pengertian Bank, jenis, dan fungsinya

Bank adalah sebuah lembaga intermediasi keuangan umumnya didirikan dengan kewenangan untuk menerima simpanan uang, meminjamkan uang, dan menerbitkan promes atau yang dikenal sebagai banknote. Kata bank berasal dari bahasa Italia banca berarti tempat penukaran uang. Sedangkan menurut undang-undang perbankan bank adalah badan usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit dan atau bentuk-bentuk lainnya dalam rangka meningkatkan taraf hidup rakyat banyak.

Jenis-jenis Bank
 

1. Bank Sentral, yaitu bank yang tugasnya dalam menerbitkan uang kertas dan logam sebagai alat pembayaran yang sah dalam suatu negara dan mempertahankan konversi uang dimaksud terhadap emas atau perak atau keduanya.

 

2. Bank Umum, yaitu bank yang bukan saja dapat meminjamkan atau menginvestasikan berbagai jenis tabungan yang diperolehnya, tetapi juga dapat memberikan pinjaman dari menciptakan sendiri uang giral.

 

 3. Bank Perkreditan Rakyat (BPR), yaitu bank yang melaksanakan kegiatan usaha secara konvensional atau berdasarkan prinsip syariah yang dalam kegiatannya tidak memberikan jasa dalam lalu lintas pembayaran.

 

4. Bank Syariah, yaitu bank yang beroperasi berdasarkan prinsip bagi hasil (sesuai kaidah ajaran islam tentang hukum riba).

Fungsi Bank

1. Penghimpun dana Untuk menjalankan fungsinya sebagai penghimpun dana maka bank memiliki beberapa sumber yang secara garis besar ada tiga sumber, yaitu:

a. Dana yang bersumber dari bank sendiri yang berupa setoran modal waktu pendirian.
b. Dana yang berasal dari masyarakat luas yang dikumpulkan melalui usaha perbankan seperti usaha simpanan giro, deposito dan tabanas.
c. Dana yang bersumber dari Lembaga Keuangan yang diperoleh dari pinjaman dana yang berupa Kredit Likuiditas dan Call Money (dana yang sewaktu-waktu dapat ditarik oleh bank yang meminjam) dan memenuhi persyaratan. Mungkin Anda pernah mendengar beberapa bank dilikuidasi atau dibekukan usahanya, salah satu penyebabnya adalah karena banyak kredit yang bermasalah atau macet.

2. Penyalur dana-dana yang terkumpul oleh bank disalurkan kepada masyarakat dalam bentuk pemberian kredit, pembelian surat-surat berharga, penyertaan, pemilikan harta tetap.

3. Pelayan Jasa Bank dalam mengemban tugas sebagai “pelayan lalu-lintas pembayaran uang” melakukan berbagai aktivitas kegiatan antara lain pengiriman uang, inkaso, cek wisata, kartu kredit dan pelayanan lainnya.


Jasa perbankan diberikan untuk mendukung kelancaran menghimpun dan menyalurkan dana, baik yang berhubungan langsung dengan kegiatan simpanan dan kredit maupun tidak langsung. Jasa perbankan lainnya antara lain sebagai berikut:

• Jasa setoran seperti setoran listrik, telepon, air, atau uang kuliah
• Jasa pembayaran seperti pembayaran gaji, pensiun, atau hadiah
• Jasa pengiriman uang (transfer)
• Jasa penagihan (inkaso)
• Kliring
• Penjualan mata uang asing
• Penyimpanan dokumen
• Jasa cek wisata
• Kartu kredit
• Jasa-jasa yang ada di pasar modal, seperti pinjaman emisi dan pedagang efek.
• Jasa Letter of Credit (L/C)
• Bank garansi dan referensi bank
• Jasa bank lainnya.

lirik lagu One Direction - What A Feeling

ONE DIRECTION - WHAT A FEELING

Through the wire, through the wire, through the wire
I'm watching her dance, dress is catching the light
In her eyes there's no lies, no lies
There's no question, she's not in a disguise

[Pre-Chorus]
With no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire

[Chorus: All]
What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars, they're in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now

 

Through the wire, through the wire, through the wire
I'm watching you like this, imagining you're mine
It's too late, it's too late, am I too late?
Tell me now, am I running out of time?


[Pre-Chorus]
There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


[Chorus: All]
What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars, they're in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Whatever chains are holding you back
Holding you back, don't let 'em tie you down
Whatever chains are holding you back
Holding you back, tell me you believe in that

[Chorus: All]
What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars, they're in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow


I wish I could be there now...
I wish I could be there now...

Through the wire, through the wire, through the wire
I'm watching her dance
Dress is catching the light
In her eyes there's no lies, no lies
There's no question, she's not in a disguise


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Through the wire, through the wire, through the wire
I'm watching you like this imagining you're mine
It's too late, it's too late, am I too late?
Tell me now, am I running out of time?


