PELANGGARAN ETIKA PROFESI AKUNTANSI OLEH AUDIT INTERNAL

1.A  Kasus ENRON dan KAP ANDERSON

Enron merupakan perusahaan dari penggabungan antara InterNorth (penyalur gas alam melalui pipa) dengan Houston Natural Gas. Kedua perusahaan ini bergabung pada tahun 1985. Perusahaan ini didirikan pada tahun 1930 sebagai Northern Natural Gas. Sebelum bangkru pada akhir 2001, Enron memilki 21.000 orang pegawai dan merupakan salah satu perusahaan yang terbesar di dunia dalam bidang listrik, gas alam, bubur kertas dan kertas. Serta komunikasi. Enron mengaku penghasilannya pada tahun 2000 berjumlah $121 milyar.

TokohPenting:

Pendiri Enron : Kenneth Lay,

CEO dan CRO Sementara : Stephen F. Cooper,

Ketua : John J. Ray, III

Wakil Komisaris : Clifford Baxter

Bisnis inti Enron bergerak dalam industri energi, kemudian melakukan diversifikasi usaha yang sangat luas bahkan sampai pada bidang yang tidak ada kaitannya dengan industri energi. Diversifikasi usaha tersebut, antara lain meliputi future transaction, trading commodity non energy dan kegiatan bisnis keuangan.Kasus Enron mulai terungkap pada bulan Desember tahun 2001 dan terus menggelinding pada tahun 2002 berimplikasi sangat luas terhadap pasar keuangan global yang di tandai dengan menurunnya harga saham secara drastis berbagai bursa efek di belahan dunia, mulai dari Amerika, Eropa, sampai ke Asia. Enron, suatu perusahaan yang menduduki ranking tujuh dari lima ratus perusahaan terkemuka di Amerika Serikat dan merupakan perusahaan energi terbesar di AS jatuh bangkrut dengan meninggalkan hutang hampir sebesar US $ 31.2 milyar.

Dalam kasus Enron diketahui terjadinya perilaku moral hazard diantaranya manipulasi laporan keuangan dengan mencatat keuntungan 600 juta Dollar AS padahal perusahaan mengalami kerugian. Manipulasi keuntungan disebabkan keinginan perusahaan agar saham tetap diminati investor, kasus memalukan ini konon ikut melibatkan orang dalam gedung putih, termasuk wakil presiden Amerika Serikat.

KETERLIBATAN KAP ARTHUR ANDERSON dalam kasus ENRON

Arthur Anderson perusahaan akuntan yang mengaudit laporan keuangan Enron, juga sebagai konsultan manajemen Enron. Kap tersebut memiliki kebijakan pemusnahan dokumen yang tidak menjadi bagian dari kertas kerja audit formal.

Kasus Enron dan Kap Arthur Anderson

Enron dan Kap Arthur Anderson dituduh melakukan kriminal dalam bentuk penghancuran dokumen yang terkait dengan investigasi atas kebangkrutan Enron (penghambatan terhadap proses pengadilan).

Kap Arthur Anderson diberhentikan sebagai auditor Enron pada pertangahan Juli 2002, sementara Kap Arthur Anderson menyatakan bahwa penugasan audit oleh Enron telah berakhir pada saat Enron mengajukan proses kebangkrutan pada 2 Desember 2001. Pemerintahan Amerika (The US General Services Administration) melarang Enron dan KAP Andersen untuk melakukan kontrak pekerjaan dengan lembaga pemerintahan di Amerika.

Tanggal 28 Pebruari 2002 KAP Andersen menawarkan ganti rugi 750 Juta US dollar untuk menyelesaikan berbagai gugatan hukum yang diajukan kepada KAP Andersen.

Tanggal 22 Maret 2002 mantan ketua Federal Reserve, Paul Volkcer, yang direkrut untuk melakukan revisi terhadap praktek audit dan meningkatkan kembali citra KAP Andersen mengusulkan agar manajeman KAP Andersen yang ada diberhentikan dan membentuk suatu komite yang diketuai oleh Paul sendiri untuk menyusun manajemen baru.

