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Adjectives & Adverbs

Adjectives

1. Definition adjectives (ADJECTIVE)

               Adjectives or adjective is a word which band is used to describe nouns (nouns).

example:

active = active

bad = ugly

beautiful = beautiful

= busy busy

smart clever =

diligent = diligent

In accordance with its function, adjectives are usually placed in front of the noun.

example:

- They are clever students

   (They are a good student.)

- He is a busy worker.

(He is a busy professional.)

2. Use of adjective (adjectives)

               All adjectives or adjectives in a sentence examples above describe a noun in front of him. Adjectives can be used on the noun in the singular (singular) or plural (plural). Adjectives in the singular and plural unchanged. Section that changes is to be and the noun, which is adapted to the singular or plural.

example:

- She is a clever student. ------------------> Singular / single

  (He is a good student.)

- Diana and Ferdy are clever students .-----> plural / plural

  (Diana and Ferdy is a good student.)

- I am busy. -------------------------------> Singular / single

  (I am busy.)

- We are busy. ----------------------------> Plural / plural

- We are busy. ----------------------------> plural / jamak

When two or more adjective before the noun, the adjectives are placed directly in sequence.

example:

- A funny short story.

  (A short story that is funny.)

- A pretty blonde girl.

  (A pretty blond girl.)

However, if there are two or more adjective that shows the colors, they must be separated by the word "and" between the adjective.

example:

- A blue, red and yellow jacket.

  (A blue jacket, red and yellow.)

- My black and white photo.

  (Photo black and white to me.)

In addition to the provisions mentioned above, adjective also generally placed after to be.

example:

- You are lazy student.

  (You are a lazy student.)

- She is a beautiful girl.

 (She was a beautiful daughter.)

3. Types of adjective (adjectives)

Adjective in English can be divided into several types, namely:

1. Descriptive Adjectives

That adjective that describes a state or form of an object. words that are included in this group are: beautiful (beautiful), big (big), clever (clever), high (high), low (low), etc.

example:

- Amira is a beautiful girl.

  (Amira is beautiful daughters.)

- She has a big body.

  (She has a great body.)

2. Distributive Adjectives

That adjective is distributive (divided). Some examples he says is: each (respectively), every (each), either (one of) Neither (none), etc.

example:

- They study English every day.

  (They learn English every day.)

3. Possessive adjectives

That adjective is expressed or indicate possession (ownership).

example:

- My (mine

- Cell (thine)

- Her (she belongs to - female)

- His (belongs to him - men)

- Reviews their (theirs)

- Our (ours)

- Its (belongs: objects and animals)

4. Demonstrative Adjectives

That adjective used to indicate an object.

example:

- This (this - single)

- That (the - single)

- Reviews These (this - plural)

- Reviews those (that - plural)

5. interrogative adjectives

That adjective used to ask an object.

Example:

- What (do)

- Which (Which)

- Whose (belongs to whom)

- What color (any color)

6. Quantitative Adjectives

That adjective used to describe the number of objects.

example:

- Many (many - for objects that can be calculated)

- Much (for objects that can not be calculated)

- A little (bit - for objects that can not be calculated)

- A few (a little - for objects that can be calculated)

Adverb

               Adverb or adverb is a word that gives a description of the place, time and manner of an activity or event that occurred. Example: here, now, softly, loudly, tomorrow, again, twice, never, etc.

Adverb is also defined as a word that describes a verb (verb), adjectives (adjective), prepositions (preposition) and other word except noun (noun) and pronoun (pronoun).

example:

a. I am working now.

(The word in the sentence is now time information that describes a verb working).

b. Hendi speaks loudly.

(Loudly words in the sentence to explain how to Hendi speaking).

c. Wenny never comes before dinner.

(The word in the sentence is never user information frequencies / frequency).

  Kinds of Adverb (Types of Adverb).

 1. Adverb of Time.

               Is an adverb that states the time of a job, actions or events. Example: afterwards (later, sesuadah, then) already (been), before (first, before), frequently (often), now (now), today (today), soon (soon), Immediately (immediately) , lately (lately), yesterday (yesterday), etc.

Examples of applications in the sentence:

I'am stydying english now. (I'm studying English now).

To help demonstrate Adverb of Time, we can ask the question with the word "when" (when).

2. Adverb of Place.

               Is an adverb that indicates where the occurrence of an act, action or event. Example: above (above), back (behind), below (below), around (around), here (here), somewhere (somewhere), everywhere (everywhere), there (there) , etc.

Examples of applications in the sentence:

She studies English here. (He studied English here).

To help demonstrate Adverb of Place, we can ask the question with the word "where" (where).

3. Adverb of Manner.

               Is an adverb that expresses how a job is done or an event that happened. Example: carefully (with caution), fluently (smoothly), hard (hard), fast (fast), slowly (slowly, slowly), Suddenly (suddenly), together (collectively same), etc.

Examples of applications in the sentence:

They worked hard. (They work hard).

To help demonstrate Adverb of Manner, we can ask the question with the word "how" (how).

4. Adverb of Degree.

               Is an adverb that expresses how far (the level or degree) of a situation or event that. Typically explain / modifying adjective / adjective or adverb itself. Example: almost (almost) enough (enough), fairly (bit / used for positive statements), rather (somewhat / used for negative statements), nearly (almost), very (very), too (too), only (only ), quite (it), and so on.

Examples of applications in the sentence:

1) She is very pretty girl. (He was a very sweet girl).

Adjective Adverb explained very pretty.

2) I quite understand. (I really understand).

5. Adverb of Frequency.

               Is an adverb that states the amount or how much of a job, actions or events do.

1) adverb of quantity.

 Usually to determine the adverb of quantity we ask the question with the word "how often".

Example: always (always), usually (usually) never (never), ever (ever), sometimes (sometimes), seldom (rare), Generally (generally), etc.

Examples of applications in the sentence:

Andi always drinks milk every night. (Andi always drink milk every night).

2) adverb of number.

               Usually to determine the adverb of number we ask the question with the word "how many times" (how many times).

Example: once (once), twice (twice), Thrice (three times), half (half), Twofold (double),

etc.

Examples of applications in the sentence:

He eats twice every day. (He ate twice a day).

6. Adverb of Affirmation.

               An affirmation stating words, suppression or affirmative answer. Example: certainly (surely), naturally (of course), surely (surely), of course (certainly), absolutely (absolute), etc.

Examples of applications in the sentence:

Of course she can speak English. (Of course he can speak English).

Another term for the adverb of Affirmation is the adverb of certainty.

7. Interrogative adverb.

               Is an adverb that helped shape the question. Each adverb type is associated with another adverb.

example:

1) How did he go?

How is the interrogative adverb of manner.

2) Where did he go?

Where is the interrogative adverb of place.

8. Relative Adverb.

               Is an adverb that act as links two clauses in a sentence. The words were the same as the interrogative adverb, the difference is only in the layout position, namely relative adverb is usually placed in the middle of a sentence (between the two clauses), while interrogative adverb in the beginning of the sentence.

example:

1) I asked him how he went.

How is the relative adverb of manner.

2) I asked him where he went.

Where is the relative adverb of place.

Affirmative & Negative

Affirmative Agreement (so, too, and Also)

               Actually said so, too, and Also have the same meaning that too, too, too. But there are differences in their use, so use before tobe (s) and auxilliaries (helpers).

Example:

1. My wife will talk to him and so will I

2. My wife has talked about it, and so have I

3. My wife talked about it, and so did I

4. My wife is talking about it, and so am I

Also while too and used after tobe (s) and auxilliaries.

Example:

1. My wife will talk to him and I will too

2. My wife has talked about it, and I have too

3. My wife talked about it, and I did Also

4. My wife is talking about it, and I am also

Negative Agreement (Neither and either)

Similar to the above explanation of affirmative agreement, Neither and either have the same meaning, namely: not both, or both do not.

