Archive for April, 2009



1.1. Background of the Study
English as an international language has an important role to develop science and technologies many countries in the world use English as a medium of communication among people in different countries, and also of writing many kinds of books in which those are spread in different countries. In Indonesia there are many kinds of foreign books written in English, whether they are medical, Economical, Botanical, or other books, they claim Indonesian students to be able to learn and to use English in schools or in society in order that the books they read can be applied in various fields so that the development of science and technologies in Indonesia can be obtained.

For many years, English has been the most important foreign language in Indonesia, Which is taught from elementary school to university. However, in senior high school, English is taught as main subject in which the government has changed the curriculum into Curriculum Based on Competence 2004. According to Departemen Pendidikan Nasional (2003: 36).

“The competence-basing language curriculum is a systematic draft and strategy which build the communicative competence or the competence of contextual. It means that it builds all the basis of competences themselves. They are like linguistics competences, social culture and strategies to make the benefit context.”

From the statement above, it is clear that Curriculum Based on competence 2004 tries to develop and achieve the communicative competence or discourse competence and has perspective that is comprehensive to the discourse. The learners must be able to master the four skills, they are: listening, speaking, reading, and writing, also English components such as: grammar, vocabulary, pronunciation, etc.

Among the four skills above, writing is the most difficult one. Because it requires demonstrating the control of a number of variables simultaneously; they are control of content, format, sentence structure, vocabulary, punctuation spelling, etc. Nunan (1989: 35) points out, “It has been argued that that learning to write fluently and expressively is the most difficult of the macro skills for all language users regardless of whether the language in question is first, second, or foreign language.” Another opinion comes from Heaton (1989: 138). He explain that the writing skills are complex and sometimes difficult to teach, requiring mastery not only of grammatical and rhetorical devices but also of conceptual and judgment elements. It means that ability to write needs a special skill and process in organizing language material by using learners’ own words and ideas and to be a good composition.

According to the results of the research done by the students of IKIP Budi Utomo Malang show that in learning English, most of the students find difficulties, especially in applying grammar in their speaking and writing. So, they will make mistakes and errors. It describes that learners’ ability in English is still poor and they need to be taught more effectively.

The learners often make mistakes and even errors in learning English, especially when they try to arrange sentences or use tenses in their writing. As a result, they will write sentences ungrammatically. Actually, ungrammatical sentences have great influence when the learners are writing sentences. That can be influenced by the first language which is different from the second language in written form. Therefore, the first language can interfere learners in the process of the second language. Abbort (1981: 216) wrote,

“For pedagogic purposes, teachers and others more likely to be concerned with the performances of whole groups and especially with the problems they have in commons. For these purposes, we need to ensure that the data comes from fairly homogeneous groups as regards mother tongue, age, previous teaching, and if possible, intelligence. Perhaps the most important of these factors is the mother tongue, particularly if phonological errors arte being studied

From the statement above, it can be seen that errors in learning a second language are caused by the interference of the learners’ mother tongue. In other words, errors made by the learners sometimes are caused by use of the first language.
Making Errors are a natural and unavoidable part of the process of learning English. Many kinds of errors arise when the learners write because they do not master the English structure well. Also, errors are the inability of the students in using rules of the components and elements of the second language. Brown (1987: 170) Said that ”second language learning is a process that is clearly not unlike first language learning in its trial and errors nature”. It means that the learners cannot avoid errors in learning second language. That statement is supported by Wiganti (2000: 11)

“Many linguist and researcher have found out that learners’ errors may account the process of learning a target language, in other words, making errors is considered to be natural to the learners. More extremely, they hypothesize that errors should not be viewed as problems to be overcome, but rather as normal and inevitable features indicating the strategies that learners use.”

So almost all learners must make errors when they are learning English because it is difficult to separate error in the process of learning English.
Students’ errors are very useful ways of showing what they have and have not learnt. Dubin F. and Olshtain E. (1986: 74) reported,: … , today errors are viewed as an integral part of the language-learning process from which we can gain very significant insight.” It tells that errors are important to study in order to understand the process of learning. A study of learners’ errors describes what problems the learners are having now and help the teacher to plan remedial work. In addition, the teacher should not see negatively as a sign of failure but see them positively as an indication of what the teacher still needs to teach. So, if the teacher tries to prevent students; errors, he/she never finds out what they do not know.

There are four standard competences in curriculum based on competences in Curriculum Based on Competence 2004. One of them is writing. In writing students are hoped to be able to express many written meanings that have purposes in communicative, text structure etc. They can develop their writing in the forms of genre (kinds of text) such as: narrative, descriptive, recount, news items, etc as a means of communications.

One of genres is recount. Recount tells something happening in the past time, like: history, journey, autobiography, biography, diary, personal letter, etc. As it tells some events, it usually uses sequence words such as: When, while, after, before, until, etc. Then, tense used in recount text is simple past tense, because it tells past events.

To make a good composition, the students must be able to master and apply the structure correctly, especially about tense used. In this case, the tense used is simple past tense. If they cannot do that, of course, errors will arise. Automatically their writing will cause misunderstanding for the readers, because the readers cannot receive the massage or expression of their idea well. Most of the students still find problems in using it, because of their limited mastery, especially the differences between regular and irregular verb. Therefore the writer wants to analyze the errors made by the students and tries to give solutions to overcome their problems. He chooses the title “An Error Analysis on the Use of Simple Past Tense among the Ninth Year Students of SMPN 3 Pare.”

1.2. Statement of the problems
Based on the background of the study there are problems, which can be formulated after identifying the type errors, omitted among the ninth year students of SMPN 3 Pare
The problem can be stated as follows:
– What analysis is to be described on the use simple past tense among students of the ninth year SMPN 3 Pare?
– What analysis is to be described on the frequency occurrence of the errors made among the students of the ninth year students of SMPN 3 Pare on the use simple past tense?

1.3. Objective of the Study
This study has their objectives relating to the formulation of the problems above. They can be stated as follows:
– To describe what errors, made among the students of the ninth year students of SMPN 3 Pare on the use simple past tense.
– To describe the frequency occurrence of the errors made, among the students of the ninth year students of SMPN 3 Pare on the use simple past tense.

1.4. Limitation of the Study
In this study, the researcher used a test to find the students errors. He gave some material and the students all of them. The researcher only took Indonesian students who were in the ninth year students at SMPN 3 Pare.
The student did not concentrate on all structure/tense problems found in students doing, since the researcher limited his study in the problem of tense especially simple past tense.