Sumber : http://angel-smr.blogspot.com/2011/09/skandal-enron.html

KEAHLIAN DAN KECAKAPAN SEORANG AUDIT INTERNAL

Pengauditan internal dalam pelaksanaannya memerlukan auditor internal yang berfungsi mendorong meningkatkan peranan para manajer atau para pejabat lainnya dalamorganisasi perusahaan daiam tugas dan tanggung jawab pengendalian agar lebih efektif dan mengukur serta menilai berbagai jenis pengendalian dengan tujuan untuk meningkatkan jenis pengendalian yang ada agar lebih efektif.

Dalam hal ini peranan pengauditan internal untuk membantu dan mendorong dalam meningkatkan peranan manajemen untuk mengendali-kan aktivitas yang menjadi tanggung jawabnya, terutama dalam fungsinya untuk melakukan penilaian terhadap para manajer. Dalam kaitan ini pengauditan internal berperan membantu para manajer dengan menyampaikan informasi kepada para manajer bersangkutan sebagai landasan untuk tindakan perbaikan yang harus dilakukannya.Pengauditan internal dilaksanakan oleh para auditor internal, hasil pengauditannya akan memberikan kesimpulan dan rekomendasi disampaikan kepada para manajer bersangkutan dengan menyediakan suatu landasan untuk tindakan perbaikan yang harus dilakukannya yang berkaitan dengan pengendalian aktivitas organisasi perusahaan untuk menjamin pencapaian hasil yang diinginkan agar lebih efektif, baik itu berupa target sasaran jangka pendek, maupun target tujuan jangka panjang. Kinerja auditor internal itu dapat dikatakan berhasil atau gagal bagi perusahaan yang pertama kita lihat dari segi laporan audit. Mengapa laporan audit, karena Laporan Audit merupakan puncak dari hasil kerja Internal Auditor setelah melakukan audit yang barangkali bisa memakan waktu beberapa minggu, atau mungkin hanya beberapa hari saja. Laporan audit tentunya akan menjadi tolok ukur seorang auditor atau tim audit apakah hasil kerjanya itu dianggap berhasil atau gagal. Gagalnya suatu audit internal bisa dikarenakan oleh kurangnya dukungan atau motivasi oleh perusahaan, Auditor adalah pihak yang sangat berperan dalam system pengendalian perusahaan dimana auditor menjadi kunci dalam meningkatkan kinerja perusahaan. dan yang paling pentingnya adalah keahlian si audit internal sendiri dalam mengaudit atau memeriksa laporan audit perusahaan, tentunya mereka harus mempunyai pengalaman.

ALASAN ENRON MELAKUKAN PENIPUAN

Reputasi ENRON sungguh mentereng pada tahun-tahun mendekati kebangkrutannya. Perusahaan yang menggurita di bidang listrik, air, gas, kertas, dan komunikasi ini di tahun 2001, 4 bulan sebelum kebangkrutannya, meraup keuntungan bersih 101 milyar dollar Amerika.  Bahkan, Majalah Fortune pun mengganjarnya dengan memberikan award “Perusahaan Paling Inovatif”. Sukses Enron bertambah lengkap manakala menilik awal mula berdirinya Enron yang hanya dibangun oleh anak petani miskin bernama Kenneth Lay, yang pada awal mulanya hanyalah perusahaan kampungan menjadi monopolis gas alam dan listrik dalam waktu kurang dari dua puluh tahun.

ENRON adalah layaknya PLN, PDAM, Percetakan Negara, LPG, Telkom yang menjadi satu. Kalau di Indonesia lembaga-lembaga itu milik publik, lain halnya dengan Enron. Ia murni bisnis.

ENRON dikendalikan secara professional oleh manusia-manusia cerdas di bumi ini yaitu lulusan-lulusan universitas ternama dari seluruh penjuru dunia. Pegawainya mencapai 20.000 orang. Fakta menarik dari jumlah ini adalah, menjelang kebangkrutannya karena pegawai-pegawainya ini yakin akan performa ENRON maka mereka mengalihkan tabungan pensiun mereka untuk membeli saham ENRON. Sebuah keputusan yang kelak mereka sesali karena belakangan diketahui ENRON mengalami kebangkrutan dan mengakibatkan saham ENRON tak lebih berharga dari sebatang coklat murah.