Neither used to before the auxiliary verb, for example:

1. My roommate will not go, and Neither will I

2. My roommate has not gone, and Neither have I

3. My roommate does not go, and Neither do I

4. My roommate is not going, and Neither am I

And to either be used as auxiliary verb and the word "not", for example:

1. My roommate will not go, and I will not (will not) either

2. My roommate has not gone, and I have not either

3. My roommate does not go, and I do not either

4. My roommate is not going, and I am not either

Another thing to note is to use tobe and auxilliaries after the word "..and .." must comply with and auxilliaries tobe used in the beginning of a sentence, such as:

My wife is talking about it, and so am I

My wife has talked about it, and I have too

My roommate will not go, and Neither will I

My roommate does not go, and I do not either

Pronouns

Pronouns

               Noun or pronoun is a word that can replace a noun or noun phrase. Pronoun serves to avoid repetition of a noun or noun phrase the same mentioned earlier

1.Personal pronoun (the pronoun)

A. When the personal pronouns used as subjects:

I = I is the singular personal pronoun.

You = you are the second person singular pronoun

He (male) = He is the third person singular pronoun

He (female) = She is the third person singular pronoun

She / it / this (object / animal) = It is pronouns / single third animal.

We / us = We are the first person plural pronoun

You = You are the second person plural pronoun

They = They are the third person plur

B. When the personal pronouns used as objects, then:

 I become Me

 You remain You

 He became Him

 She became Her

 It remained It

 We became Us

 You remain You

 They became Them

example:

I like them, They like me

We love you, You love us

She hopes me, I hope her

2. Possessive pronouns (pronouns kepunyaaan)

The pronoun is divided into two parts:

A. That as an adjective, such as:

My = belonged / belongs to me

Your = yours

His = belongs to her man

Her = belonged to her female

Its = belonging to him objects / animals

Our = ours / we

Your = belonging to you (plural)

Their = theirs

B. As a pronoun:

Mine = milikkku

Yours = yours

His = belonging to her (male)

Hers = belonging to her (female)

Ours = ours / we

Yours = yours

Theirs = theirs

C. Reflexive pronouns (reflexive pronoun)

Myself = Myself

Yourself = You yourself

Himself = He himself (male)

Herself = He himself (female)

Itself = He himself (animal / object)

Our selves = us / our own

Themselves = They themselves

There were 2 use this reflexive pronoun:

A. To declare that rang or animals do something to himself

example:

I love my self

They hit Themselves

We hurt our selves

 B. To state it more emphatic pronoun:

I myself saw that accident

They cooked the rice Themselves

We our selves broke the wall

verb phrases & tenses

Verb Phrase

Understanding Verb Phrase

               Basically in the call as a verb phrase is a verb that does not stand alone (comprised of more than one word) but still meaningful / serves as a verb. So the purpose of the verb is a verb phrase that consists of two or more words, consider the example below:

Be + Present participle (-ing)

               Verb phrase can be arranged on a part of the verb be followed by a verb ending in ing. Which includes part be is is, am, are, was, and were.

example:

• We are discussing a problem.

• Shanti was watching TV.

Note that I underline where be followed by a verb ending in ing, so that it will form a verb phrase.

Have + Past participle (verb3)

               The mean by have also included and has had. While verb3 is a third form of a verb. Thus, the verb phrase can also be collated with have / has / had then followed verb3.

Example:

• I have eaten.

• Adi's lived in Yogyakarta.

• She had finished her homework

.Have visited                        I have visited Bali.

Have studied                      We have studied English.

Have been learning          I have been learning English.

Has been painting             Mr. Tom has been painting the ceiling of the house.

Were discussing                 We were discussing about this topic.

I was having                        was having lunch.

Tenses

1. Simple Present tenses

               The tenses are used to express something that is fixed, habits or ultimate truth. Because often about events at a time when lamapu, present, and future, these tenses have at least a certain time adverbs.

+) Subject + to be + verb I + Main verb
+) Subject + verbI +(s/es)

English sentences generally must have subject (s) and a predicate (p). Therefore all tenses will dipormulasi like that.

Formula:

+) Subject to be + verb + I + Main verb

+) Subject + Verbi + (s / es)

example:

* He is handsome

(he is handsome)

* Is he handsome?

(If he handsome?)

* He is not handsome

(He is not handsome)

Simple Present Tense is used when:

• It happened a general nature, or

• Happens all the time, or the habits of the past, present and future, or

• It was not just happening now, or

• Inter general truth, that other people can not deny its truth anymore.

2. Present Continuous Tense

The tenses are used to express an action that is actually being done at this time. Sentences in these tenses used more often than in the present tenses.

Formula:

subject + to be (is, am, are) + verb + ing

This tense is used to describe:

• Events that are happening right now, or

• Events that will occur in the future Dating

example:

+) She is cooking in the kitchen.

(She was cooking in the kitchen)

-) She is not cooking in the kitchen

(She's not cooking in the kitchen)

?) Is she cooking in the kitchen?

(Whether he was cooking in the kitchen?)

3. Present Perfect Tense

Formula:

subject + have + past participle (Verb Form 3rd)

This tense is used to:

• experience

• Changes

• The ongoing situation

Or to indicate an event that was completed in a short time (just finished)

Note the examples the following sentence:

+) They have met me

(They had met me)

?) Have they met me?

(Whether they've met me?

-) They have not met me

(They do not see me)

4. Present Perfect Continuous Tense

Formula:

subject + have / has + been + K.Kerja + ing

Tense We use this to explain:

• One event / activity is just getting underway

• The actions that took place up until now (at the time of speech still occur)

Consider the following example sentences:

+) They have been playing football

(They have been playing football)

-) They have not been playing football

(Merka was not playing football)

?) They have been playing football?

(Do they see themselves been playing football?)

5. Simple Past Tense

Positive Sentence formula:

+ Verb Form subject to - 2

Negative Sentence formula:

subject + did + not + Verb Forms to - 1

Sentence formula Q:

Did + Verb + subject to Form - 1

Exception: When the predicate of a sentence is not a verb, then substitute the verb is was (I, she, he, it) and were (we, you, they).

When do we wear Simple Past Tense?

We use this tense to talk about an action that happened in the past.

Consider the following example sentences:

+) They were student last year

(Their students last year)

-) They were not a student last year

(They are not students of the last year)

?) Student were they last year?

(Whether they are students last year?)

6. Past Continuous Tense

Formula:

subject + was, were + Verb + ing

When do we use this Tense?

This tense describes an action or event at a specific time in the past.

Example:

+) We were joking.

-) We were not joking

?) Were we joking?

7. Past Perfect Tense

Formula:

had + subject + Verb Forms to - 3

When do we use the Past Perfect Tense?

This tense expresses actions in the past before another action happened, but it happened in the past.

Note:

+) I had listen on the radio when you come here

(I've heard the radio before you came

8. Past Perfect Continuous Tense

Formula:

subject + had + been + Verb + ing

When Do We use the Past Perfect Continuous Tense?

Tense is the same usage with Past Perfect Tense, but expresses actions longer in the past before another action occurs.

Note:

She had been helping me when they went to scool

(He had was helping me when they have to go to school)

9. Simple Future Tense

Formula:

subject + WILL / SHALL + Verb Form I

When do we use the Simple Future Tense?

a. No plan or declare Previous actions / events that will be done in the future

For example:

• Hold on. I'll get a pen.

b. prediction

Example:

• It will rain tomorrow.

NON-VERBAL SENTENCE

When the predicate of a sentence is not a verb, then the use would it be to replace these verbs.

Example:

• I'll be in London tomorrow.

Note:

While we have no plans or desire to perform an activity in the future, then use be going to or Present Continuous Tense to replace will / shall.

10. Future Continuous Tense

Formula:

subject + WILL + BE + Verb + ing

When do we use the Future Continuous Tense?