April 20, 2009 at 10:19 pm Tinggalkan komentar



1.1 Background of the Problem
It is known that English is an International language which has been received by countries all over the world. The function of it as a means of communication in meeting business or other activities among government over the world. Beside that English is used at science of knowledge, new invention in field of modern technology, pharmaceutical, medical, etc.

As a developing country, Indonesia really needs English because Indonesia government is trying to improve all aspects which are usually faced by all countries. One of these aspects is education, which is essential. As an English teacher to be the writer focuses her attention to the teaching English as the language of the world.
In Indonesia, English is learnt and taught to junior high school, Senior high school even at university. English means that something important for the student to be taught at school based on situation and condition of the object area. But there are some problems that faced by the students. It is realized that most students get bad mark. So, it proves that English is really difficult for the students. There are four skills in learning English they are listening, speaking, reading, and writing. Speaking is very important because speaking and human being cannot be separated from each other. Speaking is used to express their ideas and to communicate to people in civilized world. That is way speaking is important. But the students of SMK or graduated of it still get hard to be a good speaker. The problems are:
First, the students feel ashamed and afraid to speak English, so they never practice and use target language and use target language and they always use mother tongue in the classroom.

Second, for the teacher, they did not use variety of teaching such as visual aids. The teacher has to motivate the students to learn English in the class, and create the method of teaching. So the students will feel relaxed, and freely in using English in the classroom. The teacher must make afford to understand the material well. In learning English, The students are expected to reach four skills. Among those, speaking is the most difficult to master.
Teaching speaking can be done through dialogues, picture, games, etc. The teacher should choose a suitable ways such as: using games. If the teacher uses it, the students the students will have a lot of opportunity to practice pronunciation and communication or in other words it means that the students will get knowledge or input from games. Games which introduced to the students are Domino Instruction, What do I need? Sweet Reason, Dream sequences.

1.2. Problem of the Study
After analyzing what the writer discussed in the problems above, the following step is to make of the study problems. The writer tries to formulate what she wants, in order to achieve the target. Based on the problem above can be formulated as follow:
1. Is there any relationship between games activities and improving the speaking ability to the second year of the students SMK Brawijaya?
2. How is reaction of students after given the material using games?
3. What kind of games activities should be used?

1.3. Purpose of the Research
Each research must have purpose, it depends on the topic, which carries out, consist of:
1. The writer wants to describe and analyze whether games are suitable to improve the speaking ability at the second year of the students at SMK Brawijaya.
2. The writer wants to describe and analyze whether games can give students encourage to learn speaking.

1.4. Significance of the Study
The research is used for:
1. The writer: to fulfill the participle program of the studying at IKIP BUDI UTOMO MALANG, one of requirement of which is to write a script in order to get Strata one Degree in English studies.
2. The students: this research can be used to increase the student English achievement.
3. The teacher: this research can be used as an item to enrich the inventory of English library.

April 20, 2009 at 10:18 pm 1 komentar




Language is a means to give or exchange information; news, idea or opinions, through language people learn from one another the things they want to know. Imagine if human beings could not communicate with one another. If a person cannot communicate, he will not talk to other people, and no other people will talk to him anything. So it would be impossible for him to learn anything.

One of language is English. It is a compulsory subject in Indonesia that must be learned by the Indonesian students from the Junior high school up to University
English as a foreign language will arise some difficulties which are faced by Indonesian people / students because in learning a new language will arise some difficulties which are faced by Indonesian people/students because in learning a new language the students tend to transfer their native language habit to the new language.

According to the statement above, the writer tries to present a comparative study of the two languages, Indonesian and English Especially on the adverb to avoid mistransformation which is made by the Indonesian students.

The general teaching-learning process of English in the classroom, the teacher rare relates the materials with the native language of the students, in this case, Indonesian language, as comparison. Whereas the teacher can relate the materials of English teaching with the Indonesian language. By seeing this fact, the writer tries to arise some problems, those are:
1. How many kinds of the English and Indonesian adverbs?
2. Are the kinds of the English and Indonesian adverbs the same or not?
3. What are the rules of the process of the English and Indonesian adverbs formation?
4. Are the rules of the process the same or not?
5. From what part of speech are they formed?
6. Is there similarity between English and Indonesian adverb formation?
7. In what aspect are they similar?
8. Is there difference between English and Indonesian adverb formation?
9. In what aspects are they different?
10. Where is the position of The English and Indonesian adverb in sentences?

1. There are many kinds of the English and Indonesian adverbs, for examples: adverbs of manner, place, time, (kata keterangan kualitatif, tempat, waktu).
2. In general kinds of the English and Indonesian adverbs are the same.
3. The rules of the process depend on the part of speech or their formations.
4. The rules of the process may be different.
5. They are formed from base and affixations.
6. There are similarities between English and Indonesian adverb formation.
7. They are similar in their process.
8. There are differences between the English and Indonesian adverb formation.
9. They are different in their process.
10. The position of the English and Indonesian adverbs are before subject, verb, or after verb.

Because of the limited time, energy, facilities, knowledge and opportunity, the writer wants to compare between English and Indonesian adverb in the kinds, formation, and their position in the sentences.

1. To know some kinds of the English and Indonesian adverbs.
2. To know the process of the English and Indonesian adverbs formation.
3. To know the rules of the process of the English and Indonesian adverb formation.
4. To know the position of the English and Indonesian adverb in sentences.

April 20, 2009 at 10:17 pm Tinggalkan komentar



In avoiding the readers’ misunderstanding, the writer would like to give the limitation of the title It is of course that in giving the limitation of the title is not at wholly. From the thesis entitled ” The Influence of the Ability in Mastering Dialogue on the Achievement in Learning English to the Second Year Students at M A N Magelang “, the writer just wants to explain some terms related to the title. Especially those are becoming key words. They are : Influence, Ability, Mastering Dialogue, Achievement, Learning Eng lish, and MAN Magelang.

Influence : It is a noncountable noun. It means power to affect sb’s character, beliefs, or actions through example, fear, admiration, etc. According to Professor Sir Randolph Quirk in his dictionary entitled ‘Longman Dictionary of Contemporary English’ N.Edn., the word Influence means the power to have an effect on someone or something without the-use of direct force or command . In this thesis the influence shows the relation between the ability in mastering dialogue and the achievement in learning English.

The Ability in Mastering Dialogue :
Ability (noun) means power to perform ; skill ,to achieve; capability for carrying out; capacity to device retain, or make use of; phisical or moral strength; talents or gifts; in a special or general degree; wealth, means And also according to Professor Sir Randolph Quirk, the word ‘ability’ (C/U noun ) means the fact of having the skill, power or other qualities that are needed to do something . Mastering is a gerund form of master or to master ( to inf. ) Master ( v ) means to learn thoroughly or gain a lot of skill in . Dialogue ( noun ) means ( a ) written conversation inna book or play . According to A S Hornby, dialogue means ( writing in the form of a ) conversation or talk.

In this thesis ‘the ability in mastering dialogue means, in the writer’s opinian, the students’ ability in mastering the English dialogues either in their text-books or in other books or even on their tests in the written form. The word students, as we have already mentioned above, refers to the second year students at Madrasah Aliyah Negeri ( MAN ) Magelang.

Achievement : The word ‘achievement’ is a noun (C/U) Achievement ( U ) means the successful finishing or gaining of something. Whereas the word achievement as non countable noun means something success fully finished or gained, especially through skill or hard work.

Learning English : in the writer’s opinion, how is the students’ score condition in learning English, especially on the final test of the fourth semester. It is a compound word coming from ‘Learning’ and ‘English’. Learning is the gerund form of to learn (to inf.) having meaning to acquire knowledge of; fixed in the mind (vt), to gain or receive knowledge or skill (Vi.).
As a matter of fact, the word English has so many meanings. In this thesis, English means : 1) The language of Britain, the U S, Australia, etc. , 2) English language and literature as a subject of study. In the writer’s opinion the word English means the language of Britain, the US, Australia which is learnt by Indonesian learners as a subject of study. Learn ing English means the process in learn, ing English of the second year students at M A N Magelang.

Madrasah Aliyah Negeri (MAN) Magelang :
There are two Islamic Senior High Schools lay in Kotamadia Magelang. , They are MAN whic is located on Jl. Perum Korpri Ngembik Kotamadia Magelang first, and MAN which is lied on Jl. Sunan Bonang 17, P 0 BOX 42 Phone 2928 Kodia Magelang. In getting the data of this thesis, the writer had researched MAN which is lied on Jl. Sunan Bonang the 17th Kodia Magelang, or it is usually called M A N ex 😛 G A N Magelang.

After giving explanation of each term, the meaning of the title ‘ The Influence of the Ability in Mastering Dialogue on the Achievement in Learning English to the Second Year Students at M A N Magelang is an investigation to show the relationship between the ability in mastering dialogue, in the written form, and the result of the final score of English subject. In this case the writer investigated to the second year students of A.1, A.3, and A.4 Programs.

Before discussing the problems involved in this thesis, the writer would like to give points becoming the background of the problems. It is done in order to make the readers will be easier in understanding this thesis.

English is one of the International languages, and spoken by many people in the world. English is also the most famoust and important language in the world, since there are many scientific books printed in English, and English is also used in formal or non formal communication in the world.

In many branches of knowledge, the English books are their main sources, such as Mathematics, Biology, Sociology, Law, Chemists, Medical, Engineering, and many others. Lately, English is also spoken in formal or in non formal meetings in the world, and in Indonesia as well. There are many teaching learning processes are conducted in English, especially in the English department of Universities, English course institutions, discussions, seminars, and so on.

In Indonesian schools condition, English is taught from junior high school level until university level. There also occur many English courses in every town. In this case, later ones, serve English courses for children or they are usually called English for Children Class. On the other word, there are many companies or factories or even state departments that need one who master English well. They do not demand ones mastering English passively only, that is ones who master English in receiptive skill, but also ones mastering English actively, that is ones who can use English as their means of communication or ones who can speak and write in English. It means that the English is the first and main entrance requirement in applying for the worker.

Based on the brief description of the English position, we know that English is one of important languages in the world. It is one of demanding subjects in every high school in Indonesia. Thus, English, for the English department students, is not a new subject, since English has been given when they were studying English in their junior high schools level. Viewed from the time they had used, they should master English well.

We have already known that there are four aspects influencing the ability in mastering a language, English as well. They are : reading, listening, writing, and speaking. Therefore, in this thesis, the writer would like to discuss about two aspects of language they are; speaking and listening, or it’s usually named ‘dialogue’ Because, of the reasons of the curriculum, the writer could not do the investigation of students ability in mastering dialogue as it be. It means that in investigating the students ability in mastering dialogue was not orally, but he investigated the dialogue in the written form.. It was also because the very limited time being available to do the research.

Furthermore, agree with the “ Kurikulum 1984 Madrasah Aliyah “
Agree with the Kurikulum Madrasah Aliyah 1984, in its introduction is said that “Berbahasa adalah menggunakan bahasa untuk berkomunikasi” . It means that after learning English, the students are hoped to be able to use the language as their means of communication.

Furthermore, based on the objective or purpose and the function of the teaching of English is said :
Kurikulum bahasa Inggris ini bertujuan untuk mengembalikan pengajaran bahasa kepada ketermaknaan dan fungsi komunikasi tersebut. Ini diupayakan dengan penjabaran kurikulum yang secara jelas bertujuan kemampuan berkomunikasi. Kurikulum ini menuntut bahwa dalam penyajian bahan pengajaran, bentuk-bentuk bahasa. selalu dikaitkan dengan makna bentuk bahasa itu dan dengan pesan yang dimaksud untuk disampaikan. Proses penyampaian pesan ini diterangkan dalam kaitannya dengan tugas dan fungsi komunikasi sesuai dengan konteks dan situasi berbahasa.

After searching the purpose and the function of teaching of English based on Kurikulum 1984 Madrasah Aliyah, we can find that the language as a means of communication has an important role. It means that the teaching of dialogues to the second year students is to support the achievement of the curriculum.

The dialogue, as we have already mentioned above, means a conversation or a talk in the written form . It means that in this thesis, the writer did not investigate how is the students ability in mastering English dialogue orally. It was because of many reasons. Therefore in this thesis, wants to know how is the influence of the ability in mastering dialogue on the achievement in learning English to the second year students at Madrasah Aliyah Negeri Magelang.

Related to this study discussing about the Influence of the Ability in Mastering Dialogue on the Achievement in Learning English to the Second Year Students at M A N Magelang, the writer would like to present the formulations of the problem first, namely :
1. How is the ability in mastering the English dialogues of the second year students at MAN Magelang.
2. What methods have been used in order to increase the students ability in mastering the English dialogues.
3. How is the students achievement in learning English.
4. How much is the influence of the ability in mastering dialogue on their achievements in learning English.

If the students have good ability in mastering English dialogue, their achievements in learning English will be better.

