TUGAS 1 BAHASA INDONESIA 2 : Pengertian Penalaran, Penalaran Deduktif, Penalaran Induktif

1.      Pengertian Penalaran

            Penalaran adalah proses berpikir yang bertolak dari pengamatan indera(pengamatan empirik) yang menghasilkan sejumlah konsep dan pengertian. Berdasarkan pengamatan yang sejenis juga akan terbentuk proposisi – proposisi yang sejenis, berdasarkan sejumlah proposisi yang diketahui atau dianggap benar, orang menyimpulkan sebuah proposisi baru yang sebelumnya tidak diketahui. Proses inilah yang disebut menalar. Ada dua jenis metode dalam menalar yaitu deduktif dan induktif.

2.      Penalaran Deduktif

            Penalaran deduktif adalah proses penalaran untuk menarik kesimpulan berupa prinsip atau sikap yang berlaku khusus berdasarkan atas fakta-fakta yang bersifat umum. Proses penalaran ini disebut Deduksi. Kesimpulan deduktif dibentuk dengan cara deduksi. Yakni dimulai dari hal-hal umum, menuku kepada hal-hal yang khusus atau hal-hal yang lebih rendah proses pembentukan kesimpulan deduktif tersebut dapat dimulai dari suatu dalil atau hukum menuju kepada hal-hal yang kongkrit.

Contoh :

         Masyarakat Indonesia konsumtif (umum) dikarenakan adanya perubahan arti sebuah kesuksesan (khusus) dan kegiatan imitasi (khusus) dari media-media hiburan yang menampilkan gaya hidup konsumtif sebagai prestasi sosial dan penanda status social.

Macam-macam penalaran deduktif diantaranya :

       a)      Silogisme

               Silogisme adalah suatu proses penarikan kesimpulan secara deduktif. Silogisme disusun dari dua proposi (pernyataan) dan sebuah konklusi (kesimpulan). Dengan fakta lain bahwa silogisme adalah rangkaian 3 buah pendapat, yang terdiri dari 2 pendapat dan 1 kesimpulan.
           b)   Entimen

            Entimen adalah penalaran deduksi secara langsung. Dan dapat dikatakan pula silogisme premisnya dihilangkan atau tidak diucapkan karena sudah sama-sama diketahui.

Ciri-ciri paragraf berpola deduktif

Paragraf berpola deduktif memiliki ciri-ciri sebagai berikut :

1) Letak kalimat utama di awal paragraf

2) Diawali dengan pernyataan umum disusul dengan uraian atau penjelasan khusus

3) Diakhiri dengan penjelasan

3.      Penalaran Induktif

·         Pengertian Penalaran Induktif

            Paragraf Induktif adalah paragraf yang diawali dengan menjelaskan permasalahan-permasalahan khusus (mengandung pembuktian dan contoh-contoh fakta) yang diakhiri dengan kesimpulan yang berupa pernyataan umum. Paragraf Induktis sendiri dikembangkan menjadi beberapa jenis. Pengembangan tersebut yakni paragraf generalisasi, paragraf analogi, paragraf sebab akibat bisa juga akibat sebab.

Contoh paragraf Induktif:

            Pada saat ini remaja lebih menukai tari-tarian dari barat seperti breakdance, Shuffle, salsa (dan Kripton), modern dance dan lain sebagainya. Begitupula dengan jenis musik umumnya mereka menyukai rock, blues, jazz, maupun reff tarian dan kesenian tradisional mulai ditinggalkan dan beralih mengikuti tren barat. Penerimaan terhadap bahaya luar yang masuk tidak disertai dengan pelestarian budaya sendiri. Kesenian dan budaya luar perlahan-lahan menggeser kesenian dan budaya tradisional.

·         Macam-macam Penalaran Induktif

Macam-macam penalaran induktif diantaranya :

Generalisasi

            Generalisasi adalah pernyataan yang berlaku umum untuk semua atau sebagian besar gejala yang diminati generalisasi mencakup ciri – ciri esensial, bukan rincian. Dalam pengembangan karangan, generalisasi dibuktikan dengan fakta, contoh, data statistik, dan lain-lain.

Contoh generalisasi:

Jika ada udara, manusia akan hidup.

Jika ada udara, hewan akan hidup.

Jika ada udara, tumbuhan akan hidup.

Jika ada udara mahkluk hidup akan hidup.