This tense describes an action that will occur at a specific time in the future.

Example:

He will be teaching me at eight tomorrow

(She will was teaching me at eight o'clock tomorrow)

11. Future Perfect Tense

Formula:

subject + WILL + HAVE + Verb Forms to 3

When Do We Use Future Perfect Tense?

This tense we use to describe an activity that will occur in the future before the other activities going on.

Example:

They will be tired when they arrive.

(They would have been tired when they come)

12. Future Perfect Continuous Tense

Formula:

Subject + WILL + HAVE BEEN + Verb + I + ing

When do we wear Future Perfect Continuous Tense?

We use this tense to talk about an action / activity long before some time in the future. 

Example:

• He will be tired when he arrives. He will have been traveling for 24 hours.

13. Past Future Tense

To declare an action / event that will happen in the past the

Formula:

subject + WOULD + Verb Form I

example:

She would not be at school tomorrow.

(He was not going to school tomorrow)

14. Future Past Continuous Tense

To declare an act that was happening in the past.

Formula:

+ subject + WOULD BE + Verb + ing

Example:

We would be having dinner at home yesterday.

(We will be having dinner at home yesterday)

15. Past Perfect Future Tense

to declare a prbuatan or events that will taking place in the past

Formula:

subject + WOULD + HAVE + Verb Forms to 3

Example:

she would have studied to be finished if he had not been lazy

(He would have graduated to learn if she is not lazy)

16. Past Future Perfect Continuous Tense

To declare an action / event that will be taking place in the past

Formula:

+ Subject + WOULD HAVE BEEN + Verb + I + ing

Example:

We would have been waiting long.

(We will already were waiting a long time)

DAMPAK INFLASI TERHADAP KINERJA KEUANGAN PERUSAHAAN

ABSTRAK

Inflasi merupakan salah satu peristiwa moneter yang sangat penting dan dijumpai di hampir semua Negara di dunia. Inflasi adalah kecenderungan dari

harga – harga untuk menaik secara umum dan terus menerus. Kenaikan harga dari satu atau dua barang saja tidak dapat disebut inflasi, kecuali bila kenaikan tersebut meluas kepada atau mengakibatkan kenaikan sebagian

besar dari barang – barang lain. (Boediono.1995). Lonjakan terhadap inflasi nasional yang tanpa diimbangi dengan pendapatan nominal penduduk akan menyebabkan pendapatan rakyat merosot baik pendapatan riil maupun pendapatan perkapita. Ini menjadikan Indonesia kembali masuk golongan Negara miskin, dan ini menyebabkan semakin beratnya beban hidup masyarakat khususnya strata ekonomi bawah. Karena begitu dahsatnya pengaruh inflasi di Indonesia terhadap perekonomian nasional, maka

perlu perhatian yang ekstra terhadap inflasi agar krisis ekonomi tahun 1998 tidak terulang lagi.

PENDAHULUAN

Inflasi merupakan suatu fenomena ekonomi yang sangat menarik untuk

dibahas terutama yang berkaitan dengan dampaknya yang luas terhadap agregat makro ekonomi. Pertama, inflasi domestik yang tinggi menyebabkan tingkat balas jasa yang riil terhadap asset finansial domestik semakin rendah (bahkan seringkali negatif ), sehingga dapat mengganggu mobilisasi dan domestik dan bahkan dapat mengurangi tabungan domestik yang menjadi sumber dana investasi. Kedua, dapat menyebabkan daya saing barang ekspor berkurang dan dapat menimbulkan defesit dalam transaksi berjalan dan sekaligus dapat meningkatkan hutang luar negeri. Ketiga, inflasi dapat memperburuk distribusi pendapatan dengan terjadinya transfer sumberdaya dari konsumen dan golongan berpenghasilan tetap kepada produsen. Keempat, inflasi yang tinggi dapat mendorong terjadinya pelarian modal keluar negeri. Kelima, inflasi yang tinggi akan dapat mennyebabkan kenaikan tingkat bunga nominal yang dapat mengganggu tingkat investasi yang dibutuhkan untuk memacu tingkat pertumbuhan ekonomi tertentu (Hera Susanti et all,1995). Lonjakan terhadap inflasi nasional yang tanpa diimbangi dengan pendapatan nominal penduduk akan menyebabkanpendapatan rakyat merosot baik pendapatan riil maupun pendapatan perkapita.

