Proposal Penelitian

PENDAHULUAN

1.1            LATAR BELAKANG

Setiap perusahaan pada dasarnya didirikan untuk tujuan tertentu. Salah satu tujuan yang mendasar dari perusahaan adalah untuk mencapai tingkat laba tertentu sesuai dengan ketetapan yang telah ditentukan perusahaan, baik jangka pendek maupun jangka panjang. Pada jangka pendek khususnya, untuk mencapai laba tersebut dibutuhkan perencanaan yang sistematik agar dapat digunakan oleh semua tingkatan dari perusahaan tersebut, baik dari tingkatan terbawah sampai dengan tingkatan manajemen yang teratas.

Seperti yang kita ketahui perencanaan merupakan salah satu fungsi dari manajemen. Perencanaan dibuat dengan tujuan untuk memudahkan tugas dari manajer dalam mengadakan kegiatan perusahaan. Perencanaan juga dibuat untuk membantu manajer dalam mencapai tujuan dan sebagai alat pengawas terhadap kegitan perusahaan.

Dalam melaksanakan fungsi perencanaan, manajemen memfokuskan pada pencapaian laba maksimal baik jangka pendek maupun jangka panjang. Salah satu alat bantu untuk perencanaan jangka pendek adalah dengan menggunakan analisis biaya-voume-laba (cost-volume-profit). Analisis biaya-volume-laba merupakan teknik untuk menghitung dampak perubahaan harga jual, volume penjualan dan pengaruh biaya terhadap laba, Untuk membantu manajemen dalam perencanaan laba jangka pendek. Berbagai macam parameter yang bermanfaat untuk perencanaan laba jangka pendek diantaranya break even point (BEP), margin of safety (MOS) dan degree of operating laverage (DOL), Salah satu analisis yang akan di gunakan adalah analisis break even point (BEP). dengan metode break even point (BEP)  dapat dilakukan analisis terhadap hubungan antara biaya, volume produksi, harga jual dan laba sehingga dapat dihasilkan informasi berbagai tingkat volume produksi pada setiap jenis produksi.

Konsep analisis biaya-volume-laba termasuk dalam bidang akuntansi manajemen karena konsep ini berhubungan dengan bagaimana seseorang manajemen melaksanakan tugasnya. Konsep ini mempunyai manfaat besar, sehingga berfungsi sebagai alat manajemen yang penting. Untuk mengetahui dan menentukan berapa besar volume penjualan dan volume produksi yang harus dihasilkan agar perusahaan tidak mengalami kerugian. Dengan mempertimbangkan penghematan yang dilakukan oleh suatu perusahaan dalam menghasilkan suatu produk agar tetap menghasilkan laba yang maksimal.

1.2            RUMUSAN MASALAH

Berdasarkan latar belakang yang diuraikan diatas, penulis dapat mengambil rumusan masalah sebagai berikut :

1.     Berapakah tingkat harga dan tingkat penjualan perusahaan pada saat titik impas ?

2.     Pada tingkat penjualan berapakah agar perusahaan tidak mengalami kerugian ?

3.     Pada tingkat pendapatan berapakah perusahaan harus menutup usahanya ?

1.3            TUJUAN PENELITIAN

Berdasarkan rumusan masalah diatas yang telah dikemukakan maka tujuan penulis dalam penelitian ini adalah :

1.     Mengetahui tingkat harga dan tingkat penjualan pada titik impas.

2.     Mengetahui tingkat pendapatan pada saat perusahaan harus menutup usahanya.

3.     Mengetahui tingkat penjualan yang boleh turun dari tingkat penjualan yang diharapkan agar perusahaan tidak mengalami kerugian.

1.4            KEGUNAAN PENELITIAN

Kegunaan penelitian yang ingin dicapai oleh penulis agar penulisan ini dapat berguna vagu mahasiswa dalam mempelajari tentang hubungan biaya dengan volume penjualan dan laba dan terlebih terhadap manajemen perusahaan untuk mengambil keputusan dalam penetapan harga jual pada CV. ADHIRA JAYA.

1.5            BATASAN MASALAH

Penulis membatas permasalahan pada analisis biaya-volume-laba dengan titik impas (BEP) , margin of safety (MOS), degree of operating leverage (DOL) dengan data yang digunakan adalah bulan januari – april tahun 2014.

TINJAUAN PUSTAKA

1             

2             

2.1            Kajian Penelitian sejenis

1.     ANALISIS KOMPISIS PENJUALAN UNTUK PERENCANAAN LABA JANGKA PENDEK PADA PERUSAHAAN CITRA RASA BAKERY

TUNIK DWI IRIYANI, PI, FE, AKUNTANSI, UNIVERSITAS GUNADARMA 2007

Pada penelitian ini yang menjadi objek penilitian adalah data produksi perusahaan citra bakery yang bergerak pada bidang industri makanan yaitu roti dengan menggunakan metode wawancara.

2.     ANALAISI BREAK EVEN POINT SEBAGAI PERENCANA LABA PADA UNIT USAHA TAHU WIJAYA

ARDHI HIDAYAT, PI , FE , AKUNTANSI , UNIVERSITAS GUNADARMA 2003

Pada penelitian ilmiah ini objek yang digunakan adalah data lbiaya produksi usaha tahu wijaya yang berproduksi pada bidang makanan yaitu tahu dengan metode wawancara.

2.2 Pengertian break even

Menurut mulyadi dalam bukunya “akuntansi manajemen” Break even adalah suatu keadaan usaha yang tidak memperoleh laba dan tidak menderita kerugian. Dengan kata lain, suatu usha dikatakan impas jika jumlah pendapatan (revenue) sama dengan jumlah biaya, atau apabila laba kontribusi hanya digunakan un tuk menutup biaya tetap saja. Masih menurut Mulyadi analisi break even adalah suatu cara untuk mengetahui volume penjualan minimum agar suatu usaha tidak mendertia rugi, tetapi juga belum mmeperoleh laba (dengan kata lain labanya sama dengan nol).

Menurut Bambang RIyanto dalam Bukunya “Dasar-Dasar Pembelanjaan Perusahaan”  mengatakan Break Even adalah suatu teknik analisa untuk mempelajari hubungan antara biaya tetap, biaya variabel, keuntungan dan volume kegiatan atau sering disebut “Cost-Profit-Volume Analysis”.

2.3 Asumsi-Asumsi Break Even

     Asumsi-asumsi Break Even menurut Bambang Riyanto didalam bukunya :Dasar-Dasar Pembelanjaan Perusahaan” adalah : Dalam analisa break even kita dapat mengasumsikan bebrapa hal dasar yaitu :

Ø Biaya didalam perusahaan dibagi dalam golongan biaya variabel dan golongan biaya tetap.

Ø Besarnya biaya variabel secara totalis berubah-ubag secara proporsional dengan volume produksi/penjualan. Ini berarti bahwa biaya variabel perunitnya adalah tetap sama.

Ø Besarnya biaya tetap secara totalis tidak berubah meskipun ada perubahan volume prodksi/penjualan. Ini berarti biaya tetap perunitnya berubah-ubah karena perubahan volume kegiatan.

Ø Harga jual perunit tidak berubah selama periode yang dianalisa.

Ø Perusahaan hanya memproduksi satu macam produk.

                       

2.4 Kegunaan Break even Point

Menurut Bambang Riyanto didalam bukunya “Dasar-Dasar Pembelnajaan Perusahaan” kegunaan BEP adalah untuk menentukan batas titik produksi berapa perusahaan untuk tidak rugi juga tidak mendapatkan keuntungan.

METODELOGI PENELETIAN

A.   Data Penelitian

a.     Sumber data : Sumber atau data penelitian yang diteliti adalah data biaya variabel, biaya tetap dan laba perusahaan.

b.     Jenis data : analisis yang digunakan dalam penelitian ini adalah analisis kualitatif dimana peneliti melakakuan dan mendeskripsikan hasil perhitungan biaya-volume-laba perusahaan dengan menggunakan metode break even point.

c.      Tipe data : data primer adalah data yang didapat dengan melakaukan wawancara langsung kepada manajemen perusahaan .

B.   Objek Penelitian

Objek penelitan yang diteliti dalam penelitian ini adalah data berupa laporan biaya produksi yaitu biaya variabel , biaya tetap , serta laba perusahaan .

C.   Periode Penelitian

Periode Penelitian yang diteliti adalah tahun buku perusahaan bulan januari-april 2014

D.   Variabel dan Model Penelitian

Variabel yang digunakan adalah data berupa laporan biaya varibel , biaya tetap dan laporan laba pada CV. ADHIRA JAYA bulan januari-april 2014.

Model Penelitian yang penulis lakukan yaitu model penelitian dengan menggunakan pendekatan penelitian deskriptif. Penelitian ini dilakukan melalui penelitian studi kaus dalam suatu perusahaan untuk mendapat gambaran umum tentang titik impas perusahaan.

E.   Alat analisis

Alat analisis yang penulis gunakan adalah analisis kualitatif. Dimana peneliti akan melakukan dan mendeskripsikan hasil perhitungan titik impas pada perusahaan.

F.     Model Analisis

Model yang penulis gunakan adalah model analisis kualitatif.      

RENCANA BIAYA PENELITIAN

Rincian biaya yang akan dikeluarkan sehubungan dengan penelitian yang akan dilakukan penulis yaitu :

a)     Biaya akomodasi           Rp. 50.000

b)    Biaya bensin                  Rp. 25.000

c)     Biaya komunikasi                   Rp. 50.000

d)    Total biaya                    Rp. 125.000

JADWAL WAKTU PENELITIAN

Waktu yang penulis tentukan dalam melakukan penelitian ini setiap hari rabu dan kamis  dirumah salah satu staf produksi perusahaan.

Waktu penelitian dilakukan penulis sejak bulan maret lalu dengan meminta bebrapa data yang diperlukan guna memperlancar jalannya penelitian.

DAFTAR PUSTAKA

Priska. K. londo , P. o. V Waleleng , R. A, J. Legrans-A & Femi H. Elly. 2013. Analisis Break Even Point (BEP) Usaha Ternak Sapi Berah “TAREKAT MSC” Di Kelurahan Pinaras Kota Tomohon. Jurnal Zootak. Universitas SAM RATULANGI MANADO.

Dewi Rakhmawati. 2008. Analisis Break Even Point Pada Usaha Pengolahan Pucuk daun Teh (kasus di pabrik teh sumber daun kabupaten cianjur). Jurnal akuntansi . Universitas Sebelas Maret Surakarta.

Bambang  Riyanto, Dasar-Dasar Pembelanjaan Perusahaan, Cetakkan 6, Yogyakarta; BPFE, 1999.

Mulyadi, Akuntansi Manajemen : Konsep, Manfaat, dan Rekayasa , Edisi – 2 Cetakkan ke - 2, Yogyakarta; Sekolah Tinggi Ilmu Ekonomi YKPN, 1997

Climbing Fence, Ferdinand Sinaga prohibited Strengthen national team.

VIVAbola - Two players Persib Bandung, Ferdinand Sinaga and Vladimir Vujovic, summons Disciplinary Commission PSSI, Saturday, May 31, 2014. Both come in different cases and arrive at the PSSI office around 13:30 pm with a live session for approximately one hour.

Ferdinand was called Komdis PSSI above cases climb fence ASEAN after Indonesia national team against All Star, some time ago. In addition, former Semen Padang is also faced with a towel incident when Persib Bandung Raya Pelita met.

For the case of climbing the fence, Ferdinand sanctioned ban on two-time defending Indonesian national team two times plus a fine of Rp 50 million. As for the case of a towel (Ferdinand belebihan protest against the PBR goalkeeper towel hooked on the goal nets), Ferdinand only fined Rp25 million.

"For the national team he was judged to have hurt the emblem of Garuda. Due to getting a uniform is not easy. Essence of this behavior is bad and must be stopped" said Chairman of PSSI Komdis, Hinca Panjaitan, told reporters after the hearing.

While Vujovic questioning related to his comments on Twitter. In his Twitter account, the Serbian was considered that the Indonesian Super League champions prearranged.

For this case, Komdis not impose a sanction whatsoever. Komdis just ask the club to clarify the issue to the media. "Our club is loud warning. Club must argue that in order not to be considered true. Club must learn to remind players to comment on social media" Tutur Hinca

"Technically we also can not prove. Because twitter account could not be opened. Finally we stop this case," he continued. Related to this calling, Vujovic would not comment. Vujovic said, this is done for the good of himself.

My comment : To respond to these two things should PSSI as the highest in the caste organization of football Indonesia should be more astute in making decisions. do not just ask for money just fine without knowing what is actually happening in the field.

Sumber : http://bola.viva.co.id/news/read/508558-panjat-pagar--ferdinand-sinaga-dilarang-perkuat-timnas

Strategy of Structure Toefl

Your purpose is to determine what is needed to complete the sentence correctly.

2.      Then study each answer based on how well it completes the sentence.
     Eliminate answers that do not complete the sentence correctly.

3.      Do not try to eliminate incorrect answers by looking only at the answers.
    The incorrect answers are generally correct by themselves. The incorrect answers are generally incorrect only when used to complete the sentence.

