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c. Total Hasil (Output) $SR(90\% )=0,9\times \ldots \ldots \ldots \ldots \ldots kek=r\ldots \ldots \ldots \ldots \ldots ekor$ Size 35 $ekor/kg=\ldots \ldots \ldots kg$ Harga Rp $90.000/kg=Rp.$ F. Laba / Rugi (")Ket : (") Coret yang tidak perlu. $=Total\quad Hasil\quad (output)\quad -\quad Total\quad Biaya\quad Produlssi(\cdots \cdots \cdots \cdots )$ - Rp __ Rp __ $=Rp\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots $ G. O/I Ratio $=\frac {Total\quad Output\quad (Rp)}{Total\quad lnput\quad (Rp)}=\frac {Rp\ldots \ldots \ldots \ldots \ldots \ldots }{Rp\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots .}=\ldots \ldots .$ Artinya : Setiap mengeluarkan Biaya Rp. 1 akan menghasilkan Rp. __ H. Break Event Point / Batas Titik Impas 1. BEP/BTI berdasarkan hasil Produksi : $Total\quad lnput\quad (Rp)\quad =\underline {Rp\ldots \ldots \ldots \ldots \ldots \ldots }=\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots g$ Artinya: Usaha tersebut impas atau tidak untung dan tidak __ apabila udang yang dihasilkan sebesar __ 2. BEP/BTI berdasarkan harga Produksi : $\frac {Total\quad lnput\quad (Rp)}{Jumlah\quad produksi(Unit)}=\frac {Rp\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots ..$ Artinya : Usaha tersebut tidak untung dan tidak rugi , apabila udang yang dihasilkan dijual dengan harga Rp __ kg 1. Pay Back Period / Jangka Waktu Pengembalian Modal $=\frac {Biaya\quad Investasi(Rp)}{Laba(Sp)}=\frac {Rp\ldots \ldots \ldots \ldots \ldots }{R(\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots .$ Artinya : Dengan keuntungan sebesar Rp. __ / Periode, maka biaya investasi yang telah dikeluarkan dapat kembali setelah produksi berlangsung selama __ perlode atau __ tahun Berdasarkan hasil analisa usaha dapat disimpulkan bahwa usaha pembesaran udang vaname di tambak plastik Politeknik KP Kupang secara ekonomis __ dan layak/tidak layak!?untuk diusahakan. Keterangan : (") coret yang tidak perlu.

SMS in the light of new rules/ regulati ons brought in force. 85. Personnel carrying out audits should be __ the areas being audited. A. Very conversant B. Familiarised with C. Independent of D. Experts in 86. A __ Should be issued for every Company complying with the requirements of the ismcode by the Administration, or by the Organisationrecogni sec I by the Admini stration . A. Safety Management Certificate B. International Shipmanagement Certificate C. Document of Compliance D. Safety and Environmental Protection Certificate 87. When verified that the Company and its shipboard management operate in accordance with the approved SMS, a __ Should be issued to the ship by the Administration or organisati onrecognised by it. A. Safety Managemen Certificate B. Certificate of Responsibility C. Document of Compliance D. Credibility Certificate 88. The Company should ensure that each ship is manned with __ seafarers in accordance withnational and internationa requirements. A. Intelligent and healthy B. Safety conscious and diligent C. Qualified, certified and medically fit D. Drug and alcohol abstaining

15. Dua macam perjalanan dinas yaitu - Cryananan Bisnis 1) Perjalanan dinas dalam negeri 2) Perjalanan dinas luar negeri Pernyataan diatas termasuk macam perjalanan dinas menurut? a. Menurut Wursanto b. Menurut Yatimah c. Menurut KBBI d. Menurut Katamso b. Menurut Seadiningsih 6. Proses penegasan kembali atau konfirmasi ulang tentang kapan pimpinan akan berangkat dengan airline (perusahaar maskapai penerbangan) adalah pengertian dari __ a. Pembelian tiket b. Reconfirmation C Shuttle flights d. Perubahan pemesanan e. Open return