Ini menjadikan Indonesia kembali masuk golongan Negara miskin, dan ini menyebabkan semakin beratnya beban hidup masyarakat khususnya strata ekonomi bawah. Karena begitu dahsatnya pengaruh inflasi di Indonesia terhadap perekonomian nasional, maka perlu perhatian yang ekstra terhadap inflasi agar krisis ekonomi tahun 1998 tidak terulang lagi.

Pengertian Inflasi

Dalam ilmu ekonomi, inflasi merupakan suatu proses meningkatnya harga

-harga secara umum dan terus-menerus yang berkaitan dengan mekanisme pasar yang disebabkan oleh berbagai faktor antara lain, konsumsi masyarakat yang meningkat, likuiditasyang tinggi dipasar yang memicu konsumsi bahkan spekulasi, termasuk akibat tidak lancarnya pendistribusian barang. Dengan kata lain inflasi merupakan proses menurunnya nilai mata uang secara kontinyu. Inflasi adalah proses dari suatu peristiwa, bukan tinggi rendahnya tingkat harga. Artinya, tingkat harga yang dianggap tinggi belum tentu menunjukkan inflasi.Menurut Samuelson (2004:306) inflasi merupakan masalah utama di banyak negara berkembang dan menjadi pertanda bagi negara-negara sosialis untuk melakukan perubahan yang mengarah ke pasar seperti Polandia dan Yugoslavia. Samuelson menyatakan bahwa inflasi merupakan kenaikan dalam tingkat harga umum. Laju inflasi adalah tingkat perubahan tingkat harga umum dan diukur dengan:

Laju inflasi (tahun t)= Tingkat harga (tahun t)-Tingkat harga tahun t-1x 100%

Tingkat harga (tahun t-1)

Indriyono (2008:305) inflasi diartikan sebagai penurunan yang tajam terhadap nilai uang dari suatu negara yang mengakibatkn terjadinya kenaikan tingkat harga-harga dengan cepat.Menurut Parkin dan Bade(dalam antonius:2013)

inflasi adalah pergerakan ke arah atas dari tingkatan harga. Secara mendasar ini berhubungan dengan harga, hal ini bisa juga disebut dengan berapa banyaknya uang (rupiah) untuk memperoleh barang tersebut.Rahardja (dalam Antonius: 2013) inflasi adalah kecenderungan dari harga-harga untuk meningkat secara umum dan terus-menerus. Kenaikan harga dari satu atau dua barang saja tidak disebut inflasi, tetapi jika kenaikan meluas kepada sebagian besar harga barang-barang maka hal ini disebut inflasi. Eachern (2000: 133) menyatakan bahwa inflasi adalah kenaikan terus menerus dalam rata-rata tingkat harga. Jika tingkat harga berfluktuasi, bulan ini naik dan bulan depan turun, setiap adanya kenaikan tidak berarti sebagai inflasi.

Badan Pusat Statistik (2000: 10) mendefinisikan inflasi sebagai salah satu indikator untuk melihat stabilitas ekonomi suatu wilayah atau daerah yang menunjukkan perkembangan harga barang dan jasa secara umum yang dihitung dari indeks harga konsumen. Dengan demikian angka inflasi sangat mempengaruhi daya beli masyarakat yang berpenghasilan tetap, dan di sisi lain juga mempengaruhi besarnya produksi barang.Berdasarkan beberapa definisi yang dikemukakan diatas dapat dikatakan bahwa secara umum inflasi adalah suatu gejala naiknya harga secara terus-menerus terhadap sejumlah barang. Kenaikan yang sifatnya sementara tidak dikatakan inflasi

dan kenaikan harga terhadap satu jenis komoditi juga tidak dikatakan inflasi.

