Rabu, 14 November 2018

Efisiensi, Efektifitas dan Produktivitas koperasi




1.   EFISIENSI PERUSAHAAN KOPERASI
    Efisiensi koperasi adalah  pelayanan usaha kepada anggotanya. Koperasi yang dapat menekan biaya serendah mungkin tetapi anggota tidak memperoleh pelayanan yang baik dapat dikatakan usahanya tidak efisien disamping tidak memiliki tingkat efektivitas yang lebih tinggi, sebab dampak kooperarifnya tidak dirasakan anggota. Untuk mengukur efisiensi organisasi dan usaha ada bebrapa rasio yang dapatdipergunakanyang didasarkan pada kergaan koperasi yang bersangkutan. Sarana yang dapat digunakan adalah neraca dan catatan keragaan lain yang dimiliki koperasi. Hal itu lah yang dapat memberikan gambaran kuantitatif tentang keragaan koperasi.
Efisiensi ekonomi usaha koperasi dapat diukur dengan mempergunakan ukuran :
1.   Efisiensi dalam operasional usaha yang terlihat dari validitas keuangan (financial viability) dan keragaan kewirakoperasian (entrepreneurship performance).
2.   Efisiensi yang dihubungkan dengan pengembangan.
3.   Efisiensi yang dihubungkan dengan pemenuhan kebutuhan anggota.
    Ukuran kemanfatatan ekonomis adalah manfaat ekonomi dan pengukuranynya dihubungkan dengan teori efisiensi, efektivitas serta waktu terjadinya transaksi atau diperolehnya manfaat ekonomi.
   Efisiensi merupakan penghematan input yang diukur denngan cara membandingkan input anggaran atau seharusnya (la) dengan input realisasi atau sesungguhnya. Dihubungkan dengan waktu terjadinya transaksi diperolehnya manfaat ekonomi oleh anggota dapat dibagi menjadi 2 jenis manfaat ekonomi yaitu :


1.   Manfaat Ekonomi Langsung (MEL)
    MEL adalah manfaat ekonomi yang diterima oleh anggota langsung diperoleh pada saat terjadinya transaksi antara anggota dengankoperasinya.
2.   Manfaat Ekonomi Tidak Langsung (METL)
    METL adalah manfaat ekonomi yang diterima oleh anggota bukan pda saat terjadinya transaksi, tetapi diperoleh kemudian setelah berakhirnya sutu periode tertentu atau periode pelaporan keuangan/ pertangguangjawaban pengurus dan pengawas yakni penerimaan SHU anggota.
3.   Manfaat ekonomi pelayanan koperasi yang diterima anggota dapat dihitung dengan cara sebagai berikut :
TME =MEL +METL
MEN = (MEL+METL)-BA
    Bagi suatu badan usaha koperasi yang melaksanakan kegiatan serba usaha (multipurposen), maka besarnya manfaat ekonomi langsung dapat dihitung dengan cara sebagai berikut :
MEL =Efp+EfPK+Evs+EvP+EvPU
METL= SHUa

2.   EFEKTIFITAS KOPERASI
      Organisasi ekonomi yang memiliki keharusan menangani usaha berdasarkan prinsip efisiensi, efektivitas dan produktivitas. Prinsip efisiensi dan efektivitas untuk mewujudkan produktivitas yang tinggi harus dipadukan dengan optimasi pelayanan dan kesejahteraan  mengenai bagaimana dan apa ukuran efektivitas yang setepatnya .
Oleh sebab itu sampai saat ini mengukur efektivitas organisasi atau badan usaha lain sangat sederhana dibandingkan dengan mengukur efektivitas koperasi.
     Organisasi koperasi tidak saja semata berkenaan dengan aspek ekonomi melainkan juga akan berkenaan dengan aspek sosialnya. Akan tetapi sebagai konsekuensi logis dari kondisi koperasi yang selalu dalam keadaan bersaing dengan organisasi lain untuk mendapatkan sumberdaya maka merumuskan keberhasilan merupakan hal yang penting.
     Efektivitas adalah pencapaian target output yang di ukur dengan cara membandingkan output anggaran atau seharusnya (Oa), dengan output realisasi atau sungguhnya (Os), jika Os > Oa di sebut efektif.
Rumus perhitungan Efektivitas koperasi (EvK) :
EvK= Realisasi SHUk + Realisasi MEL
Anggaran SHUk + Anggaran MEL =  Jika EvK >1, berarti efektif

3.   PRODUKTIVITAS KOPERASI
       Produktivitas  koperasi merupakan ukuran sejauh mana koperasi menggunakan sumber daya dan dana untuk memperoleh pendapatan. Produktivitas koperasi juga dapat dilihati dari tingkat efesiensi penggunaan sumber-sumber organisasi seperti penggunaan modal. Selain itu produktivitas juga dapat dilihat dari pertumbuhan koperasi. Pertumbuhan koperasi tersebut seperti peningkatankuantitas asset usaha, jasa, perolehan pendapatan, peningkatan volume transaksi dan partisipasi anggota.
  
     Tingkat produktivitas koperasi memberikan gambaran seberapa besar tingkat hasil kegiatan koperasi dengan modal kerja yang ada. Untuk dapat melihatnya diperlukan analisis laporan koperasi. Analisis laporan ini merupakan bagian dari laporan pertanggungjawaban pengurus.
 Laporan ini berisikan tentang tata kehidupan koperasi. Laporan ini nantinya dapat dijadikan sebagai salah satu alat evaluasi produktivitas koperasi.
   Produktivitas adalah pencapaian target output (O) atas input yang digunakan (I), jika O>1 maka disebut produktif.