B. Blaya Tetap (Fixed Cost) No. Alat/Gedung/Bangunan NB (Rp) $NS=10\% (Rp)$ (Tahun) / Tahun (Rp) Periode (Rp) Nama JUE Penyusutan Penyusutan / Sewa Sewal 1 Lahan/tanah 50.000.000 0 2 Tambak Plastik 250.000 .000 25.000 .0 oo 10 3 Instalasi Pipa D.3 cm 1.050 .000 105.000 10 4 Instalasi Pipa D 2cm 2.250 .000 225.000 10 5 Kincir 3 HP 8.000 .000 800.000 5 6 Genset 2 Phase 18.000 .000 1.800.0 DO 5 7 Pompa Air Laut 10 HP 30.000 .000 3.000 .000 5 8 Anco 600.000 0 2 9 Pompa Alcon 5.000 .000 500.000 5 10 Jala Lempar 1.000.0 oo 0 2 11 Timbangan Digital 4.000 .000 400.000 12 Keranjang Panen 1.000 .000 100.000 5 13 pHmeter 1.000.0 oo 100.000 2 14 DO meter 3.400 .000 340.00 2 15 Secchi Disk 200.000 20.000 2 16 Refraktometer 1.000 .000 100.000 2 17 Timbangan Sampling 250.000 25.000 5 18 Sterefoam 350.000 35.000 2 19 Instalasi Listrik 10.000 .000 1.000 .000 10 20 Tali Tambang Kincir 250.000 25.000 2 21 Papan Tulis 800.000 80.000 2 Rumah Jaga 8.Gudang Uk. 10 3.600 .000

7. Pada tanggal 5 Januari 2020 perusahaan salon kecantikan MAWAR membell perlengkapan dengan tunai seharga $Rp750.000,00.$ Transaksi ini dalam persamaan akuntansi mempengaruhi __ A.harta bertambah berupa perlengkapan, utang bertambah berupa Utang usaha B. harta bertambah berupa perlengkapan ,modal bertambah berupa Kas C. harta bertambah berupa perlengkapan, harta berkurang berupa Kas D. harta bertambah berupa kas, harta berkurang berupa perlengkapan E. harta berkurang berupa kas, modal berkurang berupa uang 8. Pembelian perlengkapan kantor seharga $Rp300.000,00$ dibayar tunai $Rp150.000,00$ dan sisanya dengan kredit, dari transaksi di atas dalam persamaan akuntansinya adalah __ Perlengkapan kantor (+) $Rp300.000,00$ Kas (-) $Rp150.000,00$ Utang $(-)$ $Rp150.000,00$ B. Perlengkapan kantor (+) $Rp300.000,00;$ Kas (-) $Rp150.000,00$ Utang $(+)$ $Rp150.000,00$ C. Perlengkapan kantor (+) $Rp300.000,00;Kas$ (-) $Rp300.000,00$ D. Perlengkapan kantor (+) $Rp300.000,00;$ Kas (+) $Rp150.000,00$ ; Utang $(+)$ $Rp150.000,00$ E. Perlengkapan kantor (-) $Rp300.000,00$ Utang (+) $Rp150.000,00$ Kas (-) $Rp150.000,00$ 9. Tn. Danang menyetorkan uang tunai sebesar $Rp105.200.000,00$ sebagai modal awal mengelola usaha pengiriman barang dan logistik "AMANAH" di Bogor. Oleh karena modal kurang Tn , danang meminjam uang KE BANK sebesar $Rp25.000.000,00$ Aset yang dimiliki Tn Danang untuk adalah __ A. $Rp105.175.000,00$ B $Rp125.500.000,00$ C. $Rp130.200.000,00$ D $Rp105.250.000,00$ E $Rp105.225.000,00$

