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Bismillah……..
Kisah Seorang Ayah yang Ikhlas dan Ridho untuk Melaksanakan Perintah Allah yang Sangat Bertentangan dengan Hati Nuraninya.
Bermula dari perkawinan nabi Ibrahim dan Hajar hingga lahirlah seorang Ismail. Segera setelah Ismail lahir, Nabi Ibrahim atas perintah ALLAH membawa Hajar dan bayi Ismail ke tempat di mana sejarah manusia bermula, yaitu Bait ALLAH yang pertama, di lembah Bakkah, jauh di selatan negeri mereka. Di situlah letak Rumah ALLAH yang pertama kali didirikan di muka bumi.
Nabi Ibrahim menjumpai tempat tersebut yang kering berbatu-batu dan panas. Di situlah ditinggalkannya anak dan istrinya dengan hanya berharap dan tergantung pada rahmat ALLAH, Tuhan yang Maha Pemelihara hamba-hamba-Nya. Maka pertolongan ALLAH pun turun melalui tendangan lemah bayi Ismail, ketika itu hajar sangat kepanasan dan kehausan lalu dia menginjakan kakinya ditempat yang sama sebanyak tiga kali sembari mengucapkan “Zamzam” sehingga memancarlah mata air Zamzam yang hingga kini debit airnya mencukupi keperluan berjuta-juta orang.
Di lembah Bakkah (yang kemudian jadi kota yang disebut Makkah) itu pulalah Nabi Ibrahim mendapat perintah ALLAH melalui mimpinya untuk menyembelih anaknya, Ibrahim sangat bingung karena dia tidak sanggup untuk menyembelih darah dagingnya sendiri anak satu-satunya yang sangat diidam-idamkan seorang ayah. ibrahim sempat bertanya kepada istri dan anaknya “aku diperintahkan oleh tuhanku(Allah) untuk menyembelih anakku ismail” awalnya mereka kaget tapi tanggapan ismail tidak seperti yang ayahnya bayangkan, dan ismail pun menerima perintah Allah tersebut. Akan tetapi Ibrahim masih ragu dan sangat tidak tega untuk melakukanya tapi itu adalah godaan syetan yang datang pada sang ayah untuk tidak melaksanakan perintah Allah. Saat mereka sampai ditempat yang sangat sepi Ibrahim pun dengan penuh keyakinan kepada Allah beliau pun bersiap untuk menyembelih Ismail. Tanpa diduga Kemudian, ALLAH dengan rahmat-Nya menggantikan Ismail yang akan disembelih itu dengan seekor domba untuk kurban Nabi Ibrahim pada Tuhannya. Ibadah Nabi Ibrahim ini dikekalkan ALLAH hingga kini. Inilah yang disebut Idul Qurban.
Nah dari sini kita bias simpulkan bahwa setiap cobaan yang datang kepada kita pasti mengandung hikmah yang sangat berharga. Allah punya banyak rencana untuk kita dan jangan sampai kita suudzhon kepada sang Kholik……….
BAAROKALLAHU FIINAA……………………
Mohon dimaafkan segala kekurangan dan kehilafan yang saya buat didalam artikel ini.
Akhirul kalam wassalamu’alaikum warohmatullahi wabarokatuh….

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Hari Raya Idul Adha itu adalah pelaksanaan ibadah udhiyah (menyembelih hewan .). Dan terkenal dengan sebutan hewan qurban. Pada hari itu Allah mensyariatkan untuk menyembelih hewan. Dan Rosulullahpun menjelaskan bahwa hari raya fitrah adalah pada hari manusia berbuka menyudahi puasa ramadhan, sedangkan hari raya idul adha ini adalah pada hari manusia berudhiyah.

Penyembelihan hewan ini tergantung pada kemampuan tiap orang. Seekor kambing itu hanya bisa digunakan untuk satu orang beserta keluarga seisi rumahnya sedangkan untuk sapi atau kerbau itu boleh untuk tujuh orang beserta keluarga seisi rumahnya. Daging sembelihan itu untuk dimakan menjamu tamu dan di berikan kepada yang meminta atau orang yang tidak meminta.
Allah Berfirman : “ Makanlah sebagiannya dan untuk memberi makan orang yang tidak meminta dan orang yang meminta (Qs. Al-Hajj ayat 36).

Hari Raya Idul Adha ini adalah hari untuk kaum muslimin yang melakukan rukun islamnya yang kelima. Ibadah haji itu sebuah ritual yang mengajarkan persamaan. Dengan adanya ibadah haji islam tampak sebagai suatu agama yang tidak memandang status sosial. Ada yang kaya, miskin, kulit putih, kulit hitam, semuanya ada dengan pakaian yang sama pula. Dan bersama-sama pula melaksanakan aktivitas yang sama juga yaitu manasik haji.

Hari Raya Idul Adha ini ada sebuah peristiwa yang memberikan kesan mendalam bagi kita semua yaitu sebuah peristiwa tentang Nabi Ibrahim yang dimana dia bertahun-tahun menunggu kehadiran seorang buah hati dan ternyata di uji oleh Allah yaitu untuk menyembelih putranya sendiri. Nabi Ibrahim diharuskan untuk memilih melaksanakan perintah Allah atau dia harus mempertahankan buah hatinya. Sebuah pilihan yang benar-benar berat dan membuat dilema. Dan akhirnya Nabi Ismail tidak jadi di sembelih dan digantikan dengan seekor domba. Peristiwa ini benar-benar menyedihkan dan peristiwa ini di abadikan dalam Al-Quran Surat Al-Shaffat ayat 102-109).
Hari Raya Idul Adha ini terdapat sebuah makna, Apabila kita menyadari bahwa segala nikmat yang Allah berikan kepada kita bahwasannya adalah sebagai cobaan atau ujian.

Dan akhirnya marilah kita jadikan Idul Adha ini sebagai momentum untuk meningkatkan amal shaleh kita dan mudah-mudahan amal-amal yang buruk selama ini dapat di ampuni oleh Allah SWT. Amien....

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Accounting is frequently called the “Language of Business” because of its ability to communicate financial information about an organization. Various interested parties, such as managers, potentials investors, creditors, and the informed financial decisions. An effective accounting system therefore must include accurate e collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an organization.
In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transactions are summarized in financial statements, which reflect the major financial activities of organization.
Two common financial statements are the balance sheet and the income statement. The balance sheet shows the financial position of a company at one point in time, while in income statement shows the financial performance of a company over a period of time. Financial statements allow interested parties to compare accounting periods within one organization. For example, an investor may compare the most recent income statements of two corporations in order to find out which one would be a better investment.
People who specialize in the field of accounting are known as accountants. In the United States, accountants are usually classified as public, private, or governmental. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Public accountants may earn the little of CPA (Certified Public Accountant) by fulfilling rigorous requirements. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental agencies or bureaus. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services.
Through effective application of commonly accepted accounting systems, private, public, and governmental accountants provide accurate and timely financial information that is necessary for organizational decision-making.

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Financial statements are the final product of the accounting process. They provide informato on the financial condition of a company. The balance sheet one type of financial statements, providers a summary of what company owns and what it owns on one particular day.
Assets represent everything of value that is owned by a business, such as property, equipment,and accounts receivable. On the other hand, liablities are the debts that a company owes-for example, to suppliers and banks. Ifliablities are subtracted from assets (assets – liabilities), the amount remaining is the owner’s share of a business. This is known as owner’s or stockholders’ equit represent everything of value that is owned by a business, such as property, equipment,and accounts receivable. On the other hand, liablities are the debts that a company owes-for example, to suppliers and banks. Ifliablities are subtracted from assets (assets – liabilities), the amount remaining is the owner’s share of a business. This is known as owner’s or stockholders’ equity.
One key to understanding the accounting transactions of a business is to understand the relationship of its assets, lialibities, and owners’ equity. This is often represented by the fundamnental accounting equation: assets equal liabilities plus owners’ equity.
ASSETS = LIABILITIES + OWNERS’ EQUITY
These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equationalways remains in balance;in other words,one side must equal the other.
The balance sheet expands the accounting equation by providing more information about the assets, liabilities, and owners’ equity of a company at a specific time (for example,on December 31, 1993). It is made up of two parts. The first part lists the company assets, and the second part details liasbilities and owners’ equity. Assets are divided into current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities (such as accounts payable and income taxes payable) and long-term liabilities (such as bonds and long-term notes).
The balance sheet provides a financial picture of a company on a particular date, and for this reason it is useful in two important areas. Internally, the balance sheet provides managers with financial information for company decision making. Externally, it gives potential investors data for evaluating the company’s financial position.

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A company often becomes involved in international trade by exchanging goods or services with another country-importing raw materials it may need for production or exporting finished products to a foreign market. Establishing these trade relationships is the first step in the development of a multinational business.At this stage,however,the corporaton’s emphasis is still on the dosmetic market. As trade expands,the corporation’s delings with companies or people outside the “home country”of that corporation increase.
The corporation the whole world as a base for production and marketing operations. The next sstep in the development of a multinational business is focusing on the world market. The company may establish foreign assembly plant,engage in contract manufacturing, or build a foreign manufacturing company or subsidiary. Therefore, a multinational corporation a company that is primarily based in one country and has production and marketing activities in foreign countries.
Since world war II, multinational corporations have grown rapidly. The names and products of many of the multinationals have become well-known the world marketplace: International Business Machines (IBM), Royal Dutch Shell,Panasonic,Coca-cola,and Volkswagen.Coca-cola,for example,now has operation in more than 180 countries.
A multinational corporation operates in a complex business environment Cultural,social,economic,political,and technological system vary from country. In order to operate successfully, a multinational company need a basic understanding and appreciation of the foreign business environment.