A.  KOPERASI DALAM PERSAINGAN SEMPURNA

A. Hakikat Persaingan Sempurna
      Persaingan sempurna merupakan keadaan dimana Barang dan jasa yang dijual di pasar ini bersifat homogen dan tidak dapat dibedakan. Semua produk terlihat identik. Persaingan sempurna adalah struktur pasar yang paling banyak digunakan oleh ahli ekonomi. Model persaingannya merupakan dasar analisis dan riset terapan yang luas. Adapun karaktersitik yang menyebabkan terjadinya persaingan sempurna dalam suatu pasar atau industri adalah sebagai berikut:

1. Jumlah pembeli dan penjual yang besar/banyak.
    Jumlah yang besar merupakan gambaran struktur dasar pasar persaingan sempurna. “Besar” disini, tidak mengacu pada jumlah tertentu. Akan tetapi, harus ada cukup perusahaan sehingga masing-masing perusahaan, sebesar apapun, hanya memasok sebagaian kecil dari jumlah keseluruhan yang mempengaruhi pasar. Akibatnya, tingkat produksi perusahaan (kapasitas penuh atau tidak berproduksi sama sekali), tidak akan berpengaruh besar pada harga pasar.

2. Seluruh perusahaan menjual produk yang identik (Homogenitas produk). 
   Pembeli menganggap produk suatu perusahaan sama dengan produk perusahaan lainnya. Dalam benak pembeli, produk setiap perusahaan dipandang sebagai subsitusi yang sempurna bagi produk perusahaan manapun dipasar.
  


3. Perusahaan bebas masuk dan keluar (Free Entry And Exit). 
    Tidak ada hambatan untuk masuk ataupun keluar dari pasar, baik bagi perusahaan mapun sumber-sumber daya yang digunakan (seperti keuangan, teknologi dan sebagainya). Walaupun untuk masuk atau keluar pasar mungkin memerlukan waktu, perusahaan-perusahaan pada struktur persaingan bebas memiliki kebebasan untuk memilihnya. Asumsi ini dapat menjamin kinerja yang efisien dari perusahaan-perusahaan dalam pasar yang kompetitif 

4. Pengetahuan yang sempurna dari pembeli dan penjual. 
       Pembeli maupun penjual diasumsikan memiliki pengetahuan yang sempurna mengenai kondisi pasar. Informasi dapat diperoleh secara cuma-cuma.

B. Kinerja Jangka Pendek Koperasi.

1.           kemampuan koperasi sama dengan kemampuan manajerial pesaingnya.
    Dalam persaingan sempurna, suatu koperasi tidak mempunyai kendali atas harga pasar. Kurva permintaan koperasi akan sangat elastis, ia dapat menjual sebanyak mungkin atau sesedikit mungkin output sebagaimana yang dikehendakinya tanpa mampu memengaruhi harga. Sesuai dengan kaidah AC=MR=HARGA (dalam pasar persaingan sempurna), satu-satunya perbedaan antara perusahaan biasa dengan koperasi adalah koperasi akan menyediakan jumlah lebih banyak untuk harga yang sama, bila dibandingkan dengan perusahaan biasa. Oleh karena itu dalam jangka pendek, keputusan untuk membeli dari koperasi tidak memiliki keunggulan dibandingkan dengan membeli dipasar (open market).

2.           Koperasi dengan kemampuan manajerial yang lebih rendah dari pada pesaing.
     Dalam pasar persaingan sempurna, kemampuan yang lebih rendah akan bermakna bergesernya kurva biaya ke bawah. Terdapat suatu kesenjangan kemampuan (Ability Gap) yang besar jika kurva biaya rata-rata minumum berada dalam situasi si atas kurva permintaan, maka koperasi tiak akan bersaing. Dalam jangka pendek, koperasi dengan kemampuan manajerial yang lebih rendah dapat bertahan, sepanjang ia dapat menghindari kerugian produksi. Koperasi dalam menjual produk yang homogen pada tingkat harga yang sama, seperti para pemasok non-koperasi, bahkan jika jumlah produk yang dipasok lebih sedikit.

3.           Koperasi dengan kemampuan manajerial yang lebih tinggi dari pada pesaing.
   Suatu koperasi dengan tingkat persaingan yang lebih tinggi dapat memproduksi output tertentu dengan biaya yang lebih rendah dari pada pesaingnya. Apakah keberhasilan ini mengubah kebijakan harga dan kinerja komperatif koperasi? Jawabannya tidak. Satu-satunya perubahan yang terjadi (bila dibandingkan dengan kedua kasus diatas atau sebelumnya) adalah tingkat produksi yang lebih tinggi. Sampai ekuilibrium baru koperasi dengan peningkatan produksinya tercapai, para anggota akan menyadari manfaat/keunggulan yang lebih tinggi. Tetapi sebagaimana yang telah di telaah situasi seperti itu untuk dijaga dan keunggulan koperasi berkurang dari waktu ke waktu. Pada saat ekuilibrium, koperasi tidak dapat memberikan anggotanya keunggulan yang tidak dimiliki pada pesaing. Sebagai kesimpulan, dalam persaingan sempurna jangka pendek, koperasi tidak berfungsi karena tidak memiliki keunggulan komperatif dalam memajukan anggotanya.

C. Kinerja Jangka Panjang Koperasi.

     Dalam jangka panjangkoperasi hanya menggunakan faktor-faktor variabel produksi maka ia dapat mengubah kapasitas produksinya. Dalam analisis kinerja komperatif jangka panjang koperasi dalam suatu pasar persaingan sempurna, akan dibedakan kembali kasus-kasus kemampuan koperasi dalam tingkat yang sama, lebih rendah serta lebih tinggi.
1.           Koperasi dengan kemampuan manajerial yang sama dengan kemampuan pesaing.
     Dalam jangka panjang, harga dalam pasar persaingan sempurna (dalam tingkat return to scale yang konstan) akan sama dengan biaya produksi rata-rata minimumnya. Tidak akan ada perbedaan baik dalam harga maupun kuantitas barang yang dijual koperasi maupun perusahaan non-koperasi yang memaksimalkan keuntungan (laba). Namun, dalam jangka pendek, koperasi akan mampu menghasilkan output lebih banyaj dengan harga yang sama. Kaidah harga ini berlaku bagi seluruh partisipan pasar.

