1. Arti Penting Komunikasi dalam Audit:
Sentence is a group of words to express a concept of mind or feeling.
Wikipedia: A sentence can include words grouped meaningfully to express a statement, question, exclamation, request, command or suggestion.
Gambar Komunikasi:
Komunikasi berpotensi mengalami gangguan saat prosesnya. Disturbance/gangguan tersebut antara lain berasal dari kesalahan coding (penyusunan bahasa komunikasi). Jika komunikasi dikaitkan dengan kegiatan internal audit, komunikasi audit bisa gagal jika auditor salah dalam penulisan bahasa dalam laporan audit. Oleh karena itu, hal ini menjadi penting bagi auditor untuk memiliki kompetensi yang cukup dalam Bahasa Indonesia.
Ejaan Bahasa Indonesia Yang Disempurnakan
2. Component of Sentence
1) Clauses
A clause consists of a subject (S) and a predicate (P).
There are two types of clauses: independent and subordinate (dependent).
- An independent clause demonstrates a complete thought; it is a complete sentence: for example, "I am sad."
- A subordinate clause is not a complete sentence: for example, "because I had to move."
2) Complete sentences
A simple complete sentence consists of a single clause (subject and predicate). Other complete sentences consist of two or more clauses.
For formal use, at least, a sentence should have subject (S) and predicate (P). This basic structure can be extended by adding object (O) / keterangan (K) or by combining several basic sentences into a wide and complex sentence. If a sentence does not has a subject and a predicat, it is called as phrase.
3. Sentence Structure
According to its structure, sentence in Bahasa Indonesia can be divide into:
- Simple sentence is a sentence which only has one structure.
- Complex sentence is a sentence which has two or more structures. Every complex sentence has different conjunction, thus the type of complex sentence can be notified from conjunction used. Type of complex are as following:
a. Kalimat Majemuk Setara (equal / coordinative)
b. Kalimat Majemuk Bertingkat (unequal / sub ordinative)
c. Kalimat Majemuk Campuran (mixed / coordinative-sub ordinative)
d. Kalimat Majemuk Rapatan
A single idea is expressed in a single sentence; multi ideas are expressed in complex sentence.
1) Simple Sentence (Kalimat Tunggal)
Basic sentence comprise of one S and one P. Principally, by observing its element, a long sentence can be divided (dikembalikan) to its basic structure.
Example:
The sentence above is formed from a combination of the following sentences:
a. Kami melaksanakan audit (S + P + O).
b. Audit berdasarkan standar audit (S + P + O).
c. Standar audit ditetapkan IAI (S + P + O).
Notes:
Kata keterangan (K) follows after a word which is explained by K. Types of K are as follow:
- Keterangan place, such as: at the auditee office.
- Keterangan time, such as: last year.
- Keterangan tool, such as: dengan undang-undang itu.
- Keterangan modal, such as: must, should.
- Keterangan means, such as: carefully, in a hurry.
- Keterangan aspect, such as: will, already.
- Keterangan objective, such as: in order to, for.
- Keterangan cause, such as: karena tekun, sebab berkuasa, dan lantaran panik;
- Frasa yang, such as: pemimpin yang memperhatikan rakyatnya;
- Keterangan a’ position, i.e.: keterangan yang sifatnya saling menggantikan, such as: Gubernur DKI Jakarta, Sutiyoso.
Kata keterangan (K) follows after a word which is explained by K.
Wrong:
Kontrak atas kegiatan tsb terdapat “kegiatan” yg dilaksanakan oleh “sub kontraktor” dgn nilai USDXXX yang output dari kegiatan tersebut belum jelas/tidak jelas tolok ukurnya.
Notes:
Since phrase dgn nilai USDXXX is explaining the word “kegiatan”, not the word “sub kontraktor”, thus the phrase should be placed after “kegiatan”.
Suggested Correction:
Kontrak tsb memasukan “kegiatan” senilai USDXXX. Kegiatan tersebut direncanakan akan dilaksanakan oleh “sub kontraktor”. Namun, kontrak tersebut tidak menyatakan dengan jelas tolok ukur dari output kegiatan tersebut.
Active and Pasive Sentence
In Bahasa Indonesia, there is no structure of PS, eventhough in a passive sentence.
When an active sentence is transformed to be a a passive sentence then, S in active sentence is became O in passive sentence, and vise versa.
Kalimat Aktif a/ kalimat di mana subyeknya melakukan suatu perbuatan atau aktifitas.
Kalimat pasif a/ kalimat yang subyeknya dikenai suatu perbuatan atau aktifitas.
This rule is also applied for "kalimat majemuk".
So, in Bahasa Indonesia there is the rule of S + P, in active or pasive sentence.
Other mistake often found in using conjunction is “sedangkan”.
“Sedangkan” is a conjunction of two equal (setara) clause, such as “dan”, “atau”, and “sementara”. Thus, “sedangkan” must never be placed at the beginning of sentence..
Example from Jawa Pos:
“Sebelumnya disebutkan, dalam pilgub Banten kali ini, 6.208.951 pemilih terdaftar dalam DPT (daftar pemilih tetap). Sedangkan jumlah total TPS se-Banten ada 12.849.”
Suggestion :
“Sebelumnya KPU menyebutkan bahwa dalam pilgub Banten kali ini, ada 6.208.951 pemilih terdaftar dalam DPT, sedangkan jumlah total TPS se-Banten ada 12.849.”
2) Complex Sentence (Kalimat Majemuk)
(1) Equal Complex Sentence (Kalimat Majemuk Setara)
An equal complex sentence has two or more basic sentences. This sentence consists of 5 types, as follow:
- Kalimat Majemuk Setara Penggabungan: using conjuction `dan`
- Kalimat Majemuk Setara Penguatan: using conjuction `bahkan`
- Kalimat Majemuk Setara Pemilihan: using conjuction `atau`.
- Kalimat Majemuk Setara Berlawanan: using conjuction `tetapi`, `sedangkan`, `melainkan`
- Kalimat Majemuk Setara Urutan Waktu: using conjuction `kemudian`, `lalu`, `lantas`
Example:- Saya sedang tidak duduk tetapi berdiri.
- Panitia Pengadaan dan Calon Rekanan sedang bernegosiasi.
- Manipulasi perpajakan bukan hanya dilakukan oleh oknum fiskus, bahkan melibatkan oknum Biro Hukum.
A subordinate complex sentence at least consists of 2 basic sentences as its elements. One of these basic sentences is become independent / main (red: preferred) clause, and the other is became dependent / sub (red: preferred) clause. Therefore, unequal complex sentence consist of main clause and sub clause. Sub clause is came from the extension of the element of main clause.
Conjunctions used in unequal complex sentence, are as follow:
- Jika kalau apabila andaikata
- Ketika waktu setelah sebelum
- Supaya agar sebab karena
- Walaupun sekalipun biarpun bagaimanapun
1. Terdapat kekurangan volume dalam pelaksanaan Pekerjaan XXXX, yaitu selisih fisik lebih kecil dibandingkan dengan Berita Acara Penyerahan Fisik yang mengakibatkan kerugian negara sebesar Rp8.600.811,00.
The above sentence is wrong, since:
a. No subject in main clause.
Terdapat = P.
Kekurangan .... Pekerjaan XXXX = O
b. Sub clause is not came after the element which is explained.
.... Pekerjaan XXXX, yaitu selisih ....
.... Fisik yang mengakibatkan ....
Suggested Correction:
Hasil uji fisik Pekerjaan XXXX menemukan bahwa volume fisik lebih kecil dibandingkan dengan Berita Acara Penyerahan Fisik. Kondisi tersebut mengakibatkan kerugian negara sebesar Rp8.600.811,00.
2. Karena PPK lalai dalam memverifikasi tagihan dari Konsultan, sehingga keuangan negara dirugikan sebesar RpXXX.
The above sentence is incorrect since there are two conjunction which have the same function.
Correction:
a. Karena PPK lalai dalam memverifikasi tagihan dari Konsultan, keuangan negara dirugikan sebesar RpXXX.
b. PPK lalai dalam memverifikasi tagihan dari Konsultan, sehingga keuangan negara dirugikan sebesar RpXXX.
3. Untuk mengatur pemenang lelang, dokumen lelang seluruh peserta dibuat oleh Panitia Lelang.
The subject of the main clause and sub clause is not the same.
Correction:
Untuk mengatur pemenang lelang, Panitia Lelang membuat dokumen lelang seluruh peserta.
(3) Mixed Complex Sentence (Kalimat Majemuk Campuran)
(4) Rapatan / Lesapan Complex Sentence
Rapatan / lesapan complex sentence is a complex sentence which is experiencing lesapan (rapatan) of the same elements of clauses.
