikut:</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Fungsi pembuatan dan pendistribusian faktur
penjualan </span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Menagih piutang </span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">e.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bagian jurnal
dan buku besar, fungsinya adalah sebagai berikut:</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 63.8pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Mencatat mutasi piutang secara kolektif dalam buku
jurnal dan buku besar </span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Metode/Prosedur Pencatatan Piutang<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 71.45pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Sumber Data Transaksi yang Diperlukan
untuk Pengelolaan Kartu Piutang<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 71.45pt; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600"
o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f"
stroked="f">
<v:stroke joinstyle="miter"/>
<v:formulas>
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<v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/>
<o:lock v:ext="edit" aspectratio="t"/>
</v:shapetype><v:shape id="Picture_x0020_1" o:spid="_x0000_i1025" type="#_x0000_t75"
style='width:371.25pt;height:159.75pt;visibility:visible;mso-wrap-style:square'>
<v:imagedata src="file:///C:\DOCUME~1\NEON\LOCALS~1\Temp\msohtmlclip1\01\clip_image002.png"
o:title=""/>
</v:shape><![endif]--><!--[if !vml]--><img height="213" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image003.jpg" v:shapes="Picture_x0020_1" width="495" /><!--[endif]--></span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 71.45pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Metode Pencatatan Piutang<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 3cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Pencatatan
piutang metode konvensional <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 3cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Dalam
buku besar disediakan satu akun piutang untuk setiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 3cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Pencatatan
dengan akun buku besar piutang sebagai rekening kontrol<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 3cm; text-indent: -14.15pt;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;"> Dalam pencatatan pencatatan metode ini
disamping kartu piutang sebagai buku pembantu, dalam buku besar disediakan satu akun untuk mutasi piutang secara keseluruhan.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 3cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><img alt="*" height="13" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Pencatatan
piutang metode posting langsung dalam kartu piutang <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 3cm; text-indent: -14.15pt;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;"> Menurut metode ini, bagian penagihan tiap
hari membuat rekapitulasi total harga faktur untuk penjualan kredit yang terjadi pada hari yang bersangkutan.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">III.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">METODE
PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Student Centre Learning (Group)<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Metode Pembelajaran : Ceramah dan Tanya
Jawab<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">IV.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">KEGIATAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Untuk
mencapai tujuan pembelajaran yang telah ditetapkan dimuka, langkah-langkah
pembelajaran dirancang agar dapat diselesaikan dalam 1 kali pertemuan sebanyak
3 jam pelajaran @ 45 menit dengan strategi pembelajaran sebagai berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 26.7pt; width: 605px;">
<tbody>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" width="33"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: -3.8pt; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">No.<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 53.25pt;" width="71"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Alokasi
Waktu<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 191.35pt;" width="255"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Pembelajaran<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pendidikan
Karakter<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pendidikan
<i>lifeskill</i>/<o:p></o:p></span></span></b></div>
<div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">KWU<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">1.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 9pt; text-indent: -9pt;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">10’<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 9pt; text-indent: -9pt;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Awal<o:p></o:p></span></span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Siswa
membersihkan lingkungan dalam maupun luar kelas<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Berdoa
bersama<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Memberi
salam<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">e.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Presensi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">f.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru </span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">m</span><span lang="SV" style="font-size: 12pt; line-height: 150%;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">g.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Apersesi
tentang materi yang disampaikan pada pertemuan ke-1 yaitu tentang pengertian
piutang, klasifikasi piutang, perlengkapan dan peralatan yang digunakan dalam
pengelolaan piutang serta cara menyiapkan perlengkapan dan peralatan
tersebut. Kemudian apersepsi ini dikaitkan dengan materi yang hendak
diajarkan pada pertemuan ke-2 ini.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Peduli
lingkungan<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Disiplin<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Religius/Taqwa<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Cinta
damai<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Disiplin<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
ingin tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
ingin tahu<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Peduli
lingkungan<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Disiplin<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Religius/Taqwa</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Beretika <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kedisiplinan <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berwawasan luas<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">2.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">105’<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan Inti<o:p></o:p></span></span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15pt; text-indent: -15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Eksplorasi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 29.15pt; text-indent: -11.8pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
menjelaskan tentang unit organisasi yang terkait dalam pengelolaan piutang
serta metode dan prosedur pencatatan piutang melalui presentasi PowerPoint.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 22.95pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
mengecek seberapa pemahaman siswa terhadap materi yang baru saja diajarkan
melalui tanya jawab terhadap siswa secara random/acak.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Elaborasi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
membagi jumlah siswa dalam beberapa kelompok diskusi.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
membagikan latihan soal (kasus) kepada tiap-tiap kelompok.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Siswa
mendiskusikan soal bersama masing-masing kelompoknya kemudian
mempresentasikannya ke depan kelas.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 15.85pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Konfirmasi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">1)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Setelah
siswa presentasi, siswa lain memberikan tanggapan.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
memberikan nilai lebih kepada siswa yang aktif.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 30.05pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">3)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Guru
memberikan tanggapan/penguatan untuk hasil diskusi siswa.<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
ingin tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kreatif<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mandiri<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Demokrasi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
saling menghargai<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggung
jawab<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berani
berpendapat<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Menghargai
pendapat orang lain<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggung
jawab<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Berwawasan luas<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kreatif<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Mandiri
<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kerja sama<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
saling menghargai<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Tanggung
jawab<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kreatif dan inovatif<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-family: Georgia, Times New Roman, serif;"><span lang="IN" style="font-size: 12pt; line-height: 150%;">Memberikan apresiasi positif </span><span style="font-size: 12pt; line-height: 150%;">pada
orang lain<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Inovatif dan kreatif<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">3.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">20’<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kegiatan
Akhir/Penutup<o:p></o:p></span></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">a.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
memberikan refleksi dan bersama-sama dengan murid membuat kesimpulan mengenai
materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">b.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
mengevaluasi pembelajaran pada pertemuan ke-2.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">c.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
menyampaikan rencana pembelajaran pada pertemuan ke-3.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">d.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
menginstruksikan pada siswa untuk mempelajari materi selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">e.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Berdoa
bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0cm 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;">f.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Guru
memberi salam penutup.<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kerja
sama<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
ingin tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Rasa
ingin tahu<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Gemar
membaca<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Religius<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Cinta
damai<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Kerja sama<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Evaluatif<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Perencanaan yang matang<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Religius<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-indent: 0cm;">
<span lang="IN" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Beretika <o:p></o:p></span></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="margin-left: 18pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">V.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">SUMBER
BAHAN, ALAT DAN MEDIA PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Sumber Bahan<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Somantri
Hendi. 2004. <i>Memahami Akuntansi SMK Seri
B</i>. Bandung: Armico.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">Utomo
Satrio Budi. <i>Modul Mengelola Kartu
Piutang. </i>Diakses melalui </span><span lang="IN" style="font-size: 12pt; line-height: 150%;"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</a></span><b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Alat</span></b><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Alat tulis kantor<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Hand out materi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Dokumen transaksi<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Media</span></b><span style="font-size: 12pt; line-height: 150%;">
<b>Pembelajaran</b><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Papan tulis dan kelengkapannya<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Laptop<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">-<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">LCD<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">VI.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">PENILAIAN
HASIL BELAJAR<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Teknik
Penilaian : Tes Tertulis<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Bentuk
Penilaian : Uraian<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Instrumen
Penilaian : Terlampir<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 35.45pt; text-indent: -14.15pt;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 90pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 90pt; text-indent: 0cm;">
<br /></div>
<span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;"><br clear="all" style="page-break-before: always;" />
</span>
</span><br />
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoListParagraph" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">LAMPIRAN<o:p></o:p></span></span></b></div>
<div class="MsoListParagraph" style="margin-left: 0cm; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span style="font-size: 12pt; line-height: 150%;">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 150%;">Instrumen
Soal<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">Sebutkan unit organisasi yang terkait dalam
pengelolaan piutang!<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">Jelaskan fungsi/tugas yang dilakukan pada bagian piutang!<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">Sebutkan transaksi apa saja yang mempengaruhi mutasi
dalam kartu piutang dan jelaskan pengaruhnya terhadap saldo piutang!<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">Sebut dan jelaskan tentang metode pencatatan
piutang!<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">Gambarkan langkah-langkah pencatatan piutang metode
posting langsung dalam kartu piutang!<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">Lembar
Kerja Siswa<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">..................................................................<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">..................................................................<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">..................................................................<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">..................................................................<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="SV" style="font-size: 12pt; line-height: 150%;">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">..................................................................<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="SV" style="font-size: 12pt; line-height: 150%;">Kunci
Jawaban<o:p></o:p></span></b></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="DE" style="font-size: 12pt; line-height: 150%;">Unit organisasi yang terkait dalam pengelolaan piutang
adalah sebagai berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="DE" style="font-size: 12pt; line-height: 150%;">Bagian sekretariat<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="DE" style="font-size: 12pt; line-height: 150%;">Bagian kasa<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="DE" style="font-size: 12pt; line-height: 150%;">Bagian piutang<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="DE" style="font-size: 12pt; line-height: 150%;">Bagian penagihan<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">e.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="DE" style="font-size: 12pt; line-height: 150%;">Bagian jurnal dan buku besar<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="SV" style="font-size: 12pt; line-height: 150%;">Fungsi/tugas yang dilakukan
pada bagian piutang adalah </span><span style="font-size: 12pt; line-height: 150%;">mencatat
mutasi piutang dalam kartu piutang dan membuat surat pernyataan piutang serta laporan
posisi piutang pada tiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;"> </span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-indent: 0cm;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -1.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 203.25pt;" width="271"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0.6pt;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Transaksi<o:p></o:p></span></span></b></div>
</td>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="margin-right: 0.5pt; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Pengaruh
terhadap saldo piutang<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 203.25pt;" width="271"><div align="left" class="MsoNormal" style="text-indent: 0.6pt;">
<span style="font-family: Georgia, Times New Roman, serif;"><span lang="DE" style="font-size: 12pt; line-height: 150%;">Transaksi penjualan kredit</span><span style="font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">[ + ]<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 203.25pt;" width="271"><div align="left" class="MsoNormal" style="text-indent: 0.6pt;">
<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Transaksi retur penjualan<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">[ - ]<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 203.25pt;" width="271"><div align="left" class="MsoNormal" style="text-indent: 0.6pt;">
<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Transaksi penghapusan piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">[
- ]<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 203.25pt;" width="271"><div align="left" class="MsoNormal" style="text-indent: 0.6pt;">
<span lang="DE" style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Transaksi penerimaan kas dari piutang<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" width="180"><div align="center" class="MsoNormal" style="text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">[
- ]<o:p></o:p></span></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Metode pencatatan piutang:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">a.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Pencatatan piutang metode konvensional <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Dalam
buku besar disediakan satu akun piutang untuk setiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">b.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Pencatatan dengan akun buku besar
piutang sebagai rekening control<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Dalam
pencatatan metode ini disamping kartu piutang sebagai buku pembantu, dalam buku besar disediakan satu akun untuk mutasi piutang secara keseluruhan.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">c.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Pencatatan piutang metode posting
langsung dalam kartu piutang <o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Menurut
metode ini, bagian penagihan tiap hari membuat rekapitulasi total harga faktur
untuk penjualan kredit yang terjadi pada
hari yang bersangkutan.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 70.9pt; text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Georgia, Times New Roman, serif;"><span style="font-size: 12pt; line-height: 150%;">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%;">Langkah-langkah pencatatan piutang
metode posting dalam kartu piutang adalah sebagai berikut:<o:p></o:p></span></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="552" src="file:///C:/DOCUME~1/NEON/LOCALS~1/Temp/msohtmlclip1/01/clip_image001.gif" v:shapes="_x0000_s1026 _x0000_s1027 _x0000_s1028 _x0000_s1029 _x0000_s1030 _x0000_s1031 _x0000_s1032 _x0000_s1033 _x0000_s1034 _x0000_s1035 _x0000_s1036 _x0000_s1037 _x0000_s1038 _x0000_s1039 _x0000_s1040 _x0000_s1041 _x0000_s1042 _x0000_s1043 _x0000_s1044 _x0000_s1045 _x0000_s1046 _x0000_s1047 _x0000_s1048 _x0000_s1049 _x0000_s1050" width="594" /></a></div>
<div class="separator" style="clear: both; text-align: center;">
<b style="font-family: Georgia,'Times New Roman',serif; text-align: left; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 150%;"><br /></span></b></div>
<div class="separator" style="clear: both; text-align: center;">
<b style="font-family: Georgia,'Times New Roman',serif; text-align: left; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 150%;">D.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><b style="font-family: Georgia,'Times New Roman',serif; text-align: left; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 150%;">Norma
Penilaian</span></b></div>
<div class="MsoListParagraph" style="text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">KKM:
75<o:p></o:p></span></span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 36pt;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 58.8pt;" width="78"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Skor
Perolehan<o:p></o:p></span></span></b></div>
</td>
<td colspan="5" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 237.6pt;" width="317"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Soal
Nomor<o:p></o:p></span></span></b></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 52.55pt;" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Jumlah
Skor<o:p></o:p></span></span></b></div>
</td>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 51.1pt;" width="68"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Nilai
Akhir<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">1<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">2<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">3<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">4<o:p></o:p></span></span></b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">5<o:p></o:p></span></span></b></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">100%<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">10<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">10<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">15<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">30<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">35<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">100<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">100<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">75%<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">8<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">8<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">12<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">24<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">28<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">80<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">80<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">50%<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">6<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">6<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">9<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">18<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">21<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">68<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">60<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">25%<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">4<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">4<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">6<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">12<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">14<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">52<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">40<o:p></o:p></span></span></div>
</td>
</tr>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Salah semua<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">2<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">2<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">3<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">6<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">7<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">36<o:p></o:p></span></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraph" style="line-height: 150%; margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">20<o:p></o:p></span></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraph" style="text-indent: 0cm;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 14.2pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Keterangan:<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="margin-left: 14.2pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 150%;"><span style="font-family: Georgia, Times New Roman, serif;">Siswa
yang memperoleh nilai akhir di bawah 75, harus mengerjakan ulang soal yang
sama, setelah mendapatkan bimbingan dari guru sampai siswa tersebut mendapatkan
nilai di atas 75.<o:p></o:p></span></span></div>
<div class="MsoNormal">
<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-43534304566882534932012-11-21T09:17:00.002+07:002012-11-21T11:28:38.887+07:00RPP Mengelola Kartu Piutang Kompetensi Dasar Mendeskripsikan Pengelolaan Kartu Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 14.0pt; line-height: 150%;">RENCANA PELAKSANAAN PEMBELAJARAN<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 0cm; text-align: center;">
<span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 14.0pt; line-height: 150%;">(</span><b><span style="font-size: 14.0pt; line-height: 150%;">RPP</span></b><span style="font-size: 14.0pt; line-height: 150%;">)<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Bidang
Studi Keahlian : Bisnis dan Manajemen<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Program
Studi Keahlian : Keuangan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kompetensi
Keahlian : Akuntansi<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Mata
Pelajaran : Kompetensi
Kejuruan<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kelas/Semester : XI/1<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Pertemuan
Ke- : 1 (satu)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Alokasi
Waktu : 3 jam pelajaran
(@ 45 menit)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Standar
Kompetensi : Mengelola Kartu
Piutang<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kompetensi
Dasar : Mendeskripsikan
Pengelolaan Kartu Piutang <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-right: 0cm; tab-stops: 127.6pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Indikator : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Dapat
menjelaskan pengertian piutang dengan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Dapat
menyebutkan klasifikasi piutang secara teliti dan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Dapat
menyebutkan peralatan yang diperlukan dalam pengelolaan kartu piutang dengan
benar dan teliti.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Dapat
menyediakan peralatan yang dibutuhkan dalam pengelolaan kartu piutang dengan
benar dan teliti.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">I.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">TUJUAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Setelah mengikuti pembelajaran, diharapkan siswa
dapat:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Menjelaskan
pengertian piutang dengan benar.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Menyebutkan
klasifikasi piutang dengan benar dan jelas.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Menyebutkan
peralatan yang diperlukan dalam pengelolaan kartu piutang dengan benar.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo3; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Menyediakan
peralatan yang dibutuhkan dalam pengelolaan kartu piutang dengan benar dan
teliti.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">II.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">MATERI
AJAR</span></b><span style="font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Pengertian
Piutang<o:p></o:p></span></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Piutang merupakan
klaim/tagihan perusahaan terhadap pihak ketiga yang timbul karena adanya suatu
transaksi.</span><span style="font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Klasifikasi
Piutang<o:p></o:p></span></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Pada dasarnya
piutang dapat dikelompokkan menjadi 3 jenis, yakni Piutang dagang, Piutang non-dagang, dan Piutang
wesel. Penjelasannya adalah sebagai berikut:</span><span style="font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">(1)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Piutang dagang<i>
(account receivable) </i>adalah</span></b><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">
tagihan perusahaan kepada pelanggan sebagai akibat adanya penjualan barang atau
jasa secara kredit. Dalam hal ini tagihan tersebut tidak disertai dengan surat
perjanjian yang formal, melainkan karena unsur kepercayaan dan kebijakan
perusahaan di mana dalam penjualannya telah ditetapkan syarat penjualan
misalnya 2/5,n/30. Hal ini berarti piutang yang timbul diharapkan akan dapat
diterima dalam jangka waktu paling lama 30 hari sejak tanggal transaksi.