2.           Koperasi dengan kemampuan manajerial yang lebih rendah dari pada pesaing.
     Jika koperasi yang memiliki kemampuan lebih rendah (berarti biaya lebih tinggi), dalam jangka panjang, koperasi ini mungkin tidak dapat bertahan. Harga pasar hanya akan menutup minimum kurva biaya rata-rata jangka panjang (Long run average cost atau LRAC). Karena koperasi hanya merupakan pemain kecil yang tidak mampu mempengaruhi harga pasar, ia tidak dapat meminta anggotannya untuk membayar lebih mahal dari harga pesaing. Dengan struktur biaya yang lebih tinggi, koperasi akan menderita kerugian. Dalam jangka pendek, koperasi dengan kemampuan lebih rendah dapat bersaing dibawah kondisi-kondisi tertentu. Namun, hal ini sulit terjadi dalam jangka panjang. Kematian ekonomi dari suatu koperasi tak dapat terelakan. Koperasi dengan kemampuan rendah mungkin dapat bertahan untuk jangka waktu tertentu karna tertolong oleh antusiasme dan kesetian anggota mereka. Jika manfaat bagi anggota tidak didahulukan maka kesetiaan anggota akan menurun. Bila ini terjadi koperasi akan lenyap kecuali ia mampu menekan biaya atau meningkatkan kemampuan manajerialnya.

3.           Koperasi dengan kemampuan manajerial yang lebih tinggi.
   Koperasi yang memiliki kemampuan manajerial yang lebih tinggi dapat melebihi pesaingnya melalui dua stretegi yaitu:
a. Menyediakan barang dengan harga yang lebih rendah.
b. Memberikan harga yang sama dengan pesaing kemudian membagi SHU (patronage refund) kepaa anggota.
    Koperasi dapat mempertahankan keunggulan kompetitifnya dalam jangka panjang hanya jika ia berhasil mengurangi biaya terus-menerus pada tingkat yang lebih cepat dibandingkan kompetensi koperasi yang sifatnya permanen.


C.  KOPERASI DALAM PERSAINGAN MONOPSONI

       Monopsoni adalah keadaan dimana satu pelaku usaha menguasai penerimaan pasokan atau menjadi pembeli tunggal atas barang dan/atau jasa dalam suatu pasar. Monopsoni dapat dikatakan kebalikan dari monopoli, yaitu di mana hanya terdapat satu pembeli saja yang membeli produk yang dihasilkan . Kondisi Monopsoni sering terjadi didaerah-daerah Perkebunan dan industri hewan potong (ayam), sehingga posisi tawar menawar dalam harga bagi petani adalah nonsen. Salah satu contoh monopsoni juga adalah penjualan perangkat kereta api di Indonesia. Perusahaan Kereta Api di Indonesia hanya ada satu yakni KAI, oleh karena itu, semua hasil produksi hanya akan dibeli oleh KAI. Apabila seorang pengusaha membeli suatu factor produksi secara bersaing sempurna dengan pengusaha lain,maka ia secara perorangan tidak bisa mempengaruhi harga dari factor produksi itu. Misalkan penawaran dari suatu factor produksi x ditunjukkan oleh fungsi dibawah ini:X = f.(Hx), Dimana x = jumlah factor produksi yang ditawarkan, Hx = harga dari faktor produksi itu,sedang f = fungsi. Bagi pengusaha tadi yang bertujuan mencapai keuntungan maksimum,berlakulah syarat dibawah ini : 


Y = f(x), Maka agar mencapai maksimum,berlaku juga syarat dibawah ini :

dП/dx = Hy.dY/dX – Hx = 0

Hy. dY/dX = HxHy. dY/dX adalah nilai produk marjinal ditinjau dari factor

poduksi x yang dipakaI. 


        Apabila harga produksi X itu adalah H1 maka pengusaha akan membeli dan mempergunakan factor produksi tersebut sejumlah X1. kalau factor harga naik menjadi H2 maka jumlah yang dibeli dan dipakai adalah X2. dan sebaliknya,apabila harga turun menjadi H3 maka jumlah yang dibeli dan dipakai adalah X2. dan sebaliknya apabila harga turun menjadi H3 maka jumlah yang dibeli dan dipakai X3, dalam semua keadaan itu,nilai produk marjinal dari factor x sama dengan harga factor itu.

     Bagaimana keadaan apabila pengusaha merupakan pembeli tunggal dari factor produksi tersebut. Dengan kata lain,pengusaha tersebut merupakan pengusaha monopsoni?? Pengusaha monopsoni itu sekarang menghadapi kurva penawaran dari factor produksi yang akan dibeli. Pada umumnya kurva penwaran ini bersudut positif. Bagi pengusaha monopsoni berlaku syarat sebagai berikut apabila bertujuan mencapai keuntungan yang maksimum.


Jumat, 19 Oktober 2018

konsep koperasi

Konsep Koperasi Barat, Konsep Koperasi sosialis, Konsep Koperasi Negara Berkembang Dan Definisi Koperasi



1. Konsep koperasi barat
koperasi merupakan organisasi swasta, yang dibentuk secara sukarela oleh orang-orang yang mempunyai persamaan kepentingan dan maksud mengurusi kepentingan para anggotanya serta menciptakan keuntungan timbal balik bagi anggota koperasi maupun perusahaan koperaasi.