Macam-macam generalisasi:

a)  Generalisasi sempurna

            adalah generalisasi dimana seluruh fenomena yang menjadi dasar penimpulan diselidiki. Generalisasi macam ini memberikan kesimpilan amat kuat dan tidak dapat diserang. Tetapi tetap saja yang belum diselidiki.

b)      Generalisasi tidak sempurna

            Adalah generalisasi berdasarkan sebagian fenomena untuk mendapatkan kesimpulan yang berlaku bagi fenomena sejenis yang belum diselidiki.

Ciri-ciri paragraf berpola induktif

Paragraf berpola induktif memiliki ciri-ciri sebagai berikut :

1) Letak kalimat utama di akhir paragraf

2) Diawali dengan uraian/penjelasan bersifat khusus dan diakhiri dengan pernyataan umum

3) Paragraf induktif diakhiri dengan kesimpulan

Sumber :

http://id.wikipedia.org/wiki/Penalaran

TUGAS 1 ETIKA PROFESI AKUNTANSI

KASUS PT. SINAR JAYA

KAP Jojon & Priyadi mendapatkan penawaran untuk melaksanakan audit PT. Sinar Jaya, sebuah perusahaan yang bergerak di bidang manufaktur mesin berat. KAP Jojon & Priyadi menunjuk salah seorang direkturnya, Irwan K., SE, Ak, CPA untuk bertanggungjawab atas audit PT. Sinar Jaya. KAP Jojon & Priyadi mendapatkan referensi dari KAP Bambang & Basuki untuk mengaudit PT. Sinar Jaya, oleh karena itu KAP Bambang & Basuki mendapatkan sejumlah fee dari PT. Sinar Jaya & KAP Jojon & Priyadi.

Irwan meminta salah satu stafnya untuk berdiskusi dengan salah satu manajemen atas PT. Sinar Jaya, Singgih Cahaya, SE berkaitan dengan lingkup audit yang akan dilaksanakan. Pada saat yang sama salah satu stafnya juga diminta untuk bertemu senior auditor di KAP Bambang & Basuki; Bondan Berdikari, SE, Ak untuk menanyakan perihal PT. Sinar Jaya.

Hasil wawancara dengan pihak PT. Sinar Jaya

v  PT. Sinar Jaya mempunyai 2 anak perusahaan yakni PT. Senter Jaya & PT. Lilin Jaya

v  PT. Sinar Jaya mempunyai investasi dengan total 100 milyar dengan pendapatan per tahunnya sebesar 100 juta.

v  Pihak direksi meminta tim audit untuk:

1.   Mengaudit kedua anak perusahannya.

2.   Mengaudit laporan keuangan PT. Sinar Jaya.

3.   Memeriksa Laporan Pajak dan Fiskal.

4.   Melakukan penilaian terhadap aset tetap.

v  Pihak direksi mengizinkan tim audit KAP Jojon & Priyadi untuk bertanya ke KAP Bambang selaku pihak yang dahulu pernah mengaudit PT. SInar Jaya

Hasil wawancara dengan pihak KAP Bambang & Basuki

Setelah mendapat konfirmasi dari pihak PT. Sinar Jaya bahwa tim audit dari KAP Jojon & Priyadi selaku tim yang akan mengaudit PT. Sinar Jaya diperkenankan untuk berkonsultasi dengan pihak KAP Bambang, kemudian KAP Bambang memberikan beberapa informasi mengenai PT. Sinar Jaya.

v  KAP Bambang tidak menemukan kendala terkait dengan kegiatan audit terhadap PT. Sinar Jaya.

v  Sistem Informasi Akuntansi & Sistem Pengendalian Internal perusahaan cukup memadai dan efektif.

v  Karyawan PT. Sinar Jaya Informative

v  Menurut penilaian KAP Bambang, manajemen PT. SInar Jaya berlau jujur dan integritas manajemne cukup tinggi.

Analisis :

Kasus tersebut menunjukan bahwa pentingnya keprofesionalitas seorang auditor, dimana auditor harus bertidak sebagai bagian dari standar umum audit pertama dan ketiga, yaitu berisi mengenai seorang auditor harus kompeten dan bertindak secara professional, teliti, cermat, dan hati-hati. Dari tulisan juga terlihat bahwa PT. Sinar Jaya dan KAP Bambang, menyatakan fee yang diperoleh dari KAP Bambang, selain fee referral dari KAP Jojon & Priyadi, ternyata juga mendapatkan fee dari PT. SInar Jaya. Fee jenis ini tidak terdapat dalam aturan etika kompartemen Akuntan Publik No. 503 dimana dalam nomor tersebut disebutkan sebagai berikut ;

Ø  “Komisi adalah imbalan dalam bentuk uang atau barang atau bentuk lainnya yang diberikan atau diterima kepada/dari klien/pihak lain untuk memperoleh penugasan dari dari klien/pihak lain. Anggota KAP tidak diperkenankan untuk memberikan/menerima komisi apabila pemberian/penerimaan komisi tersebut dapat mengurangi indepedensi.”

Ø  “Fee referral (rujukan) adalah imbalan yang dibayarkan/diterima kepada/dari sesama penyedia jasa profesional akuntan publik.”

Ø  “Fee referral (rujukan) hanya diperkenakan bagi sesama profesi.”

Berdasarkan kejadian tersebut dan pada etika kompartemen Akuntan Publik diatas, kami mencurigai bahwa KAP Bambang & Basuki bertindak tidak etis karena juga menerima fee dari PT. Sinar Jaya yang terkait dengan rujukan kepada KAP Jojon & Priyadi, hal tersebut dapat mengurangi indepedensi KAP Bambang dalam menyampaikan informasi.

SUMBER:http://apauditing.blogspot.com/2009/10/tugas-2-ump-2009.htm

TUGAS BAHASA INGGRIS 2 : TOEFL AND TOEIC

Difference Between TOEFL and TOEIC

TOEFL  :

TOEFL or Test of English as a Foreign Language is an English language test program to measure a person's ability in English. TOEFL test provides three materials, namely listening, reading, and structure.

To be able to apply for scholarships to study abroad, you must be a minimum TOEFL score of 550, if underneath it can not be for you to use.

TOEIC  :

TOEIC stands for Test of English for International Communication. TOEIC more specific to the orientation of the work, so if you want to work abroad, then you should have a TOEIC certificate.

Range TOEIC score is calculated ranging from 10 to 990. In to smooth out your plan to work overseas, try your TOEIC score of not less than 450.

BOTH DIFFERENCES :

TOEIC and TOEFL are designed for different purposes. TOEFL is intended for students or students who wish to continue their studies in the United States and Canada. While TOEIC is intended for those whose native language is not wearing want to show the ability to communicate in English in the world of work and take part in globalization.

TOEIC and TOEFL have a different assessment standards. If the TOEFL score can not be used as the main criterion because each place has a different assessment, however the TOEIC, this test uses the international standart alignment. If abroad, TOIEC already very popular. The proof, of the existing data, it turns out this test has been used about 10,000 companies in the world. Perhaps, it could be because in addition to international standards, as well as TOEIC which has existed since 1979. Thus, the level was higher than the TOEFL test.

TOEIC score starting from the number 400 to 990. There are six levels, namely level 0/0 + Novice (score 10-250), level 1 Elementary (score 255-400), Intermediate level 1+ (score 405-600), level 2 Basic Working Proficiency (score 605-780), Advance Working profiency 2+ level (a score of 785-900) and level 3/3 + General Professional Proficiency (score 905-990).

TOEIC has two kinds of tests that test reading and listening with a score range of 10-990. While the TOEFL test has three kinds of among which are PBT (Paper Based Test), CBT (Computer Based Test), and IBT (Internet Based Test).Score TOEFL test is based on PBT (310-677), CBT (30-300), and IBT (8-120).

My opinion about TOEFL and TOEIC

Its values ​​indicate how well people can communicate in English with other individuals in business, industry. This test does not require any special knowledge or terms that are not common as those in the TOEFL test.

Therefore, the TOEIC test material easier than TOEFL test because only a multiple-choice test for 2 (two) hours divided into sessions listening and reading sessions.

Therefore, the TOEIC test is deemed suitable for the employee or staff who use English in their such as businesses, hospitals, restaurants, international meetings, conferences and sporting events. Similarly, staff sales and technical employees in international business, trade and industry who need English in their work.

TOEIC score starting from the number 400 to 990. There are six levels namely level 0/0 + Novice (score 10-250), level 1 Elementary (score 255-400), level 1+ Intermediate (score 405-600), level 2 Basic Working Proficiency (score 605-780), Advance Working profiency 2+ level (a score of 785-900) and level 3/3 + General Professional Proficiency (score 905-990).