Apabila pelanggan membayar dalam jangka waktu kurang dari 5 hari setelah
tanggal transaksi maka akan diberikan potongan/diskon sebesar 2% dari harga
jual. Piutang dagang umumnya berjangka waktu kurang dari satu tahun sehingga
dilaporkan sebagai aktiva lancar.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">(2)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Piutang non dagang<i>
(non trade receivable)</i></span></b><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">
terdiri atas macam-macam tagihan yang tidak termasuk dalam piutang dagang
maupun piutang wesel. Misalnya piutang atau uang muka kepada karyawan
perusahaan, direksi perusahaan, dan piutang kepada cabang-cabang perusahaan,
deposito untuk menutup kemungkinan kerugian dan kerusakan, deposito sebagai
jaminan penyediaan jasa atau pembayaran, piutang deviden dan bunga, serta klaim
terhadap perusahaan asuransi. <o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";">(3)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Piutang wesel</span></b><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;"> <b><i>(notes
receivable)</i></b> merupakan piutang yang lebih formal dibandingkan piutang
dagang karena didalamnya memerlukan perjanjian tertulis debitur kepada kreditur
untuk membayar sejumlah uang yang tercantum dalam surat janji tersebut pada
waktu tertentu di masa yang akan datang. Umumnya piutang wesel berjangka waktu
lebih dari 60 hari, apabila piutang wesel berjangka waktu kurang dari satu
tahun dilaporkan dalam neraca sebagai aktiva lancar sedangkan untuk piutang
wesel berjangka waktu lebih dari satu tahun diperlakukan sebagai piutang jangka
panjang.<o:p></o:p></span></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Peralatan
dan Perlengkapan yang Diperlukan dalam Pengelolaan Piutang<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 35.45pt;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Dalam perusahaan yang menyelenggarakan akuntansi
manual, peralatan dan perlengkapan yang diperlukan dalam pengelolaan piutang
antara lain sebagai berikut:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Buku
jurnal penjualan sebagai tempat mencatat terjadinya piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Buku
jurnal penerimaan kas untuk mencatat transaksi
penerimaan piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Buku
jurnal umum untuk mencatat transaksi penghapusan piutang dan penjualan retur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Kartu
piutang sebagai tempat mencatat mutasi pada setiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
daftar saldo piutang untuk pembuatan laporan saldo piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
daftar usia piutang untuk pembuatan laporan mengenai status kredit setiap
debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
surat penagihan untuk pembuatan surat penagihan piutang yang telah jatuh tempo.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">h.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
surat pernyataan piutang untuk konfirmasi saldo piutang pada tiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo5; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">i.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Peralatan
dan perlengkapan kantor yang digunakan untuk kegiatan menulis, menghitung,
mengarsipkan, dan kegiatan clerical lainnya.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.25pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo4; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Cara
Menyediakan Peralatan dan Perlengkapan yang Diperlukan dalam Pengelolaan Kartu
Piutang<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Siapkan
buku-buku jurnal dalam keadaan baik dengan format yang benar dan jelas.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Siapkan
kartu piutang dan formulir-formulir yang dpelukan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo6; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Pastikan
semua perlengkapan dan peralatan kantor yang diperlukan dalam keadaan siap
pakai.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-right: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">III.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">METODE
PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Student
Centre Learning (Group)<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo7; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Metode
Pembelajaran : Ceramah, Diskusi dan Penugasan<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">IV.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">KEGIATAN
PEMBELAJARAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Untuk mencapai tujuan pembelajaran yang telah
ditetapkan dimuka, langkah-langkah pembelajaran dirancang agar dapat
diselesaikan dalam 1 kali pertemuan sebanyak 3 jam pelajaran @ 45 menit dengan
strategi pembelajaran sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 26.7pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" width="33"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -3.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">No.<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" width="71"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Alokasi
Waktu<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" width="255"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kegiatan
Pembelajaran<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Pendidikan
Karakter<o:p></o:p></span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" width="123"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Pendidikan
<i>lifeskill</i>/<o:p></o:p></span></b></div>
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">KWU<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">1.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">10’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kegiatan
Awal<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Siswa
membersihkan lingkungan dalam maupun luar kelas<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
memeriksa ketertiban siswa dalam berpakaian<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Berdoa
bersama<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Memberi
salam<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Presensi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri;">Guru </span><span style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">m</span><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span style="font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo8; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Apersesi
piutang dalan kehidupan sehari-hari dan dalam dunia usaha<o:p></o:p></span></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Peduli
lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Religius/Taqwa<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Cinta damai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa ingin
tahu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Peduli
lingkungan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Disiplin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%;">Religius/Taqwa</span><span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Beretika <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Kedisiplinan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Berwawasan luas<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">2.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">105’<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kegiatan
Inti<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Eksplorasi<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
menjelaskan pengertian piutang, menyebutkan klasifikasi piutang, menyebutkan
perlengkapan dan peralatan yang diperlukan dalam pengelolaan piutang dan cara
menyediakan perlengkapan dan peralatan dalam pengelolaan piutang dengan menggunakan presentasi PowerPoint.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
menggali kemampuan siswa melalui pertanyaan-pertanyaan berikut:<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Apakah
siswa pernah mempunyai piutang?<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Bagaimanakah
pengelolaan piutang dalam kehidupan sehari-hari?<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Bagaimanakah
pengelolaan piutang dalam dunia usaha/industri?<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Elaborasi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo12; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
membagi jumlah siswa dalam beberapa kelompok diskusi.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
membagikan latihan soal (kasus) kepada tiap-tiap kelompok.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Siswa
mendiskusikan soal bersama masing-masing kelompoknya kemudian
mempresentasikannya ke depan kelas.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo9; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Konfirmasi<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Setelah
siswa presentasi, siswa lain memberikan tanggapan.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
memberikan nilai lebih kepada siswa yang aktif.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 30.05pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo13; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3)<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Guru
memberikan tanggapan/penguatan untuk hasil diskusi siswa.<o:p></o:p></span></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa ingin
tahu<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Demokrasi<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa saling menghargai<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Berani
berpendapat<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Menghargai
pendapat orang lain<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Tanggung jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Berwawasan luas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Kreatif dan inovatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Memberikan apresiasi positif bagi sesamanya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Inovatif dan kreatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.7pt;" valign="top" width="33"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.25pt;" valign="top" width="71"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">20’<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.35pt;" valign="top" width="255"><div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kegiatan
Akhir/Penutup<o:p></o:p></span></b></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]-->Guru
memberikan refleksi dan bersama-sama dengan murid membuat kesimpulan mengenai
materi yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]-->Guru
mengevaluasi pembelajaran pada pertemuan ke-1.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]-->Guru
menyampaikan rencana pembelajaran pada pertemuan ke-2.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="mso-fareast-font-family: "Times New Roman";">d.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]-->Guru
menginstruksikan pada siswa untuk mempelajari materi selanjutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="mso-fareast-font-family: "Times New Roman";">e.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]-->Berdoa
bersama.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 15.9pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo14; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="mso-fareast-font-family: "Times New Roman";">f.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]-->Guru
memberi salam penutup.<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Rasa ingin
tahu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Gemar membaca<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Cinta damai<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Kerja sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Evaluatif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Perencanaan yang matang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Religius<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span lang="IN" style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Beretika <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">V.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">SUMBER
BAHAN, ALAT DAN MEDIA PEMBELAJARAN<o:p></o:p></span></b></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">Sumber Bahan<o:p></o:p></span></b></span></div>
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<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Somantri Hendi. 2004. <i>Memahami Akuntansi SMK Seri B</i>. Bandung: Armico.<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%;">Utomo Satrio Budi. <i>Modul Mengelola Kartu Piutang. </i>Diakses melalui </span><span lang="IN" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><a href="http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html">http://downloads.ziddu.com/downloadfile/10889479/ModulKartuPiutang.doc.html</a></span><b><span style="font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo15; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">Alat</span></b><span style="font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Alat
tulis kantor<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Hand
out materi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo16; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Dokumen
transaksi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo15; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">Media</span></b><span style="font-size: 12.0pt; line-height: 150%;">
<b>Pembelajaran</b><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Papan
tulis dan kelengkapannya<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo17; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Laptop<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo17; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">LCD<o:p></o:p></span></span></div>
<div class="MsoNormal" style="margin-right: 0cm; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo2; mso-text-indent-alt: -14.2pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">VI.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">PENILAIAN
HASIL BELAJAR<o:p></o:p></span></b></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Teknik
Penilaian : Tes Tertulis<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Bentuk
Penilaian : Uraian<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Instrumen
Penilaian : Terlampir<o:p></o:p></span></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
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</span><br />
<div class="MsoNormal">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">LAMPIRAN<o:p></o:p></span></b></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">Instrumen
Soal<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l23 level1 lfo21; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">Jelaskan pengertian Piutang!<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Jelaskan
alasan perusahaan mengambil kebijakan penjualan secara kredit!</span><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;"><o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">Apakah perbedaan antara piutang dagang dan piutang
wesel?<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">Sebutkan perlengkapan dan peralatan yang diperlukan
dalam pengelolaan kartu piutang!<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">Jelaskan cara-cara menyediakan perlengkapan dan
peralatan yang diperlukan dalam pengelolaan kartu piutang!<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo20; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">B.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Lembar
Kerja Siswa<o:p></o:p></span></b></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">..................................................................<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo20; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">C.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Kunci
Jawaban<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo23; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">Piutang
merupakan klaim/tagihan perusahaan terhadap pihak ketiga yang timbul karena
adanya suatu transaksi. Pada dasarnya piutang dapat dikelompokkan menjadi 3
jenis, yakni (1) Piutang dagang, (2) Piutang non-dagang, dan (3) Piutang wesel.</span><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo23; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-weight: bold;">Perusahaan mengambil kebijakan penjualan secara
kredit dengan tujuan ingin</span><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">
meningkatkan volume penjualan dan memenuhi sebagian besar pelanggan yang tidak
memiliki dana cukup.</span><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo23; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE; mso-bidi-font-weight: bold;">Piutang dagang </span><span lang="DE" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: DE;">adalah tagihan perusahaan kepada pelanggan sebagai akibat
adanya penjualan barang atau jasa secara kredit, dalam hal ini tagihan tersebut
tidak disertai dengan surat perjanjian yang formal, melainkan karena unsur
kepercayaan dan kebijakan perusahaan. Sedangkan piutang wesel merupakan piutang
yang lebih formal dibandingkan piutang dagang karena didalamnya memerlukan
perjanjian tertulis debitur kepada kreditur untuk membayar sejumlah uang yang
tercantum dalam surat janji tersebut pada waktu tertentu di masa yang akan
datang.</span><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;"><o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo23; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">Perlengkapan dan peralatan yang diperlukan dalam
pengelolaan kartu piutang adalah sebagai berikut:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Buku
jurnal penjualan sebagai tempat mencatat terjadinya piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Buku
jurnal penerimaan kas untuk mencatat transaksi
penerimaan piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Buku
jurnal umum untuk mencatat transaksi penghapusan piutang dan penjualan retur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Kartu
piutang sebagai tempat mencatat mutasi pada setiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
daftar saldo piutang untuk pembuatan laporan saldo piutang.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
daftar usia piutang untuk pembuatan laporan mengenai status kredit setiap
debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
surat penagihan untuk pembuatan surat penagihan piutang yang telah jatuh tempo.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">h.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Formulir
surat pernyataan piutang untuk konfirmasi saldo piutang pada tiap debitur.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo24; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">i.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Peralatan
dan perlengkapan kantor yang digunakan untuk kegiatan menulis, menghitung,
mengarsipkan, dan kegiatan clerical lainnya.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="SV" style="font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold;">Cara menyediakan perlengkapan dan peralatan, yaitu:<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo25; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Siapkan
buku-buku jurnal dalam keadaan baik dengan format yang benar dan jelas.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo25; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Siapkan
kartu piutang dan formulir-formulir yang diperlukan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo25; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 150%;">Pastikan
semua perlengkapan dan peralatan kantor yang diperlukan dalam keadaan siap
pakai.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo20; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Trebuchet MS, sans-serif;"><b><span style="font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">D.<span style="font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-size: 12.0pt; line-height: 150%;">Norma
Penilaian<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">KKM: 75<o:p></o:p></span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" width="78"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">Skor Perolehan<o:p></o:p></span></b></div>
</td>
<td colspan="5" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 237.6pt;" width="317"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">Soal Nomor<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.55pt;" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">Jumlah Skor<o:p></o:p></span></b></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.1pt;" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">Nilai Akhir<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">1<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">2<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">3<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">4<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<b><span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">5<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">100%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">5<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">15<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">15<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">25<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">100<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">100<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">75%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">12<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">35<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">21<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">84<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">84<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">50%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">9<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">9<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">30<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">17<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">68<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">68<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">25%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">6<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">6<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">25<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">13<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">52<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">52<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78"><div align="center" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">Salah
semua<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">20<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">9<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.55pt;" valign="top" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">36<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt;">36<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraphCxSpFirst" style="margin-right: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Keterangan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: Trebuchet MS, sans-serif; font-size: 12.0pt; line-height: 150%;">Siswa yang memperoleh nilai akhir di bawah 75, harus
mengerjakan ulang soal yang sama, setelah mendapatkan bimbingan dari guru
sampai siswa tersebut mendapatkan nilai di atas 75.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-24214010232726791692012-10-19T12:32:00.002+07:002012-10-19T12:32:46.407+07:00Siberian Huskies's Lover :p<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-d61_M5bv_gk/UIDllWSX7kI/AAAAAAAAAbg/TNOH8Sr9s1A/s1600/small.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="http://2.bp.blogspot.com/-d61_M5bv_gk/UIDllWSX7kI/AAAAAAAAAbg/TNOH8Sr9s1A/s320/small.jpg" width="213" /></a></div>
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Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-58310260447152227232012-10-19T12:03:00.001+07:002012-10-19T12:03:34.599+07:00Tips Belanja Kosmetik di Toko Online<div dir="ltr" style="text-align: left;" trbidi="on">
Dibawah ini adalah tips praktis untuk berbelanja kosmetik online/offline secara aman:<br />
<br />
<ol style="text-align: left;">
<li>Cari informasi tentang kosmetik yang akan Anda beli untuk mengetahui kandungan racun/hazard di dalamnya. Karena kosmetik bermerek pun mengandung bahan kimia yang dapat membahayakan kesehatan. Cek disini: Cosmetics Hazard Score. Anda akan dapat informasi tentang low hazard dan high hazard cosmetics.</li>
<li>Belanjalah di counter kosmetik resmi, supermarket terkemuka atau representatif perusahaan kosmetik yang terpercaya. Jika Anda ingin belanja kosmetik secara online, pastikan situs penjual kosmetik tersebut memiliki alamat jelas yang dapat dicek keberadaannya.</li>
<li>Periksalah produk kosmetik Anda: produsen kosmetik harus jelas; terdapat nomor registrasi badan POM; cek masa kadaluarsa; bahan baku/ingredients harus tertera untuk menghindari bahan baku berbahaya; kemasan harus dalam kondisi baik; bentuk, bau, dan warna kosmetik masih baik</li>
<li>jangan pernah membeli kosmetik jika: mengandung racun yang membahayakan kesehatan (mskipun kosmetik bermerek); perusahaan pembuat tidak jelas; tidak ada nomor registrasi BPOM; tidak menyertakan data bahan baku pada kemasan (meskipun kosmetik bermerek); tidak menyertakan masa kadaluarsa; kosmetik/bahan baku kosmetik yang dilarang pemerintah/otoritas kesehatan; kosmetik yang tidak boleh digunakan tanpa pengawasan dokter misalnya injeksi pemutih, injeksi pengurus tubuh, obat-obatan, dll.</li>
<li>Lebih baik berjati-hati sebelum membeli daripada membahayakan kesehatan yang dapat berakibat fatal bagi hidup Anda. Happy Shopping! ^^ </li>
</ol>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-26560124017232122232012-09-29T15:03:00.003+07:002012-09-29T15:03:44.433+07:00Analisis Laporan Keuangan--Contoh Analisis Perubahan<div dir="ltr" style="text-align: left;" trbidi="on">
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 737px;">
<colgroup><col style="mso-width-alt: 8630; mso-width-source: userset; width: 177pt;" width="236"></col>
<col style="mso-width-alt: 5595; mso-width-source: userset; width: 115pt;" width="153"></col>
<col style="mso-width-alt: 5705; mso-width-source: userset; width: 117pt;" width="156"></col>
<col style="mso-width-alt: 5266; mso-width-source: userset; width: 108pt;" width="144"></col>
<col style="mso-width-alt: 1755; mso-width-source: userset; width: 36pt;" width="48"></col>
</colgroup><tbody>
<tr height="35" style="height: 26.25pt;">
<td class="xl89" colspan="5" height="35" style="height: 26.25pt; width: 553pt;" width="737">PT INDAFA GARMENT</td>
</tr>
<tr height="35" style="height: 26.25pt;">
<td class="xl89" colspan="5" height="35" style="height: 26.25pt;">NERACA PERBANDINGAN</td>
</tr>
<tr height="36" style="height: 27.0pt;">
<td class="xl92" colspan="5" height="36" style="height: 27.0pt;">31 Desember 2009 dan
2010</td>
</tr>
<tr height="26" style="height: 19.5pt;">
<td class="xl87" height="52" rowspan="2" style="border-bottom: 1.0pt solid black; border-top: none; height: 39.0pt;">Keterangan</td>
<td class="xl83" colspan="2">31-Des</td>
<td class="xl85" colspan="2" style="border-right: 1.0pt solid black;">Perubahan</td>
</tr>
<tr height="26" style="height: 19.5pt;">
<td class="xl65" height="26" style="border-left: none; height: 19.5pt;">2009</td>
<td class="xl66" style="border-left: none;">2010</td>
<td class="xl65">Rp.</td>
<td class="xl65" style="border-left: none;">%</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl67" height="21" style="height: 15.75pt;">AKTIVA</td>
<td class="xl64" style="border-left: none;"> </td>
<td class="xl64" style="border-left: none;"> </td>
<td class="xl76"> </td>
<td class="xl76" style="border-left: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Aktiva Lancar</td>
<td class="xl63" style="border-left: none; border-top: none;"> </td>
<td class="xl63" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Kas </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
107.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
174.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
67.000.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">62,18</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Investasi
sementara</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
76.375.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
61.375.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(15.000.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-19,6</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Piutang usaha</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
188.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
164.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(24.000.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-12,7</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Persediaan
Barang</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
421.625.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
439.225.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
17.600.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">4,174</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Pajak dibayar
dimuka</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
10.875.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
6.125.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(4.750.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-43,7</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Jumlah Aktiva
Lancar</td>
<td class="xl72" style="border-left: none; border-top: none;"> Rp
805.375.000,00 </td>
<td class="xl72" style="border-left: none; border-top: none;"> Rp
846.225.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
40.850.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">5,072</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl73" style="border-left: none;"> </td>
<td class="xl73" style="border-left: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Investasi
Jangka Panjang</td>
<td class="xl71" style="border-left: none;"> Rp
48.000.000,00 </td>
<td class="xl71" style="border-left: none;"> Rp
73.500.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
25.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">53,13</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">IJP-Saham</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Aktiva Tetap</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Tanah </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
318.125.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
363.125.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
45.000.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">14,15</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Gedung</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
766.250.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
801.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
35.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">4,633</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Peralatan</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
348.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
336.250.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(12.500.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-3,58</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Mesin</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
712.125.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
746.625.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
34.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">4,845</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Akumulasi
Penyusutan Gedung</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(65.000.000,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(78.400.000,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(13.400.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">20,62</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Akumulasi
Penyusutan Peralatan</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(95.000.000,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(116.500.000,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(21.500.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">22,63</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Akumulasi
Penyusutan Mesin</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(147.687.500,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(173.187.500,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(25.500.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">17,27</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Jumlah Aktiva
Tetap</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
1.837.562.500,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
1.879.662.500,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
42.100.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">2,291</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Aktiva Tak
Berwujud</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Goodwill</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
164.275.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
188.775.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
24.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">14,91</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Aktiva
Lain-lain</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Piutang Jangka Panjang</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
9.875.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
7.725.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(2.150.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-21,8</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Jumlah Aktiva</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
2.865.087.500,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
2.995.887.500,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
130.800.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">4,565</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">HUTANG DAN
MODAL</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Hutang Lancar</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Hutang usaha</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
162.125.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
189.125.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
27.000.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">16,65</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Hutang wesel</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
197.500.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
230.500.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
33.000.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">16,71</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Hutang pajak</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
52.250.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
34.250.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(18.000.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-34,4</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Jumlah Hutang
Lancar</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
411.875.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
453.875.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
42.000.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">10,2</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Hutang Jangka
Panjang</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Obligasi</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
401.500.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
450.000.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
48.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">12,08</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Jumlah Hutang</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
813.375.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
903.875.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
90.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">11,13</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Modal</td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Saham
biasa </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
1.011.250.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
1.024.750.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
13.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">1,335</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Saham
preferen</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
429.500.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
409.600.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(19.900.000,00)</td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-4,63</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Cadangan
pelunasan obligasi</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
94.625.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
120.625.000,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
26.000.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">27,48</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Laba yang
ditahan</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
531.531.250,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
546.031.250,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
14.500.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">2,728</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Disagio saham
biasa</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(22.350.000,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
(20.400.000,00)</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
1.950.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">-8,72</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;">Agio saham
preferen</td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
7.156.250,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
11.406.250,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
