ENGLISH COMPREHENSION TEST

The test is conducted to determine the ability of the participant, especially in understanding English by
translating text and giving opinions. The time allocated for this test is 110 minutes. The participant of
this test is not allowed to use any translating device (e.g. Google Translate). The test consists of three
parts which would be explained below.

Part 1 Translate the text into English on the right side of the pages

Part 2 Write down your point of view about the passage provided

Part 3 Write down your future goals (regarding career/jobs)

LAPORAN AUDITOR INDEPENDEN
Laporan No.
Yth. Ketua
Yayasan XXX
Laporan Audit atas Laporan Keuangan
Kami telah melakukan audit atas laporan
keuangan anggaran dan pengeluaran proyek
berjudul “Reducing the Impact of Water Pollution
Using a Waste Control Application” dari Yayasan
XXX yang didanai oleh Global Health Institute
(GHI) untuk periode 15 Juni 2019 - 31 Agustus
2020 dan ringkasan kebijakan akuntansi penting
serta informasi penjelasan lainnya.
Tanggung Jawab Manajemen atas Laporan
Keuangan
Manajemen Yayasan XXX bertanggung jawab
atas penyusunan dan penyajian yang adil atas
laporan keuangan tersebut sesuai dengan Standar
Akuntansi Keuangan Internasional, serta untuk
pengendalian internal yang ditentukan manajemen
diperlukan untuk memungkinkan penyusunan
laporan keuangan yang bebas dari salah saji
material, baik karena penipuan atau kesalahan.
Tanggung Jawab Auditor
Tanggung jawab kami adalah untuk menyatakan
opini atas laporan keuangan tersebut berdasarkan
audit kami. Kami melaksanakan audit kami sesuai
dengan Standar Audit Internadional (ISA) 800
atau 805. Standar tersebut mengharuskan kami
untuk mematuhi ketentuan etika, merencanakan,
dan melaksanakan audit untuk memperoleh
keyakinan memadai tentang apakah laporan
keuangan tersebut bebas dari salah saji material.
INDEPENDENT
AUDITOR’S REPORT
Report No
Dear Chairman
Xxx foundation
Audit Report On Financial Statement
We have conducted an audit of the report of
budget and expenditure of the project entitled
“Reducing the Impact of Water Pollution Using a
Waste Control Application” dari Yayasan XXX
yang didanai oleh Global Health Institute (GHI)”
for the period 15 june 2019 – 31 august 2020 and
a summary of accounting policies and other
explanatory information.
Management responsibility for Financial
statement
The management of Yayasan XXX is responsible
for the preparation and fair presentation of these
financial statements in accordance with
international Financial Accounting Standars, as
well as for internal controls determined by
management to be necessary to enable the
preparation of financial statements that are free
from material misstatement, whether due to fraud
or error.
Auditors' Responsibilities
Our responsibility is to express an opinion on
these financial statements based on our audit. We
perform our audit in accordance with International
Auditing Standards (ISA) 800 or 805. Those
standards require us to comply with ethical
requirements, plan and perform the audit to obtain
reasonable assurance about whether the financial
statements are free from material misstatement.
INDEPENDENT AUDITOR’S REPORT
Laporan No.
0077/0946/AU.2/12/1052-1/1/IX/2020
Suatu audit melibatkan pelaksanaan prosedur
untuk memperoleh bukti audit tentang jumlah dan
pengungkapan dalam laporan keuangan. Prosedur
tersebut dipilih berdasarkan pertimbangan auditor,
termasuk penilaian risiko kesalahan penyajian
material dalam laporan keuangan, baik yang
disebabkan oleh kecurangan maupun kesalahan.
Dalam membuat penilaian risiko tersebut, auditor
mempertimbangkan pengendalian internal yang
relevan dengan penyusunan dan penyajian wajar
entitas atas laporan keuangan dalam rangka
merancang prosedur audit yang tepat dalam
keadaan tersebut, tetapi tidak untuk tujuan
menyatakan opini atas efektivitas internal entitas
kontrol. Suatu audit juga mencakup
pengevaluasian atas ketepatan kebijakan akuntansi
yang digunakan dan kewajaran estimasi akuntansi
yang dibuat oleh manajemen, serta
pengevaluasian atas penyajian laporan keuangan
secara keseluruhan.
Kami yakin bahwa bukti audit yang kami peroleh
sudah cukup dan tepat untuk menjadi dasar opini
audit kami.
Opini
Menurut kami, laporan keuangan terlampir
menyajikan secara wajar dalam semua hal
INDEPENDENT AUDITOR'S REPORT
Report No. 0077/0946/AU.2/12/1052-1/1/IX/2020
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures
in the financial statements. These procedures were
selected based on the auditor's judgment,
including an assessment of the risks of material
misstatement of the financial statements, whether
due to fraud or error. In making such risk
assessments, the auditor considers internal control
relevant to the entity's preparation and fair
presentation of the financial statements in order to
design audit procedures that are appropriate in the
circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the
entity's internal controls. An audit also includes
evaluating the appropriateness of the accounting
policies used and the reasonableness of
accounting estimates made by management, as
well as evaluating the presentation of the financial
statements as a whole.
We believe that the audit evidence we have
obtained is sufficient and appropriate to form the
basis of our audit opinion.
Opinion
In our opinion, the attached financial statements
present fairly in all material respects the financial
statements of the budget and expenditures of the
“Reducing the Impact of Water Pollution Using a
Waste Control Application” project from the XXX
material laporan keuangan anggaran dan Foundation funded by the
pengeluaran proyek “Reducing the Impact of Global Health Institute
Water Pollution Using a Waste Control (GHI) for the period 15 June 2019 - 31 August
Application” dari Yayasan XXX yang didanai 2020 complies with International Financial
oleh Global Health Institute (GHI) periode 15 Accounting Standards
Juni 2019 - 31 Agustus 2020 telah sesuai dengan
Standar Akuntansi Keuangan Internasional.
 PART 2
ENGLISH COMPREHENSION TEST

Read the passage carefully.