Language is not a practical science only, but also theoretical science. Studying a language means to study how the language works, either in theoretically or in practically. Language will be useful for persons learning he language, if the persons can use the language as it be. They should be able to master the language both in receptive skill reading and listening and productive skill speaking and writing.
Now days, all of people know that so many companies or factories or even state departments’ demand persons who master English well to be their workers. Persons should be able to communicate their ideas in English, if they want a good job with good salary.

While the demands of the world are felt too heavy for everyone, includes the students, the graduated of the schools have not been ready for used yet. They should come to a course or training school to make perfect their knowledge of English if they want to get the job as they have immaginized. It means that they will need much more time as well as fee to improve their knowledge in English.
On the other word, in getting a test or final examination, they often or even always meet dialogues in the written form. They often get difficulties in answering the question lists. In the writer’s opinion, they get difficulties because they haven’t been usual to use the language as their means of communication, although in written forms. In Indonesian schools, especially those are based on the Curriculum of 1980, the teaching-learning a language processes are still emphasized on the structure, structural-oriented, whereas the communicative aspects on the weak side. It is mentioned in the “Kurikulum Madrasah Aliyah, Garis-garis Besar Program Pengajaran:” Dalam Kurikulum 1980 struktur menjadi pusat perhatian dan inti kurikulum. Semua penyajian pelajaran berkisar sekitar struktur itu “.

On the other hand, learning a language is not only learning its structure, but also learning all of the language aspects or learning what the language really is. Language is a means of communication, by means that by using the language we are able to communicate our ideas to other people, or to make interact to other ones.
Agree with Mary Finacchiaro, Ph.D., in her book entitled : ‘English as a Second Language: From Theory to Practice, giving us some definitions of the language, one of them says :
“Language is a system of arbitrary, vocal symbols which permits all people in a given culture, or other people who have learned the system of that culture, to communicate or to interact . Furthermore, she also explains the definition above. She says :
The word communicate and interact as used in the definition signify to understand and to speak; to be able to hear and to respond or react (by carrying out directions, for example ) to spoken word. They imply, too, the ability to talk about something that happen in the past, that is happening in : the present time, or that may happen in some time in the future.

From the explanation above, we are clearly able to understand that learning a language is how to learn the language to be useful for our daily life.
In studying English, the ability in mastering dialogues is a very important aspect that muse be mastered by every English learner, if they want to be good in English. The attitudes of the teacher or the techniques of teaching are very important aspects to achieve the success in learning English, and the students dilligence as well, especially for the ability in mastering dialogues.
According to the writer, MAN Magelang is representative enough for the level of Senior High School to be investigated.

As a student of Tarbiyah Faculty, English section Of Tadris Department, after graduating, the writer will be an English teacher, so that he needs knowledge and experience in teaching English as a means of communication, especially in teaching dialogues. As far as he knows, there have not been scripts of English for Tadris students, discussing the influence of the ability in mastering dialogue on the achievement in learning English.

Generally each person has purposes of doing something and the writer as well. In writing this thesis, the writer wants to gain some purposes, they are :
1. The writer wants to know whether or not the ability in mastering English dialogue will influence the achievement in learning English.
2. Wants to search, the students who master four language skills, especially mastering dialogue, will gel good marks / scores in their tests. So that the writer wants to prove quantitatively.
3. Wants to know what methods have been used to increase the ability in mastering the English dialogue of the second year students at M A N Magelang.
4. Wants to fulfill the requirement of getting a scholarship degree.
In order that the materials of the teaching-learning process can be received, or understood by students qualitatively or quantitatively, as the candidate of the English teacher, he must, the writer, look for the best method for the teaching learning processes. In this case the writer is going to give the definition of “quality” and “quantity”. Quality means ‘The level of exelence something. In this script, qualitatively means the materials that are taught by the teachers can be understood by the students well. While the quantity means “Anything which can be multiplied”, In this script, quantity means the materials that are taught by the teachers are inside of the principles of the instruction programmes ( GBPP ). If the method is good, the target will be easier to get. Furthermore the writer would like to correlate the ability in mastering the dialogues and the achievement in learning English. If the correlation of both is string, we can used the dialogue method to achieve the target in learning English. It means that the proportion of tie ability in mastering dialogues should be increased with connecting the other components such as structure, vocabulary, reading and so on. It is of course, this method does not break the guidance of teaching program written in GBPP.
This thesis is expected to give worthwhile experiences in teaching English to the writer; and the result of this research is expected to be useful for English teachers to develop their teaching abilities.

April 20, 2009 at 10:14 pm Tinggalkan komentar



1.1 Background
Human beings as one of the three alive-creatures besides animal and plant have a particular ability, which makes him so special, that dominates the others. They are able to adapt, to survive and to analyze the universe phenomenon, which make their quality of life better and better since the past. They have the whole ability because God has granted them brain. Their curiosities are so great that they learn more and more. Besides, something that makes them more special than the others is they know the way to express their feeling, thought, and emotion. Something to provide “a place” for all of the people’s expression is literature.

Literature, according to Moleong as quoted by Spadlex (2000:13), is the knowledge which is earned by human beings arise conduct and it is used to reflect and express experience. Another opinion said that literature is one of the great creative and universal means of communicating the emotional, spiritual, or intellectual concerns of mankind (The Encyclopedia of Americana, vol. 22:559). It seems that something human being does deals literature, especially in communicating. To communicate to each other may be done by a means, such as by a letter, speaking directly, by phone etc. Even something they wrote or said, no matter what its content, could be called a literature. Well, in this life, in purpose or not in purpose, they have involved in a literature.

By using their mind they produced an expression of their feeling, emotion and thought to communicate with others. And this result of literature is called a literary work. Literary work consists of two types, namely imaginative and non-imaginative. Both literary works are basically the same, that is both are expressed aesthetically, but they have a different in expression. Imaginative type is commonly using connotative sentence to express an idea, while non-imaginative type is more realistic than the imaginative one. It uses denotative sentence.

Non-imaginative type consists of essay, criticism, biography, autobiography, history, memoir, diary, and letters. And imaginative type consists of poetry, fiction, and drama. In this paper, the writer takes a drama as an object that will be further analyzed. Drama may be defined as a work of literature or a composition which delineates life and human activity by means of presenting various actions of – and dialogues between – a group of characters (Reaske, 1966:5).

Drama was firstly introduced by a Greek philosopher Aristotle. He also identified six elements of drama that enhance not only the story telling, but also the instructive and aesthetic values of a play. The first four of the elements is plot, character, thought, and diction (relate to drama / written script). And the last two elements are music and spectacle (relate to theatre / the play in performance). (http://www.appendix%20C%20elements.html, accessed on December 21st 2004).