4.250.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">59,39</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl68" height="21" style="border-top: none; height: 15.75pt;">Jumlah Modal</td>
<td class="xl72" style="border-left: none; border-top: none;"> Rp
2.051.712.500,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
2.092.012.500,00 </td>
<td class="xl71" style="border-left: none; border-top: none;"> Rp
40.300.000,00 </td>
<td align="right" class="xl74" style="border-left: none; border-top: none;">1,964</td>
</tr>
<tr height="21" style="height: 15.75pt;">
<td class="xl69" height="21" style="border-top: none; height: 15.75pt;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl71" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
<td class="xl74" style="border-left: none; border-top: none;"> </td>
</tr>
<tr height="22" style="height: 16.5pt;">
<td class="xl70" height="22" style="border-top: none; height: 16.5pt;">Jumlah Hutang
dan Modal</td>
<td class="xl75" style="border-left: none; border-top: none;"> Rp
2.865.087.500,00 </td>
<td class="xl75" style="border-left: none; border-top: none;"> Rp
2.995.887.500,00 </td>
<td class="xl75" style="border-left: none; border-top: none;"> Rp
130.800.000,00 </td>
<td align="right" class="xl77" style="border-left: none; border-top: none;">4,565</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td height="20" style="height: 15.0pt;"></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td height="20" style="height: 15.0pt;"></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td height="20" style="height: 15.0pt;"></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td height="20" style="height: 15.0pt;"></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr height="26" style="height: 19.5pt;">
<td class="xl90" colspan="5" height="26" style="height: 19.5pt;">PT. INDAFA GARMENT</td>
</tr>
<tr height="26" style="height: 19.5pt;">
<td class="xl90" colspan="5" height="26" style="height: 19.5pt;">LAPORAN LABA RUGI
PERBANDINGAN</td>
</tr>
<tr height="26" style="height: 19.5pt;">
<td class="xl91" colspan="5" height="26" style="height: 19.5pt;">31 Desember 2009, dan 2010</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td height="20" style="height: 15.0pt;"></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl78" height="20" style="height: 15.0pt;">Keterangan </td>
<td class="xl78" style="border-left: none;">2009</td>
<td class="xl78" style="border-left: none;">2010</td>
<td></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Penjualan
Bruto</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.795.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.886.500.000,00 </td>
<td class="xl82"> Rp 91.500.000,00 </td>
<td align="right">5,0975</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Retur
Penjualan</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 41.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 38.000.000,00 </td>
<td class="xl82"> Rp (3.000.000,00)</td>
<td align="right">-7,317</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Penjualan
Netto</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.754.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.848.500.000,00 </td>
<td class="xl82"> Rp 94.500.000,00 </td>
<td align="right">5,3877</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl82"></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Harga Pokok
Penjualan</td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl82"></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Persediaan
Awal</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
372.500.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 383.000.000,00 </td>
<td class="xl82"> Rp 10.500.000,00 </td>
<td align="right">2,8188</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Pembelian
Netto</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
628.066.666,67 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 609.600.000,00 </td>
<td class="xl82"> Rp (18.466.666,67)</td>
<td align="right">-2,94</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">BTUD</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.000.566.666,67 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 992.600.000,00 </td>
<td class="xl82"> Rp (7.966.666,67)</td>
<td align="right">-0,796</td>
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<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Persediaan
Akhir</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
325.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 333.000.000,00 </td>
<td class="xl82"> Rp 8.000.000,00 </td>
<td align="right">2,4615</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Harga Pokok
Penjualan</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
675.566.666,67 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 659.600.000,00 </td>
<td class="xl82"> Rp (15.966.666,67)</td>
<td align="right">-2,363</td>
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<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Laba Kotor</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.078.433.333,33 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
1.188.900.000,00 </td>
<td class="xl82"> Rp 110.466.666,67 </td>
<td align="right">10,243</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl82"></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Biaya
Penjualan</td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl82"></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Biaya
Pemasaran</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 63.500.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 65.000.000,00 </td>
<td class="xl82"> Rp 1.500.000,00 </td>
<td align="right">2,3622</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Biaya
Inventaris Kantor Penjualan</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 35.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 36.500.000,00 </td>
<td class="xl82"> Rp 1.500.000,00 </td>
<td align="right">4,2857</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Biaya Listrik
dan Telepon bag. Penjualan</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 21.500.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 23.000.000,00 </td>
<td class="xl82"> Rp 1.500.000,00 </td>
<td align="right">6,9767</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Gaji dan
lain-lain</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 37.600.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 38.500.000,00 </td>
<td class="xl82"> Rp 900.000,00 </td>
<td align="right">2,3936</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
157.600.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 163.000.000,00 </td>
<td class="xl82"> Rp 5.400.000,00 </td>
<td align="right">3,4264</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Biaya
Administrasi dan Umum</td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> </td>
<td class="xl82"></td>
<td></td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Gaji bag. Adm</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 70.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 72.500.000,00 </td>
<td class="xl82"> Rp 2.500.000,00 </td>
<td align="right">3,5714</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Biaya listrik
dan telepon bag. Adm</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 31.000.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 34.250.000,00 </td>
<td class="xl82"> Rp 3.250.000,00 </td>
<td align="right">10,484</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Biaya
Inventaris Adm</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 42.500.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 45.000.000,00 </td>
<td class="xl82"> Rp 2.500.000,00 </td>
<td align="right">5,8824</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;"> </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
143.500.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 151.750.000,00 </td>
<td class="xl82"> Rp 8.250.000,00 </td>
<td align="right">5,7491</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Jumlah Biaya
Operasi</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
301.100.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 314.750.000,00 </td>
<td class="xl82"> Rp 13.650.000,00 </td>
<td align="right">4,5334</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Laba Bersih
Operasional</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
777.333.333,33 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 874.150.000,00 </td>
<td class="xl82"> Rp 96.816.666,67 </td>
<td align="right">12,455</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl81" height="20" style="border-top: none; height: 15.0pt;">Pajak</td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
310.933.333,33 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 349.660.000,00 </td>
<td class="xl82"> Rp 38.726.666,67 </td>
<td align="right">12,455</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td class="xl79" height="20" style="border-top: none; height: 15.0pt;">Laba
Bersih </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp
466.400.000,00 </td>
<td class="xl80" style="border-left: none; border-top: none;"> Rp 524.490.000,00 </td>
<td class="xl82"> Rp 58.090.000,00 </td>
<td align="right">12,455</td>
</tr>
<tr height="20" style="height: 15.0pt;">
<td height="20" style="height: 15.0pt;"></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody></table>
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Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-40548598000868147642012-09-11T12:58:00.001+07:002012-09-11T13:27:06.222+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-size: large;"><b><span style="font-family: "Arial Black","sans-serif";">Disusun Untuk Melengkapi Tugas
MK Teknologi Pembelajaran Akuntansi</span></b></span></div>
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<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">Oleh :<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">Dhany Efita Sari<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">K7409036/PAK. A</span></div>
<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-size: small;"><br /></span>
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">FAKULTAS KEGURUAN DAN
ILMU PENDIDIKAN (FKIP)<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">UNIVERSITAS SEBELAS
MARET<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">SURAKARTA<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%; text-align: center;">
<span style="font-family: "Franklin Gothic Heavy","sans-serif"; font-size: small;">2012<o:p></o:p></span></div>
<div style="background-color: black; color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="background-color: black; color: #eeeeee; line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
<div style="background-color: black; color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div style="background-color: black; color: #eeeeee; direction: ltr; font-family: "Trebuchet MS",sans-serif; margin-bottom: 0pt; margin-left: 0.46in; margin-top: 4.8pt; text-align: justify; text-indent: -0.42in; unicode-bidi: embed;">
<div style="background-color: black;">
<span style="font-size: large;"><br /></span></div>
<div align="center" class="MsoBodyText" style="background-color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;"><span style="font-size: large;">RENCANA PELAKSANAAN PEMBELAJARAN</span><o:p></o:p></span></b></span></div>
<div align="center" class="MsoBodyText" style="background-color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="background-color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"><span style="background-color: black;"><span style="background-color: white;"> </span> Sekolah</span> :
Sekolah Menengah Atas ( SMA ) <o:p></o:p></span></div>
<div class="MsoBodyText" style="background-color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;"> Mata Pelajaran
: Ekonomi/Akuntansi<o:p></o:p></span></div>
<div class="MsoBodyText" style="background-color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;"> Kelas/Semester
: XI IPS 2/Genap<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"><span style="background-color: black;"><span style="background-color: white;"> </span> Alokasi Waktu : 1 x 45</span> menit<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: left;">
<div dir="rtl">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;"><b><span lang="FI" style="font-family: "Calibri","sans-serif"; line-height: 150%;">A.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span lang="FI" style="font-family: "Calibri","sans-serif"; line-height: 150%;">STANDAR KOMPETENSI<o:p></o:p></span></b> </span></div>
</div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: left; text-indent: -21.3pt;">
<div dir="rtl">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;">Memahami penyusunan siklus akuntansi perusahaan jasa<o:p></o:p></span></div>
</div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: left; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span lang="FI" style="font-family: "Calibri","sans-serif"; line-height: 150%;">B.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">KOMPETENSI</span></b><b><span lang="FI" style="font-family: "Calibri","sans-serif"; line-height: 150%;"> DASAR<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: left;">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;"> Kemampuan menyusun jurnal penyesuaian akuntansi
perusahaan jasa<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: left;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: left; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span lang="NL" style="font-family: "Calibri","sans-serif"; line-height: 150%;">C.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">INDIKATOR</span></b></span><!--[endif]--><span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: left; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Dapat
menjelaskan pengertian jurnal penyesuaian<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: left; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="IT" style="font-family: "Calibri","sans-serif"; font-size: small;">Dapat menjelaskan
alasan-alasan yang mendasari pembuatan jurnal penyesuaian akuntansi perusahaan
jasa</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: left; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Dapat
menjelaskan fungsi jurnal penyesuaian akuntansi perusahaan jasa<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: left; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Dapat
menjelaskan akun-akun yang perlu dibuat penyesuaian dalam perusahaan jasa<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: left; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">5.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Dapat
menyusun jurnal penyesuaian dalam perusahaan jasa<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span lang="IT" style="font-family: "Calibri","sans-serif"; line-height: 150%;">D.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">TUJUAN
PEMBELAJARAN</span></b></span><!--[endif]--><span lang="IT" style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;">Siswa diharapkan dapat
menjelaskan pengertian jurnal penyesuaian</span><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";"><o:p></o:p></span></b></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;">Siswa diharapkan dapat
menjelaskan dan memahami alasan-alasan yang menjadi dasar pembuatan jurnal
penyesuaian akuntansi perusahaan jasa</span><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";"><o:p></o:p></span></b></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;">Siswa diharapkan dapat
memahami fungsi jurnal penyesuaian akuntansi perusahaan jasa</span><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";"><o:p></o:p></span></b></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Siswa diharapkan dapat menjelaskan dan
memahami akun-akun apa saja yang perlu dibuat penyesuaian dalam perusahaan jasa<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">5.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Siswa diharapkan dapat menyusun jurnal
penyesuaian dalam perusahaan jasa<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">E.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">Materi Pembelajaran<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -14.7pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">Definisi<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Jurnal
penyesuaian adalah jurnal yang digunakan untuk menyesuaikan sisa
akun-akun buku besar menjadi sisa yang sebenarnya dan untuk memisahkan
pendapatan dan beban dalam satu periode ke periode yang lain.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">Mengapa jurnal penyesuaian dibuat?<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Neraca
saldo merupakan dasar penyusunan laporan keuangan, namun kenyataannya belum
menyajikan segenap informasi . Untuk itu penyusunan laporan keuangan diperlukan
penyesuaian. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Hal
ini dikarenakan hal berikut:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Menggunakan dasar waktu ( accrual basic)</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Masih bercampurnya rekening-rekening laba rugi
dengan rekening neraca </span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-indent: 20.7pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Misalnya
:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 78pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Sewa
diterima dimuka <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 78pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Asuransi
dibayar dimuka <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 78pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">c.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan
yang masih harus diterima <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 78pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">d.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Biaya
dibayar dimuka <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-indent: 42.55pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Berdasarkan
akun-akun diatas, sebagian jumlahnya dapat diakui dan masuk periode tahun-tahun
yang berjalan (masuk laba rugi) dan sebagian lagi masuk periode berikutnya
(masuk neraca)<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Ada transaksi yang belum dicatat selama periode
berjalan </span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-indent: 42.55pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Jurnal
penyesuaian adalah jurnal yang dibuat pada akhir periode akuntansi yang
bertujuan untuk menyesuaikan saldo-saldo perkiraan buku besar yang belum sesuai
dengan jumlah yang sesungguhnya. Fungsi jurnal penyesuaian adalah mengoreksi
akun harta, utang, modal, pendapatan, dan beban sehingga mencerminkan keadaan
yang sebenarnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -14.7pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">Fungsi<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Untuk menyesuaikan catatan supaya fakta
yang ada mencerminkan saldo yang layak<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Mempermudah koreksi, jika terjadi kesalahan<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -14.7pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">Akun yang memerlukan jurnal penyesuaian<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Menurut
<b>Niswonger, dkk </b>ada dua bagian pos
yang memerlukan penyesuaian. Bagian pertama adalah pos penangguhan (<i>deferral), </i>pos penangguhan ditandai
dengan pencatatan transaksi sedemikian rupa sehingga menunda atau menangguhkan
pengakuan beban (biaya) atau pendapatan. Pos yang termasuk pos penangguhan
adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban yang ditangguhkan (<i>deffered expenses</i>) atau beban dibayar
dimuka (<i>prepaid expenses</i>) merupakan
pos yang sejak awal dicatat sebagai aktiva, tetapi diharapkan menjadi beban di
kemudian hari atau selama periode normal perusahaan. Pos lain adalah
perlengkapan dan asuransi dibayar dimuka yang membutuhkan penyesuaian pada
akhir periode akuntansi. Contoh lain adalah iklan dibayar dimuka, bunga dibayar
dimuka, dan lain sebagainya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan yang ditangguhkan (<i>deffered revenues</i>) atau pendapatan
diterima dimuka merupakan pos yang sejak awalnya dicatat sebagai kewajiban
tetapi diharapkan menjadi pendapatan di kemudian hari atau selama periode
normal binis. Contoh akun yang ditangguhkan adalah sewa diterima dimuka, uang
langganan majalah yang diterima penerbit, honor tahunan kantor pengacara, dan
lain sebagainya. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Bagian
kedua yang perlu diadakan penyesuaian adalah pos actual. Pos ini timbul akibat
tidak adanya pancatatan beban yang terjadi atau pendapatan yang dihasilkan.
Pengertian singkat dari pos ini adalah pos yang timbul sejalan dengan
berlalunya waktu namun tidak dilakukan pencatatan atas pos tersebut. Pos ini
terdiri dari sebagai berikut:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban actual atau kewajiban actual, yaitu
beban yang telah terjadi, tetapi belum dicatat dalam akun. Contoh akunnya
adalah utang gaji kepada karyawan.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan actual atau aktiva actual dalah
pendapatan yang telah dihasilkan tetapi belum dicatat dalam akun. Contohnya
honor atas jasa yang telah disediakan oleh lembaga pendidikan atau pengacara
tetapi belum ditagih.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span lang="NL" style="font-family: "Calibri","sans-serif"; line-height: 150%;">5.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span lang="NL" style="font-family: "Calibri","sans-serif"; line-height: 150%;">Penyusunan Jurnal Penyesuaian Melalui Kertas Kerja<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span lang="NL" style="font-family: "Calibri","sans-serif";">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span lang="NL" style="font-family: "Calibri","sans-serif";">Perlengkapan <o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify;">
<span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;"> Perlengkapan dibeli oleh perusahaan dalam jumlah yang
banyak dan sekaligus, tetapi pemakaiannya dilakukan secara bertahap sesuai
dengan kebutuhan. Oleh karena itu, pada setiap akhir periode akuntansi harus
dihitung berapa yang terpakai dan berapa sisa yang tinggal.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify;">
<span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;">Ada dua metode pencatatan pemakaian perlengkapan:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span lang="NL" style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;">Metode Harta<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify;">
<span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;">Apabila pada saat membeli dicatat sebagai perlengkapan
(di Neraca Saldo akun yang muncul adalah Perlengkapan), jumlah yang harus
disesuaikan dihitung yang sudah digunakan atau dipakai.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;">Contoh jurnal penyesuaian pemakaian perlengkapan metode
harta adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 3cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Perlengkapan
pada neraca saldo adalah Rp 3.000.000, menurut data penyesuaian perlengkapan
yang masih ada Rp 1.000.000.</span><span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
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<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small; line-height: 150%;">Berikut adalah langkah-langkah menyusun jurnal penyesuaian sesuai dengan
soal diatas:<o:p style="color: white;"></o:p></span></div>
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<![if !supportLists]><b
style='mso-bidi-font-weight:normal'><span style='mso-bidi-font-family:Calibri'><span
style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span></span></b><![endif]>Memakai akun <b style='mso-bidi-font-weight:
normal'>Perlengkapan</b> di NS, jelas <b style='mso-bidi-font-weight:normal'>metode
HARTA</b><o:p></o:p></p>
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<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>3. </span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>Angka
ini berasal dari <b style='mso-bidi-font-weight:normal'>hasil pengurangan
antara NS dan NSD</b>, berarti pada AJP, akun perlengkapan bersaldo di <b
style='mso-bidi-font-weight:normal'>kredit sebesar 2.000.000.</b> angka ini
menyatakan seberapa <b style='mso-bidi-font-weight:normal'>jumlah
perlengkapan yang telah terpakai.<o:p></o:p></b></span></p>
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<b style='mso-bidi-font-weight:
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INGAT! Angka yang dimasukkan di NSD adalah perlengkapan yang masih ada/<b
style='mso-bidi-font-weight:normal'>SISA</b><o:p></o:p></span></p>
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<td width="3"><br /></td>
<td width="160"><br /></td>
</tr>
<tr>
<td height="238"><br /></td>
<td align="left" style="color: white;" valign="top"><br /></td>
<td style="color: white;"><br /></td>
<td align="left" rowspan="2" style="color: white;" valign="top"><br /></td><td style="color: white;"><br /></td><td align="left" style="color: white;" valign="top"><br /></td></tr>
<tr><td height="3"><br /></td></tr>
</tbody></table>
</span></span></div>
<div style="color: white;">
<span style="font-size: small;"><br clear="ALL" /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: white; margin-left: 38.2pt; width: 577px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40pt;" width="53"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">No. Akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.7pt;" width="126"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.7pt;" width="128"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">Neraca Saldo<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.8pt;" width="142"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.75pt;" width="128"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;"> NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" width="71"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.3pt;" width="56"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" width="71"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" width="71"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" width="71"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.35pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40pt;" valign="top" width="53"><div align="left" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Perlengkapan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;">3.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.3pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;">2.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;">1.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.35pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40pt;" valign="top" width="53"><div align="left" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.3pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><br /></td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.35pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr style="height: 31.3pt;">
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 31.3pt; padding: 0cm 5.4pt; width: 40pt;" valign="top" width="53"><div align="left" class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Beban Perlengkapan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 42.3pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<!--[if gte vml 1]><v:shapetype
id="_x0000_t32" coordsize="21600,21600" o:spt="32" o:oned="t" path="m,l21600,21600e"
filled="f">
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<o:lock v:ext="edit" shapetype="t"/>
</v:shapetype><v:shape id="_x0000_s1067" type="#_x0000_t32" style='position:absolute;
margin-left:21.35pt;margin-top:21.4pt;width:34.5pt;height:222pt;z-index:251662336;
mso-position-horizontal-relative:text;mso-position-vertical-relative:text'
o:connectortype="straight" strokecolor="red" strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape><![endif]--><!--[if !vml]--><span style="font-size: small;">.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;">2.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 42.35pt;" valign="top" width="56"><div align="left" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
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<tr>
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<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>4.</span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>
Perlengkapan yang terpakai merupakan beban, sehingga muncul akun <b
style='mso-bidi-font-weight:normal'>Beban Perlengkapan</b>, <b
style='mso-bidi-font-weight:normal'>jumlahnya sama dengan angka pemakaian
perlengkapannya di kolom AJP sebelah kredit</b><o:p></o:p></span></p>
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</v:shape><![endif]--><!--[if !vml]--><span style="font-size: small; position: relative; z-index: 251661312;"><span style="height: 165px; left: 399px; position: absolute; top: -64px; width: 207px;"><br /></span></span><!--[endif]--><span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<span style="font-size: small;"><br clear="ALL" /></span>
<table align="right" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 576px;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 123.65pt;" valign="top" width="165"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 36.75pt;" valign="top" width="49"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">2011<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Januari <o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 123.65pt;" valign="top" width="165"><div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban Perlengkapan<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Perlengkapan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36.75pt;" valign="top" width="49"><div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 2.000.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 200%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 2.000.000,00<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none;" width="62"><br /></td>
<td style="border: medium none;" width="38"><br /></td>
<td style="border: medium none;" width="165"><br /></td>
<td style="border: medium none;" width="49"><br /></td>
<td style="border: medium none;" width="131"><br /></td>
<td style="border: medium none;" width="132"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> (yang
dimasukkan adalah jumlah perlengkapan yang terpakai)<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Metode Beban<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Apabila
pada saat membeli dicatat sebagai beban (di Neraca Saldo akun yang muncul
adalah Beban Perlengkapan), jumlah yang harus disesuaikan dihitung yang masih
ada (yang belum digunakan).<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;">Contoh jurnal penyesuaian pemakaian perlengkapan metode
harta adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 3cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban
Perlengkapan pada Neraca Saldo adalah sebesar 5.000.000, pada akhir periode,
perlengkapan yang masih ada sebesar 1.000.000<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 3cm; text-align: justify;">
</div>
<table align="right" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 6.75pt; margin-right: 6.75pt; width: 584px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; color: white; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">No. akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 106.35pt;" width="142"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 99.25pt;" width="132"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 99.2pt;" width="132"><div align="left" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: left; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;"> AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 99.25pt;" width="132"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;"> NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">
D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; color: white; padding: 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">Beban Perlengkapan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">5.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<!--[if gte vml 1]><v:shape id="_x0000_s1075"
type="#_x0000_t38" style='position:absolute;left:0;text-align:left;
margin-left:-77.5pt;margin-top:111.55pt;width:267.75pt;height:77.25pt;
rotation:90;flip:x;z-index:251670528;mso-position-horizontal-relative:text;
mso-position-vertical-relative:text' o:connectortype="curved" adj="19756,115340,-35879"
strokecolor="red" strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-size: small;">1.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">4.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; color: white; padding: 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; color: white; padding: 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 106.35pt;" valign="top" width="142"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">Perlengkapan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<!--[if gte vml 1]><v:shape id="_x0000_s1074"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:8.85pt;margin-top:14pt;width:51pt;height:195pt;z-index:251669504;
mso-position-horizontal-relative:text;mso-position-vertical-relative:text'
o:connectortype="straight" strokecolor="red" strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-size: small;">1.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">1.000.000</span><br />
<span style="font-size: small;"></span><br />
<span style="font-size: small;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
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mso-position-horizontal-relative:text;mso-position-vertical-relative:text'
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<v:shadow on="t" type="perspective" color="#974706" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox style='mso-next-textbox:#_x0000_s1073'>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-family:"Calibri","sans-serif";mso-bidi-font-family:
"DejaVu Sans"'>5.</span></b><span style='font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'> <b style='mso-bidi-font-weight:normal'>Saldo
akun Perlengkapan di NSD </b>adalah sebesar angka di <b style='mso-bidi-font-weight:
normal'>AJP</b> nya<o:p></o:p></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1072"
type="#_x0000_t62" style='position:absolute;left:0;text-align:left;
margin-left:34.95pt;margin-top:140.1pt;width:219pt;height:107.25pt;z-index:251667456;
mso-position-horizontal-relative:text;mso-position-vertical-relative:text'
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<v:shadow on="t" type="perspective" color="#205867" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox style='mso-next-textbox:#_x0000_s1072'>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-family:"Calibri","sans-serif";mso-bidi-font-family:
"DejaVu Sans"'>4.</span></b><span style='font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'> Saldo akun Perlengkapan<span
style='mso-spacerun:yes'> </span>di AJP dan di NSD menunjukkan besarnya <b
style='mso-bidi-font-weight:normal'>sisa perlengkapan </b>setelah adanya
pemakaian, dengan kata lain saldo di AJP dan NSD merupakan <b
style='mso-bidi-font-weight:normal'>perlengkapan yang masih ada.</b><o:p></o:p></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
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<br />
<br />
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
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<br />
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 36.75pt;" valign="top" width="49"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br />
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90.85pt;" valign="top" width="121"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br />
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt;">
<br />
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit<o:p></o:p></span></div>
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<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">2011<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Januari <o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 129.05pt;" valign="top" width="172"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Perlengkapan <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Beban Perlengkapan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36.75pt;" valign="top" width="49"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90.85pt;" valign="top" width="121"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 1.000.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 2.000.000,00<o:p></o:p></span></div>
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<td style="border: medium none;" width="62"><br /></td>
<td style="border: medium none;" width="38"><br /></td>
<td style="border: medium none;" width="172"><br /></td>
<td style="border: medium none;" width="49"><br /></td>
<td style="border: medium none;" width="121"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
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</tbody></table>
<div class="MsoBodyText" style="color: #f3f3f3; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b style="color: #f3f3f3;"><span lang="IT" style="font-family: "Calibri","sans-serif";">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span lang="IT" style="font-family: "Calibri","sans-serif";"><span style="color: #f3f3f3;">Penyusutan Aktiva
Tetap</span><o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify;">
<span lang="IT" style="font-family: "Calibri","sans-serif"; font-size: small;">Seluruh aktiva tetap, kecuali tanah, yang dipakai
perusahaan nilainya akan berkurang (menyusut). Agar pembelian aktiva tetap
tidak merupakan beban sekaligus, maka tiap-tiap akhir periode diadakan
penyusutan berdasarkan umur manfaat yang diberikan oleh aktiva tetap tersebut.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify;">
<span lang="IT" style="font-family: "Calibri","sans-serif"; font-size: small;">Contoh:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pada
neraca saldo Bengkel “Ridho Jaya Motor”, Peralatan servis sebesar Rp.