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Whatever chains are holding you back
Holding you back, don't let 'em tie you down
Whatever chains are holding you back
Holding you back, tell me you believe in that


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now
I wish I could be there now - See more at: http://diliriklagu.com/what-a-feeling-one-direction.aspx#sthash.XCR9JtZ6.dpuf

Through the wire, through the wire, through the wire
I'm watching her dance
Dress is catching the light
In her eyes there's no lies, no lies
There's no question, she's not in a disguise


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Through the wire, through the wire, through the wire
I'm watching you like this imagining you're mine
It's too late, it's too late, am I too late?
Tell me now, am I running out of time?


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Whatever chains are holding you back
Holding you back, don't let 'em tie you down
Whatever chains are holding you back
Holding you back, tell me you believe in that


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now
I wish I could be there now - See more at: http://diliriklagu.com/what-a-feeling-one-direction.aspx#sthash.XCR9JtZ - WHAT A FEELING

Through the wire, through the wire, through the wire
I'm watching her dance
Dress is catching the light
In her eyes there's no lies, no lies
There's no question, she's not in a disguise


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Through the wire, through the wire, through the wire
I'm watching you like this imagining you're mine
It's too late, it's too late, am I too late?
Tell me now, am I running out of time?


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Whatever chains are holding you back
Holding you back, don't let 'em tie you down
Whatever chains are holding you back
Holding you back, tell me you believe in that


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now
I wish I could be there now - See more at: http://diliriklagu.com/what-a-feeling-one-direction.aspx#sthash.XCR9JtZ6.dpuf

Through the wire, through the wire, through the wire
I'm watching her dance
Dress is catching the light
In her eyes there's no lies, no lies
There's no question, she's not in a disguise


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Through the wire, through the wire, through the wire
I'm watching you like this imagining you're mine
It's too late, it's too late, am I too late?
Tell me now, am I running out of time?


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Whatever chains are holding you back
Holding you back, don't let 'em tie you down
Whatever chains are holding you back
Holding you back, tell me you believe in that


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now
I wish I could be there now - See more at: http://diliriklagu.com/what-a-feeling-one-direction.aspx#sthash.XCR9JtZ6.dpuf

Through the wire, through the wire, through the wire
I'm watching her dance
Dress is catching the light
In her eyes there's no lies, no lies
There's no question, she's not in a disguise


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Through the wire, through the wire, through the wire
I'm watching you like this imagining you're mine
It's too late, it's too late, am I too late?
Tell me now, am I running out of time?


There's no way out and a long way down
Everybody needs someone around
But I can't hold you, too close now
Through the wire, through the wire


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now


Whatever chains are holding you back
Holding you back, don't let 'em tie you down
Whatever chains are holding you back
Holding you back, tell me you believe in that


What a feeling to be right here beside you now
Holding you in my arms
When the air ran out and we both started running wild
The sky fell down
But you've got stars in your eyes
And I've got something missing tonight
What a feeling to be a king beside you, somehow
I wish I could be there now
I wish I could be there now - See more at: http://diliriklagu.com/what-a-feeling-one-direction.aspx#sthash.XCR9JtZ6.dpuf

Membuat Kue Cubit

Alat-alat yang digunakan untuk membuat kue cubit

• Wadah
• Mixer
• Cetakan
• Kuas untuk mengolesi cetakan

 
Waktu Pembuatan Kue, Dalam proses pembuatannya nanti kita perlu menyiapkan sedikit waktu yaitu :

• 20 menit menyiapkan bahan
• 20 menit proses pembuatan

Bahan Kue Cubit:

• 3 butir telur
• 100 gram gula pasir
• 100 gram tepung terigu
• 100 gram margarin, lelehkan
• 200 ml susu cair
• 1 bungkus vanili bubuk
• ¼ sdt soda kue
• ½ sdt baking powder
• keju parut dan coklat meses secukupnya

Sedikit Tips Membuat Kue Cubit yang Lembut :

1. Usahakan gula benar-benar larut supaya teksture kue cubit menjadi lembut
2. Gunakan wadah yang ada mulutnya seperti teko atau gelas takar agar adonan lebih mudah saat dituangkan ke dalam cetakan.
3. Cetakan di sesuaikan dengan keinginan

Cara Membuat Kue Cubit Enak dan Empuk :

1. Siapkan wadah lalu masukkan telur dan gula pasir, kocok hingga mengembang serta gulanya menjadi larut. Gunakan mixer untuk lebih mudah dan cepat mengembang.
2. Masukkan tepung terigu sedikit demi sedikit dan susu cair aduk hingga rata. Tuang margarin cair, aduk rata dan kemudian masukkan soda kue, baking powder dan vanili bubuk.
3. Setelah adonan rata, masukkan adonan ke dalam wadah yang ada mulutnya seperti teko atau gelas takar agar adonan lebih mudah saat dituangkan ke dalam cetakan.
4. Panaskan cetakan kue cubit di atas api kecil yang terlebih dahulu diolesi sedikit margarin. Setelah panas, tuang adonan dengan volume setengah cetakan lalu tutup.
5. Saat adonan sudah setengah matang dan mengembang, taburi dengan keju atau coklat meses lalu tutup dan teruskan memanggang hingga matang serta bagian bawah kuenya sedikit berwarna kecoklatan.
6. Keluarkan dari cetakan lalu sajikan.

