Tugas 2

Kasus Korupsi Proyek Hambalang 

 

Nama Kelompok :

Desi Faradina                  (21211881)

Dian Fitriani                    (22211026)

Hilda Agustina                (27211983)

Syarafina Ghassani         (26211986)

Worro Yuli Sudaryati      (27211467) 

 Kasus Korupsi Proyek Hambalang

              hambalang. ©2012 Merdeka.com/imam buhori

PT Adhi Karya Tbk (ADHI) adalah perusahaan yang bergerak di bidang konstruksi di Indonesia. Perusahaan yang didirikan pada tahun 1960 ini bermarkas di Jakarta, Indonesia. Perusahaan ini awalnya bernama rchitecten-Ingenicure-en Annemersbedrijf Associatie Selle en de Bruyn, Reyerse en de Vries N.V. (Associatie N.V.) saat kepemilikikannya masih di bawah Belanda. Namun sejak tanggal 11 Maret 1960, perusahaan di nasionalisasi dengan tujuan untuk memacu pembangunan infrastruktur di Indonesia. Bisnisnya termasuk layanan konstruksi, EPC, investasi infrastruktur, properti, dan real estate.

·        Kronologi Kasus Korupsi Proyek Hambalang

Semuanya menjadi terbuka ketika Koordinator Anggaran Komisi X DPR RI yang juga Bendahara Umum Partai Demokrat, Muhammad Nazaruddin, ditangkap.

Nazar mulai mengungkap pelbagai aktifitas korupsi yang melibatkannya, salah satunya korupsi pada proyek Hambalang yang ternyata juga melibatkan dedengkot-dedengkot Partai Demokrat lainnya: Anas Urbaningrum, Andi Alfian Mallarangeng, dan Angelina Sondakh.

Dalam perjalanannya, muncullah kronologi sebagai berikut:

1 Agustus 2011: KPK mulai menyelidiki kasus korupsi proyek Hambalang senilai Rp 2,5 triliun.

8 Februari 2012: Nazar menyatakan bahwa ada uang Rp 100 miliar yang dibagi-bagi, hasil dari korupsi proyek Hambalang. Rp 50 miliar digunakan untuk pemenangan Anas sebagai Ketua Umum Partai Demokrat; sisanya Rp 50 miliar dibagi-bagikan kepada anggota DPR RI, termasuk kepada Menpora Andi Alfian Mallarangeng.

9 Maret 2012: Anas membantah pernyataan Nazar. Anas bahkan berkata dengan tegas, “Satu rupiah saja Anas korupsi Hambalang, gantung Anas di Monas.

5 Juli 2012: KPK menjadikan tersangka Dedi Kusnidar, Kepala Biro Keuangan dan Rumahtangga Kemenpora. Dedi disangkakan menyalahgunakan wewenang sebagai pejabat pembuat komitmen proyek.

3 Desember 2012: KPK menjadikan tersangka Andi Alfian Mallarangeng dalam posisinya sebagai Menpora dan pengguna anggaran. Selain itu, KPK juga mencekal Zulkarnain Mallarangeng, adik Andi, dan M. Arif Taufikurrahman, pejabat PT Adhi Karya.

22 Februari 2013: KPK menjadikan tersangka Anas Urbaningrum. Anas diduga menerima gratifikasi berupa barang dan uang, terkait dengan perannya dalam proyek Hambalang.

*****

Ide pembangunan Pusat Pendidikan, Pelatihan, dan Sekolah Olahraga Nasional tercetus sejak jaman Menteri Pemuda dan Olahraga dijabat oleh Adiyaksa Dault.

Dipilihlah wilayah untuk membangun, yaitu tanah di daerah Hambalang, Bogor, Jawa Barat. Namun pembangunan urung terealisasi karena persoalan sertifikasi tanah.

Saat Menpora dijabat Andi Alfian Mallarangeng, proyek Hambalang terealisasi. Tender pun dilakukan. Pemenangnya adalah PT Adhi Karya dan PT Wijaya Karya.

Anas Urbaningrum diduga mengatur pemenangan itu bersama Muhammad Nazaruddin, Angelina Sondakh, dan teman dekat Anas, Mahfud Suroso. Masalah sertifikasi juga berhasil diselesaikan.

Pemenangan dua perusahaan BUMN itu ternyata tidak gratis. PT Dutasari Citralaras menjadi subkontraktor proyek Hambalang dan mendapat jatah senilai Rp 63 miliar.

Perusahaan yang dipimpin Mahfud itu dikomisarisi oleh Athiyyah Laila, istri Anas.

Selain itu, PT Adhi Karya juga menggelontorkan dana terima kasih senilai Rp 100 miliar.

Setengah dana itu dipakai untuk pemenangan Anas sebagai Ketua Partai Demokrat dan sisanya dibagi-bagikan oleh Mahfud kepada anggota DPR RI, termasuk kepada Menpora Andi Mallarangeng.

Selain itu, Anas juga mendapatkan gratifikasi berupa mobil Toyota Harrier dari Nazar.

·         Bukti kecurangan proyek Hambalang

            Tersangka kasus dugaan korupsi dalam proyek pembangunan Pusat Pendidikan, Pelatihan, dan Sekolah Olahraga Nasional (PPPSON) Deddy Kusnidar diketahui sempat melakukan korespondensi dengan PT Adhi Karya untuk membahas pembangunan proyek Kementerian pemuda dan Olahraga itu. Korespondensi itu juga diketahui dilakukan untuk menegaskan PT Adhi Karya tidak akan menuntut Kementerian jika pengajuan dana multiyears untuk proyek itu tidak cair.

            Berdasarkan dokumen yang diterima Sindonews Kamis (26/7/2012), pada 19 Agustus 2010 lalu Deddy memberitahukan kepada PT Adhi Karya selaku pemenang tender, jika dana yang telah ada untuk pembangunan proyek itu baru Rp262,7 miliar. Sementara proses pengajuan pelaksanaan kontrak tahun jamak (multiyears) dengan total nilai kegiatan direncanakan sebesar Rp 1,2 triliun sedang dilaksanakan.

            Dalam surat itu juga Deddy menegaskan jika pengajuan tersebut tidak disetujui, maka anggaran akan kembali pada anggaran semula, dan pihak penyedia barang dan jasa pemborong tidak akan menuntut ganti rugi kepada pengguna barang dan jasa dalam bentuk apapun.
Surat Deddy Kusdinar kepada P Adhi Karya itu menjadi bukti adanya kongkalikong untuk mengarahkan penganggaran multiyears, sekaligus kongkalikong pemenangan Adhi Karya sejak awal dalam proyek itu.

            Padahal, Kemenpora dan PT Adhi Karya baru menandatangani kontrak multiyears proyek Hambalang pada 10 Desember 2010. Sementara persetujuan kontrak tahun jamak disetujui Kementerian Keuangan melalui surat Nomor : S-553/MK.2/2010. Bukti dokumen itu sendiri diperkuat dengan pernyataan Wakil Menteri Keuangan (Wamenkeu) Anny Ratnawati yang mengatakan, Kemenpora memang telah melakukan pelanggaran aturan penganggaran, karena Kemenpora sudah melakukan kontrak kerjasama dengan pihak ketiga padahal belum ada persetujuan anggaran."Kontrak multiyears itu satu kesatuan, sehingga seharusnya sebelum kontrak multiyears disetujui, maka sebetulnya tidak diperkenankan untuk melakukan kontrak untuk hal-hal yang menjadi kesatuan dalam persetujuan multiyears," terang Anny di kantor KPK beberapa waktu lalu. Anny menegaskan aturan itu jelas tercantum dalam Peraturan Menteri Keuangan (PMK). Dimana seharusnya ada persetujuan Menteri Keuangan lebih dulu. Dengan adanya persetujuan itulah yang kemudian dapat menjadi syarat ditandatangani kontrak tahun jamak.