Ada dua dugaan kenapa ENRON  sampai gelap mata dan merencanakan penipuan ini

1.      Persengkokolan antara Enron-Arthur Andersen.

Dengan bantuan Arthur Andersen yang memiliki reputasi tinggi dalam profesi Akuntansi, ENRON mampu menyembunyikan kewajiban-kewajibannya dan kerugian yang timbul sehingga keuntungan pada laporan laba rugi akan menggelembung dan pada akhirnya mengangkat harga sahamnya. Hal ini membuat pundi-pundi petinggi ENRON juga ikut membengkak luar biasa besar dan belakangan setelah dilakukan koreksi dinyatakan bahwa perusahaan tidak mengalami untung bahkan rugi 62,4 Milyar dollar Amerika. Ketika ENRON menjadi idola, blue chip di pasar saham saat itu, Arthur Andersen juga mendapat timbal balik dari meningkatnya reputasi KAP.

2.      ENRON-Pemerintah

ENRON menjadi penyumbang terbesar bagi kandidat-kandidat kongres, Gubernur, bahkan Presiden Amerika terutama dari Partai Republik. Atas jasanya ini, Enron diduga dapat melobi pemerintah terutama dalam perumusan kebijakan Energi. Dugaan media massa Amerika ini seolah dikuatkan oleh fakta bahwa ENRON selalu dapat menghindari pengawasan ketat pemerintah dalam hal polusi dan pelanggaran pajak. Malangnya, ketika krisis melanda ENRON tak satupun koneksi mereka di Capitol Hill maupun maupun gedung putih menyelamatkan mereka, bahkan sang presiden yaitu Bush dengan tegas menyatakan bahwa tidak ada bantuan yang bisa Negara berikan. Hal ini diduga karena para anggota parlemen pernah menerima manisnya kucuran dana dari ENRON maupun Andersen sehingga mereka enggan turut serta dalam komite penyelidikan. Atas dasar hal itulah ENRON yang terdesak gelap mata melakukan penipuan.

Pada akhirnya, ENRON yang yang diketahui telah menggelapkan laporan keuangannya selama 4 tahun, dinyatakan pailit setelah digugat di pengadilan niaga dan mantan petingga ENRON, Clifford Baxter, menembak kepalanya sendiri akibat tekanan yang bertubi-tubi mendera.

Simpulan

Dari kasus tersebut bisa saya simpulkan bahwa Enron dan KAP Arthur Andersen sudah melanggar kode etik yang seharusnya menjadi pedoman dalam melaksanakan tugasnya dan bukan untuk dilanggar. Mungkin saja pelanggaran tersebut awalnya mendatangkan keuntungan bagi Enron, tetapi akhirnya dapat menjatuhkan kredibilitas bahkan menghancurkan Enron dan KAP Arthur Andersen. Dalam kasus ini, KAP yang seharusnya bisa bersikap independen tidak dilakukan oleh KAP Arthur Andersen. Karena perbuatan mereka inilah, kedua-duanya menuai kehancuran dimana Enron bangkrut dengan meninggalkan hutang milyaran dolar sedangakn KAP Arthur Andersen sendiri kehilangan keindependensiannya dan kepercayaan dari masyarakat terhadap KAP tersebut, juga berdampak pada karyawan yang bekerja di KAP Arthur Andersen dimana mereka menjadi sulit untuk mendapatkan pekerjaan akibat kasus ini. Kesimpulan yang bisa diambil dar ketiga sumber yang saya kutip kurang lebih sama seperti yang saya simpulkan.
Salah satunya adalah kesimpulan yang saya kutip dari blog yang Diposkan oleh Dr. Dedi Kusmayadi, SE., M.Si., Ak di 04:47 yang berisi sebagai berikut :

• Pihak manajemen Enron telah melakukan berbagai macam pelanggaran praktik bisnis yang sehat melakukan (Deception, discrimination of information, coercion, bribery) dan keluar dari prinsif good corporate governance.Akhirnya Enron harus menuai suatu kehancuran yang tragis dengan meninggalkan hutang milyaran dolar.
• KAP Andersen sebagai pihak yang seharusnya menjungjung tinggi independensi, dan profesionalisme telah melakukan pelanggaran kode etik profesi dan ingkar dari tanggungjawab terhadap profesi maupun masyarakat diantaranya melalui Deception, discrimination of information, coercion, bribery. Akhirnya KAP Andersen di tutup disamping harus mempertanggungjawabkan tindakannya secara hukum.