Porsi :

• Untuk cetakan kecil, biasanya jadi 15-20 biji.
• Jika cetakannya besar, mungkin bisa kurang dari itu.

Saran Untuk Menyajikan :

• Sajikan di sebuah piring datar.
• Jika memiliki sisa keju parut taburi di atas kue cubit supaya lebih nikmat dan menarik.

Ejaan yangDisempurnakan

PENGERTIAN EJAAN
 
Pengertian Ejaan ialah keseluruhan system dan peraturan penulisan bunyi bahasa untuk mencapai keseragaman. Ejaan Yang Disempurnakan adalah ejaan yang dihasilkan dari penyempurnaan atas ejaan-ejaan sebelumnya.
Ejaan yang disempurnakan ( EYD ) mengatur :

1.    Pemakaian Huruf,
2.    Pemakaian Huruf Kapital dan Huruf Miring
3.    Penulisan Kata,

4.    Singkatan dan Akronim
5.    Angka dan Lambang Bilangan
6.    Penulisan Unsur Serapan,
7.    Pemakaian Tanda Baca
8.    Pedoman Umum Pembentukan Istilah
9.    Gaya Bahasa

Perubahan yang terdapat pada Ejaan Baru atau Ejaan LBK (1967), antara lain:

• "tj" menjadi "c" : tjutji → cuci
• "dj" menjadi "j": djarak → jarak
• "j" menjadi "y" : sajang → sayang
• "nj" menjadi "ny" : njamuk → nyamuk
• "sj" menjadi "sy" : sjarat → syarat
• "ch" menjadi "kh": achir → akhir

Beberapa kebijakan baru yang ditetapkan di dalam EYD, antara lain:

• Huruf f, v, dan z yang merupakan unsur serapan dari bahasa asing diresmikan pemakaiannya.
• Huruf q dan x yang lazim digunakan dalam bidang ilmu pengetahuan tetap digunakan, misalnya pada kata furqan, dan xenon.
• Awalan "di-" dan kata depan "di" dibedakan penulisannya. Kata depan "di" pada contoh di rumah, di sawah, penulisannya dipisahkan dengan spasi, sementara "di-" pada dibeli atau dimakan ditulis serangkai dengan kata yang mengikutinya.
• Kata ulang ditulis penuh dengan mengulang unsur-unsurnya. Angka dua tidak digunakan sebagai penanda perulangan

 

General Ledger

General Ledger adalah sebuah buku besar berisi kode rekening yang ditentukan pengguna dan kode dimensi terkait untuk merekam mengubah berbagai jenis voucher termasuk on-balance-sheet, off-balance-sheet, sheet pasca-balance, sifat keuangan dan non-keuangan. yang merupakan salah satu bagian dari proses akuntansi yang memuat semua jurnal-jurnal dalam satu periode (termasuk jurnal umum, jurnal khusus, ayat jurnal penyesuaian, dan jurnal penutup) dimana general ledger adalah proses sebelum kita masuk ke laporan  keuangan. yaitu:

- balance sheet (neraca)
- income statement (laporan laba-rugi)
- cashflow statement (laporan arus kas)
- retained earning statement (laporan penyertaan modal)
- off-balance sheet statement (catatan-catatan laporan keuangan)

 

Aset = Kewajiban + (Pemegang Saham atau Pemilik ekuitas)

Persamaan akuntansi adalah struktur matematika dari neraca. Meskipun buku besar tampaknya cukup sederhana, dalam organisasi besar atau kompleks atau organisasi dengan berbagai anak perusahaan, buku besar dapat tumbuh menjadi cukup besar dan memakan waktu beberapa jam atau hari untuk mengaudit atau keseimbangan.

1.      General Ledger (GL)

Kode dari suatu kumpulan rekening/account yang telah dikelompokkan atau digolongkan berdasarkan manfaat, sifat dan tujuan.

2.      Subsidary Ledger (SL)

Kode dari suatu kumpulan rekening/account yang merupakan bagian dari suatu kumpulan perkiraan (GL) yang dikelompokkan secara lebih spesifik.

3.      Subsidary-Subsidary Ledger (SSL)

Kode dari suatu kumpulan rekening/account yang merupakan bagian SL yang dikelompokkan secara lebih terperinci.

4.      Struktur General Ledger

General ledger memiliki struktur yang merupakan gambaran dari fungsi bank sebagai perantara keuangan (financial intermediary). Rekening-rekening pada kelompok pasiva dan modal merupakan sumber dana bank dari SSU, sedangkan rekening-rekening pada kelompok aktive merupakan penempatan ke DSU.