Berikut isi surat "kecurangan" antara Kemenpora dengan PT. Adhi Karya :

Kepada Yth
Calon Penyedia Jasa Pemborong
di Tempat

Diberitahukan dengan hormat bahwa kegiatan Pelaksaan Pembangunan Lanjutan Pusat Pendidikan, Pelatihan dan Sekolah Olahraga Nasional di Hambalang, Bogor, Jawa Barat pada Kementerian Pemuda dan Olahraga tahun anggaran 2010 adalah sebesar Rp 262.784.897.000 (Dua ratus enam puluh dua milyar tujuh ratus delapan puluh juta depalan ratus sembilan puluh tujuh ribu rupiah).

Sampai dengan saat ini, anggaran masih dalam proses pengajuan pelaksanaan kontrak tahun jamak (multiyears) dengan total nilai kegiatan direncanakan sebesar Rp1.200.000.000.000 (Satu triliun dua ratus milyar rupiah)

Bilamana pengajuan tersebut tidak mendapatkan persetujuan maka anggaran kegiatan Pelaksaan Pembangunan Lanjutan Pusat Pendidikan, Pelatihan dan Sekolah Olahraga Nasional di Hambalang, Bogor, Jawa Barat kembali ke anggaran semula dan pihak penyedia barang/jasa pemborongan tidak akan menuntut ganti rugi kepada pengguna barang/jasa dalam bentuk apapun.

Jakarta, 19 Agustus 2010
Kepala Biro Perencanaan
Selaku Pejabat Pembuat Komitmen

Drs. Deddy Kusdinar, M.Pd
NIP. 1999591223 1989 1001

Tembusan Yth:
Sekretaris Kementerian Pemuda dan Olahraga

Sumber :
http://www.merdeka.com/peristiwa/bukti-kecurangan-kemenpora-dalam-kasus-hambalang.html

      http://fajaraprianto.blogspot.com/2013/01/kasus-penyimpangan-etika-profesi.html

http://nasional.sindonews.com/read/660859/13/ini-bukti-kecurangan-proyek-hambalang

Tugas 1 (Etika Profesi Akuntansi)

Nama        :  Syarafina Ghassani

NPM         :  26211986

Kelas         :  4EB24

Hari ke-1

          Hari ini saya pergi bersama teman-teman saya,saat diperjalanan saya tidak sengaja melihat beberapa remaja yang mengendarai motor dengan kecepatan yang cukup tinggi,serta tidak memakai helm. Menurut saya hal tersebut termasuk melanggar etika berkendara,karena jika mengendarai motor tetapi tidak memperdulikan keselamatan maka dapat merugikan serta membahayakan diri sendiri dan juga orang lain.

Hari ke-2

          Hari ini saya melihat beberapa pengendara sepeda motor justru melewati trotoar yang seharusnya digunakan oleh para pejalan kaki. Menurut saya hal tersebut juga melanggar etika berkendara,karena merugikan dan mengganggu para pejalan kaki. Apabila tidak ada kesadaran diri dari masing-masing pengendara motor tersebut,bisa saja mereka menyerempet pejalan kaki yang sedang berjalan di trotoar.

Hari ke-3

          Pada saat saya sedang naik angkutan umum tiba-tiba saja ada seorang anak punk yang naik dan mengamen di dalam angkutan umum yang saya naiki. Awalnya semua baik-baik saja,tetapi setelah anak punk tersebut selesai mengamen dan tidak ada yang memberikannya uang recehan pengamen tersebut memaksa saya dan teman saya dengan cara sengaja menginjak kaki saya dan menyenggol kaki teman saya yang kebetulan duduk paling dekat dengan pengamen tersebut. Menurut saya itu sudah melanggar etika kesopanan,karena pengamen tersebut telah membuat saya dan teman saya sebagai penumpang dalam angkutan umum itu tidak nyaman dan takut atas tindakannya.