Unsur-unsur positif konsep koperasi barat :
a. keinginan individu dapat dipuaskan dengan cara bekerja sama antar sesama anggota, dengan saling membantu dan saling menguntungkan
b. setiap individu dengan tujuan yang sama dapat berpartisipasi untuk mendapatkan keuntungan dan menanggung resiko bersama
c. hasil berupa surplus/keuntungan didistribusikan kepada anggota sesuai dengan metode yang telah disepakati
d. keuntungan yang belum didistribusikan akan dimasukan sebagai cadangan koperasi
Dampak langsung koperasi terhadap anggotanya :
a. promosi kegiatan ekonomi anggotanya
b. pengembangan usaha perusahaan koperasi dalam hal investasi, formasi permodalan, pengembangan SDM, pengembangan keahlian untuk bertidak sebagai wirausahawan dan bekerja sama antar koperasi secara horizontal dan vertikal
Dampak tidak langsung koperasi terhadap anggotanya :
a. pengembangan kondisi sosial ekonomi sejumlah produsen skala kecil maupun pelanggan
b. mengembangkan inovasi pada perusahaan skala kecil
c. memberikan distribusi pendapatan yang lebih seimbang dengan pemberian harga yang wajar antar produsen dengan pelanggan

2. Konsep Koperasi Sosialis
koperasi direncanakan dan dikendalikan oleh pemerintah dan dibentuk dengan tujuan merasionalkan produksi, untuk menunjang perencanaan sosial.
Menurut konsep ini koperasi tidak bekerja sendiri tetapi merupakan subsistem dari sistem sosialisme untuk mencapai tujuan-tujuan sistem sosialis-komunis

3. Konsep koperasi negara berkembang
Pada dasarnya koperasi negara berkembang adalah perpaduan dari dua konsep koperasi diatas yaitu koperasi barat dan sosialis. Beberapa cirinya seperti adanya dominasi campur tangan pemerintah dalam pembinaan dan pengembangannya. Campur tangan pemerintah ini sepintas seperti konsep koperasi sosialis, namun sebenarnya memiliki tujuan yang berbeda. Pada koperasi sosialis tujuannya adalah merasionalkan faktor produksi dari kepemilikan pribadi ke pemilikan kolektif sedangkan pada koperasi negara berkembang tujuannya adalah untuk meningkatkan kondisi sosial ekonomi anggotanya.
 koperasi sudah berkembang dengan ciri tersendiri, yaitu dominasi campur tangan pemerintah dalam pembinaan dan pengembangannya
perbedaan dengan konsep sosialis, pada konsep sosialis, tujuan koperasi untuk merasionalkan faktor produksi dari kepemilikan pribadi ke pemilikan kolektif sedangkan konsep koperasi negara berkembang, tujuan koperasi adalah meningkatkan kondisi sosial ekonomi.

4. Definisi Koperasi Menurut :
ILO  (International Labour Organization) adalah Koperasi merupakan perkumpulan orang-orang, Penggabungan orang-orang berdasarkan kesukarelaan, Terdapat tujuan ekonomi yang ingin dicapai, Koperasi berbentuk organisasi bisnis yang diawasi dan dikendalikan secara demokratis, Terdapat kontribusi yang adil terhadap modal yang dibutuhkan, Anggota koperasi menerima resiko dan manfaat secara seimbang.
Rochdale adalah koperasi yang memiliki keseimbangan antara kepentingan dan partisipasi anggotanya. Prinsip-prinsip yang diterapkan Koperasi Rochdale menjadi conton koperasi-koperasi di seluruh dunia. Prinsip-prinsip yang diterapkan koperasi Rochdale adalah sebagai berikut.
Pengawasan secara demokratis
Keanggotaan yang terbuka
Bunga atas modal dibatasi
Pembagian sisa hasil usaha (SHU) kepada anggota sesuai jasanya.
Penjualan sepenuhnya dengan tunai
Barang yang dijual harus asli dan tidak dipalsukan
Menyelenggarakan pendidikan kepada anggotanya sesuai prinsip koperasi
Netral terhadap politik dan agama
Herman Schulze Di Delitzsch Jerman seorang ahi hukum bernama Herman Schulze (1800-1883) tertarik untuk memperbaiki kehidupan para pengusaha kecil seperti pengrajin, wirausahawan industri kecil, pedagang eceran dan usaha-usaha lainnya. Inti dari prinsip Herman Schulze adalah sebagai berikut:
Swadaya
Daerah kerja tak terbatas
SHU untuk cadangan dan dibagikan untuk karyawan
Tanggung jawab anggota terbatas
Pengurus bekerja dengan mendapat imbalan
Usaha tidak terbatas tidak hanya kepada anggota

Kamis, 27 April 2017

B.inggris 2 softskill


Some
    Some are used in positive times. Some can be used for objects that can be counted or that can not be calculated (can be counted and countless). Some are prohibited to be placed on the sentence if the sentence is negative.

Now consider the following example:
Toni has some books.
They have some pens.
There are some apples on the table.
My brother bought some new pencils.
There was some sugar in the kitchen.
I need  some water.

Keep in mind, if we use "some" for countable objects (nouns that can be counted), then they are plural / plural.

Toni has some books
They have some pens.
There are some apples on the table
My brother bought some new pencils

If there is a word that we fill the nouns can not be calculated / uncountable noun, then the nouns should not be added "s / es".

There was some sugar in the kitchen.
I need some water
she has some salt.

Note: Remember, some can not be used in a negative sentence, sometimes we find some placement in a question / interrogative sentence, usually a question sentence that uses some word is a sentence that offers something meaningful (offer something) and also a request something.

Example:
Would you like some apples? (offer)
Can I have some water? (demand)


Any
      There are only in negative sentences and sentences asked / interrogative. We are not allowed to use "any" in a positive sentence. We can also accommodate countable or unaccountable nouns and countless "any" words. If the noun is a computable noun / noun, then the noun must be plural / plural.

Example;
I do not have any book
I don’t have any books
They didn’t bring any pen
She doesn’t have any ruler
Do they need any knives
Does she water any flowers
We don’t have any sugar
The boys didn’t have any money
Shinta does not bring any food
Do the girls play any games today?

So much for my explanation of "some" and "there"

Many
    "Many" are used for countable nounts. Such as books, cars, people, tables, chairs Etc.

Example:
– Many Books
– Many Cars
– Many People
– Many Desks

Much
     "Much" is used to express many of the unaccountable nouns (countless nouns). Such as: water, sugar, ink, rice, milk, coffee.