To analyze a drama in a study or paper there must be minimally two elements that support each other, such as plot and character. Plot and character are two significant elements and very needed in a story. Plot is the arrangement of the incidents or events in a story, which are interconnected each other, that makes a story more interesting and easy to be comprehended. Meanwhile, character is the player in the story; it may be humans, animals, or other imagination creatures created by the author. The story contains problems appearing within the actions that make the character struggle to overcome the problems. Therefore, the writer takes a topic “The Influence of the Main Character’s Conflicts towards Plot in Oscar Wilde’s The Importance of Being Earnest”. The writer utilizes the characteristic of the main character and is supported by the plot to find out the influence the character’s conflicts towards the plot in the play.

1.2 Objective of the Study
After reading the story of the drama, the writer concludes that there are many conflicts found which dealing with the main character. And of course the conflicts may influence the main character. Therefore, the writer can illustrate the objective of the study into four objectives. First, to find out the Earnest Worthing’s and Algernon’s characteristics and their characterization in Oscar Wilde’s The Importance of Being Earnest. Second, after analyzing the main characteristics, the writer tries to find out the conflicts dealing with them, either internal or external conflicts. Then third, the writer will try to elaborate the plots one by one. And finally, the writer will try to find out how far the influence of the main character’s conflicts toward the plots in The Importance of Being Earnest.

1.3 Scope of the Study
As there are many aspects in the Oscar Wilde’s The Importance of Being Earnest, the writer makes a limitation of discussion to assure the theme of this thesis’ analysis, namely the main characters, Earnest Worthing and Algernon, and the characterization of the main characters by Oscar Wilde; the internal and external conflicts which deal with the main characters; the plots; and the influence of the main character’s conflicts toward the plots.

1.4 Method
Methods are needed to analyze the drama. In this paper the writer applies library research as the method of the study and applies psychological approach to analyze the main characters’ characteristics in order to find out the conflicts and then relate them to plots, hence the influence of the main characters’ conflicts toward the plots will be revealed.

1.4.1 Method of the Study
The library research was applied to support the analysis of the drama, collecting some data and information needed from the relevant books or other resources. Then reading and comprehending the data, making some notes until making conclusion. According to Atar Semi, library research is a method of doing a research in a working room or library, where the needed data and information about the subject matter are required through books or other audiovisual means. Library research is done to collect the data by finding some books related to the research as references (1993:8).

1.4.2 Method of Approach
Semiotic approach is employed in analyzing the drama. As Nurgiyantoro said that semiotic is a science or analysis method to examine signs. The signs could be a body language, mouth, eyes movement, color, and other things around our life (2000: 40). In this paper the writer utilizes psychological approach to analyze the main characters in the Oscar Wilde’s The Importance of Being Earnest. It seems those approaches very close to analyze the aspects, especially the main character’s conflict and the plot, found in the main characters’ characteristic and the setting which influences the main characters. The analysis of the main characters is made by unfolding the character through actions and dialogue.

Literary works manifest social life and have a close relation with social community, as commonly literary works discuss the human life. Based on that statement the writer uses psychological approach to analyze the main characters. Psychological approach is an approach that is applied since literary works are frequently study events or phenomenon about human’s life (Atarsemi, 76:1993). Psychic conflicts are caused by psychological problems. It is natural, as humans’ character that desire something more and more which actually their ability and capability are limited.

Therefore, humans’ life is just like a drama, which containing plots of life that may be due to humans’ characteristics and their interaction to surroundings in their social life or interaction to them selves, their mind or heart, in this case is internal conflicts. The psychological approach here includes the main characters’ characteristics and is used to analyze the main characters’ conflicts. The psychological approach is appropriate, because it can be used to explain the plot aspect and the characteristic of the main characters.

April 20, 2009 at 10:11 pm Tinggalkan komentar



1.1 Latar Belakang
Manusia di dalam kehidupannya harus berkomunikasi, artinya memerlukan orang lain dan membutuhkan kelompok atau masyarakat untuk saling berinteraksi. Hal ini merupakan suatu hakekat bahwa sebagian besar pribadi manusia terbentuk dari hasil integrasi sosial dengan sesamanya. Dalam kehidupannya manusia sering dipertemukan satu sama lainnya dalam suatu wadah baik formal maupun informal.

Organisasi adalah sebuah sistem sosial yang kompleksitasnya jelas terlihat melalui jenis, peringkat, bentuk dan jumlah interaksi yang berlaku. Proses dalam organisasi adalah salah satu faktor penentu dalam mencapai organisasi yang efektif. Salah satu proses yang akan selalu terjadi dalam organisasi apapun adalah proses komunikasi. Melalui organisasi terjadi pertukaran informasi, gagasan, dan pengalaman. Mengingat perannya yang penting dalam menunjang kelancaran berorganisasi, maka perhatian yang cukup perlu dicurahkan untuk mengelola komunikasi dalam organisasi. Proses komunikasi yang begitu dinamik dapat menimbulkan berbagai masalah yang mempengaruhi pencapaian sebuah organisasi terutama dengan timbulnya salah faham dan konflik

Komunikasi memelihara motivasi dengan memberikan penjelasan kepada para pegawai tentang apa yang harus dilakukan, seberapa baik mereka mengerjakannya dan apa yang dapat dilakukan untuk meningkatkan kinerja jika sedang berada di bawah standar.
Aktivitas komunikasi di perkantoran senantiasa disertai dengan tujuan yang ingin dicapai. sesama dalam kelompok dan masyarakat. Budaya komunikasi dalam konteks komunikasi organisasi harus dilihat dari berbagai sisi. Sisi pertama adalah komunikasi antara atasan kepada bawahan. Sisi kedua antara pegawai yang satu dengan pegawai yang lain. Sisi ketiga adalah antara pegawai kepada atasan. Masing-masing komunikasi tersebut mempunyai polanya masing-masing.

Di antara kedua belah pihak harus ada two-way-communications atau komunikasi dua arah atau komunikasi timbal balik, untuk itu diperlukan adanya kerja sama yang diharapkan untuk mencapai cita-cita, baik cita-cita pribadi, maupun kelompok, untuk mencapai tujuan suatu organisasi.