Hari ke-4

          Saat saya sedang dirumah tepatnya pukul 19.00 tiba-tiba saja saya mendengar tetangga saya menyalakan musik dengan volume yang sangat keras hingga terdengar sangat bising dan mengganggu. Menurut saya hal itu melanggar etika bertetangga,karena tidak seharusnya menyalakan musik dengan keras pada malam hari serta dengan jangka waktu yang cukup lama hingga pukul 21.00.

Hari ke-5

          Hari ini saya menemani ibu saya ke bank untuk menabung sejumlah uang,saat ibu saya sedang mengambil nomor urut tiba-tiba ada seorang bapak-bapak yang mendahului didepan loket tanpa mengambil nomor urut sesuai dengan prosedur yang telah ditetapkan oleh pihak bank. Menurut saya hal tersebut melanggar etika mengantri,karena hanya memikirkan kepentingan diri sendiri tanpa bisa mengahargai orang lain yang telah lebih dahulu mengambil nomor urut.

Hari ke-6

          Saat saya sedang membuka social media saya tidak sengaja membaca tulisan salah satu akun seseorang disebuah forum yang menjelek-jelekan kelompok lain. Menurut saya hal itu termasuk melanggar etika berinternet atau etika di dunia maya yang dapat merugikan orang tersebut karena telah melakukan pencemaran nama baik kepada pihak-pihak lain yang mungkin saja merasa tersinggung atas tulisan yang tidak seharusnya dipublikasikan.

Tugas Softskill (Reading comprehension)

How to do english reading test

Problem shaped multiple choice or multiple-choice tests are often encountered in Reading Comprehension in English language tests such as TOEFL. Here's how the test worked :

1. Should note the time that you need to do the test (20 minutes per section / sections in TOEFL)
2. Read the entire contents of the text quickly without stopping to understand a single word. First read is to obtain a general idea about the reading.
3. Refer to the text for the second time with more caution. This is when you can stop for a moment on the part may be more difficult.
4. Then, quickly read the question without looking at the answer. See if you can answer it yourself easily. Drive through the question that you can not directly jwab.
5. Refer back to questions and multiple choice answers. Skip difficult questions.
6. If you can not find an answer similar to your own answers (step 4) in question, see reading again.
7. After you answer each question, go back to reading to find any justification for your answer.
8. Later, back on the last question you can not answer directly and see if you can do it now.
9. Finally, if you still have time left, check the answer that may not be included in the text in detail

Tips:
• If you find a text that is easy, do step 3 before step 4.
• Do not ever spend any time on any one question.
• Do not worry about understanding every word in the text as Reading Comprehension focuses on common understanding.

Example :

1.  What does the passage mainly discuss?

     (A) The advantages of using wood in the colonies

     (B) The effects of an abundance of wood on the colonies
     (C) The roots of the Industrial Revolution

     (D) The difference between charcoal iron and coke iron

answer to question No. 1 is, we do not need to read the whole passage. Read only the first sentence of each paragraph. The first thing that must be considered for the type of question that asks whether the topic is the passage in question or topic each topic paragraphnya? Inquire about the topics above passage means that we must find an answer that includes all the existing paragraph in the passage.

In this case the correct answer is B because the passage discusses the plentiful supply of wood in the colonies and the advantages and disadvantages this INVOLVED. Answer A is incorrect because only advantages alone while also discusses the disadvantages passage (paragraph 4), answer C is wrong because the focus is Industrial Revolution. Answer D is wrong because the focus is the difference between charcoal iron with coke iron.

2. The word strikingly in the first paragraph is closest in meaning to

(A) realistically.

(B) dramatically.

(C) completely.

(D) immediately.