30.000.000,00. Pada akhir periode, data penyesuaian menunjukkan penyusutan
sebesar 2% dari harga beli.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Berikut
adalah jurnal penyesuaian yang dibuat sesuai dengan soal diatas:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 49.65pt;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; color: white; padding: 0cm 5.4pt; width: 76.25pt;" valign="top" width="102"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 3cm;" valign="top" width="113"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; color: white; padding: 0cm 5.4pt; width: 47.9pt;" valign="top" width="64"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban peny. Peralatan<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">
Akum. peny peralatan<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 3cm;" valign="top" width="113"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 600.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 600.000,00<o:p></o:p></span></div>
</td>
</tr>
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<tr height="0">
<td style="border: medium none; color: white;" width="64"><br /></td>
<td style="border: medium none; color: white;" width="38"><br /></td>
<td style="border: medium none; color: white;" width="180"><br /></td>
<td style="border: medium none; color: white;" width="47"><br /></td>
<td style="border: medium none; color: white;" width="113"><br /></td>
<td style="border: medium none; color: white;" width="123"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";">Biaya Yang Masih Harus Dibayar<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Biaya-biaya
yang masih sampai dengan tanggal penyusunan laporan keuangan telah menjadi
kewajiban perusahaan, meskipun belum dibayar harus diakui dan dicatat sebagai
biaya dalam periode terjadinya biaya tersebut.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Contoh:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Data
penyesuaian Bengkel “Ridho Jaya Motor” pada akhir periode menunjukkan gaji
karyawan bengkel yang belum dibayar sebesar Rp 100.000,00.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Berikut adalah jurnal penyesuaian yang
dibuat sesuai dengan soal diatas:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 47.95pt; width: 567px;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; color: white; padding: 0cm 5.4pt; width: 77.95pt;" valign="top" width="104"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 3cm;" valign="top" width="113"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; color: white; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban gaji<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">
Utang gaji<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 3cm;" valign="top" width="113"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 100.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: white; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 100.000,00<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none; color: white;" width="66"><br /></td>
<td style="border: medium none; color: white;" width="38"><br /></td>
<td style="border: medium none; color: white;" width="180"><br /></td>
<td style="border: medium none;" width="47"><br /></td>
<td style="border: medium none;" width="113"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";">Pendapatan Yang Masih Harus Diterima<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan-pendapatan
yang sampai dengan tanggal penyusunan laporan keuangan telah menjadi hak
perusahaan, meskipun uangnya belum diterima uangnya harus diakui sebagai
pendapatan dalam periode terjadinya pendapatan tersebut.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Contoh:<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Menurut
data penyesuaian Bengkel “Ridho Jaya Motor” pada akhir periode, terdapat
pendapatan servis yang masih harus diterima sebesar Rp. 800.000. <o:p></o:p></span></div>
<div class="MsoBodyText" style="color: white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Berikut adalah jurnal penyesuaian yang
dibuat sesuai dengan soal diatas:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: white; margin-left: 47.95pt; width: 567px;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 77.95pt;" valign="top" width="104"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 3cm;" valign="top" width="113"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 134.65pt;" valign="top" width="180"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Piutang pendapatan servis<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">
Pendapatan servis<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 3cm;" valign="top" width="113"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 800.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 800.000,00<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none;" width="66"><br /></td>
<td style="border: medium none;" width="38"><br /></td>
<td style="border: medium none;" width="180"><br /></td>
<td style="border: medium none;" width="47"><br /></td>
<td style="border: medium none;" width="113"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="color: white; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">5.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";">Pendapatan Yang Diterima Dimuka<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan
yang diterima dimuka harus dipisahkan berapa yang menjadi pendapatan periode
yang bersangkutan dan berapa yang menjadi pendapatan periode yang akan datang.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ada
2 metode pencatatannya, yaitu:<o:p></o:p></span></div>
<div style="color: #eeeeee;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span style="font-family: "Trebuchet MS",sans-serif;">M</span></span></span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><span style="font-family: "Trebuchet MS",sans-serif;">et</span>ode Utang <o:p></o:p></span><!--[endif]-->
</div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Apabila
saat menerima pendapatan dicatat sebagai utang (di Neraca Saldo terdapat akun
…………….diterima dimuka), jumlah yang harus disesuaikan dihitung yang sudah
betul-betul menjadi pendapatan periode yang bersangkutan.<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -15.3pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Contoh:<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -1.1pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Sewa diterima dimuka pada neraca saldo sebesar 6.000.000, sewa
diterima tanggal 1 April 2011 untuk 1 tahun.</span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -1.1pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 2cm; text-align: justify; text-indent: -1.1pt;">
<!--[if gte vml 1]><v:shape id="_x0000_s1055" type="#_x0000_t62"
style='position:absolute;left:0;text-align:left;margin-left:15.45pt;
margin-top:25.05pt;width:89.25pt;height:127.75pt;text-indent:0;z-index:251650048'
adj="13976,36107" fillcolor="#4f81bd" strokecolor="#f2f2f2" strokeweight="3pt">
<v:shadow on="t" type="perspective" color="#243f60" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoListParagraph style='margin-left:14.2pt;mso-add-space:auto;
text-indent:-14.2pt;line-height:normal;mso-list:l14 level1 lfo16'>
<![if !supportLists]><span
style='mso-bidi-font-family:Calibri'><span style='mso-list:Ignore'>1.<span
style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]>Memakai
akun <b style='mso-bidi-font-weight:normal'>Sewa diterima dimuka</b> di NS,
jelas <b style='mso-bidi-font-weight:normal'>metode UTANG</b><o:p></o:p></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1057"
type="#_x0000_t62" style='position:absolute;left:0;text-align:left;
margin-left:111.45pt;margin-top:25.05pt;width:159pt;height:161.25pt;
text-indent:0;z-index:251652096' adj="24351,27896" fillcolor="#c0504d"
strokecolor="#f2f2f2" strokeweight="3pt">
<v:shadow on="t" type="perspective" color="#622423" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox style='mso-next-textbox:#_x0000_s1057'>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>3. </span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>Angka
ini berasal dari <b style='mso-bidi-font-weight:normal'>hasil pengurangan
antara NS dan NSD</b>, berarti pada AJP, akun sewa diterima dimuka bersaldo
di <b style='mso-bidi-font-weight:normal'>debit sebesar 4.500.000. </b>angka
ini menyatakan seberapa <b style='mso-bidi-font-weight:normal'>jumlah sewa
yang benar-benar telah menjadi pendapatan bl april-des<o:p></o:p></b></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1056"
type="#_x0000_t62" style='position:absolute;left:0;text-align:left;
margin-left:279.45pt;margin-top:21.3pt;width:3in;height:159.75pt;
text-indent:0;z-index:251651072' adj="17205,29375" fillcolor="#9bbb59"
strokecolor="#f2f2f2" strokeweight="3pt">
<v:shadow on="t" type="perspective" color="#4e6128" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>2.</span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>
INGAT! Angka yang dimasukkan di NSD adalah yang <b style='mso-bidi-font-weight:
normal'>belum menjadi pendapatan setelah<span style='mso-spacerun:yes'>
</span>bl. Desember.</b> Yang benar2 menjadi pendapatan sewa adalah bl
april-des, yaitu 5 bulan, sehingga 6.000.000/12bl =500.000x5bl = 4.500.000<o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify'>
<span style='font-size:11.0pt;
font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>Sehingga
yang belum menjadi pendapatan adalah 6.000.000 - 4.500.000 = 1.500.000<o:p></o:p></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Berikut adalah langkah-langkah menyusun
jurnal penyesuaian sesuai dengan soal diatas:<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: white; line-height: 150%; margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: white; margin-left: 19.6pt; width: 634px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40.85pt;" width="54"><div align="center" class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">No. akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" width="170"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" width="132"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.65pt;" width="142"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.25pt;" width="135"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" width="68"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" width="67"><div align="center" class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" valign="top" width="170"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Sewa diterima dimuka<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">6.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<!--[if gte vml 1]><v:shape id="_x0000_s1060"
type="#_x0000_t32" style='position:absolute;left:0;text-align:left;
margin-left:35pt;margin-top:15.1pt;width:10.5pt;height:249.75pt;z-index:251655168;
mso-position-horizontal-relative:text;mso-position-vertical-relative:text'
o:connectortype="straight" strokecolor="red" strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-size: small;">4.500.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" valign="top" width="70"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" valign="top" width="67"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;">1.500.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" valign="top" width="170"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" valign="top" width="70"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" valign="top" width="67"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.55pt;" valign="top" width="170"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Pendapatan sewa<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" valign="top" width="70"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<!--[if gte vml 1]><v:shape id="_x0000_s1061"
type="#_x0000_t38" style='position:absolute;left:0;text-align:left;
margin-left:-58.4pt;margin-top:85.3pt;width:225.75pt;height:82.5pt;
rotation:90;flip:x;z-index:251656192;mso-position-horizontal-relative:text;
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strokecolor="red" strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-size: small;">4.500.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" valign="top" width="67"><div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="color: white; line-height: 150%; margin-left: 42.55pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee; line-height: 150%; margin-left: 42.55pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"><span style="color: white;">Sehingga
dapat disusun AJP nya sebagai berikut:</span><o:p></o:p></span></div>
<div class="MsoNormal" style="color: #eeeeee; line-height: 150%; margin-left: 42.55pt;">
<span style="font-size: small;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 42.55pt;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 76.25pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal
<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.6pt;" valign="top" width="170"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan
<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref
<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet
<o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit
<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 47.9pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.6pt;" valign="top" width="170"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Sewa
diterima dimuka
<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Pendapatan Sewa<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> <o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
4.500.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
4.500.000,00<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none;" width="64"><br /></td>
<td style="border: medium none;" width="38"><br /></td>
<td style="border: medium none;" width="170"><br /></td>
<td style="border: medium none;" width="47"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Metode Pendapatan<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 72pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Apabila
pada saat menerima pendapatan dicatat sebagai pendapatan ( di neraca saldo
terdapat akun Pendapatan ……………. ), jumlah yang harus disesuaikan dihitung yang
sebenarnya menjadi pendapatan untuk periode berikutnya. Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="color: #eeeeee; margin-left: 99.25pt; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Pendapatan sewa di neraca saldo sebesar 8.000.000, pada akhir
periode sewa yang diterima lebih dahulu adalah sebesar 3.000.000.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: #eeeeee; margin-left: 70.9pt; text-indent: 0cm;">
<!--[if gte vml 1]><v:group id="_x0000_s1047"
style='position:absolute;left:0;text-align:left;margin-left:19.2pt;
margin-top:39pt;width:477.75pt;height:401.25pt;z-index:251649024'
coordorigin="2085,5775" coordsize="9555,8025">
<v:shape id="_x0000_s1048" type="#_x0000_t62" style='position:absolute;left:2085;
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strokecolor="#f2f2f2" strokeweight="3pt">
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offset2="-1pt"/>
<v:textbox>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoListParagraph style='margin-left:14.2pt;mso-add-space:auto;
text-indent:-14.2pt;line-height:normal;mso-list:l2 level1 lfo17'>
<![if !supportLists]><b
style='mso-bidi-font-weight:normal'><span style='mso-bidi-font-family:
Calibri'><span style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span></span></b><![endif]>Memakai akun <b style='mso-bidi-font-weight:
normal'>Pendapatan Sewa</b> di NS, jelas <b style='mso-bidi-font-weight:
normal'>metode Pendapatan</b><o:p></o:p></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
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<v:shadow on="t" type="perspective" color="#4e6128" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>2.</span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>
INGAT! Angka yang dimasukkan di NSD adalah yang belum menjadi pendapatan,
atau <b style='mso-bidi-font-weight:normal'>pendapatan untuk periode
berikutnya</b><span style='mso-spacerun:yes'> </span>yaitu
8.000.000-3.000.000 = 5.000.000<o:p></o:p></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
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<v:shadow on="t" type="perspective" color="#622423" opacity=".5" offset="1pt"
offset2="-1pt"/>
<v:textbox style='mso-next-textbox:#_x0000_s1050'>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>3. </span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>Angka
ini merupakan pendapatan yang telah kadaluwarsa, atau <b style='mso-bidi-font-weight:
normal'>pendapatan yang telah diterima lebih dahulu</b>, yaitu sebesar
3.000.000<b style='mso-bidi-font-weight:normal'><o:p></o:p></b></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
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<v:textbox>
<![if !mso]>
<table cellpadding=0 cellspacing=0 width="100%">
<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>4.</span></b><span style='font-size:
11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>
pada data penyesuaian, sewa diterima lebih dahulu, sehingga dcatat sebagai
akun <b style='mso-bidi-font-weight:normal'>Sewa diterima dimuka</b> <o:p></o:p></span></p>
</div>
<![if !mso]></td>
</tr>
</table>
<![endif]></v:textbox>
</v:shape><v:shape id="_x0000_s1052" type="#_x0000_t62" style='position:absolute;
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<![if !mso]>
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<tr>
<td><![endif]>
<div>
<p class=MsoNormal style='text-align:justify'>
<b style='mso-bidi-font-weight:
normal'><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";
mso-bidi-font-family:"DejaVu Sans"'>5.</span></b><span style='font-size:
10.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"DejaVu Sans"'>
<b style='mso-bidi-font-weight:normal'>Saldo akun Sewa diterima dimuka </b>adalah
sebesar angka di <b style='mso-bidi-font-weight:normal'>data penyesuaiannya,
atau sewa</b> yang diterima lebih dahulu yaitu sebesar 3.000.000<o:p></o:p></span></p>
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<![if !mso]></td>
</tr>
</table>
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strokecolor="red" strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape><v:shape id="_x0000_s1054" type="#_x0000_t38" style='position:absolute;
left:7380;top:11700;width:3120;height:1080;rotation:90;flip:x'
o:connectortype="curved" adj="15777,213600,-58154" strokecolor="red"
strokeweight="1.5pt">
<v:stroke endarrow="block"/>
</v:shape></v:group><![endif]--><!--[if !vml]--><!--[endif]--><span style="font-size: small; line-height: 150%;">Berikut adalah langkah-langkah
menyusun jurnal eyesuaian sesuai dengan soal di atas:<o:p> </o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="color: #eeeeee; margin-left: 70.9pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 19.6pt; width: 616px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm -7.1pt 6pt -5.4pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">No. akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.1pt;" width="153"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 104.95pt;" width="140"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.65pt;" width="142"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.25pt;" width="135"><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" width="66"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.35pt;" width="74"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" width="72"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" width="70"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" width="68"><div align="center" class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" width="67"><div align="center" class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 6pt -7.1pt; text-align: center; text-indent: 0cm;">
<span style="font-size: small;"><b><span style="line-height: 150%;">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.1pt;" valign="top" width="153"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Pendapatan
Sewa<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.35pt;" valign="top" width="74"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;">8.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;">3.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" valign="top" width="70"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" valign="top" width="67"><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;">5.000.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.1pt;" valign="top" width="153"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.35pt;" valign="top" width="74"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" valign="top" width="70"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" valign="top" width="67"><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.1pt;" valign="top" width="153"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small; line-height: 150%;">Sewa
diterima dimuka<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 55.35pt;" valign="top" width="74"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 52.65pt;" valign="top" width="70"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;">3.000.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.95pt;" valign="top" width="67"><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 6pt -7.1pt; text-indent: 0cm;">
<span style="font-size: small;"><o:p><br /></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 36pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Jurnal penyesuaiannya dapat disusun sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 42.55pt;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 76.25pt;" valign="top" width="102"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 47.9pt;" valign="top" width="64"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 1cm;" valign="top" width="38"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan Sewa <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">
Sewa Diterima Dimuka<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.45pt;" valign="top" width="47"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.1pt;" valign="top" width="123"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 3.000.000,00<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp 3.000.000,00<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none;" width="64"><br /></td>
<td style="border: medium none;" width="38"><br /></td>
<td style="border: medium none;" width="189"><br /></td>
<td style="border: medium none;" width="47"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
<td style="border: medium none;" width="123"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">6.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";">Persekot Biaya atau Biaya Dibayar Dimuka<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Persekot atau biaya yang dibayar dimuka ang telah dibayar sampai
dengan tanggal penyusunan laporan keuangan harus dipisahkan, berapa yang
menjadi biaya yang bersangkutan dan berapa yang menjadi biaya pada periode yang
akan datang.<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 36pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ada 2 metode pencatatan persekot biaya:<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 2cm; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Metode
Harta/Metode Piutang<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Apabila pada saat membayar beban dicatat sebagai harta/piutang
(di Neraca Saldo terdapat akun …………….. dibayar dimuka), jumlah yang harus
disesuaikan dihitung yang sudah dijalani (yang sudah menjadi beban).<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Jurnal penyesuaiannya adalah sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 42.55pt; width: 536px;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 74.1pt;" valign="top" width="99"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 151pt;" valign="top" width="201"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 71.5pt;" valign="top" width="95"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.4pt;" valign="top" width="62"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.7pt;" valign="top" width="37"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 151pt;" valign="top" width="201"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban ………….<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">
………….. dibayar dimuka<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 71.5pt;" valign="top" width="95"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp xxx<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp xxx<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none;" width="62"><br /></td>
<td style="border: medium none;" width="37"><br /></td>
<td style="border: medium none;" width="201"><br /></td>
<td style="border: medium none;" width="46"><br /></td>
<td style="border: medium none;" width="95"><br /></td>
<td style="border: medium none;" width="95"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 2cm; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Metode
Beban<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Apabila pada saat membayar beban dicatat sebagai beban (di
Neraca Saldo terdapat akun Beban ………… ), jumlah yang harus disesuaikan dihitung
yang belum dijalani.<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Jurnal penyesuaiannya adalah sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 42.55pt;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 74.1pt;" valign="top" width="99"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanggal <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 151pt;" valign="top" width="201"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Keterangan <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Ref <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.35pt;" valign="top" width="118"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet <o:p></o:p></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 68.8pt;" valign="top" width="92"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.4pt;" valign="top" width="62"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.7pt;" valign="top" width="37"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 151pt;" valign="top" width="201"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">………….. dibayar dimuka<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">
Beban ……………… <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.35pt;" valign="top" width="118"><div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp xxx<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 68.8pt;" valign="top" width="92"><div class="MsoNormal">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp xxx<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: medium none;" width="62"><br /></td>
<td style="border: medium none;" width="37"><br /></td>
<td style="border: medium none;" width="201"><br /></td>
<td style="border: medium none;" width="46"><br /></td>
<td style="border: medium none;" width="118"><br /></td>
<td style="border: medium none;" width="92"><br /></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span lang="IT" style="font-family: "Calibri","sans-serif"; line-height: 150%;">F.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">METODE
PEMBELAJARAN
</span></b></span><!--[endif]--><span lang="IT" style="font-family: "Calibri","sans-serif"; font-size: small; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="IT" style="font-family: "Calibri","sans-serif"; font-size: small;">Cooperative Learning – STAD (Student Teams Achievement
Divisions)</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"> <o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Ceramah
<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Tanya
jawab<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Diskusi
kelompok <o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin-top: 3pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">G.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";">SUMBER PEMBELAJARAN</span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Buku
Prinsip-Prinsip Akuntansi 1 SMA kelas XI (Yudistira)<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 35.45pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="13" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">LKS
Akuntansi SMA kelas XI disusun oleh Tim MGMP Akuntansi SMA Kab. Karanganyar<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 21.3pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 21.3pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 21.3pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 21.3pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 21.3pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">H.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";">MEDIA PEMBELAJARAN</span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="19" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="19" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Media cetak ( buku pendamping Akuntansi SMA
Kelas XI)</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="19" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="19" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Media cetak (handout materi terkait contoh dan
langkah-langkah penyusunan jurnal penyesuaian melalui kertas kerja)</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="19" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="19" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Media cetak (lembar kerja yang berisikan
soal uraian dan lembar jawab yang berisikan format kertas kerja dan jurnal
penyesuaian) </span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="19" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="19" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Media visual : materi dalam bentuk
presentasi PowerPoint (PPT)</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="19" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="19" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Whiteboard dan spidol</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: small;"><img alt="*" height="19" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="19" /><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Laptop dan LCD Projector</span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 6pt 36pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">I.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">LANGKAH-LANGKAH PEMBELAJARAN<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 50%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 50%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 26.7pt; width: 590px;">
<tbody>
<tr>
<td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">No.
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 336.45pt;" valign="top" width="449"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Kegiatan
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.3pt;" valign="top" width="94"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Waktu
<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p> </o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 336.45pt;" valign="top" width="449"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">PEMBUKAAN<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 15.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small; line-height: 150%;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Guru memberikan salam dan melakukan presensi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small; line-height: 150%;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Guru menghubungkan materi
sebelumnya (Apersepsi), terkait neraca saldo dengan materi yang akan
diajarkan yaitu jurnal penyesuaian melalui tanya jawab<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 15.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small; line-height: 150%;">c.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Guru </span><span style="font-size: small; line-height: 150%;"> </span><span style="font-size: small; line-height: 150%;">m</span><span lang="SV" style="font-size: small; line-height: 150%;">enginformasikan kompetensi dasar dan indikator yang hendak dicapai serta
tujuan pembelajaran</span><span style="font-size: small; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 15.9pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: small; line-height: 150%;">d.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Guru memberikan motivasi berupa </span><span lang="IT" style="font-size: small; line-height: 150%;">pengertian
kepada siswa, terkait pentingnya penyusunan Jurnal Penyesuaian pada akuntansi
perusahaan jasa</span><span style="font-size: small; line-height: 150%;"> dan </span><span lang="IT" style="font-size: small; line-height: 150%;">memberikan
motivasi terkait manfaat bagi siswa dalam mengikuti PBM jurnal
penyesuaian</span><span style="font-family: "Times New Roman","serif"; font-size: small; line-height: 150%;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.3pt;" valign="top" width="94"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">5
menit<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";"><o:p> </o:p></span></b></span><!--[endif]--></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 336.45pt;" valign="top" width="449"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">KEGIATAN
INTI<o:p></o:p></span></b></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menjelaskan pengertian jurnal
penyesuaian dengan menggunakan presentasi PowerPoint<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menjelaskan alasan-alasan yang
mendasari pembuatan jurnal penyesuaian<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">c.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menjelaskan fungsi jurnal
penyesuaian<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">d.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menjelaskan akun apa saja yang perlu
dibuatkan jurnal penyesuaian<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">e.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menjelaskan langkah-langkah
penyusunan jurnal penyesuaian melalui kertas kerja<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">f.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menginstruksikan pada siswa untuk
berdiskusi kelompok terkait dengan materi yang telah dijelaskan, sehingga
guru membentuk kelompok diskusi dengan anggota kelompok diskusi siswa yakni yang
sederet/sebangku.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">g.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Setelah siswa berdiskusi kelompok, guru
membagikan soal uraian dan lembar jawabannya yang berisi format kertas kerja
untuk memudahkan pengerjaan soal-soal jurnal penyesuaian perusahaan jasa.
Soal dibagikan masing-masing individu dan dikerjakan secara individual.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">h.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Setelah pengerjaan selesai, lembar jawab
ditukarkan pada siswa lain. Guru dan siswa bersama-sama membahas pengerjaan
soal jurnal penyesuaian yang telah dikerjakan siswa dengan menunjuk beberapa
siswa untuk maju ke depan kelas mengerjakan soalnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">i.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru memperbaiki jawaban siswa yang
dikerjakan di depan kelas apabila terdapat kesalahan dalam pengerjaan.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">j.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru memerintahkan pada siswa untuk
menilai pekerjaan temannya (siswa yang lain), kemudian nilai individual
diakumulasikan dengan nilai siswa lain dalam kelompoknya sehingga diperoleh
nilai rata-rata kelompok.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.85pt; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">k.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru memberikan penguatan prestasi
(hadiah) bagi kelompok dengan nilai rata-rata tertinggi.<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.3pt;" valign="top" width="94"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">35
menit<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 35.4pt;" valign="top" width="47"><div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";"><o:p> </o:p></span></b></span><!--[endif]--></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 336.45pt;" valign="top" width="449"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">PENUTUP<o:p></o:p></span></b></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru memberikan refleksi dan kesimpulan
mengenai materi jurnal penyesuaian yang dibahas. <o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menghimbau siswa untuk mempelajari
materi selanjutnya untuk perteuan berikutnya.<o:p></o:p></span></div>
<div class="MsoBodyText" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 15.9pt; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">c.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;">Guru menutup kegiatan pembelajaran dan
memberikan salam.<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.3pt;" valign="top" width="94"><div class="MsoBodyText" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">5
menit<o:p></o:p></span></b></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">J.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></b><b><span style="font-family: "Calibri","sans-serif"; line-height: 150%;">PENILAIAN PEMBELAJARAN<o:p></o:p></span></b></span><!--[endif]--></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 0.0001pt 18pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Teknik Penilaian : Penilaian Hasil <o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 0.0001pt 18pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> <span lang="NL">Bentuk
Instrumen Test : Test tertulis uraian<o:p></o:p></span></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin: 3pt 0cm 0.0001pt 18pt; text-align: justify;">
<span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;"> Instrumen
: Soal
uraian (Terlampir)& Lembar Jawaban (Terlampir)<o:p></o:p></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin-top: 3pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin-top: 3pt; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoBodyText" style="color: #eeeeee; margin-top: 3pt;">
<span style="font-size: small;"><br /></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; color: #eeeeee; margin-left: 14.2pt;">
<tbody>
<tr style="height: 108.8pt;">
<td style="height: 108.8pt; padding: 0cm; width: 176.25pt;" valign="top" width="235"><div align="center" class="TableContents" style="margin-top: 3pt; text-align: center;">
<span lang="SV" style="font-family: "Calibri","sans-serif"; font-size: small;">Mengetahui<o:p></o:p></span></div>
<div align="center" class="TableContents" style="margin-top: 3pt; text-align: center;">
<span lang="SV" style="font-family: "Calibri","sans-serif"; font-size: small;">Kepala Sekolah<o:p></o:p></span></div>
<div align="center" class="TableContents" style="margin-top: 3pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p> </o:p></span><span style="font-size: small;"><b><span lang="SV" style="font-family: "Calibri","sans-serif";"> </span></b></span></div>
<div align="center" class="TableContents" style="margin-top: 3pt; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="TableContents" style="margin-top: 3pt; text-align: center;">
<span style="font-size: small;"><b><span lang="SV" style="font-family: "Calibri","sans-serif";">Drs. H. Ridho Hari Nugroho,
M.M<o:p></o:p></span></b></span></div>
<div align="center" class="TableContents" style="margin-top: 3pt; text-align: center;">
<span style="font-size: small;"><b><span lang="SV" style="font-family: "Calibri","sans-serif";">NIP 131479720</span></b></span><span lang="SV" style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
</td>
<td style="height: 108.8pt; padding: 0cm; width: 117pt;" valign="top" width="156"><div class="TableContents" style="margin-top: 3pt;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="height: 108.8pt; padding: 0cm; width: 173.25pt;" valign="top" width="231"><div class="TableContents" style="margin-top: 3pt;">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;">Karanganyar , 18 Mei 2012<o:p></o:p></span></div>
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<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;"> Guru
Akuntansi<o:p></o:p></span></div>
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<span style="font-size: small;"><br /></span></div>
<div class="TableContents" style="margin-top: 3pt;">
<span style="font-size: small;"><br /></span></div>
<div class="TableContents" style="margin-top: 3pt;">
<span lang="FI" style="font-family: "Calibri","sans-serif"; font-size: small;"> <b>Dhany Efita Sari, S.Pd.<o:p></o:p></b></span></div>
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<span style="font-size: small;"><b><span lang="NL" style="font-family: "Calibri","sans-serif";"> NIP 131811866</span></b></span><span lang="NL" style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;"><br clear="all" style="page-break-before: always;" />
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">LAMPIRAN I<o:p></o:p></span></b></span></div>
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">LATIHAN SOAL</span></b><b><span style="font-family: "Calibri","sans-serif";"><o:p></o:p></span></b></span></div>
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">EFITA SALON<o:p></o:p></span></b></span></div>
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Neraca Saldo <o:p></o:p></span></b></span></div>
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Per 31 Desember 2010<o:p></o:p></span></b></span></div>
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<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="-moz-background-clip: border; -moz-background-origin: padding; -moz-background-size: auto auto; background-attachment: scroll; background-image: none; background-position: 0% 0%; background-repeat: repeat; border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1.5pt 1.5pt medium; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">No.
<o:p></o:p></span></div>
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<td style="-moz-background-clip: border; -moz-background-origin: padding; -moz-background-size: auto auto; background-attachment: scroll; background-image: none; background-position: 0% 0%; background-repeat: repeat; border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1.5pt 1.5pt medium medium; padding: 0cm 5.4pt; width: 163pt;" valign="top" width="217"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Nama
Akun<o:p></o:p></span></div>
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<td style="-moz-background-clip: border; -moz-background-origin: padding; -moz-background-size: auto auto; background-attachment: scroll; background-image: none; background-position: 0% 0%; background-repeat: repeat; border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1.5pt 1.5pt medium medium; padding: 0cm 5.4pt; width: 110.5pt;" valign="top" width="147"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Debet<o:p></o:p></span></div>
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<td style="-moz-background-clip: border; -moz-background-origin: padding; -moz-background-size: auto auto; background-attachment: scroll; background-image: none; background-position: 0% 0%; background-repeat: repeat; border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1.5pt 1.5pt medium medium; padding: 0cm 5.4pt; width: 112.9pt;" valign="top" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kredit
<o:p></o:p></span></div>
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<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; color: white; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">111<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">112<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">113<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">121<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">122<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">211<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">311<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">312<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">411<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">412<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">511<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">512<o:p></o:p></span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; color: white; padding: 0cm 5.4pt; width: 163pt;" valign="top" width="217"><div class="MsoNormal" style="margin-bottom: 6pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Kas<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 6pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Asuransi dibayar dimuka<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 6pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Perlengkapan <o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Peralatan <o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Akumulasi Penyusutan Peralatan<o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Utang Usaha<o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Modal, Efita<o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Prive, Efita<o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan Salon<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 6pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan Sewa<o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban Listrik dan Air<o:p></o:p></span></div>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban Gaji<o:p></o:p></span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; color: white; padding: 0cm 5.4pt; width: 110.5pt;" valign="top" width="147"><div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
7.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
1.200.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
1.600.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
2.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="margin-bottom: 6pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Rp
100.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Rp
120.000,00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Rp
750.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; color: white; padding: 0cm 5.4pt; width: 112.9pt;" valign="top" width="151"><div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Rp 400.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
1.300.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
6.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Rp
4.270.000,00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Rp
800.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="margin-bottom: 6pt; text-align: right;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; color: white; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; color: white; padding: 0cm 5.4pt; width: 163pt;" valign="top" width="217"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid double none; border-width: medium 1.5pt 1.5pt medium; color: white; padding: 0cm 5.4pt; width: 110.5pt;" valign="top" width="147"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Rp 12.770.000,00<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid double none; border-width: medium 1.5pt 1.5pt medium; color: white; padding: 0cm 5.4pt; width: 112.9pt;" valign="top" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 6pt; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Rp 12.770.000,00<o:p></o:p></span></b></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="color: white;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #f1c232; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="background-color: black; color: #f1c232; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="background-color: black; color: #f1c232; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";"><span style="background-color: black;">DATA P</span>ENYESUAIAN 31 DESEMBER 2010<o:p></o:p></span></b></span></div>
<div class="MsoListParagraphCxSpFirst" style="background-color: black; color: #f1c232; margin-right: 0cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="line-height: 150%;"><span style="background-color: black;">a.</span><span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"><span style="background-color: black;"> </span> </span></span></b></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Asuransi dibayar tanggal 1 Agustus
2010 untuk 1 tahun.<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: black; color: #f1c232; margin-right: 0cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="line-height: 150%;">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Perlengkapan yang sudah digunakan Rp
1.500.000,00.<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: black; color: #f1c232; margin-right: 0cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="line-height: 150%;">c.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Peralatan disusutkan 10% dari harga
perolehan/harga beli.<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: black; color: #f1c232; margin-right: 0cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="line-height: 150%;">d.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Pendapatan salon yang masih harus
diterima Rp 200.000,00<b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpLast" style="background-color: black; color: #f1c232; margin-right: 0cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="line-height: 150%;">e.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-size: small; line-height: 150%;">Sewa diterima lebih dahulu Rp
500.000,00<b><o:p></o:p></b></span></div>
<div class="MsoNormal" style="background-color: black; color: #f1c232; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Diminta:<o:p></o:p></span></b></span></div>
<div class="MsoNormal" style="color: purple; line-height: 150%; text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"><span style="background-color: black; color: #f1c232;">Buatla</span><span style="color: #f1c232;">h
ayat Jurnal Penyesuaian 31 Desember 2010!</span><o:p></o:p></span></div>
<div class="MsoNormal" style="color: purple; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: purple; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #8e7cc3; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Jawaban:</span></b></span><span style="font-family: "Calibri","sans-serif"; font-size: small;"><o:p></o:p></span></div>
<div class="MsoNormal" style="color: #8e7cc3; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #8e7cc3; line-height: 150%; text-align: justify;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="color: #8e7cc3; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Jurnal Penyesuaian<o:p></o:p></span></b></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #8e7cc3; width: 603px;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 67.7pt;" valign="top" width="90"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Tanggal
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 199.95pt;" valign="top" width="267"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Keterangan
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.4pt;" valign="top" width="37"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Ref
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.6pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Debet
<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">(Rp.)<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.9pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Kredit
<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">(Rp.)<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 42.6pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">2010<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 199.95pt;" valign="top" width="267"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.4pt;" valign="top" width="37"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.6pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.9pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 42.6pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Des <o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31 <o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 199.95pt;" valign="top" width="267"><div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban
asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Asuransi dibayar
dimuka<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban perlengkapan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Perlengkapan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Beban penyusutan peralatan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Akumulasi
penyusutan peralatan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan salon ymh diterima<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Pendapatan salon<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Pendapatan sewa<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; page-break-after: avoid;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;"> Utang sewa<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.4pt;" valign="top" width="37"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.6pt;" valign="top" width="106"><div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">500.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">1.500.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">200.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">200.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">500.000<o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.9pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">500.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">1.500.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">200.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">200.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-size: small;"><br /></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: right;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">500.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="color: #8e7cc3; line-height: 150%;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #8e7cc3; line-height: 150%;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Nilai Tiap Poin Penyesuaian: 20<o:p></o:p></span></b></span></div>
<div class="MsoNormal" style="color: #8e7cc3; line-height: 150%;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Total Nilai: 5 x 20 = 100<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div style="color: #eeeeee;">
<span style="font-family: "Liberation Serif","serif"; font-size: small;"><br clear="all" style="page-break-before: always;" />
</span>
</div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">LAMPIRAN II<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">LEMBAR JAWABAN <o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">MENYUSUN JURNAL PENYESUAIAN EFITA SALON<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">MELALUI KERTAS KERJA<o:p></o:p></span></b></span></div>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">a.<span style="color: #eeeeee; font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Calibri","sans-serif";"><o:p> </o:p></span></b></span><!--[endif]--></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 5.4pt; width: 640px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">No.<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 14.2pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"> <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 5.4pt; width: 640px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">No.<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 14.2pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">c.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"> <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 5.4pt; width: 640px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">No.<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="color: #eeeeee;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">d.</span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"> <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 5.4pt; width: 640px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">No.<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 18pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="color: #eeeeee; margin-left: 14.2pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">e.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b></span><!--[endif]--><span style="font-family: "Calibri","sans-serif"; font-size: small;"> <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; margin-left: 5.4pt; width: 640px;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">No.<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">akun<o:p></o:p></span></b></span></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Nama Akun<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NS<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">AJP<o:p></o:p></span></b></span></div>
</td>
<td colspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">NSD<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">D<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">K<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;" valign="top" width="54"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
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<span style="font-size: small;"><br /></span></div>
</td>
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<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 49.6pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="color: #eeeeee; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Jurnal Penyesuaian<o:p></o:p></span></b></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; color: #eeeeee; width: 603px;">
<tbody>
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Tanggal
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 199.95pt;" valign="top" width="267"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Keterangan
<o:p></o:p></span></b></span></div>
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<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Ref
<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 79.6pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Debet
<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">(Rp.)<o:p></o:p></span></b></span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 77.9pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">Kredit
<o:p></o:p></span></b></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><b><span style="font-family: "Calibri","sans-serif";">(Rp.)<o:p></o:p></span></b></span></div>
</td>
</tr>
<tr>
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<span style="font-family: "Calibri","sans-serif"; font-size: small;">2010<o:p></o:p></span></div>
</td>
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<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 199.95pt;" valign="top" width="267"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 27.4pt;" valign="top" width="37"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 79.6pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; color: #eeeeee; padding: 0cm 5.4pt; width: 77.9pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 42.6pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">Des <o:p></o:p></span></div>
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<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 25.1pt;" valign="top" width="33"><div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-size: small;"><br /></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; page-break-after: avoid; text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: small;">31 <o:p></o:p></span></div>
</td>
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<span style="font-size: small;"><br /></span></div>
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<span style="font-size: small;"><br />
</span></div>
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Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-34046638788175115452012-09-11T12:03:00.002+07:002012-09-11T12:10:04.517+07:00RESUME PENGANTAR TEORI AKUNTANSI--HENDRIKSEN<div dir="ltr" style="text-align: left;" trbidi="on">
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<div align="center" class="MsoNormal" style="font-family: "Trebuchet MS",sans-serif; text-align: center; text-indent: 0cm;">
<b><span style="font-size: 12pt; line-height: 150%;">RESUME<o:p></o:p></span></b></div>
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<b><span style="font-size: 12pt; line-height: 150%;">PENGANTAR TEORI AKUNTANSI<o:p></o:p></span></b></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 115%;"><span>A.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">Pengertian
Teori Akuntansi<o:p></o:p></span></b></div>
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<span lang="IN" style="font-size: 12pt; line-height: 115%;">Pengertian teori adalah s</span><span style="font-size: 12pt; line-height: 115%;">eperangkat konsep, definisi dan
proposisi yang saling berkaitan secara sistematis yang diajukan untuk
menjelaskan dan memprediksi fenomena atau fakta</span><span lang="IN" style="font-size: 12pt; line-height: 115%;">. Dari
pengertian diatas, tujuan teori adalah menjelaskan dan memprediksi. Menjelaskan
berarti menganalisis dan memberi alasan mengapa fenomena atau fakta seperti
yang diamati. Memprediksi berarti memberi keyakinan bahwa kalau asumsi-asumsi
atau syarat-syarat yang diteorikan dipenuhi besar kemungkinan suatu fenomena
atau fakta tertentu akan terjadi.</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 21.3pt; text-indent: 63.75pt;">
<span style="font-size: 12pt; line-height: 115%;">Sedangkan </span><span style="font-size: 12pt; line-height: 115%;">definisi teori akuntansi menurut
Hendriksen dan Van Breda (1992) mendefinisikan teori akuntansi sebagai
berikut:”....penalaran logis dalam bentuk seperangkat prinsip-</span><span lang="IN" style="font-size: 12pt; line-height: 115%;">prinsip</span><span style="font-size: 12pt; line-height: 115%;">
yang luas (a set of broad priciples) yang memberikan rerangka referensi umum
untuk mengevaluasi praktek akuntansi dan memberikan pedoman dalam mengembangkan
praktek dan prosedur akuntansi yang baru”. Definisi tersebut dapat dilihat
bahwa “teori akuntansi” tidak lepas dari praktek akuntansi karena tujuan
utamanya adalah menjelaskan praktek akuntansi berjalan dan memberikan dasar
bagi pengembangan praktek tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Teori
akuntansi merupakan penalaran logis dalam bentuk seperangkat prinsip luas yang
memberikan kerangka acuan umum yang dapat digunakan untuk menilai praktek
akuntansi memberi arah pengembangan prosedur dan praktek baru. <br />
Secara luas pengertian teori akuntansi tersebut meliputi:<br />
Pemilihan metode penilaian (valuation methods).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pengembangan
Rerangka konseptual (conceptual framework) akuntansi sebagai landasan penyusunan
aturan akuntansi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penilaian
kesesuaian rerangka konseptual akuntansi dan prinsip-prinsip lainnya yang menjadi
pedoman dalam penyusunan aturan akuntansi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penelaahan
alas an perusahaan memilih metode akuntansi tertentu diantara
alternative-alternativenya.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt; line-height: 115%;">Dengan adanya informasi baru atau teori baru yang
memungkinkan peramalan yang lebih baik, maka teori yang ada harus dimodifikasi
atau ditinggalkan. Pendapat umum mengenai "apa yang naik pasti akan
turun" ternyata harus dimodifikasi setelah diketahui bahwa benda yang
ditembakkan keangkasa tidak kembali kebumi, meskipun teori gaya tarik bumi yang
telah diperbaiki, sejak lama telah meramalkan peristiwa semacam ini. Jadi
prediktibilitas atau kemampuan untuk meramalkan merupakan sesuatu yang relatif,
yang diperbaiki secara bertahap dengan dikembangkannya teori yang lebih baik
atau metode yang lebuh baik untuk menerapkan teori tersebut. <o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 115%;"><span>B.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">Tingkatan</span></b><b><span style="font-size: 12pt; line-height: 115%;">
Teori Akuntansi<o:p></o:p></span></b></div>
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<span style="font-size: 12pt; line-height: 115%;">Eldon Hendriksen membagi teori akutansi dalam tiga tingkat
sebagai berikut : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">T</span></b><span style="font-size: 12pt; line-height: 115%;">eori – teori yang mencoba menjelaskan praktek – praktek
akutansi masa kini dan meramalkan bagaimana tanggapan para akuntan terhadap
situasi – situasi tertentu atau bagaimana mereka akan melaporkan peristiwa –
peristiwa tertentu. Teori – teori ini disebut teori sintaktikal atau <i>syntactical
theories</i>. <o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Teori-teori yang berhubungan dengan
struktur akuntansi antara lain teori praktek akuntansi tradisional (oleh Ijiri
dan Sterling) yang disebut model Ijiri, model ini menerangkan praktek akuntansi
tradisional yang ditekankan pada sistem biaya historis/ harga perolehan
(historical cost system). Diperlukan untuk memperoleh pandangan yang lebih luas
tentang praktek yang sedang berlangsung. Teori ini memungkinkan untuk
dievaluasi secara lebih tepat, juga memungkinkan pengevaluasian terhadap
praktek-praktek yang ada, yang tidak sesuai dengan teori tradisional. Teori
yang berhubungan dengan struktur akuntansi dapat diuji untuk melihat
konsistensi logis dalam teori itu, atau untuk melihat apakah teori-teori itu
bener-bener dapat meramalkan apa yang dikerjakan akuntan. Pengujian lain
menunjukkan bahwa meskipun teori tradisional tidak lengkap, namun sudah
menunjukkan variabel-variabel yang relevan.</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">T</span></b><span style="font-size: 12pt; line-height: 115%;">eori – teori yang memusatkan perhatian kepada hubungan
antara fenomena (objek atau peristiwa) dengan simbol yang mewakili fenomena
tersebut. Teori - teori ini disebut teori semantikal atau interpretasional (<i>semantical
theories</i> atau <i>interpretational theories</i>). <o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Para akuntan, dengan meminjam berbagai gagasan dari ilmu
ekonomi, telah berusaha menjembatani pengukuran – pengukuran akutansi dengan
fenomena – fenomena yang nyata. Contoh dari usaha ini dapat ditemukan dalam
karya – karya Canning<sup>13)</sup>, Sprouse dan Moonitz<sup>14)</sup>, serta
Edwards dan Bell<sup>15)</sup>. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: 0cm;">
<span style="font-size: 12pt; line-height: 115%;">Sprouse dan Moonitz menyarankan bahwa interpretasi yang
terbaik mengenai penilaian aktiva adalah bahwa aktiva mengandung nilai jasa –
jasa dimasa yang akan datang (<b><i>value of future service</i></b>). <o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Berbagai prosedur yang dipakai untuk mengukur aktiva,
selanjutnya dinilai berdasarkan kemampuan prosedur – prosedur tersebut mengukur
nilai jasa – jasa dimasa yang akan datang. Edwards dan Bell memberikan
interpretasi ekonomi terhadap konsep nilai (<i>value</i>) dan laba; mereka
kemudian menyarankan bagaimana nilai dan laba dapat diukur secara praktis.