4.      Never leave any answers blank.
    Be sure to answer each question even if you are unsure of the correct response.

5.      Do not spend too much time on the Structure questions.
    Be sure to leave adequate time for the Written Expression questions

The ten problems or  skills are:

1. Problem with  Subject and Verbs

2. Problem with  Objects of Prepositions

3. Problem with Present Participles

4. Problem with Past Participles

5. Problem with Coordinate Connectors

6. Problem with  Adverb Clause Connectors

7. Problem with Noun Clause Connectors

8. Problem with Noun Clause Connectors/Subjects

9. Problem with Adjective Clause Connectors

10. Problem with Adjective Clause Connectors/Subject

Example question ;

This section is designed to measure your ability to recognize language that is appropriate for standard written English.

1. The Eiffel Tower ___________ Paris, France.

a. landmarks

b. is landmarked in

c. is a landmark in

d. is in a landmark

2. Young deer _________.

a. are called fawns

b. be fawns

c. is fawns

d. are fawns called

In answer to the question of listening strategies in the TOEFL test

TOEFL (  Test of English as a Foreign Language) is one of the tests to measure proficiency in the English language are expressed in scores. TOEFL is often used by people who will continue their education. Not only for education, usually companies also provide TOEFL score requirements munimal 450.

TOEFL TEST consisting of three (3) major sections, namely Listening Comprehension, Structure and Written Expression , and Reading Comprehension . first part of the TOEFL test is a listening comprehension where participants will listen to a few short dialogue, the dialogue length, and the long speech followed by a question the answer is in the paper choices matter.

Most people who take the test will be admitted toefl difficult in the listening . Listening requires us memahani that are made ​​by the speakers, we must know what the answer to answer the questions of the speakers.

Therefore, in addition to learning we must also occasionally do the questions toefl. actual TOEFL test requires the ability sump besides a sa english also deals with the strategy used when answering the questions. 

In answer to the question of listening strategies in the TOEFL test

Research and experience many English language learners demonstrate that listening comprehension (listening and understanding) is one of the most difficult skills to master. Growing challenges in the context of language tests such as TOEFL, TOEIC, or IELTS.

Here are some strategies to answer the toefl listening test:

General Strategy

a.      Understand the forms of the command (Direction on each piece (part) well before the big day)

b.   Read-choice answers each question when the narrator was reading direction and example problems (Directio already read before the day)

c.      Listen to full concentration and focus your attention on the conversation you are listening

d.      Maximize ability listeing the first questions of each part

Special Strategies

PART I : Longer Conversation

• When the narrator discuss the direction par B should read the answer choices at a glance and then record it and predict what the theme will be discussed
• When listening to the conversation, you must know the theme / topic being discussed
• Beware on each question
• Observe the conditions and situations that occur during a conversation that involves the time and place pembicaraaan, what and who discussed

PART II : Short Conversation

• Focusing on the speaker to hear the second 
• Do not panic when you do not understand the conversation verbatim in a unified, just to capture the ideas and content of the conversation
• If you can not understand what diucapakan second speaker, choose the best answer is different from what you hear 
• Understand the functional forms of expression (agreement, suggestion, suprice, etc.), idiomatic expressions and situations when the conversation is done

PART III : Short Talk

• If you have plenty of time, take a look at the answer choices listed in a booklet and find the key word 
• Vigilant talks in sentences first because usually a topic for the next sentences 
• Focusing listen to things related to 5-WH questions (What, Why, Who, When, Where and How) 
• Draw conclusions on the situation that occurs when the conversation is done.

The following are tips and tricks in doing TOEFL Test :

1.  In the listening section concentrate fully when the conversation / narrative / heard about, this should be done so that you can understand the conversation / narrative / questions well and complete. Do not look at the answer choices during a conversation / narrative / heard about, because it will only will reduce your concentration. 
2. In the reading section do not directly read all the contents of the reading because it will only waste your time. Read the first sentence of each paragraph in advance to be able to understand the main ideas in each paragraph, so you will be able to quickly map the approximate answer of question that you will do what is in the paragraph. To answer these types of questions are asked the main thoughts of reading you do not need to read the paragraph in its entirety, you will immediately know the answer when you've answered the questions related to the readings. 
3. Do not let your answer sheet there are empty. If your answer sheets still empty towards the end of the exam, just answer with the same answer (most likely the correct answer from the remaining unanswered question is 25%, if you are lucky to be bigger than that). 