This is the point in reading about the new first refers to the passage. Inquire about the above types of vocabulary so focus only on the sentence that contains the word in question. In this matter in question is said Strikingly, the sentence that contains the word is the technology of the North American colonies did not Strikingly Differ from that of Europe, but in one respect, the colonists enjoyed a great advantage.

From the above context, the meaning of the word Strikingly approach dramatically. Details of how we can know the meaning of the word-diartikel will be discussed next article. The exact meaning of the word can only be obtained from a sentence that uses the word, Guessing Meanings from Contacts.

3. Which of the following is a common assumption about the forests of North America during the colonial period?

(A) They contained only a few types of trees.

(B) They existed only along the Atlantic seaboard.

(C) They had little or no economic value.

(D) They covered the entire continent.

Problem on the key word is common Assumption, so we scan first to get the meaning of the sentence containing the answer then. From the first sentence of the second paraghraph "The first colonists did not, as many people imagine, find an entire continent covered by a climax forest." This we can determine the correct answer. Answer surely distinguished D.

4. According to the passage, by the end of the colonial period, the price of wood in eastern cities

(A) rose quickly because wood was becoming so scarce.

(B) was much higher than it was in Britain.

(C) was slightly higher than in previous years.

(D) decreased rapidly because of lower demand for wood.

Problem on the price of wood key words, scan the sentence that contains the meaning and obtained "By the end of the colonial era, the price of wood had risen slightly in eastern cities. . . "The last sentence of paragraph 2. New specify the correct answer, and the answer is C. Slightly higher = had risen slightly

Still strong to continue the discussion on this blog toefl trick? Let us go straight to the next question which is about the number 5. Please refer to and watch carefully the following explanation!

5. What can be inferred about houses in Britain during the period written about in the passage?

(A) They were more expensive than American houses.

(B) They were generally built with imported materials.

(C) They were typically smaller than homes in North America.

(D) They were usually built from materials other than wood

Problem is the key word houses, so scan the sentence that contains the word or the meaning of the word.  "Houses and all manner of buildings were made ​​of wood to a degree unknown in Britain." So the answer is D.

sources:
http://beginerboy.blogspot.com/2011/11/cara-mengerjakan-test-reading-english.html
http://kumpulan-soal-dan-jawaban.blogspot.com/2014/04/contoh-soal-toefl-reading-comprehension.html

Tugas softskill bahasa inggris 2

STRUCTURE TOEFL

Structure is a fundamental, tangible or intangible notion referring to the recognition, observation, nature, and permanence of patterns and relationships of entities. 

What is " stucture " ?

Whatever the field of science in which you worked , you would know about the concept of " structure " . In the engineering disciplines , sociology , anthropology , art , mathematics , economics , geography , and all branches of science known concept and the term ' structure ' with different definitions . But if we look carefully , there is a common thread of all the definitions of the different concepts such .

A ' structure ' certainly presupposes the existence of three main things , namely :

1 ) parts / elements / structure -forming elements

2 ) linkages / relationships between elements / elements / sections

3 ) law / order / specific pattern that binds all the elements / elements / parts

Therefore ' structure ' implies three things mentioned above , then the same way the questions on the Structure & Written Expression is also presupposes three things . Therefore, the smallest unit being tested are sentences ( not paragraphs as in section 3 ) , then we should be able to recognize :

1 ) sentence -forming elements

2 ) relationships between elements sentence

3 ) the pattern of binding of all these elements .

example :

 A camel ______________ 30 gallons of water in ten minutes .

( a) it can drink

( b ) a large drink of

( c ) can drink

( d ) with a drink of

If seen , the above sentence contains components Subject ( ' A camel ' ) but no Verb its components ( in Indonesian we know this component as a predicate ) . So we have to find a Verb in the options provided . Of the four options , there are 2 options are NOT Verb , that option ( b ) and ( d ) , so that automatically we will ignore these two options . Answer choices ( a) contains a Verb , but still contains the Subject , that 'it ' . Because the sentence already contains Subject , option ( a) is therefore also wrong . The answer to the question above is ( c ) , considering this is the only option that contains the verb . Remember , in the 2nd part TOEFL ( Structure) answer to the question should be fit to answer the question , If the omitted verb , then seek Verb , should not be less ( no load Verb ) or more ( contain other components that are not needed ) .