81. The Company should establish and maintain procedures to control all documents which are relevant to the SMS. The Company should ensure that:1) __ __ __ A. 1) Documents are kept confidential by the Master 2) the Master reviews the documents 3) the Masterimplements the contents of documents. B. 1) Documents are approved by authorised personnel 2) Documents are to be reviewed by the Master 3) Documents are to be kept safe C. 1) Documents are in the Master's safekeeping only 2)Documents are authorised by the Classification Society 3)Documents are authorised by P & I Club. D. 1) Valid documents are available 2) Changes to documents are reviewed and approved by authorised personnel 3)Obsolete documents are removed prompt 82. The documents used to describe and implement the SMS may be referred to as the __ ... A. Ship Management Manual B. Safety Management Manual C. Ship Maintenance Manual D. Shipboard Instruction Manual 83. The Company should carry out __ To verify whether safety and pollution preventionactivi tiescomply with the Shipboard Management System ? A. Inspections by third party consultants B. Drydock Inspections C. External safety audits D. Internal safety audits 84. SMS Management reviews should be initiated at least by __ A. Analysis and investigation of accidents, results obtained due implementation of SMS. B. Changesin the market strategy, social and environmental conditions. C. Any of these D. Recommendations based on statutory /classification surveys and outdated

27. Element dasar yang dijadikan acuan manajer dalam melaksanak an kegiatan unnik mencapai tujuan disebut __

Corrective actions involves solutions which __ A. Punish the persons guilty of neglect without taking any other action afterwards. B. Investigate who was at fault and put the blame on the person(s) involved. C. May reduce or prevent occurrence of a non-conformity. D. Guaranty that there is no recurrence of a non-conformity. 79. The Company should establish procedures under SMS to identify equipment and technical systems of which the sudden failure may result in hazardous operations. Once identified ..... __ A. These items are checked at least once a week by the Master. B. Tests and other procedures should be established to ensure reliability. C. A rigid maintenance program is to be established for this equipment D. It must be ensured that each and every component of these systems and equipment is carried as spare on board. 80. The testing and maintenance of stand by equipment and inactive systems associated with alternatives should be part of the Company's maintenance plan. Example of tests are __ A. Operation of alarms and emergency shut -downs. B. Emergency and safety equipments tests (eg EPIRB, VHF, CO2 detectors) C. Any or all of the other options D. Pre-arrival and pre-departure tests 1602

16. Jelaskan definisi Pengangguran Friksional? Dan berikan contohnya!(10 Poin) $\square $ 17. Apabila terdapat Peningkatan Kasus Pengangguran Friksional di suatu provinsi dalam kurun waktu tertentu Bagaimana pemerintah menyelesaikan kasus tersebut! Jelaskan. (15 Poin) $\square $

74. The Company should establish procedures to ensure that the ship is maintained in conformity with the provisions of the relevant rules and regulations and with __ A. The by-laws of the relevant $P\& I$ club. B. The approval of the London Salvage A ssociation. C. The cooperation of the Master D. Any additional requirements which may be established by Company. 75. Objective evidence is required to confirm conformance with established maintenance requirements inclusive __ A. Of a computerised I planned maintenance system. B. Of a computerised maintenance program for diesel engines. C. Of documented procedures and instructions for the onboard work routines and verification of their implementation by the appropriate personnel. D. Of keeping work record books and inventories of deck and engine departments up to date. 76. Under the SMS as part of shipboard responsibilities, there should be routine inspections of __ A. All crewsbelongings luggage and items stowed in crew cabins. B. The accommodation. C. All machinery and ships equipment in use. D. Machinery, ships equipment and structural integrity of the ship. 77. Shipboard personnel , as part of day to day operation of the ship, should be expected to correct non -conformities whenever possible. In this respect what are "Non-Conformities"? A. Damage B. Any one these C. Deficiencies D. Defects malfunctioning