Selanjutnya, setelah pengkajian oleh Canning, Sprouse dan Moonitz, serta
Edwards dan Bell, bebarapa pengkajian empiris dilakukan untuk menunjukkan
hubungan antara interpretasi ekonomis dengan pengukuran – pengukuran yang
diperoleh dari data yang sebenarnya. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">T</span></b><span style="font-size: 12pt; line-height: 115%;">eori – teori yang menekankan perilaku atau akibat – akibat
yang ditimbulkan oleh laporan keuangan terhadap keputusan yang diambil para
pemakai laporan. Teori – teori ini disebut teori perilaku atau teori pragmatis
(<i>behavioral theories</i> atau <i>pragmatic theories</i>). <o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Teori ini menekankan pada pengaruh
laporan serta ikhtisar akuntansi terhadap perilaku atau keputusan. Penekanan
dalam perkembangan teori akuntansi adalah penerimaan orientasi komunikasi dan
pengambilan keputusan. Sasarannya pada relevansi informasi yang dikomunikasikan
kepada para pengambil keputusan dan perilaku berbagai individu atau kelompok
sebagai akibat penyajian informasi akuntansi serta pengaruh laporan dari pihak
eksternal terhadap manajemen dan pengaruh umpan balik terhadap tindakan para
akuntan dan auditor. Jadi, teori perilaku mengukur dan menilai
pengaruh-pengaruh ekonomik, psikologis, dan sosiologis dari prosedur akuntansi
alternatif dan media pelaporannya. <o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 115%;"><span>C.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">Penalaran
Deduktif </span></b><b><span style="font-size: 12pt; line-height: 115%;">dan</span></b><b><span style="font-size: 12pt; line-height: 115%;"> Induktif</span></b><b><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penalaran
Deduktif<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Metode penalaran deduktif dalam
akuntansi adalah proses yang bermula dengan tujuan dan postulat, yang dari sini
diturunkan prinsip-prinsip logis yang memberikan landasan bagi penerapan yang
konkret dan praktis. Jadi, aturan atau penerapan praktis berasal dari penalaran
logis, postulat dan prinsip yang ditarik secara logis seharusnya tidak hanya
mendukung atau berusaha menjelaskan kelaziman akuntansi atau praktek yang
sekarang telah diterima. Struktur proses deduktif mencakup hal-hal sebagai
berikut: <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Perumusan
tujuan umum dan khusus laporan keuangan </span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 2cm; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pernyataan
mengenai postulat akuntansi yang berhubungan dengan bidang ekonomi, politik,
dan sosial dimana akuntansi harus berperan</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Seperangkat
kendala untuk mengarahkan proses penalaran </span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>d)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Suatu
struktur, rangkaian simbol, atau kerangka acuan dimana ide-ide dapat dinyatakan
dan diikhtisarkan</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>e)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pengembangan
seperangkat definisi </span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>f)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Perumusan
prinsip atau pernyataan umum mengenai kebijakan yang diturunkan dari proses
logic</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>g)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penerapan
prinsip-prinsip dalam situasi khusus dan penetapan metode serta aturan
prosedural </span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: 2cm;">
<span style="font-size: 12pt; line-height: 115%;">Dalam proses deduktif, perumusan
tujuan sangat penting karena tujuan yang berbeda dapat mensyaratkan struktur
yang sama sekali berbeda dan menghasilkan prinsip-prinsip yang berbeda pula.<br />
Teori akuntansi harus cukup fleksibel untuk memenuhi berbagai tujuan yang
berbeda, tetapi cukup ketat untuk mempertahankan keseragaman dan konsistensi
dalam laporan keuangan kepada pemegang saham dan masyarakat umum. Kelemahan
metode deduktif adalah jika setiap postulat dan premis ternyata salah, maka
kesimpulannya juga akan salah. Metode ini juga dianggap menyimpang dari
kenyataan untuk bisa menurunkan prinsip yang realistis dan berguna, atau untuk
memberikan dasar bagi aturan-aturan praktis.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penalaran Induktif<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Proses induktif meliputi penarikan
kesimpulan umum dari pengamatan dan pengukuran yang terinci. Pendekatan
induktif tidak dapat dipisahkan dari pendekatan deduktif, karena pendekatan
deduktif memberikan petunjuk pemilihan data yang akan ditelaah. Dalam
akuntansi, proses induktif melibatkan pengamatan data keuangan perusahaan. Jika
terdapat hubungan yang berulang-ulang, maka generalisasi dan prinsip dapat
dirumuskan, sehingga ide dan prinsip yang baru dapat ditemukan, khususnya bila
pengamatan tidak dipengaruhi oleh prinsip dan praktek yang berlaku.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: 2cm;">
<span style="font-size: 12pt; line-height: 115%;">Misalnya pengamatan terhadap
sejumlah perusahaan dapat dibuktikan kecenderungan historis dari penjualan masa
lalu merupakan alat ramal yang lebih baik untuk kas yang akan diterima dari
pelanggan pada masa yang akan datang ketimbang catatan kas yang sesungguhnya
diterima pada masa lalu karena adanya tenggang waktu dalam proses penagihannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: 2cm;">
<span style="font-size: 12pt; line-height: 115%;">Keunggulan pendekatan induktif
adalah tidak perlu dibatasi oleh model atau struktur yang ditetapkan terlebih
dahulu. Para peneliti bebas mengadakan pengamatan yang dianggap relevan,
generalisasi atau prinsip yang telah dirumuskan harus ditegaskan dengan proses
logis pendekatan deduktif dan pembuktian kesimpulan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: 2cm;">
<span style="font-size: 12pt; line-height: 115%;">Kelemahan utama prosesi induktif
adalah bahan pengamat mungkin dipengaruhi oleh ide-ide di bawah sadar mengenai
hubungan apa yang relevan dan data apa yang harus diamati. Kesulitan pendekatan
induktif dalam akuntansi adalah data mentah mungkin berbeda bagi setiap
perusahaan, yang mungkin hubungannya berbeda sehingga sulit menarik
generalisasi dan prinsip-prinsip dasar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: 2cm;">
<span style="font-size: 12pt; line-height: 115%;">Teori induktif maupun deduktif
bersifat deskriptif atau normatif. Teori deskriptif berusaha menguraikan dan
menjelaskan apa dan bagaimana informasi keuangan disajikan serta dikomunikasikan
kepada pemakai data akuntansi. Teori normatif menjelaskan data apa yang
seharusnya dikomunikasikan dan bagaimana data itu harus disajikan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: 2cm;">
<br /></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 115%;"><span>D.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">Beberapa
</span></b><b><span style="font-size: 12pt; line-height: 115%;">Pendekatan</span></b><b><span style="font-size: 12pt; line-height: 115%;"> Perilaku Altenatif<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 21.3pt; text-indent: 63.75pt;">
<span style="font-size: 12pt; line-height: 115%;">Salah satu langkah pertama dalam
pengembangan teori akuntansi adalah pernyataan yang jelas mengenai tujuan
perilaku (behavioral objectives) pemakai laporan. Berberapa alternatif
pendekatan perilaku adalah sebagai berikut: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>1.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Teori-teori
Penilaian Investasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: 49.6pt;">
<span style="font-size: 12pt; line-height: 115%;">Tujuan utama laporan akuntansi
keuangan adalah untuk menyajikan informasi kepada para pemegang saham dan para
calon pembeli saham guna membantu mereka mengambil keputusan utnuk membeli atau
menjual atau menahan saham biasa perusahaan. Teori ini mencakup:</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Teori-teori nilai intrinsic,<b>
</b></span><span style="font-size: 12pt; line-height: 115%;">untuk
menjelaskan harga surat berharga. Nilai intrinsik adalah nilai yang dianggap
investor sebagai nilai yang sesungguhnya dari surat berharga dan nilai yang
akan tercermin dalam harga pasarnya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Hipotesis pasar yang efisien, menyatakan bahwa pasar
surat berharga adalah efisien. Tiga bentuk pasar efisien yang dikenal secara
umum adalah (1) bentuk lemah – harga-harga surat berharga mencerminkan
informasi yang tersirat dalam urutan harga historis; (2) bentuk semikuat –
harga-harga surat berharga mencerminkan sepenuhnya seluruh informasi yang
tersedia bagi publik mengenai perusahaan; (3) bentuk kuat – harga-harga surat
berharga mencerminkan bahkan termasuk informasi khusus. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Teori Portofolio</span><span style="font-size: 12pt; line-height: 115%;">, menyatakan
bahwa para investor yang rasional akan lebih suka menyimpan surat berharga yang
memaksimisasi rate of return (tingkat laba) yang diharapkan untuk tingkat
risiko tertentu atau meminimisasi tingkat risiko untuk tingkat laba yang
diharapkan. Teori portofolio bersifat normatif karena menjelaskan bagaimana
investor seharusnya bertindak, teori ini penting karena menunjukkan perlunya
membedakan antara risiko sistematik (variabilitas yang dikaitkan dengan
pergerakan harga pasar umum) dan risiko nonsistematik (variabilitas tingkat
laba suatu surat berharga yang tidak dikorelasikan dengan tingkat laba untuk
pasar secara keseluruhan). <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: -14.15pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>2.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pemrosesan
Informasi Manusia<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: 49.6pt;">
<span style="font-size: 12pt; line-height: 115%;">Tujuan telaah ini adalah:</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Untuk meningkatkan kemampuan informasi keuangan untuk
mencerminkan secara akurat obyek atau kejadian yang sesungguhnya <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Untuk memahami bagaimana jumlah, jenis dan format
informasi keuangan mempengaruhi penilaian atau prediksi para pemakai <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Untuk memahami kemampuan pengambil keputusan untuk
bereaksi secara tepat terhadap persepsi lingkungan (ketepatan reaksi) <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>d)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Untuk memahami bagaimana para individu menangani
kerumitan dalam pengambilan keputusan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>e)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Indikator prediktif <o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Ada empat cara untuk mengaitkan data
akuntansi dengan masukan model-model keputusan :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Prediksi langsung, dibuat oleh akuntan dan pihak
manajemen dalam bentuk prakiraan (forecast) yang dapat diuji akuntan
independen. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Prediksi tak langsung, merupakan konsep yang paling
umum diterapkan. Data masa lalu dianggap memiliki kemampuan prediktif yang
dapat digunakan untuk memperkirakan obyek atau kejadian masa datang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penggunaan indikator utama akan menekankan kemampuan
akuntansi untuk meramalkan titik balik. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>d)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Penggabungan informasi dapat digunakan sebagai
indikator prediktif, data akuntansi tertentu tidak dapat digunakan untuk
membuat prediksi, tetapi mungkin akan menjadi relevan bila digabung dengan
informasi lainnya untuk menilai prospek perusahaan di masa mendatang. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>3.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pendekatan
Kejadian/ <i>events approach</i><o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Tiga masalah dalam pengembangan
teori akuntansi adalah:</span><span style="font-size: 12pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 49.65pt; text-indent: -14.2pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Haruskah laporan keuangan ditujukan pada pemakai
tertentu dan kebutuhannya atau pada berbagai pemakai yang kebutuhannya
bermacam-macam.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Seberapa rinci jenis informasi akuntansi tertentu
harus disajikan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Jenis informasi apa yang harus dipilih untuk disajikan
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 35.45pt; text-indent: 49.6pt;">
<span style="font-size: 12pt; line-height: 115%;">Kelemahan pendekatan ini adalah:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Kriteria
untuk memilih informasi apa yang harus disajikan tidak jelas, sehingga tidak
mengarah pada teori akuntansi yang berkembang .<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Perluasan
data mungkin menyebabkan informasi yang berlebihan bagi pemakainya.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span><img alt="*" height="13" src="file:///C:/Users/internet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="13" /><span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Tidak
terdapat bukti bahwa pengukuran kejadian lebih dapat diverifikasi daripada
pengukuran obyek, atau penyajian ciri-ciri kejadian membutuhkan prediksi yang
lebih baik daripada penyajian kejadian dan obyek yang dipilih.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>4.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pendekatan Etis<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Pendekatan etis terhadap teori
akuntansi menekankan konsep keadilan, kebenaran, dan kewajaran. Konsep dasarnya
adalah:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Prosedur akuntansi harus memberikan perlakuan yang
adil (sama rata) bagi semua pihak yang berkepentingan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Laporan keuangan harus menyajikan laporan yang benar
dan akurat tanpa kesalahan penyajian <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Data akuntansi haruslah wajar, tidak menyesatkan, dan
tidak memihak pada kepentingan tertentu. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>5.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Pendekatan Akuntansi Sosial Perusahaan<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Teori akuntansi sosial mensyaratkan
suatu pernyataan tujuan, konsep sosial dan metode pengukurannya, struktur
pelaporan dan komunikasi informasi kepada pihak-pihak yang berkepentingan.
Tujuan meliputi biaya dan manfaat internal bagi perusahaan, serta biaya dan
manfaat yang hanya mempengaruhi pihak luar, membuat perbandingan sasaran
perusahaan dan kegiatan yang berkaitan dengan prioritas sosial, dan
mempertanggungjawabkan sumbangan terhadap tujuan sosial kepada masyarakat umum.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 115%;"><span>E.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">Verifikasi
</span></b><b><span style="font-size: 12pt; line-height: 115%;">Teori</span></b><b><span style="font-size: 12pt; line-height: 115%;">
Akuntansi<o:p></o:p></span></b></div>
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<span style="font-size: 12pt; line-height: 115%;">Dalam pengembangan pemahaman
akuntansi atau praktek akuntansi, teori </span><span lang="IN" style="font-size: 12pt; line-height: 115%;">akuntansi</span><span style="font-size: 12pt; line-height: 115%;"> harus dapat dikonfirmasi.
Konfirmasi harus dapat diterima pada beberapa tingkat: <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>a)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Premis mengenai dunia nyata harus berdasarkan hubungan
antara pernyataan dan gejala yang dapat diamati <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>b)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Hubungan beberapa pernyataan didalam teori harus dapat
diuji dari segi konsistensi logis<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 42.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: 12pt; line-height: 115%;"><span>c)<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-size: 12pt; line-height: 115%;">Jika ada premis yang didasarkan pada pertimbangan
nilai yang tidak pasti, maka kesimpulan teori atau hipotesis yang sedang diuji
harus tergantung pada verifikasi nilai yang independen. <o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 21.3pt; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 115%;"><span>F.<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span></b><!--[endif]--><b><span style="font-size: 12pt; line-height: 115%;">Kontroversi
dalam Pengembangan Prinsip dan Prosedur Akuntansi<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: "Trebuchet MS",sans-serif; line-height: 115%; margin-left: 21.3pt; text-indent: 63.75pt;">
<span style="font-size: 12pt; line-height: 115%;">Setiap pendekatan teori akuntansi
berperan membantu penerapan dan pengevaluasian prinsip dan prosedur akuntansi.
Pengembangan dan penerapan teori akuntansi berusaha menempatkan semua
pendekatan teori dalam prespektif yang tepat dengan penekanan khusus pada proses
deduktif yang disertai pembahasan verifikasi empiris dimana temuan penelitian
dianggap relevan. <o:p></o:p></span></div>
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<br /></div>
</div>
Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-59834346150630219862012-06-20T14:13:00.000+07:002012-06-20T14:27:43.517+07:00<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="font-family: "Lucida Sans","sans-serif"; font-size: 20pt;">Model
Pembelajaran Direct Instruction<o:p _moz-userdefined=""></o:p></span></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: 0.75in;">
<span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Pemikiran mendasar
dari model pengajaran langsung adalah bahwa siswa belajar dengan mengamati
secara selektif, mengingat dan menirukan tingkah laku gurunya. Direct
Instruction mempunyai beberapa tahapan atau fase yaitu : <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 67.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Menyampaikan tujuan dan mempersiapkan
siswa. Pada fase satu ini guru membuka pelajaran dengan berbagai cara seperti
bercerita, menampilkan penomena atau melakukan eksprimen. Memotivasi siswa
dengan caracara tertentu dapat membangkitkan minat belajar siswa. Setelah itu
guru menjelaskan tujuan pembelajaran, menyampaikan informasi latar belakang
pelajaran dan mempersiapkan siswa untuk belajar. <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Menyajikan materi, melalui demonstrasi
atau eksprimen tahap demi tahap. Pada fase ini guru menggali konsepkonsep
siswa dan menghubungkan dengan konsep yang benar. <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Membimbing pelatihan. Siswa sibuk
melakukan kegiatan belajar, sedangkan guru hanya memberikan bantuan atau
bimbingan kepada siswa yang memerlukan. Siswa diarahkan pada pemahaman sendiri
dari pengalaman pengalaman baru berdasarkan pada pengalaman awal yang dimiliki
oleh siswa. <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Mengecek pemahaman dan memberikan umpan
balik. Pada fase ini guru mengecek apakah siswa telah berhasil melakukan tugas
dengan baik ? Guru juga dapat memberi umpan balik terhadap suatu materi yanga
belum terpecahkan. <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 67.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>5.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Memberi kesempatan untuk pelatihan
selanjutnya dan bagaimana menerapkannya dalam kehidupan nyata. <o:p _moz-userdefined=""></o:p></span></div>
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<span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Adapun ruang lingkup
model pembelajaran Direct Instruction adalah sebagai berikut : <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Pendekatan Pembelajaran Direct
Instruction <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1in; text-align: justify;">
<span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Pendekatan
Pembelajaran yang digunakan dalam model pembelajaran Direct Instruction adalah
Teacher Centered Approach. Hal ini merujuk kepada fase nomor 2 menurut Kardi
dan M. Nur (2000) yang menyatakan bahwa guru ``menyajikan materi, melalui
demonstrasi atau eksprimen tahap demi tahap. Pada fase ini guru menggali konsepkonsep
siswa dan menghubungkan dengan konsep yang benar'' <o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;"><span>2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Strategi Pembelajaran Direct
Instruction<o:p _moz-userdefined=""></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1in; text-align: justify;">
<span style="font-family: "Lucida Sans","sans-serif"; font-size: 12pt; line-height: 150%;">Strategi Pembelajaran yang digunakan
dalam model pembelajaran Direct Instruction adalah Group Individual Learning.
Siswa sibuk melakukan kegiatan belajar, sedangkan guru hanya memberikan bantuan
atau bimbingan kepada siswa yang memerlukan. Siswa diarahkan pada pemahaman
sendiri dari pengalamanpengalaman baru berdasarkan pada pengalaman awal yang
dimiliki oleh siswa''. <o:p _moz-userdefined=""></o:p></span></div>
</div>
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</div>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-38083396797152580262011-03-23T12:40:00.001+07:002011-06-03T19:17:36.694+07:00Les Privat AkuntansiBuat adik-adik SMA/K di wilayah Karanganyar, Surakarta, dan sekitarnya, yang sekiranya membutuhkan Tentor Privat untuk mata pelajaran Akuntansi, hubungi nomer ini yaa....+6281904571404.
Dijamin mapel Akuntansi akan menjadi Mapel yang paling Exciting untuk dipelajari...!
Dijamin asyik, menyenangkan, mudah, praktis, dan MURAH!!!Hubungi segera!!!1!Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-28452439160363356392010-12-08T17:58:00.001+07:002010-12-08T17:58:13.775+07:00<a title="View Mplementasi Pancasila Sebagai Dasar Negara Di Dalam Kehidupan Berbangsa Bernegara Dan Bermasyarakat Di Negara Kesatuan Republik Indonesia on Scribd" href="http://www.scribd.com/doc/25375189/Mplementasi-Pancasila-Sebagai-Dasar-Negara-Di-Dalam-Kehidupan-Berbangsa-Bernegara-Dan-Bermasyarakat-Di-Negara-Kesatuan-Republik-Indonesia" style="margin: 12px auto 6px auto; font-family: Helvetica,Arial,Sans-serif; font-style: normal; font-variant: normal; font-weight: normal; font-size: 14px; line-height: normal; font-size-adjust: none; font-stretch: normal; -x-system-font: none; display: block; text-decoration: underline;">Mplementasi Pancasila Sebagai Dasar Negara Di Dalam Kehidupan Berbangsa Bernegara Dan Bermasyarakat Di Nega...</a> <object id="doc_930072073052141" name="doc_930072073052141" height="600" width="100%" type="application/x-shockwave-flash" data="http://d1.scribdassets.com/ScribdViewer.swf" style="outline:none;" > <param name="movie" value="http://d1.scribdassets.com/ScribdViewer.swf"> <param name="wmode" value="opaque"> <param name="bgcolor" value="#ffffff"> <param name="allowFullScreen" value="true"> <param name="allowScriptAccess" value="always"> <param name="FlashVars" value="document_id=25375189&access_key=key-1rf3nz7267h99sisqw1y&page=1&viewMode=list"> <embed id="doc_930072073052141" name="doc_930072073052141" src="http://d1.scribdassets.com/ScribdViewer.swf?document_id=25375189&access_key=key-1rf3nz7267h99sisqw1y&page=1&viewMode=list" type="application/x-shockwave-flash" allowscriptaccess="always" allowfullscreen="true" height="600" width="100%" wmode="opaque" bgcolor="#ffffff"></embed> </object>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-28870109212397315712010-08-30T14:11:00.001+07:002011-10-13T12:12:48.714+07:00Makalah Manajemen Sumber Daya Manusia Tentang Proses Seleksi di PT. Air Mancur, Surakarta, Jawa Tengah, 2010<div dir="ltr" style="text-align: left;" trbidi="on">
Makalah Manajemen Sumber Daya Manusia Tentang Proses Seleksi di PT. Air Mancur, Surakarta, Jawa Tengah, 2010....<br />
<a href="http://www.4shared.com/document/TuIPFWwc/msdm_air_mancur.html">klik disini</a><br />
<a href="http://www.4shared.com/document/TuIPFWwc/msdm_air_mancur.html"><br /></a></div>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-78787978191502247562010-06-07T12:32:00.001+07:002011-06-23T11:02:09.009+07:00Ayo Anak-anak Muslim,,TPA ke Masjid Yuk??<blockquote>
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<span style="background-color: #674ea7;"> </span><span style="background-color: #674ea7; color: #f3f3f3; font-family: Verdana,sans-serif;"> Seperti yang dapat kita ketahui bersama bahwa anak-anak muslim sekarang lebih gemar di rumah untuk sekedar menonton TV atau keluar rumah untuk bermain. Padahal sebenarnya masih banyak kegiatan positif yang dapat meningkatkan motivasi belajar mereka khususnya tentang pemahaman terhadap agamanya sendiri. Banyak kasus di daerah Kecamatan Tasikamadu, Kabupaten Karanganyar, Jawa Tengah dimana anak-anak kecil tidak menyukai kegiatan positif seperti kegiatan TPA di masjid. Padahal saat saya kecil, kegiatan TPA itu adalah kegiatan rutin yang memang banyak anak-anak seusia saya yang suka. Bahkan kami rajin sekali mengikuti TPA saat itu. </span></div>
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Walaupun hujan deras, semangat kami untuk ke masjid tidak terpadamkan begitu saja. Sampai-sampai saat duduk di kelas 3 SD, saya dan teman-teman sudah Jilid ALQUR'AN. Hal yang membanggakan bagi kami semua, karena notabenenya kami hanya anak-anak desa. Tapi kami paham betul bahwa sebagai anak muslim, wajib hukumnya untuk dapat membaca Alqur'an. Terlebih lagi jika memahamai kandungan dan dapat mengamalkannya dalam kehidupan sehari-hari, Subhanalloh...</div>
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Berikut ini adalah anak-anak muslim di daerah kami (Derman, Karangmojo, Tasikmadu, Karanganyar) yang mengikuti TPA di Masjid Sholohin Derman, tepatnya di TPA tercinta kami, dimana hati kami terpaut, dan perjuangan ini kami mulai, TPA FATHONAH....</div>
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Foto-foto ini kami ambil ketika hendak dan saat di Ndayu Park, Sragen dalam rangka memotivasi kembali adik-adik TPA untuk aktif dalam belajar di TPA.</div>
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<span style="background-color: #674ea7; color: #f3f3f3; font-family: Verdana,sans-serif;">to be continue......tunggu kisah kami selanjutnya yaa....</span></div>
</blockquote>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0Sragen, Indonesia-7.4280879999999989 111.01763400000004-7.4680874999999993 110.98906150000005 -7.3880884999999985 111.04620650000004tag:blogger.com,1999:blog-3155830824521378129.post-71873598255186680092010-04-26T14:34:00.000+07:002010-06-07T13:15:40.650+07:00<div style="text-align: center;">
<b>JARING LABA-LABA SUATU KEAJAIBAN PERENCANAAN</b></div>
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<span style="font-size: large;">S</span>ebagaimana berbagai kualitasnya yang lain, seperti kekuatan dan elastisitas, serta berbagai keuntungan praktisnya, jaring-jaring laba-laba adalah keajaiban arsitektur dan rekayasa.
Jaring laba-laba terbuat dari benang-benang kerangka penahan-beban dan benang-benang spiral penangkap berlapiskan zat perekat yang diletakkan di atasnya, serta benang-benang pengikat yang menyatukan kesemuanya. Benang-benang spiral penangkap tidak sepenuhnya terikat pada benang-benang perancah.</div>
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Dengan ikatan seperti ini, makin banyak korban bergerak makin terjerat ia pada jaring. Saat melekat ke seluruh tubuh serangga korban, benang-benang penangkap secara berangsur-angsur kehilangan elastisitasnya, dan semakin kuat serta semakin kaku. Karenanya, korban terperangkap dan tak dapat bergerak. Setelah itu, bagai paket makanan hidup, mangsa yang terbungkus benang-benang perancah alot ini tak memiliki pilihan lain kecuali menanti kedatangan laba-laba untuk melakukan serangan terakhir. </div>
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Daya Redam-kejut Jaring Laba-laba
Untuk menjadi perangkap yang efektif, jaring laba-laba tidak cukup hanya bersifat lengket atau terbuat dari benang-benang dengan karakteristik yang berbeda-beda. Misalnya, jaring tersebut harus dirancang sedemikian rupa sehingga dapat menangkap serangga yang sedang terbang. Jika kita andaikan serangga yang tertangkap jaring sebagai peluru kendali, maka menghentikan serangganya saja tidak lah cukup. Mangsa yang tertangkap jaring harus dibuat tidak bergerak sehingga laba-laba dapat mendekatinya dan menggigitnya. Menangkap peluru kendali dan menghentikannya bukan lah pekerjaan yang mudah.
“Dan tidak ada suatu binatang melata pun di bumi melainkan Allah-lah yang memberi rezekinya, ....” (QS. Huud, 11: 6) !
Selain kuat, benang-benang yang membentuk jaring laba-laba juga elastik. Namun tingkat elastisitasnya pada masing-masing daerah berbeda. Elastisitas ini penting untuk alasan-alasan berikut ini:
" Jika tingkat elastisitasnya lebih rendah dari yang diperlukan, serangga yang terbang menuju jaring akan terpental balik seperti menubruk sebuah pegas yang keras.
" Jika tingkat elastisitasnya lebih tinggi dari yang diperlukan, serangga akan memolorkan jaring, benang-benang lengket akan menempel satu sama lain dan jaring tersebut akan kehilangan bentuknya.
" Pengaruh angin telah masuk dalam perhitungan elastisitas benang. Jadi, jaring yang teregang oleh angin dapat kembali ke bentuk semula.
" Tingkat elastisitas juga sangat berhubungan dengan benda yang melekat pada jaring. Sebagai contoh, jika jaring melekat pada tumbuhan, elastisitasnya harus mampu menyerap setiap gerakan yang disebabkan tumbuhan tersebut.
Benang-benang penangkap yang terjalin berbentuk spiral letaknya saling berdekatan satu dengan lainnya. Ayunan kecilpun dapat saling melekatkan satu dengan lainnya, dan menyebabkan celah-celah pada medan perangkap. Itulah sebabnya benang-benang penangkap yang lengket dan berelastisitas tinggi ini terletak di atas benang-benang kering yang berelastisitas rendah. Ini untuk mencegah potensi terbentuknya celah untuk lolos.
Seperti telah kita lihat, pada setiap segi jaring dapat kita lihat suatu keajaiban struktural. Hal ini sekali lagi mengungkapkan betapa bodohnya teori evolusi itu. Mustahil sekali suatu kejadian kebetulan dapat mengajarkan kepada laba-laba cara menciptakan sifat redam-kejut pada jaringnya. Tuhan lah yang menganugrahinya kemampuan ini. Dia lah yang membuatnya mampu menunjukkan perilaku fungsional.
Dia lah Allah - Pencipta, Pembuat, dan Pemberi bentuk. Baginya semua nama-nama yang baik. Segala yang di langit dan di bumi bertasbih kepadaNya. Dia Maha Kuasa lagi Maha Bijaksana. (Surat Al-Hashr:24)
Jaring-jaring Tiga-Dimensi
Jaring-jaring tiga dimensi memiliki struktur yang lebih rumit dibanding jaring-jaring dua dimensi. Sementara jaring dua dimensi terletak dalam satu bidang datar, jaring tiga dimensi merupakan struktur tiga dimensi yang rumit. Jaring dari jenis ini mirip sebuah tumpukan bola-bola wool. Karenanya lebih sukar diurus dibanding jaring dua dimensi. Jika jaring menangkap serangga-serangga kecil atau parasit-parasit yang tak berarti, maka banyak pekerjaan yang harus dilakukan laba-laba pemilik jaring. Karena alasan inilah laba-laba ini membuat jaring di tempat yang jauh dari gangguan semacam ini.
Jaring laba-laba memiliki perencanaan tanpa salah dalam segala segi.
Salah satu laba-laba yang menggunakan jaring semacam ini adalah laba-laba Black Widow. Dalam jaring yang memiliki keunggulan arsitektural ini terdapat pula suatu perangkap mekanis. Perangkap ini membentuk bola sutera yang rapat dan lengket. Bola jaring ini diikatkan ke tanah dengan benang-benang yang tidak begitu kuat. Segera setelah mahluk bergerak melekat pada jaringnya, benang-benang pengikat ini putus, dan bola jaring ini karenanya tidak terikat lagi ke tanah. Kemudian, laba-laba segera menarik perangkap tersebut ke atas menuju jaring tiga-dimensi, dan membunuh mangsanya yang telah mati kutu.
Kita harus melihat secara saksama rencana serta cara yang digunakan laba-laba ini dalam membuat perangkapnya, karena nampak sekali terdapatnya unsur kecerdasan yang terlibat dalam perencanaan jaring tersebut. Dengan ataupun tanpa perangkap mekanis, pada jaring-jaring tiga-dimensi digunakan cara yang sama untuk memperlambat gerakan terbang mangsanya.
Penerapannya nampak secara khusus pada kerangka rencana yang menggunakan banyak benang-benang lemah. Ketika serangga tertangkap, benang-benang lemah ini melesak. Karena energi gerak dari serangga tersebut terserap oleh melesaknya benang-benang, kecepatannya menjadi berkurang. Selanjutnya, benang-benang penangkap menjerat serangga yang menggeliat.
Laba-laba Linyphia me-mintal jaring dalam bentuk tempat tidur gantung (dae-rah putih di bagian bawah). Jaring disangkutkan kepada tanaman dengan benang pada bagian puncak dan ba-gian bawah. Serangga yang tertangkap pada benang di bagian atas, jatuh ke dalam. (atas)
Sebagian jaring tiga dimen-si mempunyai konstruksi se-perti kubah. Laba-laba da-pat mengidentifikasi secara pasti bahkan seekor serang-ga kecil yang tertangkap di dalam konstruksi yang rumit ini melalui getaran yang di-timbulkannya.
Tentu saja laba-laba ini tidak belajar sendiri bagaimana membuat jaring-terencana tanpa cacat ini setelah menjalani apa yang disebut periode evolusi. Seperti mahluk hidup lainnya, laba-laba mematuhi perintah Tuhan. Tuhan Yang Maha Pengasih dan Maha Penyayang telah menyerukan hal ini dalam ayat suciNya " segala yang di langit dan di bumi, secara sukarela ataupun terpaksa, tunduk kepadaNya. Dan kepadaNya lah mereka akan dikembalikan". (Surat Ali Imran:83)
Cara Mengurus Jaring
Laba-laba meletakkan desain seperti zig zag di atas jaring mereka untuk mencegah burung merobeknya.
Jaring laba-laba memerlukan pengurusan yang terus menerus, karena bagian spiral lengketnya bisa rusak oleh hujan atau oleh gerakan mangsa yang berusaha lolos. Lebih dari itu, debu yang menempel pada jaring dapat merusak daya lekat benang-benang spiral.
Bergantung pada letaknya, dalam waktu yang singkat - 24 jam, sebuah jaring bisa kehilangan sifat-sifat yang membuatnya mampu menangkap serangga. Karena alasan inilah, jaring dibongkar secara berkala dan dibangun kembali. Laba-laba makan dan mencerna benang-benang jaring yang dibongkarnya. Ia menggunakan asam-asam amino dari benang yang dicernanya untuk membangun jaring yang baru. (Bilim ve Teknik Görsel Bilim ve Teknik Ansiklopedisi (Science and Technology Gorsel Science and Technology Encyclopedia), p. 1090)
Bagian jaring yang dimakan, dan waktunya, berbeda-beda tergantung spesies laba-labanya. Laba-laba taman, misalnya, tidak pernah menyentuh kerangka jaring, tetapi hanya makan benang jari-jari dan benang spiralnya saja.
Laba-laba tropis membangun jaring-jaringnya pada malam hari dan memakannya menjelang pagi. Laba-laba di daerah panas makan jaringnya pada malam hari dan membangun yang baru untuk keperluan siang hari, karena di daerah ini serangganya tidak sebanyak di daerah tropis. Karena alasan inilah jaringnya harus tetap terpasang disepanjang siang.
Membangun Jaring Sesuai Mangsanya
Atap Stadion Olimpiade Munich terinspirasi oleh jaring laba-laba. Dengan bentuk ini, berbagai tegangan didistribusikan dengan merata ke seluruh atap.
Laba-laba membuat jaringnya sesuai dengan ukuran mahluk-mahluk yang hendak ditangkapnya. Laba-laba Amerika Selatan, misalnya, membuat jaring dengan bukaan sempit untuk memudahkan penangkapan semut putih yang keluar mencari sarang baru di bulan September. Jika ingin berburu kupu-kupu besar, laba-laba ini memperluas bukaannya dan menambah kekuatan serta elastisitas jaringnya.
Sudut jaring pun berubah bergantung jenis mangsa yang ingin ditangkap (serangga terbang, berjalan, merayap, dll). Ini untuk mengurangi kerusakan dan meningkatkan kapasitas penangkapan.
Peringatan Kepada Burung Dan Penyamaran
Laba-laba cenderung membangun jaringnya, yang demikian berharga baginya, di tempat yang sunyi. Alasannya adalah untuk menghindari kerusakan oleh binatang-binatang atau oleh kondisi-kondisi alam. Laba-laba menggunakan cara-cara yang menarik untuk melindungi jaring-jaring mereka. Salah satu yang paling menarik adalah jaring laba-laba Argiope di Amerika Tengah. Laba-laba ini meletakkan marka-marka zigzag putih mengkilat pada jaringnya. Marka-marka ini untuk memperingatkan burung agar tidak terbang kedalam jaring. Laba-laba ini juga menggunakan marka-marka ini untuk bersembunyi di belakangnya. Ia menanti di belakang marka-marka ini agar mangsa tidak melihatnya.
Model-model Yang Terilhami Oleh Jaring Laba-laba
Salah satu metode yang sangat populer dewasa ini adalah membuat rancangan-rancangan industri dengan mengambil contoh dari alam, karena model-model di alam dalam setiap segi tidak memiliki cacat. Sifat-sifat hemat-energi, tingkat estetika, tingkat kepraktisan, dan manuverabilitas antara lain merupakan hal yang penting bagi sebuah rancangan yang telah tersedia dalam bentuk yang sempurna di alam ini. Model-model yang dibuat manusia dengan kemampuannya, serta pengetahuan yang dikumpulkannya bertahun-tahun dan yang diantaranya melalui proses yang sulit, umumnya hanya menghasilkan tiruan yang buruk terhadap contoh-contoh yang ada di alam. Kita bisa melihatnya jika kita membandingkan tiruan-tiruan ini dengan contoh aslinya di alam.
Laba-laba merupakan salah satu mahluk hidup yang dijadikan contoh. Jaring laba-laba mahkota atau laba-laba embun, misalnya, merupakan contoh yang sangat sempurna dari sudut pandang estetika maupun rekayasa. Laba-laba ini membuat jaringnya pada sudut datar, sedemikian rupa sehingga mirip sebuah seperai, di atas padang rumput. Laba-laba ini menyebarkan seluruh beban jaring dengan menggunakan bilah-bilah rumput tegak sebagai pemberat.
Sarang burung berbentuk lonceng di Munich, terinspirasi oleh teknik yang digunakan oleh laba-laba rakit dalam membangun jaringnya.
Sebuah projek pemukiman bawah air yang terinspirasi oleh jaring laba-laba air tawar. Untuk kelangsungan hidupnya, laba-laba membawa udara yang dibutuhkan dan makanan ke dalam jaringnya yang tahan air. Pada pemukiman bawah air, kaca digunakan sebagai pengganti jaring.
Manusia meniru cara ini untuk menutupi bidang-bidang yang luas. Stadion Olimpiade Munich dan bandara udara Jeddah, yang sering disebut sebagai contoh arsitektur moderen, dibangun dengan meniru jaring laba-laba.
Laba-laba telah menggunakan model-model ini di seluruh dunia sejak pertama kali mereka muncul. Tentu saja diperlukan tingkat pengetahuan rekayasa yang memadai agar model-model tersebut bisa muncul dan diterapkan dalam praktek. Namun karena tidak pernah menerima pelatihan, laba-laba tidak tahu sama sekali mengenai perancangan konstruksi maupun arsitektural. Laba-laba, seperti mahluk hidup lainnya, berbuat hanya berdasarkan inspirasi yang dianugrahkan Tuhan kepadanya sejak mereka lahir. Ini merupakan satu-satunya sebab dari keajaiban arsitekturalnya. Tuhan menyatakan dalam sebuah ayat bahwa semua mahluk hidup berada di bawah kekuasaanNya.