About Subject and Verb

The main components of a sentence in English is Subject ( S ) and verb ( V ) . However, the term Verb (verb ) here commensurate with the predicate in Indonesian . Let us look at the following illustration :

Sentence : I'm hungry .

Subject : I

Predicate : hungry

The above sentence consists of two words , ' I ' and ' hungry ' . In the Indonesian sentence is grammatically acceptable . Judging from the type he says , components subject ' I ' is the pronoun ( Pronoun or pronouns ) , and consists of a predicate adjective ( adjective ) ' hungry ' . A sentence which contains only one form of subject pronouns and adjectives form a predicate or noun ( N ) is possible in the Indonesian .

However, unlike the case in English . The phrase ' I am hungry . ' in Indonesian is not the same as " I hungry ' , although I = I , and hungry = hungry . sentence should English is " I am hungry . " Now , that sentence contains ' am ' between I ( i ) and hungry ( hungry ) . in other words , there is an additional component in the English tongue predicate .

So far we know ' am ' as one of the 'to be' . However, if viewed in the dictionary entry ' be ' categorized as a verb ( verb ) . Therefore , the striking difference between the predicate Indonesi language and English is that the English predicate must contain a verb ( verb ) , and therefore we will refer to the basic components of English sentences as Subject & Bases Verb ( S + V ) , is no longer the S + P.

Now let's see , how many types of verb that can fill the components ' predicate ' in English :

1 ) To be : is , am , are , was , were , be , been , being .

2 ) Finite verb : drive , walk , write , say , and other variants such as says , walks , writes , drives , sleeps , and others . Included in this is kelopok 2nd form of the verb ( V2 / past ) , namely , drove , slept , wrote , said , walked , etc. .

3 ) modals : can , may , must , should , would . shall , will

4 ) Auxiliary verb : do , does, did , as well as other variants such as have , had , has .

There is no regular expressions in English which do not contain any of the groups listed above or a combination thereof . Remember : Verb form - ing ( sleeping , driving , walking , writing, etc. ) are not included in the above group considering the use of this word has rules of its own .

Now try the following questions :

The President ______________ the election by a landslide .

( a) won

( b ) he won

( c ) yesterday

( d ) fortunately

S - V Agreement , Appositive , and the Object of Preposition

Unlike in Indonesian , in English subject must be in conformity with the Verb . For example , in the sentence ' She is writing a letter ' subject ' She' and the verb ' is writing ' accords , because if I replace it with ' are writing ' , then the subject is not in conformity with the verb . Questions relating to the suitability pretty much found the TOEFL .

In general , in the context of some of the Simple Present Tense and the Past , S and V must be compatible . For example :

We are students .

We have been waiting for him for more that five hours .

She was eating dinner when I arrived .

Consider another example :

The value of precious gems is determined by their hardness and brilliance .

Although the remote location of S and V as in the example sentence above , they still have to be compatible .

In general, a short way to memorize these concepts are :

S + V + s - s

S - s + V + s

This means that if S contains the letter ' s' ( plural , eg Brothers ) then V is not using the letter ' s' ( eg work , not works ) . Vice versa . Examples .

My brothers work at the post office .

My brother works at the post office .

Apposition ( Appositive ) is a word or group of words that typically do not contain S and V , the meaning of which is equal to S , or explain S. He could be placed between the S and V are flanked by two commas , or can also be placed before the S and separated by a comma.

example :

Influenza , a common disease , has no cure .

Its apposition : 'a common disease'

or it could be :

A common disease , influenza has no cure .