Sumber : http://nurulkalam.blogspot.com/2013/03/contoh-kasus-audit.html

TUGAS SOFTSKILL BAHASA INGGRIS BISNIS 2

Maria Yasinta Saktianingrum 3eb25/24211296

TOEFL Reading Test Structure

In the reading section of the TOEFL you are being tested on your ability to understand texts found in an academic setting. This means that you must have a large vocabulary and the capacity to understand complex ideas. Let's take a closer look at the TOEFL reading test structure and contents of the test, a test sample and some extra strategies and tips to help you improve.

Exam Content, Length, Time: Reading

The reading section of the TOEFL is comprised of 3 - 5 texts and 12 - 14 questions. You will read the texts and have between 60 - 100 minutes to answer. Each text is to be completed in 20 minutes.

Content Focus: Academic Reading Comprehension

You will read texts that test your comprehension of academic content at the university level. Expect to read the kinds of passages you find in textbooks. The test obviously is looking at your ability to read at an academic level. You can expect texts to appear on the test that are similar to the following:

• biographical information

• historical information

• descriptive

• argumentative

• exposition

What is expected of you when you read.

When you read the texts and answer the questions, the test is checking  to see if you can:

1 Find specific facts

2 Find specific answers

3 Understand the basic ideas in the text and overall subject matter

4 Learn new information by reading at an academic level

Can you prepare for this section of TOEFL?

Yes you can prepare and practice for the reading comprehension section. Do not worry about studying topics though. You do not need to already know the content. The test is NOT trying to see if you studied history, science, engineering or any other topic. The test IS trying to see if you can read in English at an advanced level with understanding.

You have the time needed to read passages and answer questions. Everything that is required of you is right there in the text. In this way, the preparation you need to focus on is language study.

How to prepare for the reading section for TOEFL: Quick Tips

1. Take many practice tests.

This will show you what the test is like. Your score will tell you what you need to study.

2. Time yourself on the practice tests.

When you write practice tests, you have 20 minutes for each one. Time yourself on some of them. This will give an idea about how quickly you need to read and answer questions.

3. Read widely!

You should be reading English often. To " read widely" simply means that you read about many things such as science, politics, geography, news and topics where you can expect to learn new words and phrases. Have you read BBC News online, The Lonely Planet online or The Guardian online? These are 3 sites to start with.

4. Boost your vocabulary.

Test Structure

This section of the TOEFL will provide you with 3 - 5 texts of about 700 words. There are about 12 -14 questions per text for you to answer. The test is 60 to 100 minutes in length.

Reading Content

The content of the texts are comprised of arguments, expositions and historical subjects. All of the texts are academic and so you should expect to read about things that one comes across at the college and university level. You do not need to have a background in history, science or any other subject. All the information you need to answer the questions properly is provided for you.

Question Types

You will read texts and be asked to look for the main idea in them. You need not know every vocabulary word in the texts. You will see words that you do not know but these definitions are often given to you in a helpful glossary. You are expected to be able to do the following:

• Read a text and learn from it

• Read a text and understand it in a general way

• Read a text and locate specific information and facts

Test Sample

The very best way to relax about this section of the test is to have a look at a sample of the exam itself. This way you will know what to expect.

Reading Strategies

To prepare for this test section you should read often, read about many subjects and use a vocabulary journal to keep track of your new words. It is really important to read topics like the news, science, geography, and  politics. Ensure the level of English is advanced.

Quick Tips

• Ensure that you take practice tests. Get them marked by a teacher. Find out what your score is as soon as possible. Compare this score to the score you need to get on the real TOEFL test.