An ordinary candidates must have a minimum TOEIC score of 400. While a prospective manager must have a minimum TOEIC score of 800.

Someone who has a TOEIC score 405-600, for example, in listening to able to understand explanations relating to day-to-day routine tasks, understand announcements during the trip and mengusai limited social conversation. In case speaks able to explain the responsibility kerj adan academic background as well as a discussion about the project in the past and the future. Whereas in the case of reading still need a dictionary to understand the technical documents. And lastly in terms of writing the person who has the intermediate level it is able to write short memos, letter complaints and fill a simple application form.

sumber : http://www.exnim.com/2013/05/perbedaan-toefl-ielts-toeic-dan.html

              http://www.ef.co.id/englishfirst/englishstudy/perbedaan-toeic-dan-toefl.aspx

TUGAS BAHASA INGGRIS 2 : STRUCTURE AND READING

READING

            Cabbage is a common vegetable native to England and northwestern France but now grown in many parts of Europe, Asia, and the American continents. There are three kinds of cabbage, all with the same basic characteristic : The leaves grow very close together, forming a hard, round head. The three types of cabbage are white, savoy, and red. While the white and red cabbages have prominent veins in their leaves, savoy has wrinkled and blistered leaves. All forms of cabbage have succulent leaves covered with awaxy coating. They are low in calories, have little fat, and are an excellent source of ascorbic acid, minerals, and bulk, which helps digestion.

            Cabbage seeds are quite small. Farmers normally sow the seeds in rows that are about 36 inches apart. After young plants have sprouted, the rows are thinned to allow a space of 18 to 24 inches between plants.

            Cabbage is a biennial, meaning that it grows vegetatively one season, and its flowering and seed production occurs in the second season, after which the plant dies. Cabbage plants grow best in mild to cool climates, although they will tolerate frost and maybe even colder climates. Very hot weather affects the quality of the cabbage and impairs growth.

Question :

1.         What is a biennial?

a.           A plant able to fertilize seeds without another plant.

b.           A member of the cabbage family

c.           A plant that grows over a two-year period, alternating between producing plants and seeds

d.          A plant that cannot withsand cold temperatures

                   Jawab : c. A plant that grows over a two-year period, alternating between producing                          plants and seeds

2.         Where was cabbage originally found?

a.           All over the world

b.           In France and England

c.           In Europe, the Americas, and Asia

d.          In Asia

              Jawab : b. In France and England

3.         What is the main difference between the types of cabbage mentioned?

a.           Taste

b.           Method of cultivation

c.           Appearance

d.          Ability to withstand cold

                    Jawab : c. Appearance

4.         Which of the following is not a characteristic of all cabbage types?

a.           Loose leaves and soft heads

b.           Biennial growing season

c.           Being grown successfully in many parts of the world

d.          Small seeds

                    Jawab : a. Loose leaves and soft heads

5.         Which type of plant was discussed previously?

a.           Kale and collard greens

b.           Brussels sprouts

c.           BroccoliCauliflow

Jawab : a. Kale and collard greens

STRUCTURE

Pilihan Ganda :

1.      ....., you should read a lot of books.

a.       University Student

b.      When Study

c.       A Student at a University

d.      Being a Student

Answer : d. Being a Student

2.      Engineers ..... for work on the new space program.

a.       Necessary

b.      Are Needed

c.       Hopefully

d.      Next Month

Answer : b. Are needed

3.      John ..... going to the cinema with his friends.

a.       He is

b.      Always

c.       Is

d.      Are

Answer : c. Is

4.      Marmots spend their time foraging among meadow plants and flowers or ..... on rocky cliffs.

a.       Gets sun

b.      Sunning

c.       The sun

d.      Sunny

Answer : b. Sunning

5.      The city of Beverly Hills is surrounded on ..... the city of Los Angeles.

a.       Its sides

b.      The sides are

c.       It is the side of

d.      All sides by

Answer : d. All sides by

Mencari yang Benar :

1.      The King felt that no one were better than Sir Kay with the position of chief cook in

                                                    A       B                            C

the royal palace.

        D

Jawab : Yang C, kata with seharusnya diganti dengan kata for.

2.      Guppies are sometimes call rainbow fish because of the males’ bright colors.

                                                 A                   B       C                                D

Jawab : Yang A, kata call seharusnya diganti dengan kata called.

3.      Serving several term in Congress, Shirley Chisholm became an important United

             A                      B                                                                             C       

States politican.

                D

Jawab : Yang B, kata term seharusnya diganti dengan kata terms.

4.      It is proving less costly and more profitability for drug makers to market directly to

                                         A                             B                                      C                D

patients.

Jawab : Yang B, kata profitability seharusnya diganti dengan kata profitable.

5.      Like snakes, lizards can be found on all others continents except Antarctica.

            A                                        B                   C                              D

Jawab : Yang C, kata others seharusnya diganti dengan kata other.

Sumber :

1. Purnaning, E.R, Alvina, K., Nurul, H., & Anggi, E. (2014). Big BookTOEFL,  Jakarta Selatan: Penerbit Cmedia.

2. http://www.sekolahbahasainggris.com/kumpulan-soal-soal-belajar-test-toefl-pbt/

3.Hinkel,Eli. 2004. TOEFL Test Strategies: Barron’s Educational Series.

4. Martinus, S. (2008). Sukses Menyelesaikan TOEFL (Structure), Bandung: Penerbit   Indonesia Tera.

TUGAS BAHASA INGGRIS BISNIS 2

Strategy How To Answer Question TOEFL Listenung To Right

TOEFL (Test Of English as a Foreign Language) is a test of English language proficiency (American accent) are required to enroll into college (college) or university in the United States or other countries in the world. This exam is required for applicants whose native language or the speaker is not English. The purpose of the TOEFL is to measure the extent of our ability in mastering the English language, TOEFL is also often used to get a scholarship either inside or outside the country.

TOEFL listening section, tests the ability of a student, especially a non-native English speaker, to understand spoken English (accentuated) in educational setting. Listening is an important skill to understand the concepts and ideas. Only when the concepts are understood completely it becomes a lighter task to score in the listening section of TOEFL test. In order to develop the listening skills for TOEFL, there are certain set of listening strategies or steps. They are explained in detail given below.

The first part of the TOEFL test is listening comprehension in which participants will be heard some brief dialogue, the dialogue long, and long speech followed by a question answer choices in the paper about.

For most people listeing part is the most difficult in the toefl test. Because people speak in conversation or Didato are native speakers is very much different than the delivery by the Indonesian people that we often hear disekolahan or courses. They talk fast and sometimes the participants do not understand what is recited.

Walaupu difficult not have to give up because the actual TOEFL test in addition to requiring English language support capabilities are also associated with the strategy used when answering such questions:

Here are some strategies to answer toefl listening test you can try:

General Strategy

1. Understand the forms of the command (Direction in each section (part) well before the big day)

2. Read the answer choices each matter when the narrator is reading direction and example problems (Directio already read before D-day)

3. Listen to the full concentration and focus your attention on listening to the conversations that are anada

4. Maximize the ability listeing the first issues of each part

Special Strategy

PART A: Short Conversation

5. Focus on the speaker to hear both

6. Janganpanik if not understand a word-for-word in a conversation in kompliy, just need meangkap ideas and contents of the conversation

7. If you can not understand what the speaker diucapakan, choose the best answer is different from what you heard

8. Understand the functional forms of expression (agreement, suggestion, suprice, etc.), idiomatic expressions and situations when the conversation is done

PART B: Longer Conversation

9. When the narrator talked direction par B should read the answer choices at a glance and then record it and estimate what the theme will be discussed

10. When listening to the conversation, you must know the theme / topic being discussed

11. Beware of each question

12. Pay attention to the conditions and circumstances that occurred during a conversation that is concerned with the place and time pembicaraaan, what and who is concerned

PART C: TALK

13. If you have a lot of time, look at the answer choices listed in the booklet and find the key word

14. Beware talks in sentences first because usually the topic for the next sentences

15. Focus listen on matters relating to the 5-WH questions (What, Why, Who, When, Where) and How

16. Draw conclusions on the situation that occurs when the conversation is done.

SIMULATION OF TOEFL LISTENING

Daily English Lesson – Texts, Listening Comprehension, Exercises

by English, baby!