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Based on story you listened to, answer the Question

1.What was the time of the day, when they set out for the next town?
2.How far was the next town from the village, according to the map?
3.Where was the next town situated?
4.Were they that would find a bed for the night in the next town?
5.Did darkness fall soon after they left the village?
6.Were they lucky not meet anyone as they were driving along the road that led?
7.How did they drive?
8.How was the road?
9.Did it become colder as they climber higher?
10.Why was it difficult to see the road?
11.Did the story teller drive the car?
12.How far had they traveled when the car suddenly stop?
13.Why did the car stop?
14.What kind the car stop?
15.Who was a poor did they bring?
16.What did John do to kill the the time?
17.What did John see from the top of the hill?
18.What did they do before they push the car?
19.Why could the car run without petrol?
20.How long did it take to reach the town?

Answer :
1.It was late in the afternoon
2.The next town, was 50 minutes fron the village according to the map
3.The next town was situated
4.we were sure that we would find a bed for the night in the next town
5.darkness fell soon after we leftthe village
6.we were lucky not to met
7.we were driving swiftly
8.it became cloudy and winding
9.because the rain began to fall
10.it was difficult, because the rain began fall
11.no, he didn’t
12.we had traveled 20miles away then we suddenly stop
13.because it empty our petrol
14.biscuit and chocolate
15.John
16.walking to the top of hill
17.John saw lights of the town in the village below
18.we unloaded the road
19.because the road down to hill
20.in quarter of the hour

A.the story teller asked John to drive slowly because rain began to fall
B.John went for a walk because poor sleep
C.“I saw lights of the below the hill” said John after he had run back to the car
D.The unloaded the machine so that it would be easier to push it to the top of the hill
E.They would have spent the night in the car if john had not to seen the light of the town

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Example : a child is a boy or girl

Children are boys or girls


1 . A dog is an animal

2. A potato is vegetable

3. he is a student

4. I am doing my homework

5. he was studying when I came

6. she herself writes the letter

7. A business consist of an operation

8. she performs a service by answering a question

9. what is the difference between you & me ?

10. his friend is also my friend

11. the student has almost finished doing it

12. has she ever been studying abroad?
13. The earthquake cause a great disaster

14. does he understand the lesson ?

15. there is a boy & girl in the class.


Answer :

  1. dogs are animal

  2. potatoes are vegetables

  3. we are students

  4. we are doing our homework

  5. they are studying

  6. the them herself writer the letter

  7. business consist of operation

  8. they perform services by answering Question

  9. what are difference between you & us ?

  10. they friend a also our friend

  11. the students have almost finished doing them

  12. have they ever been studying abroad

  13. the earthquake cause great disaster

  14. do they understand the lesson?

  15. they are boys & girls in the class.

BUSINESS FIELDS and CAREERS

MANAGEMENT MARKETING ACCOUNTING
General manager * Researcher * Bookkeeper
Personnel manager * Advertiser * Private accounting
Production manager * seller *Government accounting
distributor

FINANCE COMPUTER & DATA PROCESSING
* Banker * Computer operator
* financial analyst * Computer programmer
*Stockbroker * System analyst





Macth With The Term Above
1.An employ who was the most responsible in an organization
2.A specialist in analyzing the system for the computer
3.The chief of the department whose job to get the products to the costumers
4.A specialist in writing and keeping financial information
5.In between businessman in the stock exchange
6.one who owns the bank
7.An employee whose job is to operate the machine
8.The head of the department whose function is to negotiate with the employees
9.An employee whose job is to carry out a study.
10. A special in interpreting financial data who receives fee.
11.Specialist analyzing financial data.
12. The chief of manufacturing department of a company.
13.The chief of manufacturing department of company
14.A person whose job is to carry out sale promotion.
15.An accountant who works with a private company.
16.Specialist in fields of writing the software for the computer.
17.Specialist in the fields of accounting who works with government bureau.






Answer :
1.System analyst
2.general manager
3.Distributor
4.bookkeeper
5.stockbroker
6.Banker
7.Computer operator
8.Personnel manager
9.Researcher
10.Public accountant
11.Financial analyst
12.Production manager
13.Buyer
14.Advertiser
15.Private accountant
16.Computer programmer
17.Government accountant

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