Listening Comprehension Sample Questions Transcript

Sample Item A

On the recording, you will hear:

(Narrator):	Listen to a high school principal talking to the school's students.
(Man):	I have a very special announcement to make. This year, not just one, but three of our students will be receiving national awards for their academic achievements. Krista Conner, Martin Chan, and Shriya Patel have all been chosen for their hard work and consistently high marks. It is very unusual for one school to have so many students receive this award in a single year.
(Narrator):	What is the subject of the announcement?

In your test book, you will read:
1. What is the subject of the announcement?

1. The school will be adding new classes.
2. Three new teachers will be working at the school.
3. Some students have received an award.
4. The school is getting its own newspaper.

Sample Item B

On the recording, you will hear:

(Narrator):	Listen to a teacher making an announcement at the end of the day.
(Man):	Remember that a team of painters is coming in tomorrow to paint the walls. In this box on my desk are sheets of plastic that I want you to slip over your desks. Make sure you cover your desks completely so that no paint gets on them. Everything will be finished and the plastic will be removed by the time we return on Monday.
(Narrator):	What does the teacher want the students to do?

In your test book, you will read:
2. What does the teacher want the students to do?

1. Take everything out of their desks
2. Put the painting supplies in plastic bags
3. Bring paints with them to school on Monday
4. Put covers on their desks to keep the paint off

Sample Set A

On the recording, you will hear:

(Narrator):	Listen to a conversation between two friends at school.
(Boy):	Hi, Lisa.
(Girl):	Hi, Jeff. Hey, have you been to the art room today?
(Boy):	No, why?
(Girl):	Well, Mr. Jennings hung up a notice about a big project that's going on downtown. You know how the city's been doing a lot of work to fix up Main Street—you know, to make it look nicer? Well, they're going to create a mural.
(Boy):	You mean, like, make a painting on the entire wall of a building?
(Girl):	Exactly!
(Boy):	But where?
(Girl):	It's that big wall on the side of the public library. And students from this school are going to do the whole thing ... create a design, and paint it, and everything. I wish I could be a part of it, but I'm too busy.
(Boy):	[excitedly] Cool! I'd love to help design a mural. Imagine everyone in town walking past that wall and seeing my artwork, every day.
(Girl):	I thought you'd be interested. They want the mural to be about nature, so I guess all the design ideas students come up with should have a nature theme.
(Boy):	That makes sense—they've been planting so many trees and plants along the streets and in the park.
(Girl):	If you're interested you should talk with Mr. Jennings.
(Boy):	[half listening, daydreaming] This could be so much fun. Maybe I'll try to visit the zoo this weekend ... you know, to see the wild animals and get some ideas, something to inspire me!
(Girl):	[with humor] Well maybe you should go to the art room first to get more information from Mr. Jennings.
(Boy):	[slightly sheepishly] Oh yeah. Good idea. Thanks for letting me know, Lisa! I'll go there right away.
(Narrator):	Now answer the questions.

In your test book, you will read:
3. What are the speakers mainly discussing?

1. A new art project in the city
2. An assignment for their art class
3. An art display inside the public library
4. A painting that the girl saw downtown

4. Why is the boy excited?

1. A famous artist is going to visit his class.
2. His artwork might be seen by many people.
3. His class might visit an art museum.
4. He is getting a good grade in his art class.

5. Where does the boy say he may go this weekend?

1. To the zoo
2. To an art store
3. To Main Street
4. To the public library

6. Why does the girl suggest that the boy go to the art room?

1. So that he can hand in his homework
2. So that he can sign up for a class trip
3. So that he can see a new painting
4. So that he can talk to the teacher

Sample Set B

On the recording, you will hear:

Script Text:
(Narrator):	Listen to a teacher talking in a biology class.
(Woman):	We've talked before about how ants live and work together in huge communities. Well, one particular kind of ant community also grows its own food. So you could say these ants are like people—like farmers. And what do these ants grow? They grow fungi [FUN-guy]. Fungi are kind of like plants—mushrooms are a kind of fungi. These ants have gardens, you could say, in their underground nests. This is where the fungi are grown. Now, this particular kind of ant is called a leafcutter ant. Because of their name, people often think that leafcutter ants eat leaves. If they cut up leaves they must eat them, right? Well, they don't! They actually use the leaves as a kind of fertilizer. Leafcutter ants go out of their nests looking for leaves from plants or trees. They cut the leaves off and carry them underground . . . and then feed the leaves to the fungi—the fungi are able to absorb nutrients from the leaves. What the ants eat are the fungi that they grow. In that way, they are like farmers! The amazing thing about these ants is that the leaves they get are often larger and heavier than the ants themselves. If a leaf is too large, leafcutter ants will often cut it up into smaller pieces—but not all the time. Some ants carry whole leaves back into the nest. In fact, some experiments have been done to measure the heaviest leaf a leafcutter ant can lift without cutting it. It turns out, it depends on the individual ant. Some are stronger than others. The experiments showed that some "super ants" can lift leaves about 100 times the weight of their body!
(Narrator):	Now answer the questions.