Example:
4. Effective Sentence
1) The definition of effective sentence
An effective sentence has to have a capability to transfer the idea from the authors to their readers. An effective sentence is a sentence which fulfills the following requirements:
(1) In accordance with EYD.
(2) Can represent the idea of the author.
(3) Able to transfer the idea from the authors to their readers (Keraf,1980:36).
Thus:We must not create a sentence which make its reader become confuse or have multi interpretation.
BAHASA INDONESIA DALAM KARYA TULIS ILMIAH: POKOK-POKOK PIKIRAN (Anang Santoso dan Sunaryo H.S)
Things should be noted in papers (report) writing are as follows:
First, BI used is BI ragam tulis (writing manner?).
In writing manner, the role of punctuation mark is very important. Consider sentence (1) and (2) as following:
(1) Peninggalan Kerajaan Majapahit, yang ada di Probolinggo, sekarang sudah rusak parah.
(2) Peninggalan Kerajaan Majapahit yang ada di Probolinggo sekarang sudah rusak parah.
In sentence (1), the sub clause “yang ada di Probolinggo”, which is written between two comma, is only apposition (additional information) and do not confine (membatasi) the phrase peninggalan Kerajaan Mahapahit. On contrary, in sentence (2), the same sub clause confines the meaning of peninggalan Kerajaan Mahapahit.
The implication of this difference is that in sentence (1) Kerajaan Majapahit has only one heritage and the heritage is in Probolinggo, while in sentence (2), Kerajaan Majapahit has more than one heritages and one of them is in Probolinggo.
This first criterion also means that papers should have structure equivalent (kesepadanan struktur?), i.e. a balance between idea and sentence structure used. Equivalent sentence has characteristics as following:
a. The sentence has clear functions (subject and predicate).
A clear subject and predicate can be obtained by avoiding the use of di, dalam, bagi, untuk, pada prior to the subject.
Example (no subject): Dalam exit conference itu dihasilkan sebuah kesepakatan.
b. No double subject.
Example: Peringatan hari Sumpah Pemuda beberapa warga masyarakat menampilkan berbagai kegiatan kesenian.
c. Kata penghubung digunakan secara tepat
Example: Dia datang terlambat. Sehingga tidak dapat mengkuti kuliah pertama.
Conjunction sehingga cannot be used at the beginning of sentence because it has a function as conjuction of intra sentence.
d. Predicate is not preceded by conjunction yang.
Example: Semua regulasi yang menghambat iklim.
Second, BI used is the Formal BI.
Formal means official. Formal form is used in a situation of formal language, for an example in paper writing.
Third, academic language comes from idea.
It means that the stand point is directed to ideas or things that are expressed. An idea-oriented active sentence can be seen as in example (3) and (4), as follow:
(3) Badudu (1985) menyatakan bahwa bahasa ilmiah merupakan suatu laras (register) bahasa yang khusus yang memiliki coraknya sendiri.
(4) Perkembangan perekonomian Indonesia pascareformasi berjalan sangat lambat.
Fourth, academic language should be objective.
This criteria is related to the third criteria. By placing idea as starting point, the objective criteria can be fulfilled.
Objective
• Contoh-contoh di atas telah memberikan bukti besar peranan orang tua dalam pembentukan kepribadian anak.
Subjective
• Contoh-contoh di atas telah memberikan bukti betapa besarnya peranan orang tua dalam pembentukan kepribadian anak.
Fifth, BI used should be plain (lugas? / kecermatan).
Plain means “as what it is”. Plain language forms a single meaning, can avoid multi interpretation and misunderstanding.
Plain covers aspects as following:
a. The accuracy of sentence structure
Example: Terdapat inventaris yang masih dipegang oleh mantan karyawan yang sampai dengan saat pemeriksaan belum dikembalikan.
The use of words above cause the sentence has double interpretation.
b. The choice of word
Example: Sebagian toko tertutup sehingga para korban gempa mengkonsumsi makanan sesuai dengan ketersediaan yang ada.
The use “tertutup” can make multiple interpretation, open (still operate) or close (not operate), or blocked by something.
c. The use of punctuation mark.
Example: Menurut cerita Ibu Sari adalah orang pandai di desa itu.
The short of comma in the above sentence cause its meaning become vague.
Sixth, sentence used in academic language should be efficient.
An efficient sentence avoids the use of excessive words.
Example:
Efficient:
• Nilai etis tersebut menjadi pedoman hidup bagi setiap warga negara Indonesia.