Meanwhile , an S shall not contain prepositions ( preposition ) like ' at , on , in , of , with' etc. . If on an S we find the next word , then it is not included as part of S. For example , if the S is : ' The value of precious gems ' then calculated as S to be adjusted to V ( see SV Agreement ) is the part before the preposition , namely ' the value' course , remember the words which afterwards preceded by the preposition ' of ' .

So if S ' The value of precious gems ' have V ' Determines ' then S and V are NOT accords . Do not be fooled by the plural form after the preposition . Beware , participants often stuck .

It should also be noted that there exist some S which requires V is singular or plural . It is however a few exceptions . For example :

The number of single V wants .........

The number of female doctors is ..... ( not ' are ' )

A number of the Multi V desires .............

A number of students are ...... ( not ' is ' )

Uptake Words from Latin and Greek following also have irregular patterns :

Single : medium --- > media ( plural )

               bacterium --- > bacteria

               datum --- > data

               alumnus - > Alumni

               radius --- > radii

               algae - > algae

               vita - > vitae

               phenomenon - > phenomena

               criterion - > criteria

               index - > indeces

TENSES

Therefore it is only 2 forms of time alone , PAST and PRESENT , then on the TOEFL questions about tenses only two tenses are struggling in this course . Why is that ? Of the four forms of the verb , V1 , V2 , V3 , and V - ing , only V1 and V2 was related to time .

example :

1 ) She is writing a letter ( PRESENT )

2 ) She was writing a letter ( PAST )

Explanation : in sentence 1 ) : words in V that shows Present is ' is ' ( V1 ) is not ' writing ' ; in sentence 2 ) : words in V that shows is the Past ' was ' ( V2 ) instead of ' writing ' . Try to see if the form - ing ' writing ' to change due to time ? He replied NO ! ! To be honest , we often get caught saying that the existing V - ing that it is PRESENT . From now on let us understand that the V - ing that there is no relation whatsoever with the PRESENT .

Another example :

1 ) She has written her thesis .

2 ) She had written her thesis .

Explanation : in sentence 1 ) the word ' has ' ( V1 ) showed PRESENT , not ' written ' ; in sentence 2 ) kata'had ' ( V2 ) shows the PAST , not ' written ' . Once again , we sometimes get stuck as PAST understand the V3 , but V3 has nothing to do with the PAST .

In the TOEFL , questions about tenses only revolve around the issue of whether the V shape is in conformity with the context of the sentence or not ; and it was just about the only form of PAST and PRESENT . example :

In the Milkyway Galaxy , the most recently observed supernova has Appeared in 1604.

                                                                                                                                          

Verb ' has Appeared ' in the above sentence is not appropriate , given the marker 's time is past , namely 1964.

FORMULA relating to USING VERBS

Each verb has four forms , namely V1 , V2 , V3 , and V - ing . Each verb when used as a predicate , it means the verb has an S on the left or right side , there are certain formulas that need to be understood and , of course , be memorized :

S + V1 / s : They write letters every week .

                             She writes a letter every week .

The use of V1 directly after the S , can not use to be or has , have , had .

S + V2 : She wrote a letter last week .

The use of V2 also directly after the S !

S + to be + V - ing : She is writing a letter .

The use of V - ing should always be accompanied by one of the forms to be when used as a predicate . Remember : if NOT as a predicate , then V - ing may not use to be .

Example : The boy standing in the corner is naughty .

The word ' standing ' in the sentence above is NOT the one of a predicate ,

S + has / have / had / to be + V3 : She has written a letter .

Use of V3 must always be accompanied by Has / have / had / to be when used as a predicate ! Remember : if NOT as a predicate , then V3 must be ' alone ' .

Example : The letter written last week arrived today .

The word ' written ' in the sentence above is NOT a Verb , but only an Adjective . Verb ( predicate ) sentence above is ' arrived ' .

Source: http://popi-irawan.blogspot.com/p/section-ii.html