Blessing in Disguise

Intro

Has anyone ever thrown a party for you? Surprise parties are usually fun, for birthdays, babies and weddings, and visitors we weren’t expecting can be a wonderful treat as well. People are often surprised by letters in the mail, or seeing an old friend at the grocery store. There are all kinds of ways that joy unexpectedly comes into our lives.

Perhaps even better is a blessing in disguise. Pretend that you are walking in the rain to a bookstore because your favorite author is going to read from her new book. You walk for an hour, and you arrive completely wet. When you walk in the door, you learn that the author is sick and won’t be reading after all. What a disappointment! You walked so far for nothing.

But when you look across the room, you see a friend you haven’t talked with in a year. In that moment, you agree to cross the street together to a coffee shop, and you talk for hours. The author’s sickness was unfortunate, but if she hadn’t been sick, you might not have had coffee with your old friend. It was a blessing in disguise.

Why was it a blessing in disguise that Jeff wasn’t at the office when Rafael popped by? Find out in today’s English lesson.

Dialogue

Rafael: Hey, Marni! What’s up?

Marni: Hi! Sorry. You startled me.

Rafael: That’s OK. I just actually popped by… I was looking for Jeff. I wanted to see if he wanted to grab some lunch with me or something.

Marni: He’s not here. He’s at a meeting and he won’t be back till later.

Rafael: Shoot!

Marni: But you know what? You are actually just the man I wanted to see.

Rafael: Really?

Marni: Mm-hm. Is it true that you’re looking for a job teaching yoga?

Rafael: Yes.

Marni: I have a friend who has a studio, and she’s looking for a new instructor.

Rafael: Really?

Marni: I guess her last yoga instructor took a job in Hawaii and had to leave suddenly.

Rafael: Just my luck! Maybe it was like a blessing in disguise that Jeff wasn’t here.

Marni: Could be. Do you have any experience teaching kids?

Rafael: Yeah, I taught kids once in a summer camp when I was in high school, actually.

Marni: OK, good. Because I think part of the job is teaching a kids’ yoga class.

Rafael: Interesting.

Marni: Yeah, I think it’s for kids 10 and up.

Rafael: OK. I think I could do that. That would be a really interesting challenge.

Marni: So, do you want to know how to get ahold of her?

Rafael: Yeah. I’d love that.

Marni: OK. Let’s put your number in my phone.

Rafael: Great.

Marni: Are you heading down?

Rafael: Yeah.

Marni: OK.

Rafael: But thanks so much, Marni. It really is a blessing in disguise.

Marni: That’s me! A blessing in disguise.

Discussion

Rafael stops by the office to ask Jeff to go out for lunch. Instead, he and Marni surprise each other in the hallway when Rafael gets out of the elevator. She tells him the bad news, which is that Jeff is away at a meeting. But as luckwould have it, Marni was looking for Rafael with some good news just for him.

Marni has a friend who owns a yoga studio. One of the instructors suddenly moved to Hawaii, so Marni’s friend needs a new yoga teacher to take the open job. Marni knows that teaching yoga is Rafael’s dream job, so she wants to tell him about it. She asks Rafael for his phone number so that she can give it to her friend.

At first, Rafael was disappointed not to see Jeff, but after talking to Marni, he now thinks it was a blessing in disguisethat Jeff wasn’t there.

Have you ever experienced a blessing in disguise? What were you expecting to happen, and what happened instead?

Grammar Point

Imperative Form

Marni tells Rafael, “Let’s put your number in my phone.” She uses the imperative form.

“Stop!,” “Come here!,” and “Look out!” are all examples of the imperative form. You can use the imperative form togive an order, a warning, or some advice.

To form the imperative, use the infinitive form of the verb without “to.” To make a negative imperative, put “do not” or “don’t” in front of the verb, as in, “Don’t touch that!”

The imperative is formed the same for all subjects (you, he, we, they), but you can include yourself in the imperative by adding “Let’s,” as in, “Let’s go for a swim.” Or, as in Marni’s comment, “Let’s put your number in my phone.”

If you want to be more polite when using an imperative, just add “please.” For example, “Please leave me alone. I’m trying to learn English!”

Which is correct, “Let’s driving to the beach,” or, “Let’s drive to the beach”?

http://bigbangisvip43.blog.com/2014/03/25/strategi-toefl-listening-dan-simulasi/

http://bahasainggris-jepang.blogspot.com/2013/11/strategi-cara-menjawab-soal-listening.html