• If you get a  low score on the test then ask your teacher for suggestions about what to read.

• Reading books, magazines, and news sites online like The New York Times, The Washington Post, and The Guardian are a good start.

EXAMPLE:

PASSAGE

WOMEN BUSINESSES

Until recently, most American entrepreneurs were men. Discrimination against women in business, the demands of caring for families, and lack of business training had kept the number of women entrepreneurs small. Now, however, business owned by women account for more than $ 40 bilion in annual revenues, and this figure is likely to continue rising throughout the 1990s. As Carolyn Doppelt Gray, an official of the Small Bussiness Administration, has noted, “ The 1970s was the decade of women entering management, and the 1980s turned out to be the decade of the woman entrepreneur.

What are some of the factors behind this trend? For one thing, as more women earn advanced degrees in business and enter the corporate world, they are finding obstacles. Women are still degrees in business and enter the corporate world, they are finding obstacles. Women are still excluded from most executive suites. Charlotte Taylor, a management consultant, had noted, “ In the 1970s women believed if they got an MBA and worked hard they could become chairman of the board. Now they have found out that isn’t going to happen, so they go out their own.”

In the past, most women entrepreneurs worked in “women’s” field: cosmetics and clothing, for example. But this is changing. Consider ASK Computer Systems, a $22- million-a-year computer software business. It was founded in 1973 by Sandra Kurtzig, who was then a housewife with degrees in math and engineering. When Kurtzig founded the business, her first product was software that let weekly newspapers keep tabs on their newspapers keep tabs on their newspaper carriers-and her office was a bedroom at home, with a shoebox under the bed to hold the company’s cash. After she succeeded with the newspaper software system, she hired several bright computer science graduates to develop additional programs. When these were marketed and sold, ASK began to grow. It now has 200 employees, and Sandra Kurtzig owns $66,9 million of stock.

Of course, many women who start their own business fail, just as men often do. They still face hurdles in the business world, especially problems in rasing money; the banking and finance world is still dominated by men, and old attitudes die hard. Most business owned by women are still quite small. But the situation is changing; there are likely to be many more Sandra Kurtzigs in the years ahead.

QUESTION

1.       What is the main idea of this passage?

A.      Women today are better educated than in the past, making them more attractive to business world.

B.      The computer is especially lucrative for women today.

C.      Women are better at small businesses than men are.

D.      Women today are opening more businesses of their own.

Answer : D

2.       The world “excluded” in line 9 is closest in meaning to

A.      Not permitted in

B.      Often invited to

C.      Decorators of

D.      Charged admission to

Answer : A

3.       All the following were mentioned in the passage as detriments to women in the business world EXCEPT

A.      Women were required to stay at home with their families.

B.      Women lacked ability to work in business

C.      Women faced discrimination in business

D.      Women were not trained in business.

Answer : B

4.       In line 11, “that” refers to

A.      A woman becomes chairman of the board.

B.      Women working hard

C.      Women achieving advanced degrees

D.      Women believing that business is a place for them

Answer : A

5.       According to the passage, Charlotte Taylor believes that women in the 1970s

A.      Were unrealistic about their opportunities in business management

B.      Were still more interested in education than business opportunities

C.      Had fewer obstacles in business than they do today.

D.      Were unable to work hard enough to succed in business

Answer : A

6.       The author mentions the “shoebox under the bed” in the third paragraph in order to

A.      Show the frugality of women in business

B.      Show the resourcefulness os Sandra Kurtzig

C.      Point out that initially the financial resources of Sandra Kurzig’s business were limited

D.      Suggest that the company needed to expand

Answer ; C

7.       In line 13, the world “this” refers to

A.      Women becoming entrepreneurs

B.      Women buying cosmetics and clothing

C.      Women working in “women’s fields”

D.      Women staying at home.

Answer : C

8.       The expression “keep tabs on” in line 16 is closest in meaning to

A.      Recognize

B.      Keep records of

C.      Provide transportation for

D.      Pay the salaries of

Answer ; B

9.       The word “hurdles” in line 22 can be best replaced by

A.      Fences

B.      Obstacles

C.      Questions

D.      Small groups

Answer : B

10.   It can be inferred from the passage that the author believes that businesses operated by women are small because

A.      Women prefer a small intimate setting

B.      Women can’t deal with money

C.      Women are not able to borrow money easily

D.      Many women fail at large businesses.

Answer ; C

Sumber:

https://benchprep.com/blog/toefl-reading-test-structure-content-and-samples/

Upgrade Toefl Score; Penyunting, Anggia Eka.-Cet.1.- Jakarta: Cmedia, 2012.