Inflasi merupakan kenaikan harga-harga umum secara berkelanjutan, yang merupakan salah satu variabel ekonomi makro yang penting, karena dapat mempengaruhi kesejahteraan penduduk suatu negara. Inflasi yang tinggi mengimplikasikan penurunan daya beli sehinggga kemampuan masyarakat untuk menikmati barang dan jasa semakin berkurang, dengan kata lain kemakmuran berkurang.

 Jadi ada tiga komponen yang harus dipenuhi agar dapat dikatakan telah terjadi inflasi, menurut Prathama dan Mandala (2001:203) adalah:

1.    Kenaikan harga, harga suatu komoditas dikatakan naik jika menjadi lebih

tinggi dari harga periode sebelumnya.

2.    Bersifat umum, kenaikan harga suatu komoditas belum dapat dikatakan inflasi jika kenaikan tersebut tidak menyebabkan harga secara umum naik.

3.    berlangsung terus menerus, kenaikan harga yang bersifat umum juga belum

akan memunculkan inflasi jika terjadi sesaat, karena itu perhitungan inflasi dilakukan dalam rentang waktu minimal bulanan.

Jenis-jenis inflasi

Inflasi memiliki beberapa tingkat kejadian yang berbeda. Samuelson dan

Nordhaus (2004:311) mengklasifikasikaninflasi ke dalam tiga kategori:

1.    inflasi moderat (moderatinflation) yaitu:

inflasi yang ditandai dengan harga-harga yang meningkat secara lambat, dapat dikatakan sebagai laju inflasi satu digit per tahun. Jika harga relatif stabil masyarakat percaya pada uang sehingga mereka bersedia memegang uang karena uang akan hampir sama nilainya pada bulan atau tahun mendatang.

2.    inflasi ganas galloping inflation) yaitu:

 inflasi dua atau tiga digit seperti 20% atau 100% per tahun. Jika inflasi ini timbulmaka mengakibatkan gangguan yang serius terhadap perkekonomian. Biasanya sebagian besar kontrak disusun dalam mata uang asing seperti dolar. Dalam kondisi ini uang kehilangan nilainya dengan cepat, konsekuensinya masyarakat hanya memegang jumlah uang yang minimum yang diperlukan untuk transaksi harian.

3.    Hiperinflasi(hyper inflation), jenis inflasi ini adalah:

 inflasi yang sangat mematikan, hal ini ditandai dengan inflasi yang tinggi di atas 100%, dimana kenaikan harga-harga yang sangat cepat, yang menyebabkan tingkat harga menjadi dua atau beberapa kali lipat dalam jangka waktu yang singkat, keadaan seperti ini orang-orang sudah tidak percaya pada mata uang. Nilai nominal uang jadi tidak berharga,jika situasi ini terjadi maka pemerintah melakukan Senering yaitu pemotongan nilai uang.

Faktor -faktor yang mempengaruhi Inflasi

Gitosudarmo (2000:305), mengatakan ada beberapa faktor yang menyebabkan timbulnya inflasi:

1. DemandPull Inflation, yaitu inflasi yang disebabkan oleh tarikan dari adanya permintaan yang semakin meningkat. Apabila permintaaan terhadap barang dan jasa melebihi penawaran yang ada maka potensi permintaan tersebut akan menarik harga ke atas.