Not Efficient:
• Nilai etis tersebut di atas menjadi pedoman dan dasar pegangan hidup bagi setiap warganegara Indonesia.
Efficient:
• Pendidikan agama di sekolah dasar tidak akan terlaksana dengan baik tanpa dukungan dari orang tua.
Not Efficient:
• Pendidikan agama di sekolah dasar tidak akan terlaksana dengan baik tanpa adanya dukungan dari orang tua dalam keluarga.
Efficient should not eliminate words which add the sentence clarity.
Example:
Untuk menghindari kebocoran, anggaran pemerintah harus dibuka untuk publik (running text Metro TV).
Instead of being efficient, the above sentence makes the subject of sub clause is not clear.
Efficient can be made by:
a. Eliminating the repetition of the same subject. Contoh: Lukisan itu indah.
Lukisan itu akan saya beli.
Kalimat jika digabungkan menjadi seperti di bawah ini
Lukisan indah itu akan saya beli.
b. Avoiding the use of super ordinate in hyponymy.
Contoh: Petugas penyidik KPK menggeledah rumah tersangka.
c. Avoiding synonymy in one sentence.
Contoh: Tim ini memiliki waktu selama sepekan (terhitung kemarin) untuk menyelesaikan audit.
d. By not pluralizing the plural.
Contoh: Beberapa negara-negara Asean mengikuti konfrensi….
Banyak para peninjau yang menyatakan bahwa perang yang sedang berlangsung itu merupakan Perang Dunia Timur Tengah.
Seventh, sentence used should be complete.
A Complete sentence is a sentence which its elements should be exists in that sentence, especially subject and predicate.
Example:
Complete:
• Pendidikan memerlukan bahasa sebagai alat komunikasi antara subjek didik dengan pendidik.
Incomplete:
• Di dalam pendidikan memerlukan bahasa sebagai alat komunikasi antara subjek didik dengan pendidik.
Complete:
• Bahasa Indonesia tidak mengenal perubahan kata kerja karena perubahan kala dan persona.
Incomplete:
• Di dalam bahasa Indonesia tidak mengenal perubahan kata kerja karena perubahan kala dan persona.
Eighth, academic language should be consistent.
A consistent language means ‘comply with standard’ or “ajeg”. Once a sentence’s element, mark, and terms is used in accordance with BI standards, all of it should be used consistently.
For the example:
“Pejabat yang bertugas dan bertanggung jawab untuk melakukan pengawasan/pengarahan pelaksanaan pekerjaan, memeriksa dan meneliti hasil pekerjaan, monitoring dan evaluasi pelaksanaan pekerjaan di daerah, melakukan kajian dan pembahasan terhadap laporan-laporan hasil pekerjaan konsultan dikaitkan dengan kesesuaian isi laporan dengan TOR, memeriksa kehadiran personil konsultan, dan ketepatan waktu pengiriman laporan.”
Sentence (7) is not consistent, while sentence (8) is consistent.
(7) Perlucutan senjata di wilayah Libanon Selatan itu tidak penting bagi pejuang Hisbullah. Untuk mereka, yang penting adalah pencabutan embargo persenjataan.
(8) Perlucutan senjata di wilayah Libanon Selatan itu tidak penting bagi pejuang Hisbullah. Bagi mereka, yang penting adalah pencabutan embargo persenjataan.
The adverb “untuk” is used to deliver an objective / goal and the adverb “bagi” is used to deliver an object.
Example: Sasaran Audit Program BOS KITA:
1) Menilai keberhasilan pelaksanaan Program BOS KITA.
2) Mengidentifikasi hambatan pelaksanaan program (hambatan pencapaian kinerja).
Ninth, academic language should be logic / rational.
A logical sentence means the idea of the sentence can be understood by reader’s mind and is in comply with BI standard. Logical is related to interpretation, i.e. a process of thinking for associating all existing facts to obtain a conclusion.
Example:
Mayat wanita yang ditemukan itu sebelumnya sering mondar-mandir di daerah tersebut.
If we ask “Siapa yang mondar-mandir?”, based on the above sentence, the answer is “mayat wanita”. Obviously, the sentence is not logic.
Institute of Internal Auditors (IIA)
Ikatan Akuntan Indonesia (IAI)
Institut Akuntan Publik Indonesia (IAPI)
Yayasan Pendidikan Internal Audit (YPIA)
PPAk AG
Sekolah Tinggi Akuntansi Negara (STAN)
Observation and Research of Tax (Ortax)
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