Dia lah Allah, Tuhanmu. Tidak ada tuhan kecuali Dia, Pencipta segala sesuatu. Maka sembahlah Dia. Dia bertanggungjawab atas segala sesuatu. (Surat Al-An'am: 102)
</div>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com1tag:blogger.com,1999:blog-3155830824521378129.post-65260760156779021442010-04-26T14:04:00.001+07:002010-04-26T14:04:55.007+07:00<span class="style1"> <span class="style1"> <h3>GAMBAR EMBRIO BUATAN HAECKEL ADALAH PEMALSUAN</h3></span> </span> <br />
<div align="justify"><span style="font-family: Verdana; font-size: small;"> <table align="left" border="1" cellpadding="1" cellspacing="1" style="width: 250px;" summary=""><tbody>
<tr> <td> <div align="center"><span style="font-family: Verdana; font-size: xx-small;"><img align="textTop" alt="" border="2" height="211" hspace="5" src="http://us2.harunyahya.com/Image/haeckel1.jpg" vspace="5" width="250" /><br />
<span style="font-size: x-small;">Dengan gambar-gambar yang dipalsukannya, Ernst Haeckel membohongi dunia ilmu pengetahuan selama seabad</span></span></div></td> </tr>
</tbody> </table>Dalam bukunya tahun 1868 Natürliche Schöpfungsgeschichte (Sejarah Penciptaan Alamiah) Ernst Haeckel menjelaskan bahwa ia telah membuat berbagai macam perbandingan menggunakan embrio manusia, monyet dan anjing. Gambar-gambar yang ia hasilkan berupa embrio-embrio yang hampir serupa. Berdasarkan gambar-gambar ini, Haeckel lalu menganggap bahwa makhluk-makhluk hidup tersebut memiliki asal-usul yang sama.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Tetapi keadaan sebenarnya sangatlah berbeda. Haeckel telah membuat gambar hanya dari sebuah embrio, dan kemudian membuat embrio manusia, monyet dan anjing dari gambar tersebut dengan melakukan perubahan-perubahan yang sangat kecil. Dengan kata lain, hal tersebut adalah sebuah kebohongan.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Itulah yang dikemukakan sebagai “karya ilmiah” (!) yang dikutip oleh Darwin sebagai rujukan dalam bukunya The Descent of Man (Garis Keturunan Manusia). Pada kenyataannya, sebagian orang telah menyadari bahwa gambaran Haeckel adalah sebuah penyimpangan bahkan sebelum Darwin menulis bukunya. Menyusul pemaparan kebohongan tersebut, Haeckel sendiri telah mengakui kebohongan ilmiah besar yang telah ia lakukan:</span></div><blockquote dir="ltr" style="margin-right: 0px;"> <div align="justify"><span style="font-family: Verdana; font-size: small;">Setelah pengakuan penengahan dari ‘pemalsuan’ ini saya semestinya patut menganggap diri saya sendiri terkutuk dan terbinasakan jika saja saya tidak memiliki pelipur lara dengan melihat secara berdampingan dengan saya di ruang tahanan ratusan orang – penjahat, di antara mereka banyak yang merupakan pengamat paling tepercaya dan ahli biologi paling terhormat. Sebagian besar dari gambar-gambar di buku pelajaran, acuan dan jurnal biologi terbaik akan mengundang tuduhan ‘pemalsuan’ setimpal, karena kesemuanya itu tidak cermat, dan kurang atau lebih diselewengkan, diubah dan direkayasa. <sup>[i]</sup></span></div></blockquote><div align="justify"><span style="font-family: Verdana; font-size: small;">Tetapi demi menjaga agar ajaran Darwinisme tetap tertopang kokoh, terdapat kebutuhan untuk menyatakan bahwa satu dari bukti-bukti palsu yang ada di tangan mereka itu adalah benar-benar “bukti evolusi”. Penipuan yang dilakukan atau pengetahuan Darwinis tentang hal itu bukanlah hal penting; yang penting dalam pandangan Darwinis adalah agar hal tersebut digembar-gemborkan sebagai bukti evolusi, sekalipun itu penipuan.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Walaupun penipuan itu telah terbongkar, Darwin dan para pakar biologi yang mendukungnya terus menganggap gambar-gambar Haeckel sebagai sumber rujukan. Dan itu semakin membuat Haeckel bersemangat. Pada tahun-tahun berikutnya dia membuat serangkaian gambar perbandingan embrio selanjutnya. Ia menyajikan gambar-gambar yang menunjukkan embrio-embrio ikan, salamander (sejenis kadal amfibi), kura-kura, ayam, kelinci, dan manusia secara berdampingan. Sisi yang layak dicermati tentang hal ini adalah bagaimana embrio-embrio dari makhluk-makhluk hidup yang berbeda ini pada awalnya sangat menyerupai satu sama lain dan secara bertahap berubah menjadi semakin berbeda seiring proses perkembangannya.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Kemiripan antara embrio manusia dengan embrio ikan pada khususnya sungguh sangatlah mencolok. Begitu hebatnya sehingga “insang” bohongan dapat terlihat pada gambar embrio manusia, sebagaimana terlihat pada embrio ikan. Dengan kedok ilmiah yang dia berikan pada gambar-gambar ini, Haeckel mengajukan “ teori rekapitulasi”nya: Ontology Repeats Phylogeny (Ontologi Mengulangi Filogeni). Arti dari slogan itu adalah sebagai berikut; menurut Haeckel, selama proses perkembangan yang dialami di dalam telur atau rahim induk, semua makhluk hidup mengulang “sejarah evolusi” spesiesnya, dari awal permulaan sekali. Sebagai contoh, embrio manusia di rahim ibu pertama-tama menyerupai ikan dan kemudian, pada minggu-minggu berikutnya, menyerupai salamander, reptil dan mamalia, dan pada akhirnya “berevolusi” menjadi manusia.</span></div><div align="center"><span style="font-family: Verdana; font-size: small;"><img align="middle" alt="" border="2" height="357" hspace="5" src="http://us2.harunyahya.com/Image/embrio_indo.jpg" vspace="5" width="450" /></span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Tapi ini adalah penipuan akbar.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Pada tahun 1900-an ahli embriologi Inggris Michael Richardson meneliti embrio vertebrata dengan mikroskop dan menyimpulkan ketidakmiripan dengan gambaran Haeckel. Menindaklanjuti penelitian mereka, Richardson dan timnya menerbitkan foto-foto asli embrio-embrio di jurnal Anatomy and Embryology terbitan Agustus 1997. Terlihat bahwa Haeckel telah mengambil bermacam-macam rancangan pola dan mengubahnya dengan berbagai cara agar embrio-embrio tersebut menyerupai satu sama lain. Dia menambahkan organ-organ khayalan pada embrio, menghilangkan organ dari embrio yang lain dan menggambarkan embrio-embrio yang berbeda ukuran sebagai embrio yang memiliki skala sama. Celah yang digambarkan Haeckel sebagai insang pada embrio manusia nyatanya tidak ada hubungannya sama sekali dengan insang. Celah itu sebenarnya adalah saluran telinga bagian tengah dan permulaan dari kelenjar paratiroid dan kelenjar timus. Embrio-embrio tersebut pada kenyataannya sama sekali tidak menyerupai satu sama lain. Haeckel telah membuat segala macam pengubahan pada gambaran-gambarannya.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Sebuah artikel tentang gambar gambar Haeckel, yang telah lama dipertahankan dalam daftar sebagai bukti palsu evolusi, muncul di majalah Science edisi 5 September 1997 dengan judul “ Haeckel’s Embryos: Fraud Rediscovered (Embrio-embrio Haeckel: Penipuan Diungkap Kembali),” yang setelahnya seluruh kalangan dunia ilmiah sependapat bahwa telah terjadi pemalsuan. Artikel tersebut berisi baris-baris berikut: </span></div><blockquote dir="ltr" style="margin-right: 0px;"> <div align="justify"><span style="font-family: Verdana; font-size: small;">Tidak hanya Haeckel telah menambahkan atau menghilangkan ciri-ciri, papar Richardson dan rekan-rekannya, tetapi ia juga telah memalsukan ukurannya untuk membesar-besarkan kemiripan antara spesies-spesies, bahkan ketika terdapat perbedaan 10 kali lipat dalam ukuran. Haeckel lebih lanjut mengaburkan perbedaan dengan cara tidak menamai spesies dalam kebanyakan kasus, seolah-olah satu sampel cukup akurat untuk mewakili seluruh kelompok hewan. Dalam kenyataannya, Richardson dan rekan-rekannya mencermati, bahkan embrio-embrio yang berkerabat dekat seperti embrio-embrio ikan sedikit berbeda dalam tampilan dan alur perkembangannya. “Sepertinya, itu (gambar-gambar Haeckel) menjadi salah satu pemalsuan paling terkenal dalam bidang biologi,” <sup>[ii]</sup></span></div></blockquote><div align="justify"><span style="font-family: Verdana; font-size: small;">Pada bulan Maret tahun 2000 evolusionis dan paleontolog dari Universitas Harvard, Stephen Jay Gould, mengatakan bahwa ia telah lama mengetahui penipuan ini. Tetapi ia memilih untuk tetap diam, sebagaimana diharuskan oleh sistem Dajjal. <sup>[iii]</sup> Segera setelah masyarakat mengetahui bahwa gambar-gambar itu palsu, Gould menyatakan bahwa adalah sebuah pembunuhan akademis untuk tetap menggunakan gambar-gambar itu dan mengatakan : “Kita memang, menurut saya, memiliki hak untuk terkejut dan dipermalukan sekaligus oleh abad pendaur-ulangan ceroboh yang menyebabkan tetap tampilnya gambar-gambar ini di banyak, jika bukan kebanyakan, buku pelajaran modern.” <sup>[iv]</sup></span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Penipuan Haeckel sedemikian nyata dan sedemikian besar sehingga ia didakwa penipuan oleh lima profesor berbeda dan dinyatakan bersalah oleh pengadilan Universitas Jena. <sup>[v]</sup></span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Sir Gavin de Beer, dari Museum Sejarah Alam Inggris, menggambarkan perbuatan sangat memalukan ini sebagai berikut:</span></div><blockquote dir="ltr" style="margin-right: 0px;"> <div align="justify"><span style="font-family: Verdana; font-size: small;">“Jarang-jarang pernyataan seperti pada ‘Teori Rekapitulasi’ Haeckel, yang mudah, rapi dan masuk akal, diterima secara luas tanpa pemeriksaan kritis, telah mengakibatkan banyak kerusakan kepada ilmu pengetahuan.” <sup>[vi]</sup></span></div></blockquote><div align="justify"><span style="font-family: Verdana; font-size: small;">Gambar-gambar palsu buatan Haeckel ini pada kenyataannya mencapai tujuan yang diinginkan atas nama evolusi. Walaupun telah dinyatakan palsu, gambar-gambar itu tetap memiliki dampak buruk karena banyak orang yang menganggap gambar-gambar tersebut asli, dan walaupun tidaklah absah secara ilmiah gambar-gambar itu tetap secara merugikan telah mengubah pandangan umum tentang manusia dan diri mereka sendiri pada orang-orang yang masih menuntut ilmu di sekolah-sekolah. Henry M. Morris, pendiri Creation Research Society dan Institute of Creation Research mengkaji keadaan ini dalam kalimat berikut:</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Sejak Darwin – dan terutama sejak Freud – psikolog telah beranggapan bahwa manusia hanyalah binatang yang berevolusi dan telah meneliti masalah perilaku berlandaskan pijakan hewaniyah. Percobaan dengan monyet atau binatang lain (bahkan dengan serangga) digunakan sebagai panduan untuk menangani masalah-masalah manusia...</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Buah pahit dari teori rekapitulasi itu (yang sejak lama tidak dipercaya secara ilmiah) terus berkembang di banyak wilayah masyarakat… <sup>[vii]</sup></span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Cukup mengherankan, gambar-gambar palsu Haeckel, yang digambarkan sebagai aib ilmiah memalukan dan disikapi dengan keheranan bahkan oleh sebagian evolusionis ketika ditampilkan sebagai bukti, tetap bertahan di tempatnya di berbagai buku pelajaran. Keadaan mengejutkan ini menunjukkan besaran sesungguhnya penipuan Darwinis. Ahli biologi molekuler dari Universitas California Jonathan Wells menggambarkan keadaannya sebagai berikut: </span></div><blockquote dir="ltr" style="margin-right: 0px;"> <div align="justify"><span style="font-family: Verdana; font-size: small;">Banyak buku pelajaran menggunakan embrio buatan Haeckel yang sedikit diubah. Salah satu contohnya adalah edisi tahun 1999 buku Biologi karangan Peter Raven dan George Johnson, yang menyertakan keterangan ini pada gambar-gambarnya: “Perhatikanlah bahwa tahap-tahap embrionik awal dari vertebrata-vertebrata ini menunjukkan kemiripan mencolok antara satu dengan yang lain.” Buku pelajaran itu juga memberitahu siswa: “Sebagian dari bukti anatomis terkuat yang mendukung evolusi berasal dari perbandingan mengenai bagaimana organisme berkembang. Dalam banyak kasus, sejarah evolusi suatu organisme dapat diketahui menunjukkan penampakan seiring perkembangannya, dengan embrio yang menunjukkan cirri-ciri dari embrio leluhurnya.”</span></div></blockquote><div align="justify"><span style="font-family: Verdana; font-size: small;">Contoh lain termasuk edisi 1998 buku Biologi karangan Cecie Starr dan Ralph Taggart:The Unity dan Diversity of Life, yang menyertai gambar-gambar itu dengan penyataan salah berbunyi “embrio permulaan vertebrata sangat menyerupai satu sama lain;” edisi terakhir dari buku Biological Science karya James Gould dan William Keeton, yang memuat: “Satu fakta embriologi yang mendorong Darwin ke arah gagasan evolusi adalah bahwa embrio awal dari sebagian besar vertebrata sangatlah menyerupai satu sama lain;” dan buku teks Burton Guttman tahun 1999, Biology, yang menemani salinan gambar ulang dari embrio buatan Haeckel dengan pernyataan berikut: ”Perkembangan embrionik suatu binatang memiliki petunjuk tentang bentuk nenek moyangnya.” <sup>[viii]</sup></span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">Fakta bahwa gambar-gambar palsu Haeckel masih tetap digunakan di buku pemalsuan biologi, seolah-olah merupakan bukti evolusi, tidak diragukan lagi bukanlah kesalahan sederhana. Walaupun hasil pemalsuan, gambar-gambar ini secara sengaja dimasukkan dalam buku-buku pelajaran. Alasan utama untuk hal ini tidak diragukan lagi adalah karena gambar-gambar itu menampilkan bukti-bukti palsu atas kunci utama Darwinisme, kepalsuan yang menyatakan bahwa manusia adalah binatang yang tidak memiliki tanggung jawab. Jonathan Wells membuat ulasan tentang kebohongan ini yang secara sengaja dipertahankan oleh para ilmuwan Darwinis:</span></div><blockquote dir="ltr" style="margin-right: 0px;"> <div align="justify"><span style="font-family: Verdana; font-size: small;">Embrio-embrio Haeckel tampaknya memberikan bukti sedemikian sangat kuat bagi teori Darwin sehingga sebagian turunan gambar itu dapat ditemukan di hampir semua buku pelajaran modern yang membahas evolusi. Tetapi para ahli biologi telah mengetahui lebih dari seabad bahwa Haeckel memalsukan gambar-gambarnya; embrio vertebrata tidak pernah terlihat semirip buatannya. Lebih jauh lagi, tahap yang Haeckel beri tanda sebagai “awal” sebenarnya berada di tengah-tengah perkembangan; kemiripan yang ia besar-besarkan didahului oleh perbedaan mencolok di tahap-tahap lebih awal perkembangan. Walaupun Anda mungkin tidak pernah mengetahuinya dari membaca buku pelajaran biologi, “sehimpunan fakta terkuat” milik Darwin adalah sebuah contoh yang bertahan lama tentang bagaimana bukti bisa dipelintir agar cocok dengan suatu teori. <sup>[ix]</sup></span></div></blockquote><div align="justify"><span style="font-family: Verdana; font-size: small;">Walaupun kaum Darwinis bersukacita dalam waktu singkat karena kebohongan yang direncanakan oleh dajjal telah diajukan sebagai bukti palsu untuk teori sesat dan telah menimbulkan dampak yang sedemikian, kebohongan itu pada kenyataannya mempertunjukkan kekecewaan besar bagi mereka. Melalui gambar-gambar Haeckel, orang-orang menyaksikan ukuran penipuan yang bakal ditempuh seorang ilmuwan kawakan atas nama Darwinisme. Sehingga hal itu sekali lagi membuktikan bagaimana Darwinisme senantiasa membutuhkan “kebohongan”. Orang-orang dapat secara jelas melihat bagaimana evolusionis menolak mengakui pemalsuan. Penipuan Haeckel adalah satu lagi potongan bukti penting dari kehancuran teori evolusi dan sistem dajjal. Penipuan ini boleh saja dihadapi oleh kebisuan di abad ke-20, namun abad ke-21 telah menyaksikan hal ini dan penipuan-penipuan serupa terbongkar dan bukti ilmiah asli diperlihatkan. Semakin banyak kepalsuan yang telah terbongkar dan semakin banyak bukti ilmiah asli yang dihasilkan, bertambah hancurnya Darwinisme telah menjadi semakin nyata.</span></div><div align="justify"><span style="font-family: Verdana; font-size: small;">----------------</span></div><div align="justify"><span style="font-family: Verdana; font-size: x-small;">[i] Francis Hitching, The Neck of the Giraffe: Where Darwin Went Wrong, New York: Ticknor and Fields 1982, h. 204<br />
[ii] Science, 5 September 1997, Elizabeth Pennisi<br />
[iii] Ann Coulter, Godless The Church of Liberalism, Crown Forum Publishing, 2006, h. 240<br />
[iv] http://www.arn.org/docs/richards/jr_sciedreport.htm<br />
[v] Hank Hanegraaff, Fatal Flaws "What Evolutionists Don't Want You To Know", W Publishing Group, 2003, h. 70<br />
[vi] Hank Hanegraaff, Fatal Flaws "What Evolutionists Don't Want You To Know", W Publishing Group, 2003, h. 70<br />
[vii] Henry M. Morris, The Long War Against God, Master Books, 2000, h. 32<br />
[viii] Jonathan Wells, Icons of Evolution, Regnery Publishing, Inc., h. 103<br />
[ix] Jonathan Wells, Icons of Evolution, Regnery Publishing, Inc., h. 82, 83</span></div><i>Jan 27, 2010</i>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-78977794548726578822010-04-26T14:03:00.002+07:002010-06-08T12:27:51.883+07:00<span class="style1"> <span class="style1"> </span></span><br />
<h3 style="background-color: #351c75; color: #c27ba0;">
<span class="style1"><span class="style1">FOSIL LABA-LABA BERUMUR 165 JUTA TAHUN DITEMUKAN DI CINA </span></span></h3>
<div style="background-color: #351c75; color: #c27ba0;">
<span class="style1"><span class="style1"></span> </span> <span style="font-family: 'Verdana','sans-serif';"><span style="font-size: small;"><img align="right" alt="" border="1" height="372" hspace="10" src="http://us1.harunyahya.com/Image/orumcek_archaeoloy%281%29.jpg" vspace="10" width="300" /></span></span><span style="font-family: Verdana; font-size: small;">Fosil laba-laba berusia 165 juta tahun yang ditemukan di daerah Daohugou, Cina Utara, adalah satu di antara contoh-contoh fosil tertua laba-laba yang ditemukan hingga kini. Ciri lain yang perlu dicatat dari fosil ini adalah bahwa, seperti dapat dilihat dalam gambar, fosil ini terawetkan dengan sempurna. Paul Selden, seorang ahli paleontologi dari University of Kansas, mengatakan, “Tingkat kerincian yang terawetkan pada fosil adalah menakjubkan”. (Archeology Daily News)<br />
<br />
Sebagaimana terpampang dalam gambar, laba-laba ini yang hidup 165 juta tahun lalu memiliki semua ciri khas laba-laba yang hidup sekarang. Tanpa mengalami perubahan selama jutaan tahun, laba-laba merupakan persoalan besar tak terpecahkan bagi teori evolusi. Laba-laba selalu muncul dengan ciri-ciri yang sama dalam catatan fosil, dan merupakan satu di antara bukti-bukti bahwa makhluk hidup tidak pernah berevolusi. Laba-laba dalam gambar di bawah ini berusia 165 juta tahun, dan tidak ada beda antara laba-laba tersebut dan laba-laba saat ini.<br />
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</span><span style="font-family: Verdana; font-size: small;"> </span></div>
<table align="center" border="1" cellpadding="10" cellspacing="10" style="background-color: #351c75; color: #c27ba0; width: 350px;" summary=""><tbody>
<tr align="center"> <td><span style="font-family: 'Verdana','sans-serif';"><span style="font-size: small;"><span style="font-family: 'Verdana','sans-serif';"><span style="font-size: small;"><span style="font-family: 'Verdana','sans-serif';"><img align="middle" alt="" border="2" height="303" hspace="5" src="http://us1.harunyahya.com/Image/orumcek_160millyon.jpg" vspace="5" width="350" /></span></span></span></span></span><br />
<span style="font-size: x-small;">Seekor laba-laba 165 juta tahun lalu</span></td> </tr>
<tr align="center"> <td><span style="font-family: 'Verdana','sans-serif';"><span style="font-size: small;"><img align="middle" alt="" border="2" height="304" hspace="5" src="http://us1.harunyahya.com/Image/orumcek_canli.jpg" vspace="5" width="320" /><br />
<span style="font-size: x-small;"> Seekor laba-laba yang hidup sekarang sama persis dengan fosil laba-laba yang hidup 165 juta tahun lalu, dan tidak pernah mengalami perubahan sama sekali; dengan kata lain, laba-laba tidak pernah berevolusi<span style="font-size: small;">.</span></span></span></span></td> </tr>
</tbody> </table>
<div style="background-color: #351c75; color: #c27ba0;">
<span style="font-family: Verdana; font-size: small;"></span><span style="font-family: Verdana; font-size: small;"><br />
<br />
</span></div>
<div style="background-color: #351c75; color: #c27ba0;">
<i>Mar 29, 2010</i></div>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0tag:blogger.com,1999:blog-3155830824521378129.post-69480959810743005262010-04-26T14:00:00.000+07:002010-04-26T14:00:28.976+07:00nilai DDA UK1<span style="background-color: #8e7cc3;"></span> <br />
<table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 427px;" x:str=""><col style="width: 20pt;" width="26"></col> <col style="width: 56pt;" width="75"></col> <col style="width: 161pt;" width="215"></col> <col style="width: 35pt;" width="47"></col> <col style="width: 48pt;" width="64"></col> <tbody>
<tr height="19" style="height: 14.45pt;"> <td class="xl68" colspan="3" height="19" style="height: 14.45pt; width: 237pt;" width="316">UK 1</td> <td style="width: 35pt;" width="47"><br />
</td> <td style="width: 48pt;" width="64"><br />
</td> </tr>
<tr height="19" style="height: 14.45pt;"> <td class="xl63" colspan="3" height="19" style="height: 14.45pt; width: 237pt;" width="316">UNIVERSITAS SEBELAS MARET</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="40" style="height: 30pt;"> <td class="xl63" height="40" style="height: 30pt; width: 20pt;" width="26"><br />
</td> <td class="xl63" style="width: 56pt;" width="75">Fakultas :</td> <td class="xl63" style="width: 161pt;" width="215">KEGURUAN DAN ILMU PENDIDIKAN</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="40" style="height: 30pt;"> <td class="xl63" height="40" style="height: 30pt; width: 20pt;" width="26"><br />
</td> <td class="xl63" style="width: 56pt;" width="75">Prog. Studi :</td> <td class="xl63" style="width: 161pt;" width="215">Ekonomi</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="40" style="height: 30pt;"> <td class="xl63" height="40" style="height: 30pt; width: 20pt;" width="26"><br />
</td> <td class="xl63" style="width: 56pt;" width="75">Th. Ajaran :</td> <td class="xl63" style="width: 161pt;" width="215">2009/2010-Genap</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl63" height="20" style="height: 15pt; width: 20pt;" width="26"><br />
</td> <td class="xl63" style="width: 56pt;" width="75">Kode MK :</td> <td class="xl63" style="width: 161pt;" width="215">2705 DASAR-DASAR AKUNTANSI</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl63" height="20" style="height: 15pt; width: 20pt;" width="26"><br />
</td> <td class="xl63" style="width: 56pt;" width="75">Kelas :</td> <td class="xl63" style="width: 161pt;" width="215">B1</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="40" style="height: 30pt;"> <td class="xl63" height="40" style="height: 30pt; width: 20pt;" width="26"><br />
</td> <td class="xl63" style="width: 56pt;" width="75">Pengampu :</td> <td class="xl63" style="width: 161pt;" width="215">Jaryanto</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="19" style="height: 14.45pt;"> <td class="xl68" colspan="3" height="19" style="height: 14.45pt; width: 237pt;" width="316">MjcwNS1CMS0yMDA5Qi0x</td> <td><br />
</td> <td><br />
</td> </tr>
<tr height="40" style="height: 30pt;"> <td class="xl65" height="40" style="height: 30pt; width: 20pt;" width="26">NO</td> <td class="xl65" style="border-left: medium none; width: 56pt;" width="75">NIM</td> <td class="xl65" style="border-left: medium none; width: 161pt;" width="215">NAMA</td> <td class="xl65" style="border-left: medium none; width: 35pt;" width="47">UK 1</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">1 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409032</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DENIS DWIYANTI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">2 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409033</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DENY LUVITA SARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">3 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409034</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DESITA TUGI ARYANI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">86</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">4 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409035</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DEWI PUSPITA SARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">75</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">5 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409036</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DHANY EFITA SARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">95</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">6 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409037</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DHIKA YUNITASARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">82</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">7 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409038</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DIAH MURTIASIH </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">65</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">8 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409039</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DIAN RAHMADANI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">39</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">9 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409040</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DIANA PUSPITA SARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">90</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">10 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409041</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DIMITRA LIANI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">85</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">11 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409042</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DINY DWI FEBRIANY </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">70</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">12 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409043</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DIYAH PUJI ASTUTI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">82</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">13 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409044</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DIYAH SULARNI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">14 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409045</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DWI TRIADMADIYANTO </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">65</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">15 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409046</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DYAH AYU MENTARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">70</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">16 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409047</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">DYAH PURWITASARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">100</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">17 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409048</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ELI EKA SARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">90</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">18 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409049</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ELI SAFITRI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">86</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">19 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409050</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ELING TITI LESTARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">85</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">20 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409051</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ELIYA FRINDAWATI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">70</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">21 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409053</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ENDAH PUSPITAWATI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">90</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">22 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409054</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ENDRI KRISTANTO </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">23 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409055</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">ERNY SUSILOWATI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">83</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">24 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409056</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">EVA MUNTYA LESTARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">25 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409057</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">EVI KUSUMAWARDANI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">26 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409058</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">EXSA MARCELINA </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">27 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409059</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">FADILAH RAMADHANI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">100</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">28 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409060</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">FARIDA NURSARI </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">80</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">29 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">K7409061</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">FATI H KHARISMA M </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">82</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">30 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409062</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">FERNALDI ANGGADHA R </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">70</td> <td><br />
</td> </tr>
<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="border-top: medium none; height: 15pt; width: 20pt;" width="26">31 </td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 56pt;" width="75">k7409063</td> <td class="xl67" style="border-left: medium none; border-top: medium none; width: 161pt;" width="215">FITHRIANA MUSHLIMAH </td> <td class="xl64" style="border-left: medium none; border-top: medium none; width: 35pt;" width="47" x:num="">70</td> <td><br />
</td> </tr>
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<tr height="20" style="height: 15pt;"> <td class="xl66" height="20" style="height: 15pt; width: 20pt;" width="26" x:num="">32</td> <td class="xl67" style="border-left: medium none; width: 56pt;" width="75">K7409052</td> <td class="xl67" style="border-left: medium none; width: 161pt;" width="215">ELLYANA ROOSSY PUTRI</td> <td class="xl64" style="border-left: medium none; width: 35pt;" width="47" x:num="">88</td> <td><br />
</td> </tr>
</tbody></table>Dhany Efitahttp://www.blogger.com/profile/00895487417053112439noreply@blogger.com0