In your test book, you will read:
7. What is the main topic of the talk?

1. A newly discovered type of ant
2. A type of ant with unusual skills
3. An increase in the population of one type of ant
4. A type of ant that could be dangerous to humans

8. According to the teacher, what is one activity that both leafcutter ants and people do?

1. Clean their food
2. Grow their own food
3. Eat several times a day
4. Feed their young special food

9. What does the teacher say many people think must be true about leafcutter ants?

1. They eat leaves.
2. They live in plants.
3. They have sharp teeth.
4. They are especially large.

10. What did the experiments show about leafcutter ants?

1. How fast they grow
2. Which plants they eat
3. Where they look for leaves
4. How much weight they can carry

Example Toefl Test Reading .

1. The committee has met twice and ....

    A. they reached a final decision

    B. a final decision was reached

    C. its decision was reached

    D. it has reached a final decision

2. The manager won't be able to attend the shareholders' meeting tomorrow because....

    A. he must to give a lecture

    B. he will be giving a lecture

    C. of he will give lecture

    D. he will have giving a lecture

3. Brenda's score on the test is the highest in class.

    A. She should study hard last night.

    B. She should have studied hard last night.

    C. She must have studied hard last night.

    D. She had to study hard last night

4. To answer accurately is more important than...

    A. to finish quickly

    B. a quick finish

    C. you finish it quickly

    D. quick finish

5. Having been served lunch,....

    A. the problems were discussed by the participants.

    B. the participants discuss the problems.

    C. it was discussed by the participants.

    D. A discussion of the problems were made by the participants.

6. East Kalimantan relies heavily on income from oil and natural gas, and....

    A. Aceh province also.

    B. Aceh province too.

    C. Aceh province is as well.

    D. so does Aceh province.

7. The participants have had some problems deciding....

    A. when they should announce the result of the meeting.

    B. when are they sgoing to announce the result of the meeting.

    C. when should they announce the result of the meeting.

    D. the time when the result of the meeting to announce.

8. This year will be more difficult for our organization because....

    A. we have less money and volunteers than last year.

    B. there is a little money and volunteers than last year.

    C. it has less money and fewer volunteers than it had last year.

    D. it has fewer money and less volunteers than it had last year.

9. Professor Baker told his students that...

    A. they can turn over their reports on Mondays.

    B. the reports can turn over on Monday.

    C. they could hand in their reports on Monday.

    D. the reports they can hand in on Monday.

10. The adder is a venomous snake ... bite may prove fatal to humans.

      A. its

      B. whom its

      C. that

      D. whose

11. .... a bee colony gets, the more the queen's egglaying capability diminishers.

      A. It is more overcrowded.

      B. The more overcrowded.

      C. More overcrowded than.

      D. More than overcrowded.

12. The chairwoman requested that ....

      A. the participants studied more careful the problem.

      B. the participants study the problem more carefully.

      C. the participants studied  the problem with more careful.

      D. the problem be studied more carefully.

13. Unlike the earth, which rotates once every twenty-four hours ... once every ten hours.

      A. the rotation of Jupiter

      B. Jupiter rotates

      C. Jupiter rotation

      D. Jupiter rotate

14. Jackson,... capital of Mississippi, is the largest city in the state.

      A. the

      B. it is the

      C. is the

      D. where the

15. The various types of bacteria are classified according to...shapes.

      A. whose

      B. how they are

      C. have

      D. their

KUNCI JAWABAN

1. D                         11. B                      

2. B                         12. B                      

3. C                         13. B                       

4. A                         14. A                       

5. B                         15. D                      

6. D                         

7. C                         

8. C                         

9. C                         

10.D  

Sumber : http://www.kursusmudahbahasainggris.com/2013/10/contoh-soal-toefl-structure-lengkap.html
               http://emir-adenaury.blogspot.com/2014/02/tips-dan-trik-mengerjakan-toefl-pbt.html
               http://www.ets.org/toefl_junior/prepare/standard_sample_questions/listening_comprehension_transcript