          

TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 2

TIPS AND TRICK STRUCTURE IN TOEFL

The Structure section contains sentences that test your knowledge of important structural and grammatical elements of standard written English. These sentences include a variety of topics and give no particular advantage to individuals in any specific field of study.

When topics have a national context, they refer to the United States or Canadian history, culture, art, or literature. However, you do not need to have a prior knowledge of these contexts to answer the structural or grammatical points being tested.

Before completing these practice questions,you might wish to print out an answer sheet.

Directions and Practice Questions for Section 2

Following are directions and examples of the types of questions you will find in the Structure and Written Expression section of the TOEFL® test. If you would like to see the correct answers for the Structure and Written Expression questions, use the answer key to check your answers.

This section is designed to measure your ability to recognize language that is appropriate to use in standard written English. There are two types of questions in this section, with special directions for each type.

Structure

Directions: Questions 1–4 are incomplete sentences. Beneath each sentence you will see four words or phrases, marked A, B, C and D. Choose the one word or phrase that best completes the sentence. Then, on your answer sheet, find the number of the question and fill in the space that corresponds to the letter of the answer you have chosen.

Look at the following examples:

Example I

Geysers have often been compared to volcanoes _______ they both emit hot liquids from below the Earth's surface.

1. due to
2. because
3. in spite of
4. regardless of

The sentence should read, "Geysers have often been compared to volcanoes because they both emit hot liquids from below the Earth's surface." Therefore, you should choose answer B.

Example II

During the early period of ocean navigation, ________ any need for sophisticated instruments and techniques.

1. so that hardly
2. where there hardly was
3. hardly was
4. there was hardly

The sentence should read, "During the early period of ocean navigation, there was hardly any need for sophisticated instruments and techniques." Therefore, you should choose answer D.

PRACTICE QUESTIONS

1. Refrigerating meats ________ the spread of bacteria.

1. retards
2. retarding
3. to retard
4. is retarded

2. Throughout the animal kingdom, ________ bigger than the elephant.

1. whale is only the
2. only the whale is
3. is the whale only
4. only whale is the

3. The fact ________ money orders can usually be easily cashed has made them a popular form of payment.

1. of
2. that
3. is that
4. which is

4. The first article of the United States Constitution gives Congress ________ to pass laws.

1. the power
2. has the power
3. the power is
4. of the power

Tips of structure in toefl:

            Multiple choice TOFL Structure can be tricky even if you know the correct answer. The following Nine Step Plan is an approach to help you methodically answer these multiple choice question.

1.      Read the quwstons carefully for both meaning and structure, nothing any errors which you recognize immediately.

2.      Think of what the answer might be before you look at the answer among the choices. When you think the answer first and then find the answer among the choices, that answer is very likely to correct.

3.      Read the choices and try to select the correct answer. However, don’t expect to recognize the correct answer immediately. Remember do not panic. Your plan as TOEFL test taker should always be to try to figure out the correct answer.

4.      Even if you think A or B is the correct answer. Thoughtfully read and consider the reamining choices so that you are absolutely certain that A or B is truly correct.

5.      Eliminate incorrect choices. Have a system for noting the correct answer, possibly by circling the letter in your test booklet, and for eliminating wrong answer, possible by putting an “x” over the letter of the choice.

6.      Remember the five error areas that explained in the review section. Carefully look at the whole sentence and the way it is put together.

7.      Remember to assume that all punctuaction, capitalization, and spelling on the test correct, and to ignore anything that can not be corrected by the choice offered.

8.      Select your answer after narrowing down your choices, pick the one you think is best. Always try to eliminate choices before selesting an answer and marking it on your answer sheet.