Komunikasi merupakan sarana untuk mengadakan koordinasi antara berbagai subsistem dalam perkantoran. Menurut Kohler ada dua model komunikasi dalam rangka meningkatkan kinerja dan mencapai tujuan perkantoran ini. Pertama, komunikasi koordinatif, yaitu proses komunikasi yang berfungsi untuk menyatukan bagian-bagian (subsistem) perkantoran. Kedua, komunikasi interaktif, ialah proses pertukaran informasi yang berjalan secara berkesinambungan, pertukaran pendapat dan sikap yang dipakai sebagai dasar penyesuaian di antara sub-sub sistem dalam perkantoran, maupun antara perkantoran dengan mitra kerja. Frekuensi dan intensitas komunikasi yang dilakukan juga turut mempengaruhi hasil dari suatu proses komunikasi tersebut.

Dalam hal komunikasi yang terjadi antar pegawai, kompetensi komunikasi yang baik akan mampu memperoleh dan mengembangkan tugas yang diembannya, sehingga tingkat kinerja suatu organisasi (perkantoran) menjadi semakin baik. Dan sebaliknya, apabila terjadi komunikasi yang buruk akibat tidak terjalinnya hubungan yang baik, sikap yang otoriter atau acuh, perbedaan pendapat atau konflik yang berkepanjangan, dan sebagainya, dapat berdampak pada hasil kerja yang tidak maksimal.

Peningkatan kinerja pegawai secara perorangan akan mendorong kinerja sumber daya manusia secara keseluruhan dan memberikan feed back yang tepat terhadap perubahan perilaku, yang direkflesikan dalam kenaikan produktifitas.

Dinas Pariwisata dan Kebudayaan Kota Palembang merupakan salah satu organisasi formal di lingkungan aparatur pemerintah yang memberikan kontribusi yang cukup besar dalam pembangunan khususnya kota Palembang. Program-program kerja yang dirancang bertujuan untuk menmpromosikan dan melindungi bidang kepariwisataan yang merupakan aset negara yang sangat penting sehingga sangat diharapkan kinerja yang optimal yang dapat diwujudkan melalui peranan komunikasi yang efektif supaya dapat memenuhi peran dan fungsinya sebagai aparat pemerintah yang mengabdikan dirinya pada bangsa dan negara ini.

Melihat pengaruh yang sangat penting antara proses komunikasi yang terjadi dalam suatu organisasi khususnya komunikasi interpersonal antar pegawai dengan tingkat kinerja pegawai maka penulis tertarik mengambil judul “Pengaruh Komunikasi Interpersonal Antar Pegawai Terhadap Kinerja Pegawai Dinas Pariwisata dan Kebudayaan Kota Palembang.”

1.2 Identifikasi dan Perumusan Masalah
Berdasarkan latar belakang yang telah diuraikan di atas, maka dapat diidentifikasi permasalahan-permasalahan berikut :
1. Masih kurangnya komunikasi interpersonal yang terjadi antar pegawai.
2. Masih banyak ditemukan kendala atau hambatan-hambatan dalam melakukan komunikasi interpersonal.
3. Kurang optimalnya kinerja pegawai akibat buruknya proses komunikasi interpersonal yang terjadi.

Berdasarkan identifikasi masalah tersebut di atas dapat dirumuskan permasalahan sebagai berikut : “Bagaimana pengaruh komunikasi interpersonal terhadap kinerja pegawai Dinas Pariwisata dan Kebudayaan Kota Palembang ?”.

1.3 Pembatasan Masalah
1. Penelitian dibatasi pada permasalahan komunikasi interpersonal yang terjadi pada pegawai Dinas Pariwisata dan Kebudayaan Kota Palembang.
2. Hanya terbatas pada pegawai di lingkungan Dinas Pariwisata dan Kebudayaan Kota Palembang.

1.4 Maksud dan Tujuan Penelitian
Adapun maksud dan tujuan dilakukannya penelitian ini adalah :
1. Untuk mengetahui proses komunikasi interpersonal antar pegawai.
2. Untuk mengetahui hambatan-hambatan apa saja yang terjadi selama proses komunikasi interpersonal.
3. Untuk mengetahui tingkat kinerja pegawai akibat pengaruh proses komunikasi interpersonal.

1.5 Kegunaan Penelitian
1. Sebagai masukan atau sumbangan pemikiran dan sumber informasi bagi Dinas Pariwisata dan Kebudayaan Kota Palembang dalam hal peningkatan kinerja pegawai.
2. Dapat menjadi bahan bagi peneliti selanjutnya mengenai komunikasi interpersonal dalam sebuah organisasi.
3. Sebagai salah satu syarat guna meraih gelar Sarjana Negara Strata Satu (S1) Jurusan Ilmu Komunikasi Stisipol Candradimuka Palembang.

1.6 Kerangka Pemikiran
Berdasarkan latar belakang yang telah diuraikan, komunikasi mempunyai pengaruh yang sangat penting terhadap kinerja pegawai. Menurut defenisi Carl I. Hovland “Komunikasi adalah proses yang memungkinkan seseorang (komunikator) menyampaikan rangsangan (biasanya lambang-lambang verbal) untuk mengubah perilaku orang lain (komunikan)”.

Salah satu jenis komunikasi yang sangat penting adalah komunikasi interpersonal atau komunikasi yang terjadi secara tatap muka antara beberapa pribadi yang memungkinkan respon verbal maupun nonverbal berlangsung secara langsung. Dalam operasionalnya, komunikasi berlangsung secara timbal balik dan menghasilkan feed back secara langsung dalam menanggapi suatu pesan. Komunikasi yang dilakukan dengan dua arah dan feed back secara langsung akan sangat memungkinkan untuk terjadinya komunikasi yang efektif. Hal ini sesuai dengan pendapat Onong U. Effendy yang mengatakan bahwa, “Efektifitas komunikasi antar pribadi itu ialah karena adanya arus balik langsung”.

Di dalam suatu organisasi khususnya perkantoran, proses komunikasi adalah proses yang pasti dan selalu terjadi. Komunikasi adalah sarana untuk mengadakan koordinasi antara berbagai subsistem dalam perkantoran. Perkantoran yang berfungsi baik, ditandai oleh adanya kerjasama secara sinergis dan harmonis dari berbagai komponen. Suatu perkantoran dikonstruksi dan dipelihara dengan komunikasi. Artinya, ketika proses komunikasi antar komponen tersebut dapat diselenggarakan secara harmonis, maka perkantoran tersebut semakin kokoh dan kinerja perkantoran akan meningkat.
Peningkatan kinerja pegawai secara perorangan akan mendorong kinerja sumber daya manusia secara keseluruhan dan memberikan feed back yang tepat terhadap perubahan perilaku, yang direkflesikan dalam kenaikan produktifitas. Jadi dapat dikatakan bahwa keberhasilan suatu organisasi sangat didukung dari tingkat kinerja pegawai yang sangat dipengaruhi oleh proses komunikasi yang terjadi antar pegawai.

1.7 Hipotesis
Berdasarkan dari kerangka teori penelitian maka dapat ditarik suatu hipotesis sebagai suatu kesimpulan sementara yaitu sebagai berikut : “Terdapat pengaruh yang positif antara proses komunikasi interpersonal antar pegawai terhadap kinerja pegawai.”

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April 20, 2009 at 10:10 pm Tinggalkan komentar



A. Latar Belakang Masalah
Dewasa ini negara Indonesia mengalami situasi perekonomian yang tidak menentu. Hal ini disebabkan oleh situasi dan kondisi di Indonesia yang terpuruk dalam berbagai masalah krisis yang berkepanjangan terutama di bidang ekonomi. Akibat yang timbul dari situasi perekonomian yang tidak menentu ini diantaranya banyak sekali lembaga-lembaga keuangan yang dilikuidasi dan perusahaan-perusahaan yang menutup kegiatan operasional perusahaannya karena mengalami kerugian terus-menerus.

Perusahaan-perusahaan yang masih exist atau berdiri saat ini, berusaha mempertahankan kegiatan operasional perusahaannya dengan berbagai cara. Diantaranya dengan menyediakan barang dan jasa sesuai dengan selera dari masyarakat. Hal ini disebabkan karena perusahaan hanya dapat tetap berdiri, bila barang dan jasa yang telah diberikan pada masyarakat dapat dimanfaatkan dan perusahaan memperoleh balas jasa dari masyarakat yang menggunakan produk yang ditawarkan perusahaan itu. Jika tujuan tersebut tidak tercapai, maka perusahaan akan kehilangan sumber dana dari masyarakat dan modal perusahaan berangsur-angsur lemah, sehingga perusahaan tidak mempunyai kedudukan yang kuat untuk melakukan persaingan dengan perusahaan-perusahaan sejenis lainnya dalam suatu industri di pasaran.

Untuk memenuhi kebutuhan masyarakat itu, perusahaan memanfaatkan pasar sebagai sarana untuk menjual produk yang dihasilkan, sehingga perusahaan dapat memperoleh keuntungan yang merupakan tujuan perusahaan pada umumnya. Untuk mencapai tujuan itu perusahaan harus bersaing dengan ketat untuk merebut konsumen dari perusahaan-perusahaan sejenis lainnya. Manajemen perusahaan berkewajiban memanage seluruh kegiatan operasional perusahaan, mengkoordinasikan dan mengalokasikan sumber-sumber yang terbatas dengan baik secara ekonomis, efektif dan efisien.

Dalam melakukan hal itu controller dapat membantu manajemen khususnya dalam melakukan perencanaan dan pengendalian. Perencanaan dan pengendalian amat berperanan penting dalam keberhasilan perusahaan mencapai tujuannya. Perencanaan harus dilakukan agar dalam melaksanakan operasional perusahaan terarah sehingga tujuan mudah tercapai, sedangkan pengendalian juga penting untuk dilaksanakan agar didapat kepastian bahwa operasi perusahaan dilakukan sesuai dengan rencana yang telah ditetapkan. Pada perusahaan industri dan perdagangan, berbagai macam kegiatan operasi perusahaan harus direncanakan dan dikendalikan agar perusahaan dapat bertahan dalam persaingan, khususnya menyangkut perencanaan dan pengendalian terhadap penjualan karena berkaitan dengan peningkatan pendapatan perusahaan dan kelangsungan hidup perusahaan.

Perencanaan dalam penjualan dapat dikatakan sebagai kegiatan untuk membuat anggaran penjualan, metode penjualan apa yang akan dilakukan agar permintaan masyarakat bertambah, syarat-syarat apa yang perlu ditetapkan dalam melakukan penjualan dan kebijaksanaan perusahaan dalam menetapkan harga yang bersaing dengan produk sejenis lainnya.

Kemudian pengendalian dalam penjualan dapat diartikan sebagai suatu studi dan analisis atas kegiatan penjualan, kemudian membandingkan rencana dengan realisasinya serta kebijaksanaan apa yang diambil perusahaan sebagai tindak lanjut untuk memperoleh volume penjualan yang dikehendaki, dengan biaya yang wajar, agar menghasilkan laba. Pada umumnya perencanaan dan pengendalian penjualan di perusahaan dilakukan oleh controller. Dimana controller menetapkan perencanaan berdasarkan informasi-informasi yang diperolehnya dari kegiatan penjualan tahun lalu.

Sehubungan dengan ini, informasi-informasi yang diperoleh itu harus diinterprestasikan, agar mudah untuk dipahami. Dari informasi yang telah dikumpulkan dan dipaparkan, selanjutnya akan dijadikan sebagai salah satu dasar didalam pengambilan keputusan untuk kegiatan perusahaan selanjutnya sesuai dengan tujuan perusahaan yang telah ditetapkan. Dengan demikian controller dapat merencanakan kegiatan penjualan selanjutnya berdasarkan informasi-informasi yang diperolehnya. Kemudian controller mengendalikan pejualan tersebut agar tidak melewati batas yang telah ditetapkan dalam perencanaan. Dari hal itu dapat terlihat dengan jelas betapa luas dan berpengaruhnya seorang controller dalam kegiatan operasional perusahaan. Dan penulis memilih untuk melakukan riset di PT. United Tractors Tbk, karena PT ini bersedia membimbing penulis untuk melakukan riset di perusahaannya.
Dari uraian diatas, penulis tertarik untuk mengadakan penelitian mengenai perencanaan dan pengendalian penjualan. Penelitian yang akan dilakukan penulis mengenai peranan controller dalam penjualan itu sendiri. Dan dari hasil penelitian itu penulis mengambil judul “PERANAN CONTROLLER DALAM PERENCANAAN DAN PENGENDALIAN PENJUALAN PADA PT. UNITED TRACTORS TBK. ”

B. Perumusan Masalah
Mengingat pentingnya peranan controller dalam perencanaan dan pengendalian penjualan pada PT. United Tractors Tbk, maka penulis mencoba merumuskan masalah penelitian sebagai berikut:
1. Apakah PT United Tractors Tbk melakukan perencanaan dan pengendalian terhadap penjualan?
2. Apakah controller mempunyai peranan penting dan bermanfaat dalam perusahaan, terhadap perencanaan dan pengendalian penjualan PT. United Tractors Tbk?
3. Bagaimana kebijaksanaan yang diambil perusahaan dalam menghadapi perbedaan yang terjadi antara rencana dan realisasi penjualan.

C. Batasan Masalah
Untuk mempermudah dalam penentuan luas atau scope dari pembahasan masalah mengenai perencanaan dan pengendalian penjualan, maka masalah yang akan dibahas penulis pada penulisan skripsi ini terbatas ruang lingkupnya pada berikut ini:
1. Mengingat kegiatan penjualan PT United Tractors Tbk meliputi penjualan di berbagai daerah, maka penulis menitikberatkan penjualan di Jakarta.
2. Jenis penjualan PT United Tractors Tbk mencakup unit dan spare part, maka penulis menitikberatkan pada jenis penjualan unit.

D. Tujuan Penelitian
Adapun tujuan penelitian yang dilakukan penulis adalah untuk mencari jawaban yang tepat terhadap masalah-masalah yang telah penulis kemukakan di bagian perumusan masalah. Dan penulis juga ingin mengetahui apakah peranan controller di dalam Perseroan itu tugasnya independen atau dirangkap oleh bagian lainnya.
Tujuan lainnya yaitu penulis ingin menyelesaikan penyusunan skripsi sesuai dengan kenyataan dan berlandaskan ilmiah sehingga karya tulis ini mempunyai manfaat bagi semua pihak.

E. Metodologi Penelitian
Seperti halnya setiap pembahasan, maka penelitian sangat perlu dilakukan untuk memperoleh data-data agar dapat dianalisa untuk mencapai tujuan penulisan skripsi. Dalam menyusun skripsi ini penulisannya penulis dasarkan pada landasan ilmiah yang penulis dapatkan selama di bangku kuliah, di pustaka ditambah dengan fakta-fakta yang diperoleh melalui riset di PT. United Tractors Tbk.

Dalam mengadakan riset, penulis mempergunakan metode-metode sebagai berikut:
1. Penelitian Kepustakaan
Dalam melakukan penelitian kepustakaan, penulis sedapat mungkin mencari bahan-bahan selengkapnya baik yang berhubungan langsung maupun tidak langsung dengan peranan controller dalam perencanaan dan pengendalian penjualan. Disamping itu penulis membaca tulisan-tulisan yang ada hubungannya dengan penjualan kemudian dituangkan dalam skripsi ini. Penelitian kepustakaan merupakan penelitian untuk mendapatkan dasar-dasar teori yang cukup kuat dengan membaca buku-buku, literatur-literatur, dan diktat-diktat kuliah sehingga dapat digunakan sebagai pegangan dalam membahas permasalahan dalam skripsi ini.
2. Penelitian Lapangan
Penelitian lapangan dilakukan untuk memperoleh data dan informasi fakta-fakta yang sebenarnya yang dijumpai di lapangan dengan melakukan wawancara, mengajukan pertanyaan serta observasi langsung pada perusahaan yang dijadikan sebagai objek penelitian.

F. Kegunaan Penelitian
Penelitian ini bertujuan untuk mengumpulkan data-data dalam rangka penyusunan skripsi yang merupakan salah satu syarat bagi mahasiswa yang akan menyelesaikan studi, guna memperoleh gelar kesarjanaan pada suatu perguruan tinggi dan juga untuk mengetahui sejauh mana perkembangan perusahaan dalam bidang usaha yang dilaksanakan baik untuk sekarang maupun yang akan datang.
Oleh karena itu penulisan skripsi ini juga merupakan latihan bagi mahasiswa dalam membuat karya tulis ilmiah untuk membandingkan ilmu pengetahuan yang diperoleh melalui riset di lapangan. Suatu usaha atau aktivitas tentunya mempunyai tujuan, begitu pula halnya dengan penelitian.

Penelitian dapat diartikan dan dipandang sebagai usaha atau aktivitas yang mempunyai tujuan untuk memecahkan suatu masalah dengan mempergunakan data-data ilmiah. Jadi tujuan penelitian dan hasil yang diharapkan itu adalah:
1. Untuk membandingkan antara teori ilmu pengetahuan yang penulis peroleh selama di bangku kuliah dengan kenyataan yang ada pada perusahaan.
2. Dengan terwujudnya skripsi ini mudah-mudahan bermanfaat khususnya bagi penulis sendiri dan umumnya bagi perusahaan serta bagi rekan-rekan mahasiswa yang memperdalam Ilmu Pengetahuan Controllership.

G. Sistematika Pembahasan
Untuk memperoleh suatu gambaran yang jelas mengenai pembahasan skripsi, maka penulis uraikan dalam 5 bab dengan sistematika sebagai berikut:

Dalam bab ini dibahas tentang latar belakang masalah, perumusan masalah, batasan masalah, tujuan penelitian, metodologi penelitian, kegunaan penelitian, dan sistematika pembahasan.

Pada bab ini berisikan landasan teoritis yang membahas 2 pokok permasalahan yaitu perencanaan dan pengendalian. Yang akan dibahas penulis mengenai perencanaan penjualan adalah perencanaan anggaran penjualan, metode penjualan, syarat penjualan dan kebijaksanaan penetapan harga. Dalam pengendalian penjualan yang akan dibahas adalah pelaksanaan penjualan, pencatatan dan pelaporan penjualan, analisa perbandingan rencana dan realisasi penjualan, serta kebijaksanaan perusahaan terhadap perbedaan yang terjadi antara rencana dan realisasi penjualan.

Dalam bab ini pembahasan dibedakan menjadi 2 yaitu data umum dan data khusus. Dalam data umum akan dibahas mengenai sejarah singkat perusahaan, struktur organisasi perusahaan, serta ruang lingkup bidang usahanya. Dalam data khusus, penulis akan menguraikan hasil riset yang telah dilakukan di PT United Tractors Tbk, mengenai pencatatan dan pengendalian penjualan.

Pada bab ini, penulis melakukan analisa dan pembahasan antara teori yang diperoleh dengan riset yang telah dilakukan di PT United Tractors Tbk, mengenai perencanaan dan pengendalian penjualan.

Dalam bab ini penulis akan menguraikan kesimpulan yang diperoleh dari hasil riset yang dilakukan. Kemudian berdasarkan kesimpulan tersebut penulis mencoba memberikan saran-saran yang mungkin bermafaat bagi perusahaan.

April 20, 2009 at 10:07 pm Tinggalkan komentar

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