Example:
Much water
Much Rice
Much ink
Much Rice
Much Milk

A lot of
    In general for positive sentences used a lot of words that have meaning 'many' like many and many. This many advantages can be used for countless and countless nouns. So we are free to use nouns regardless of the noun it can be calculated with no count. But thus we can not care for our martial words, we must also pay attention to the keyword of the object, whether the noun is written in plural or not.
Examples of use in sentences:

Examples of their use in multiple sentences are:
I have a lot of books to read
I have a lot of lights to be installed
I have a lot of cars for sale

Examples of their use in a single sentence are:
I have a lot of money
There are a lot of water to wash clothes
You have a lot of flour to make a cake

A few
     Some are used together with countable nouns to indicate a small quantity. Some are also used in positive sentences (+), and not in negative (-) sentences. We commonly use anything for interrogative (?) Sentences, but some are also biased in the interrogative (?) Sentence.

Examples of use in sentences:

Example of a sentence in a positive sentence (+):
I have a few books
I have a few pens
You have a few bags
Example of use in an interrogative (?) Sentence:
Do you have a few books?
Do you have a few pens?
Do you have a few bags?
Determiner A, An, and The (Explanation of Articles A, AN, and THE)

DETERMINANTS
     Determiner are words like, an, my, some and others. They are the same grammar and are grouped into Determinants or KataSandang in Bahasa Indonesia. Determination of several groups:

Articles are a, an, the

Possessives ie my, your, his, her, our, their

Other determinants:
1. a) each, every
2. b) either, neither
3. c) any, some, no
4. d) much, many, more, most
5. e) little, less, least
6. f) few, fewer, fewest
7. g) what, whatever; which, whichever
8. h) both, half, all
9. i) several
10. j) enough

A, AN and THE

   There is one question, according to friends: When we say "the dog" and when to say "a dog"? (Please remember we are not talking about singular / singular nouns and countable nouns). It's for all nouns. Good for clarity we continue to the material 
The and a's are called "articles". Articles in 2 parts is

V Definite (sure / sure) is THE

V Indefinite (not necessarily) ie A and AN

DIFFERENCE "DEFINITE" and "INDENFINITE":

"Indenfinite (A and AN)" is used for common and non-specific nouns.


For the example (Ex.):

I want an umbrella.

(The word umbrella is still general and not specific how the umbrella is meant)

I saw a man in my class.

(The word man is still general and not specific how man is meant whether he is tall, short, a cop, teacher, etc.)

NOTE: Differences in the use of A and AN depend on the word of the object preceded by consonant or vowel letters (how to read the writing). If initially read vowels, use AN. If it was originally read consonant. Use A.

Example:

1) an umbrella (read "ambrella" so initially read vowel)

2) a cat (read "keit" so initially read consonant)

3) a hour (pronounced "awer" even though it is written in consonant letters but because it is read begins with the vowel of awer-a-w-e-r.so must use article A.

4) An university (read "yuniversiti" because the first letter is read consonant ie YU-ni ver-si-ti then must use the article AN.

"Definite" (THE) is used for special nouns and is specific.
For the example (Ex.):

I want the orange juice. (I want orange juice)

(The word orange juice is specific because its juice is already caught orange juice)

Keep in mind, sometimes the use of the and a is used on the same word. It depends on the situation in the sentence.

Look at these examples:

A.We want to buy an umbrella.

(The word umbrella is still common, He wants umbrella / umbrella that is not specific, no matter what color is important umbrella ayang and it includes common noun).


B.Where is the umbrella?

(We already have an umbrella / umbrella because of a condition so he is looking for where umbrella / umbrella is located and that includes a special noun caused by a condition).

The story below hopefully can help friends distinguish in the use of A, AN. And THE.

A man and a woman were walking in Oxford Street. The woman saw a dress that she liked in a shop. She asked the man if she could buy the dress for her. He said: "Do you think the shop will accept a cheque? I do not have a credit card. "

Sentence Active (active sentence)
     A sentence is expressed as an active sentence when the subject (s) of the sentence is actively performing an action or activity. In other words, the subject of the sentence acts as an actor. While the action or activity of the subject is expressed through the predicate (p) to the object (o) the sentence.

No need to confuse friends, let's look at the following active sentence example:

I watch The Good Dinosaurs.
I watch The Good Dinosaurs.
Emily buys a new bag.
Emily bought a new bag.
Richard and James brought some foods to the table.
Richard and James brought some food to the table.

    Notice each subject in the above sentence example. The three subjects in the sentences are I, Emily, and Richard-James. The subjects are actively engaged in an activity. For example, in the first sentence I (s) by actively performing an activity that is watching (p), and the spectacle or object (o) is the movie The Good Dinosaurs.

   Then, consider the second example. The subject in the second sentence is Emily who buys (p) a new bag (o). Similar to the first sentence, this second sentence also shows the active subject of an activity. We can recognize this active sentence through its predicate. Likewise with the third sentence. Both subjects in the third sentence carry food to the table. This sentence reinforces the subject's subject position in an active sentence, ie as an actor.

Passive Sentence
     If the subject's active sentence performs an activity or action, then the passive sentence is just the opposite. Friends can see the difference through the example sentence below:



The Good Dinosaurs is watched by me.
The Good Dinosaurs are watched by me.
A new bag is bought by Emily.
A new bag was bought by Emily.
Some foods are brought to the table by Richard and James.
Some food was brought by Richard and James to the table.

    In the above sentence example, it is clear that the subject of the sentence does not engage in an act or activity actively. While the object is placed in front of the sentence.

Present Simple
Active Sentence:

Somebody cleansthis room every day.
Someone cleaned this room every day.

Passive sentences:

This room is cleanedby somebody every day.
This room is cleaned by someone every day.

    In the present simple verbs used are the first form verb or verb 1. Therefore, friends need to use to be present simple to form passive sentences, that is is, am, and are. Then after putting to be, verb or verb is added ed, like the second verb form. In the above sentence example the clean verb is added to be cleaned

Past Simple

    Here is an example of an active sentence that is converted to a passive form in a simple past sentence:

Active Sentence:

Somebody cleaned this room yesterday.
Someone cleaned this room yesterday.

Passive sentences:

This room was cleaned by somebody yesterday.
This room was cleaned by someone yesterday.

     In the example above sentence it is clear that to be used and the verb or verb is tailored to the past simple tense. The to be used is was or were and the verb used is verb 2.

Present Perfect
     Present perfect using has and have and verb 3. In the use of these tenses, friends just need to put been between to be and verb 3. Note the example:



Active Sentence:

John has told Mary a fairytale.
John has told a fairy tale to Mary.

Passive sentences:

A fairytale has been told by John to Marry.
A fairy tale has been told by John to Mary.

A. Indefinite Pronouns (pronouns something indeterminate)
Is a pronoun not used to represent or substitute a specific person, an object, an animal, or an amount. Indefinite Pronouns is vague, vague, or indefinite.

'Some, any, no, every' followed by 'one, body, thing' serves as a pronoun to explain things / common / unidentified / unidentified person.
The pronoun is always followed by a single verb although sometimes it refers to more than 1 person / thing. Example:
Everyone is going to the concert.
Nobody has bought that car.
There is something I want to see here.

Let's discuss them one by one:

1. Some (one, body, thing): used for positive sentence.
Example:
Someone / somebody used this computer yesterday but I do not know who it was.
I need something from you.

2. Any (one, body, thing): used for negative sentence and sentence question.
Example:
I went there but I did not see anyone / anybody.
Do you need anything from me?

*) 'Any' can also function as an adjective. In this context 'any' means anything, any one, just any. In this context 'any' can be used in positive sentences.
Example:
You can do anything if you want to.

3. No (one, body, thing): used in positive sentences, implies the absence / absence of a thing / person.
Example:
Nobody / no one can find me here.
I have nothing to eat.

4. Every (one, body, thing): used in positive sentences.
Example:
Everybody thinks it is a joke.
Everyone / everybody likes to eat.
Everything is gonna be okay.

Then what's the difference someone vs somebody, anyone vsanybody? Both have the same meaning and rules of use, are interchangeable (mutually replaceable)

B. Reflexive pronoun
Is a pronoun (pronoun) which indicates that the subject (which may be a person, or animal) accepts the action of the verb in a sentence, so that the subject has its own reflexive form in the object's position. Reflexive Pronoun are: singular (myself, yourself, herself, itself), and Plural (self, yourselves, themselves), or more details please see the example below.
1. Singular
- I see myself in the mirror (I see myself in the mirror)
- You do not need to blame yourself everytime (You do not have to blame yourself all the time)
- He tries to make himeself usefull in his group (He tries to make himself useful in his group)
- She will hurt herself if she still plays with that roses (She will hurt herself if she keeps playing with those roses)
- The book dropped down by itself (The book fell by itself)

2. Plural
- We make ourselves more manly with this clothes (We make ourselves more handsome with this outfit)
- All of you make your very hard work to achieve the goals (You all make yourself work very hard to achieve goals)
- The children decorate the class by themselves (Kids decorate their own class)



Use of Reflexive Pronoun
    As explained above that the reflexive pronoun function indicates that the subject (which may be a person, or animal) accepts the action of the verb in a sentence. So the question is when should we use Reflexive pronoun?

# When it becomes a direct object
   Where the subject and object are the same. We can use reflexive pronoun with transitive verb, for example: amuse, blame, cut, dry, enjoy, help, hurt, introduce, kill, prepare, satisfy, teach, etc. Sample sentence:
    I teach myself to drive motorcycle. ("Myself" replaces the subject "I" and becomes the direct object verb "teach").
   He blames himself when he got bad scores. ("Himself" is the reflexive of the "He" subject and becomes the direct object verb "blame").

# When it becomes an indirect object
   Where the object is the same as subject of verb. example of sentences:
I have written myself a letter to send tomorrow. ("Myself" is reflexive subject "I" and becomes indirect object).

# When it becomes an object of preposition
  He makes a life for himself. ("Himself" is the object of preposition "for").
That man is talking to himself. ("Himself" is the object of preposition "to").

#When to give more emphasis on things done by the subject
   I will do it myself. No one else will help me. ("Myself" is a reflexive pronoun from subject I that serves to give more emphasis to what it does).

#When there is a combination of subjects
   Subjects in the form of proper noun sometimes can also be combined with reflexive pronoun. Example:
   I and my brother go to the mall to make ourselves happy. (Reflexive pronoun "ourselves" replaces the combination of "I" and "my brother")

Causative Have
Form
  have + object + verb 3 past participle – have something done
   have + object + infinitive – have someone do something
Meaning
1. We use causativewhen arranging for someone to do something for us.
   They had their car repaired.
They arranged for someone to repair it
   They repaired their car.
They did it themselves
         I had my hair cut yesterday. 
      I went to the hairdresser
         I cut my hair yesterday.
     I cut it myself
2. We use causativewhen someone does something to us.
     Bill had his money stolen.
3. We can use have someone do somethingto talk about giving instructions or orders (more common in American English).
    I had my assistant type the report.
         I’ll have my lawyer look into it.

Determiner
   "Determiners are words placed in front of a noun to make it clear what the noun refers to." Determiner is a word or group of words placed in front of noun / noun to clarify referring to what the noun / noun.

      Determiner serves to limit the meaning of a noun / verb or clarify a noun / noun. Suppose we take a sample sentence "I read novel", the sentence is not clear the meaning of the word "novel". Different if added determiner in front of the word "novel", such as the following "I read a novel". The sentence seems clearer than the original sentence.
Meanwhile, the Determiner itself is divided into several types.
Types of Determiner
The following are the determiner types:
• Articles
     Articles (abbreviated to ART) are words used with nouns to indicate the type of reference made by the noun. Articles themselves are divided into several kinds but the most common are, Definite article and Indefinite articles:
• Definite article: the
    The word "the" is one of the most common words in English. Definite article indicates that a particular object can be identified by the listener / reader. A definite article might be something that has been mentioned, or maybe something that is unique. Definite articles in English can be used in both singular and plural nouns.
Example: I will never get the job.
• Indefinite articles: a, an
     In English, two Indefinite articles are "a", and "an". The use of "a" or "an" depends on the first letter of the word after the article. Article "a" is used when the next word begins with a consonant, or before the word begins "u" and "eu" which sounds like the word "you". And the article "an" is used when the next word starts with vowels (a, e, i, o, u) or with h mute.
example:
She read a magazine.
He ate an apple.
• Demonstratives: this, that, these, those
   Demonstrative determiner shows where an object, event, or person has a link to the subject. Demonstrative can refer to physical or psychological proximity or distance. Examples are as follows:

This is my favorite food.
I want that smartphone.
I see these boxes behind your house.
Those pencils are mine.

An example of using Demonstrative Detiner, click here.
• Possessives: my, your, his, her, its, our, their
Possessives are words or grammatical constructs used to indicate ownership relationships in a broad sense.
example:
This is my house.
Where is your school?
didnt see his car lastnight.
The man steal her bag.
The cat cant reach its tail.
He found their shelter.

Quantifiers: a few, a little, much, many, a lot of, most, some, any, enough
Quantifiers are the types of determines that indicate quantity.
example:

I lost many things in my room.
He has a lot of keys that he need.
Some people are happy after party.
She has enough food for us.

• Numerals: one, ten, thirty
Numerals Determiners are members of a word class (or subclass of determiners) that points to numbers.
example:
There are twenty-eight students in the classroom.
She was the fourth person to win the award.
Six hundred thousand people were left homeless after the earthquake.

• Distributives: all, both, half, either, neither, each, every
     Distributives determiner refers to a group of people or things, and to individual members of a group that show different ways of looking at individuals within a group, and they reveal how something is distributed, shared, or shared.
example:
All soldiers went home after the war.
Both Nadine and Chandra are her enemies.
Every people will die.

• Interrogatives: which, what, whose
example:
She didnt know which parts of the machines are broken.
I forgot my bag on the table.

Question tag formula
LINKING VERB "BE" / AUXILIARY VERB +/- NOT + PRONOUN



Information:
   Linking verb "be" is: is, am, are, was, were, while auxiliary verb is a primary auxiliary verb (be, do, have) or auxiliary verb capital (will, would, may, may, might, can, Shall, should) match the verb in the statement section.
   Pronoun is adjusted to the subject in the statement section.
       Intonation on Question Tags
    The purpose of using question tags is to ask for information or request approval. When using it to ask for information, the speaker's position does not know whether the information is true or false. Under these conditions, the question tag is emphasized by rising intonation.
    As when question tags are used for approval, speakers are convinced that information is known to be true, but expects answers that support their beliefs. In that situation the question tag is pronounced without emphasis with falling intonation.
    Below are some of the provisions in creating a question tag.

1. If the sentence is positive, then the question tag is negative.

Example:
You are handsome, are not you? 
He is serious, is not he? 

Note: If the question tag is negative, then the note should be abbreviated ( are not you? Not are you?).

2. If the sentence is negative, then the question tag is positive.

Example:
You are not handsome, are you? 
He is not serious, is he? 

3. If the subject I am, then the question tag is are not I. However, if the subject I am not, then the question tag it am I.

Example:
I am smart, are not I? 
I am not guilty, am I? 

4. If the sentence uses verbs, then use do / does for Verb 1 and did for Verb 2 in creating the question tag.

Example:
You stay in Lampung, do not you? 
Echi writes a short story, does not she? 
She played guitar, did not she?

5. If the sentence uses modals, then use the modals for the question tag. Especially for modals have to, use the word do for the question tag.

Example:
Nasya can not play piano, can she? 
Tiwi will be here, will not she? 
They have to go to school, do not they? 
6. If the sentence contains a word with a negative meaning, such as nobody, no one, seldom, nothing, hardly, barely, rarely, then use a positive question tag.

Example:
No one cares of me, do they? 
She never seems to care, does she? 
Arif seldom does his homework, does he? 
Nobody lived in this house, did they? 
7. If the subject is everyone, everybody, someone, somebody, no one and nobody, then use them in the question tag.

Example:
Somebody played guitar last night, did not they?
Everybody watched the movie, did not they? 
8. If the subject is everything, something, and nothing, then use it in the question tag.

Example:
Everything should be ready, should not it?
Something is moving, is not it? 

9. If the sentence is a command or a prohibition, use the will you to question the tag.

Example:
Close the door, will you? 
Do not be lazy, will you? 
Do not make me upset, will you? 
10. If the sentence starts with let's, then the question tag is shall we.

Example:
Let's wash the motorcyle, shall we? 
Let's go to the mall, shall we?
Let's forget it, shall we? 
So and Such
How to Use So and Such in English - How do we use so and such in English sentences? Follow the explanation below.
Use of 'So':
1. So + Adjective
"So" can be combined with adjectives to show the 'very' meaning to the adjective beginning 'so'. This form is widely used in exciting sentences.
Example:
The music is so great! I really enjoy it
The food is so delicious! I want to buy it again next time.
Her face is so innocent! She still looks like a kid.
His ring is so expensive! I bet that is a limited edition.

2. So + Adverb
"So" can be combined with adverbs to explain the 'very' meaning in the description of the way it is used. This form is often used in intriguing sentences.
Example:
She walks so slowly! I usually leave her behind.
He cooks so well! I am happy to have dinner at his home.
They work so fast! I can rise their salary next month.
She dances so beautifully! I love it very much.

3. So + Many / Few + Plural Noun
"So" can be combined with "many" or "few" plus a plural noun to indicate the 'very' meaning of the number of objects.
Example:
I do not know you have so many bags! They look great and expensive, do not they?
He has so few friends! He often feels lonely.
She gets so many foods for lunch. She should ask her friend to eat together.
We buy so many books to read in the holiday. We really like reading.



4. So + Much / Little + Non-countable Noun
'So' can be combined with "much" or "little" plus a non-countable noun to indicate the 'very' meaning of the number of uncountable nouns.
Example:
Pigo got so much money! He finally bought a new car and house.
Juju has so little sugar! She can not make candy today.

5. So + Much / Little / Often / Rarely
"So" can be combined with "much," "little," "often," or "rarely" to describe how often a person performs an action.
Example:
Sam swims so much! It's very good for his health.
I come to the English course so rarely! I have missed many lessons.
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Use of 'Such':
1. Such + Adjective + Noun
"Such" can be combined with adjectives and nouns to explain the meaning of 'very'.
Examples:
Rita has such a beautiful voice! I really love it
Sides bought such a pretty dress! That must be expensive.
REMEMBER: If no noun (noun) you use 'So'.
Such a beautiful girl
So beautiful



2. Such + Judgmental Noun
"Such" can be combined with a noun that indicates judgment to emphasize.
Example:
She is such an idiot!
He is such a genius!

3. Such + Noun (This type of ...)
Such "can also mean" this kind "or" that kind ".
Example:
The archeologist had never seen such writing before he discovered the tablet.
This / that type of writing
They usually do not receive such criticism. They can notdevelop themselves because of that.
This / that kind of criticism
We have never done such mistakes before. We blame ourselves for being lost. (These / those kinds of mistakes)

Function, Conditional Sentence Type 3 Formulas and Examples

A. Understanding.
Before talking about the function and conditional sentence formula type 3, let's first learn the meaning. Conditional Sentence is a combination of two sentences in which one of them is the sentence of the terms (clause) while the other is a sentence that contains the result or the result of whether or not implemented.

B. Conditional Sentence Type Function 3.
In contrast to type 1 and type 2 which is still possible even though difficult to be realized, conditional Sentence type 3 serves to create conditional sentences that are likely to occur very unlikely because it is too late or can only be done if time can be played back.
Example: If I had studied hard, I would have been graduated. (If I was studying hard, I would have passed). In fact I was not studying so much that I am now still in class / not graduating.

C. Conditional Sentence Formula type 3.
Terms Sentence
The result
If + Past Perfect Tense
Past Future Perfect Tense
If + S + had + Verb 3
S + would + have + Verb 3
Or it could be turned into:

The result
Terms Sentence
Past Future Perfect Tense
If + Past Perfect Tense
S + would + have + Verb 3
If + S + had + Verb 3

D. Example Sentence Conditional Sentence Type 3.
1. If I had known that you were in hospital, I would have visited you.
2. If she has been able to finish her job well, she would have been promoted as a director.
3. If John had driven his car carefully, we would not have got an accident.
4. My father would have been here, if the flight had not been canceled.
5.      Linda would not have arrived at home, if the my father had not picked her up.

DIRECT and INDIRECT SPEECH 
Direct Speech is a phrase spoken directly from the speaker. Sentence are not modified or added.

Example:
-Erfin said, "I am so happy".
-They said, "We have watched football game".

Indirect Speech is a sentence derived from a direct sentence that is told
Back in another form.

Example:
-Erfin said that he was so happy
-They said that they had watched football game.

Note:
If the Verb in parent form is PRESENT and PRESENT PERFECT
Or the existence of a general description on the parent sentence, then no time changes in indirect Sentences.

Example:
-She asks me, "Are you sleepy?" She asks me wether I am sleepy
-He has told us, "I am hungry." He told us that he is hungry
-She told me, "the sun rises in the east". She told me that the sun rises in the east

But if the Verb is in a sentence other than PRESENT and PRESENT PERFECT then there is a time change in the Sentence not directly.
Example:
-Simple Present becomes Simple Past
A. He told me, "I go to work everyday."
B. He told me that he went to work everyday.

-Present Continuous becomes Past Continuous
A. She told me, "I am playing music now".
B. She told me that she was playing music then.

-Present Perfect becomes Past Perfect
A. They told me. "We have bought a car".
B. They told me that they had bought a car.

-Simple Past becomes Past Perfect
A. He told me, "I went to Bandung yesterday".
B. He told me that he had gone to Bandung yesterday.

-Simple Future to Future Past
A. He told me, "I will go to university next year".
B. He told me that he would go to university the following year.

-Past-Future becomes Future Past Perfect
A. She told me, "I should go there if I were you."
B. She told me that she would have gone there if she had been me.


CAPITAL CHANGES, PREPOSITION and Description of the time of the sentence
Directly into an indirect sentence. :

• Shall - Should See - saw Will - would
• Is - was May - might Has / have - had
• Can -could are - were Here - there
• This - that Now - then Ago - before, Etc


IMPERATIVE (COMMAND SENTENCE)
The imperative / command is divided into two; Order and forbid.

1. Telling, conjunction it uses:
To + V-1 and to be + Complement.

Example:
My teacher advised us, "Study hard please!".
My teacher advised us to study hard. (To + V-1)

                She asked me. "Be a strong person!".
She asked me to be a person. (To be + complement).

2. Prohibit, conjunction it uses:
    Not to + v-1 and not to be + complement
    Example:
My mother asked me, "Do not go home too late!".
My mother asked me not to go home too late.
    
She asked me, "Do not be afraid, baby".
She asked me not to be afraid.

Note: In the imperative sentence, there is no change of tenses, although the introductory sentence uses simple past. HOWEVER, if there is another sentence after the imperative sentence, then there is a tense change in the other sentence.


Example:
You asked me, "Please bring what I gave you last night!".
You asked me to bring what you had given me the night before.

Question

If Sentence Tanya uses Auxiliary verb (Working Aid).

In General Reporting Verb uses verbs: Ask, tell. While in the indirect sentence between Roporting Verb with Reported Word is associated with "IF & Weather (if- Is), for example:

D: Iasked her, "Do you like banana?"

I: I asked her If Sh Likes Banana.

When the sentence Tanya mengguinakan word Question (question words)

In the form of an indirect sentence, the word Tanya used in the sentence is instantly transformed into a liaison between eporting verbs with reported words, for example:

D: I asked Him "what is your name?"

I: I asked Him what his name was.