9.      If you have absolutely no idea what the correct answer may be, even after considering all the choices, guess.

VERB TENSE

An understanding of verb tenses is critical when taking the TOEFL structure. Considering the many tense there are in any languange, this is not undue emphasis on verb tenses. Though there are many tenses that can be tested, and many intricate exceptions, don’t become overwhelmed with the extensive range of the berb tenses. Complete understanding of verb tense is a goal, but is not needed to do relatively well on the TOEFL sturture.

SIMPLE PRESENT TENSES ;

1.      Simple present

·         A general statement of fact ;

Example : the earth is a sphere.

·         A habitual activity:

Example : I always skip breakfeast.

·         A statement of something existing at the time of speaking.

Example : I hear you.

2.      Present Continuous Tense

·         A action happening now and action in the future:

Example: John is reading a book.

SIMPLE PAST

1.      Simple Past Tense:

·         An activity begun and completed at the particular time in the past:

Example : I went to college last year.

·         “After” and “before” clauses :

Example: After she left, I went directly to bed.

They arrived before I did.

2.      Past Continuous Tense

·         A actions or events in a time before now, which began in the past and was still going on at the time of speaking. In other words, it expresses an unfinished or incomplete action in the past.

Example: I was watching TV when he phoned me.

SIMPLE FUTURE/BE GOING TO

1.      Simple Future Tense

·         Future activity:

Examples: I will do that later.

                  I am going to do that later.

2.      Future Continuous Tense

·         A action at a particular moment in the future. The action will start before that moment but it will not have finished at that moment.

Example: Don’t come to my house at 3 o’clock in the afternoon, beacuse I will be playing tennis.

PERFECT TENSES

1.      Present perfect

·         An activity begun in the past and contiuned into the present when used with since or for :

o   Since + a particular time

o   For + a duration of time

Examples : I have studied French for ten years.

                  She has studied Spanish since 1989.

·         A repeated activity:

Example : I have read four books this month.

·         An activity that happened at an unspecified time in the past:

Example : I have already visited China.

·         An activity in a time clause to emphasize it has been completed before the main clause action begins:

Example: I will go to the movies after I hae finished all my homework.

2.      Present Perfect Tense

·         an action was completed (finished or "perfected") at some point in the past or that the action extends to the present

Example: Jerry has never eaten strawberries before.

3.      Present Perfect Continuous Tense.

·         an action that started in the past and stopped recently. There is usually a result now.

Example : I have been working on the paper for three hours.

4.      Past perfect

·         A competed activity before another activity in the past:

Example : The had already left by the time I arried.

5.      Past Perfect tense

·         Expresses the idea that something occurred before another action in the past. It can also show that something happened before a specific time in the past.

Example: She had just come after he got there.

6.      Past Perfect Continuous Tense

·         To show that something started in the past and continued up until another time in the past.

Example : They had been playing foot ball for two hours when there was a terrible storm.

7.      Future Perfect

·         An activity to be completed before another activity in the future:

Example : They will have left by the time I arrive.

8.      Future Perfect Tense

·         Expresses the idea that something will occur before another action in the future. It can also show that something will happen before a specific time in the future.

Example: I will have bought a new car, when you came here again next week.

9.      Future Perfect Continuous

·         To show that something will continue up until a particular event or time in the future.

Example: Betty will have been playing tennis for 7 hours by the end of this day.

            Perhaps the most tedious activity of a learner of English is learning the parts of irregular verbs. For this TOEFL structure, you will generally need to select the correct verb tense. Incorrect verb forms are occasionally given for problem irregular verbs, such as rise/raise and lie/lay.

            Review the following verbs so you will feel confident when you are dealing with verb tenses on the structure section. As an aid to learning, verns with three different forms are indicated by a (+) and verbs with all forms the same are indicated by a(=). The remaining unmarked verbs have one different form.

Sumber :

Upgrade Toefl Score/; Penyunting, Anggia Eka.-Cet.1.- Jakarta: Cmedia, 2012.

http://www.ets.org/toefl/pbt/about/content/