 2. Cost PushInflation or Supply Shock Inflation, yaitu inflasi yang disebabkan dorongan dari naiknya biaya untuk memproduksi barang maupun jasa. Apabila biaya naik maka akan mendorong untuknaiknya harga karena harga yang ditetapkan harus dapat menutup biaya dan laba yang  diharapkan. Disamping itu inflasi dapat juga terjadi akibat dari kenaikan harga-harga barang yang diimpor, penambahan penawaran uang yang berlebihan tanpa diikuti pertambahan produksi dan penawaran barang serta kekacauan politik dan ekonomi sebagai akibat pemerintah yang kurang bertanggung jawab.Akibat-

akibat buruk dari inflasi beragam seperti pengangguran yang kian bertambah, menurunkan taraf kemakmuran masyarakat dimana upah riil para pekerjaakan merosot sehingga taraf hidupnya pun akan menurun. Prospek pembangunan ekonomi jangka panjang akan menjadi semakin memburuk jika inflasi tidak dapat dikendalikan.Inflasi yang bertambah serius tersebut cenderung akan mengurangi investasi yang produktif, mengurangi ekspor dan menaikan impor. Kecenderungan ini akan memperlambat pertumbuhan ekonomi. Tujuan jangka panjang pemerintah adalah menjaga agar tingkat inflasi yang berlaku berada pada tingkat yang sangat rendah. Adakalanya tingkat inflasi meningkat dengan tiba-tiba sebagai akibat suatu peristiwa tertentu ang berlaku diluar ekspektasi pemerintah,misalnya depresiasi nilai uang yang sangat besar atau keadaan politik yang tidak stabil.

Dampak Inflasi

1. Inflasi memiliki dampak positif dan dampak negatif-tergantung parah atau tidaknya inflasi. Apabila inflasi itu ringan, justru mempunyai pengaruh yang positif dalam arti dapat mendorong perekonomian lebih baik, yaitu meningkatkan pendapatan nasional dan membuat orang bergairah untuk bekerja, menabung dan mengadakan investasi. Sebaliknya, dalam masa inflasi yang parah, yaitu pada saat terjadi inflasi tak terkendali (hiperinflasi), keadaan perekonomian menjadi kacau dan perekonomian dirasakan lesu. Orang menjadi tidak bersemangat kerja, menabung, atau mengadakan investasi dan produksi karena harga meningkat dengan cepat.

Para penerima pendapatan tetap seperti pegawai negeri atau karyawan swasta serta kaum buruh juga akan kewalahan menanggung dan mengimbangi harga sehingga hidup mereka menjadi semakin merosot dan terpuruk dari waktu ke waktu.

2. Bagi produsen, inflasi dapat menguntungkan bila pendapatan yang diperoleh lebih tinggi daripada kenaikan biaya produksi. Bila hal ini terjadi, produsen akan terdorong untuk melipat gandakan produksinya (biasanya terjadi pada pengusaha besar). Namun, bila inflasi menyebabkan naiknya biaya produksi hingga pada akhirnya merugikan produsen, maka produsen enggan untuk meneruskan produksinya. Produsen bisa menghentikan produksinya untuk sementara waktu. Bahkan bila tidak sanggup mengikuti laju inflasi, usaha produsen tersebut mungkin akan bangkrut, hal ini biasanya terjadi pada pengusaha kecil.

3. Secara umum, inflasi dapat mengakibatkan berkurangnya investasi di suatu negara, mendorong kenaikan suku bunga, mendorong penanaman modal yang bersifat spekulatif, kegagalan pelaksanaan pembangunan, ketidakstabilan ekonomi, defisit neraca pembayaran, dan merosotnya tingkat kehidupan dan kesejahteraan masyarakat.

KESIMPULAN DAN SARAN

Inflasi merupakan hal yang sangat berpengaruh dalam segi perekonomian  keuangan perusaahaan maupun Negara.

Dampaknya apabila inflasi  terlalu tinggi maka perekonomian menjadi kacau dan terlalu rendah akan mempengaruhi juga tingkat perekonomian maka dari itu inflasi harus stabil (ringan), dengan ringannya inflasi menimbulkan keinginan untuk mengadakan investasi bekerja serta menabung dan lain-lain.

Boediono.1995. “Ekonomi Moneter”.Edisi 3. Yogyakarta : BPFE UGM.

Jurnal Riset Akuntansi–Volume VI / No.2 / Oktober 2014