Indonesia’s GDP to decline more than thought as virus keeps spreading: IMF

Adrian Wail Akhlas

The Jakarta Post

Indonesia’s economic downturn is likely to be worse than previously expected as Southeast Asia’s largest economy
struggles to contain the coronavirus pandemic, says the International Monetary Fund (IMF). Indonesia’s gross domestic
product (GDP) is now expected to shrink by 1.5 percent this year rather than the 0.3 percent contraction the IMF had
projected in June. The downward revision for Indonesia comes as the IMF has turned less pessimistic about the global
economy, according to the October update of the World Economic Outlook, published on Tuesday.

Indonesia’s economic state remains precarious because of the continuing spread of the pandemic and the adverse
impact on severely affected sectors, such as tourism, the Washington-based institution said. “All emerging market and
developing economy regions are expected to contract this year, including notably emerging Asia, where large
economies, such as India and Indonesia, continue to try to bring the pandemic under control,” the IMF said in its report.
Indonesia has been struggling to contain the outbreak in the country as COVID-19 cases reached 340,622 with more
than 12,000 deaths as of Tuesday afternoon, official data show. The country has been adding around 3,000 to 4,000
cases daily since Sept. 19. The IMF projection is largely in line with the government’s estimate for a full-year
contraction of 0.6 percent to 1.7 percent made in late September, down from GDP growth of 5.02 percent in 2019.
Indonesia’s GDP was down 5.32 percent year-on-year (yoy) in the second quarter due to falling household spending
and investment, with economists and government officials projecting another contraction in the third quarter, which
would mark a recession.

The global economy, meanwhile, is expected to shrink by 4.4 percent this year, a less severe contraction compared to
the IMF’s previous estimate of 4.9 percent, due to better-than-expected second-quarter GDP data in countries where
activity began to improve after lockdowns and signs of rapid recovery in the third quarter. GDP figures could have been
much weaker had it not been for “sizable, swift, and unprecedented” fiscal, monetary and regulatory responses that
maintained income for households, cash flow for firms and credit provision, according to IMF economic counselor Gita
Gopinath. “Collectively, these actions have so far prevented a recurrence of the financial catastrophe of 2008 and
2009,” she said in the report. “While the global economy is coming back, the ascent will likely be long, uneven and
uncertain.” The pandemic will reverse the progress made since the 1990s in reducing global poverty and will increase
inequality, as the IMF expects nearly 90 million people to fall into poverty this year.

In Indonesia, the government has said it expects an additional 4 million Indonesians to fall into poverty and 5.5 million
people to lose their jobs during the coronavirus pandemic. The IMF expects the global economy to rebound and grow
by 5.2 percent in 2021, while Indonesia’s economy is expected to expand by 6.1 percent. Although social distancing
would continue into 2021, it may fade over time as vaccine coverage expanded and governments’ fiscal support was
extended, IMF said. Risks, however, loomed for the global economy, such as further outbreaks, premature withdrawal
of policy support as well as liquidity shortfalls and insolvencies. As countries reopened their economies, the IMF urged
governments to support the recovery by facilitating the reallocation of workers and resources to sectors less affected by
social distancing and providing stimulus where needed. “

Furthermore, investment in healthcare, education and infrastructure projects could help support the economy,” it said.
“Moreover, as lifelines are unwound, social spending should be expanded to protect the most vulnerable where gaps
exist in the safety net.” The government’s efforts to contain the pandemic and extended fiscal support would help boost
economic growth to 5 percent in 2021, the Finance Ministry’s Fiscal Policy Agency director for state budget policy,
What is your view on the idea that the economic downturn gives big impact in poverty?
Support your position with reasoning and examples taken from your reading, experiences, or observations.

Write your point of view in around 300 words.

Your Answer:

A country's economic downturn will lead to poverty in society. The government should do equity by
reducing poverty which must be carried out on job training, also providing encouragement to the
community in doing work and providing capital to people in need in opening a business for example the
government makes a pre-employment program there the government provides training that can be
used by the community in honing skills them to use in their business. There is another example in our
education world that there is now an independent learning curriculum. There students are trained in
non-academic activities such as carrying out an internship somewhere and having an internship can
hone students in addition to getting the theory given by the lecturer

apart from providing training to the community, the government must carry out equitable development
in Indonesia, especially development outside Java. like the roads in Kalimantan, many roads are very
damaged and need repairs. if the road is damaged in an area the distribution of food and clothing will
be hampered. besides that it also hampers people's journey to school.
PART 3
What are your future goals regarding to the career/jobs?
Please elaborate your future goals regarding to the career/jobs approximately in 500 words.

Your future goals: