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IESBA KODE ETIK UNTUK AKUNTAN PROFESIONAL BAGIAN C

BAGIAN 320*

Persiapan dan Pelaporan Informasi

320.1 akuntan profesional dalam bisnis sering terlibat dalam penyusunan dan pelaporan informasi yang baik dapat dipublikasikan atau digunakan oleh orang lain di dalam atau di luar organisasi yang mempekerjakan. Informasi tersebut dapat berupa informasi keuangan atau informasi manajemen, misalnya, perkiraan dan anggaran, laporan keuangan, diskusi manajemen dan analisis, dan surat manajemen representasi yang diberikan kepada auditor selama audit atas entitas laporan keuangan. Seorang akuntan profesional dalam bisnis harus menyiapkan atau menyajikan informasi tersebut secara adil, jujur ​​dan sesuai dengan standar profesional yang relevan sehingga informasi akan dipahami dalam konteksnya.

320.2 Seorang akuntan profesional dalam bisnis yang memiliki tanggung jawab untuk persiapan atau persetujuan laporan keuangan untuk tujuan umum dari suatu organisasi yang mempekerjakan harus puas dengan laporan keuangan yang telah disajikan sesuai dengan standar pelaporan keuangan yang berlaku.

320.3 Seorang akuntan profesional dalam bisnis harus mengambil langkah-langkah yang wajar untuk menjaga informasi untuk akuntan profesional dalam bisnis bertanggung jawab dengan cara :

( a) Menjelaskan dengan jelas sifat sebenarnya dari transaksi bisnis, aset, atau kewajiban;

( b ) Mengklasifikasikan dan mencatat informasi secara tepat waktu dan tepat, dan

( c ) Mewakili fakta-fakta secara akurat dan lengkap dalam semua hal yang material.

320.4 Ancaman terhadap kepatuhan dengan prinsip-prinsip dasar, misalnya, selfinterest atau intimidasi ancaman terhadap objektivitas atau kompetensi profesional dan kehati-hatian, diciptakan di mana seorang akuntan profesional dalam bisnis ditekan (baik eksternal atau dengan kemungkinan keuntungan pribadi ) menjadi terkait dengan menyesatkan informasi atau menjadi terkait dengan informasi yang menyesatkan melalui tindakan orang lain .

320.5 Pentingnya ancaman tersebut akan tergantung pada faktor-faktor seperti sumber tekanan dan sejauh mana informasi tersebut, atau mungkin, bisa menyesatkan. Arti penting dari ancaman harus dievaluasi dan diterapkan perlindungan bila diperlukan untuk menghilangkan mereka atau menguranginya ke tingkat yang dapat diterima. Perlindungan tersebut termasuk konsultasi dengan atasan dalam organisasi yang mempekerjakan, komite audit atau pihak yang bertanggung jawab atas tata kelola organisasi, atau dengan badan profesional yang relevan.

*Koreksi terhadap bagian ini timbul dari perubahan Kode mengatasi konflik kepentingan akan efektif pada tanggal 1 Juli 2014. Lihat halaman 160.

 Halaman 137

Bagian 320

320.6  Bila tidak mungkin untuk mengurangi ancaman ke tingkat yang dapat diterima, seorang akuntan profesional dalam bisnis akan menolak atau tetap berhubungan dengan informasi yang menentukan akuntan profesional adalah menyesatkan. Seorang akuntan profesional dalam bisnis mungkin telah sadar terkait dengan informasi yang menyesatkan. Setelah menyadari hal ini, akuntan profesional dalam bisnis harus mengambil langkah-langkah untuk memisahkan diri dari informasi tersebut. Dalam menentukan apakah ada persyaratan untuk melaporkan, akuntan profesional dalam bisnis dapat mempertimbangkan mendapatkan nasihat hukum. Selain itu, akuntan profesional dapat mempertimbangkan apakah akan mengundurkan diri.

 Halaman 138

IESBA KODE ETIK UNTUK AKUNTAN PROFESIONAL BAGIAN C

BAGIAN 330

Bertindak dengan Keahlian Cukup

330.1 Prinsip dasar kompetensi profesional dan perawatan karena mengharuskan seorang akuntan profesional dalam bisnis hanya melakukan tugas-tugas penting yang akuntan profesional dalam bisnis memiliki , atau dapat memperoleh , pelatihan khusus atau pengalaman yang cukup . Seorang akuntan profesional dalam bisnis tersebut tidak sengaja menyesatkan majikan untuk tingkat keahlian atau pengalaman yang dimiliki , tidak akan seorang akuntan profesional dalam bisnis gagal untuk mencari saran ahli yang tepat dan bantuan bila diperlukan .

330.2 Keadaan yang menciptakan ancaman bagi seorang akuntan profesional dalam bisnis menjalankan tugas dengan tingkat yang sesuai kompetensi profesional dan perawatan karena termasuk memiliki :

• Tidak cukup waktu untuk benar melakukan atau menyelesaikan tugas-tugas yang relevan .

• lengkap , informasi terbatas atau tidak memadai untuk melakukan tugas dengan benar .

• Kurangnya pengalaman , pelatihan dan / atau pendidikan .

• sumber daya memadai untuk kinerja yang tepat dari tugas .

330.3 Signifikansi ancaman akan tergantung pada faktor-faktor seperti sejauh mana akuntan profesional dalam bisnis bekerja sama dengan orang lain, senioritas relatif dalam bisnis, dan tingkat pengawasan dan peninjauan diterapkan untuk pekerjaan. Arti penting dari ancaman harus dievaluasi dan perlindungan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima. Contoh pengamanan tersebut meliputi :

• Mendapatkan saran tambahan atau pelatihan .

• Memastikan bahwa ada cukup waktu yang tersedia untuk melakukan tugas-tugas yang relevan .

• Mendapatkan bantuan dari seseorang dengan keahlian yang diperlukan .

• Konsultasi, dimana tepat, dengan :

o Pemimpin dalam organisasi yang mempekerjakan ;

o ahli Independen; atau

o Sebuah badan profesional yang relevan .

330.4 Ketika ancaman tidak dapat dihilangkan atau dikurangi ke tingkat yang dapat diterima , akuntan profesional dalam bisnis harus menentukan apakah akan menolak untuk melakukan tugas tersebut . Jika akuntan profesional dalam bisnis menentukan bahwa penolakan adalah tepat, alasan untuk melakukannya harus secara jelas dikomunikasikan .

Halaman 139

Raja Ampat

History

The name of Raja Ampat comes from local mythology that tells about a woman who finds seven eggs. Four of the seven eggs hatch and become kingsthat occupy four of Raja Ampat biggest islands whilst the other three become a ghost, a woman, and a stone.

History shows that Raja Ampat was once a part of Tidore Kingdom, an influential kingdom from Maluku. Yet, after the Dutch invaded Maluku, it was shortly claimed by the Netherlands. The main occupation for people around this area is fishing since the area is dominated by the sea. They live in a small colony of tribes that spreads around the area. Although traditional culture still strongly exists, they are very welcoming to visitors. Their religion is dominantly Christian.

Geography

Marine biodiversity of Raja Ampat

The oceanic natural resources around Raja Ampat give it significant potential as a tourist area. Many sources place Raja Ampat as one of their top ten most popular places for diving whilst it retains the number one ranking in terms of underwater biodiversity.

According to Conservation International, marine surveys suggest that the marine life diversity in the Raja Ampat area is the highest recorded on Earth. Diversity is considerably greater than any other area sampled in the Coral Triangle composed of Indonesia, Malaysia, Philippines, Papua New Guinea, Solomon Islands, and Timor-Leste. The Coral Triangle is the heart of the world's coral reef biodiversity, making Raja Ampat quite possibly the richest coral reef ecosystems in the world.

The area's massive coral colonies along with relatively high sea surface temperatures, also suggest that its reefs may be relatively resistant to threats like coral bleaching and coral disease, which now jeopardize the survival of other coral ecosystems around the world. The Raja Ampat islands are remote and relatively undisturbed by humans.

The high marine diversity in Raja Ampat is strongly influenced by its position between the Indian and Pacific Oceans, as coral and fish larvae are more easily shared between the two oceans. Raja Ampat's coral diversity, resilience, and role as a source for larval dispersal make it a global priority for marine protection.

1,508 fish species, 537 coral species (a remarkable 96% of all scleractinia recorded from Indonesia are likely to occur in these islands and 75% of all species that exist in the world), and 699 mollusk species, the variety of marine life is staggering. Some areas boast enormous schools of fish and regular sightings of sharks, such as wobbegongs.

Although accessing the islands is not that difficult, it takes some time. It takes six hours flight from Jakarta, the capital city of Indonesia to Sorong. Then, taking a boat to reach the islands is necessary.

Documentary film

The documentary film Edies Paradies 3 (by Otto C. Honegger) has been broadcast by the biggest Switzerland television broadcaster, Schweizer Fernsehen. The film tells about Raja Ampat's natural underwater beauty which is likened to Switzerland's only inhabited area of the region of around 50,000 residents and is considered like the "Amazon" because of the underwater world located in the heart of the world's Coral Triangle.

story telling of tangkuban perahu

Once upon a time in west Java, Indonesia lived a wise king who hada beautiful daughter. Her nameis Dayang Sumbi , she like weaving very much. Once she wasweaving a cloth when one of her tool fell to the ground. She was very tired at the time so, she wastoo lazy to take it . Then she just shouted outloud. " Anybody there ? Bring me my tool. I willgive you special present. If you are female , Iwill consider you as my sister. If you are male, Iwillmarry you . Suddenly a male dog, its name was Tumang came, He brought her falling tool.Dayang Sumbi was very surprised. She regretted her words but she could not deny it. So, she hadmarry Tumang and leave her father . Then they lived in a small village Several months later theyhad a son. His name was Sangkuriang , he was handsome and healthy boy .Sangkuriang liked hunting very much, He often went hunting to the wood using his arrow. Whenhe went hunting Tumang always with him. in the past there were many deer in Java so,Sangkuriang often hunted for deer.One day Dayang Sumbi wanted to have deer's heart so, she asked Sangkuriang to hunt for a deer.Then Sangkuriang went to the wood with his arrow and his faithful dog Tumang. But, afterseveral day's in the wood Sangkuriang could not find any deer, They were all disappeared.Sangkuriang was exhausted and desperate. He did not want to disappoint her mother so he killedTumang. He did not know that Tumang was his Father , At home he gave Tumang,s heart to themother.But Dayang Sumbi knew it was Tumang,s heart. she was angry that she could not control heremotion. She hit Sangkuriang at hes head. Sangkuriang was wounded, There was a scar in hishead. She also repelled her son , and then Sangkuriang left her mother in sadness.Many years passed and Sangkuriang became a strong young man. He wandered everywhere. oneday he arrive at his own village but, he did not realized it. There he meet Dayang Sumbi. At thetime Dayang Sumbi was given an eternal beauty by God so, she stayed young forever. Both of them did not know each other. So, they fell in love and then decided to marry.But then Dayang Sumbi recognized a scar on his Sangkuriang head. She know that Sangkuriangwas her son. It was impossible for them to marry , She told him but, he dont believe her. Hewished that they marry soon. so, Dayang Sumbi give a very difficult condition. She wantedSangkuriang to build a lake and a boat in one night, She said , she needed that for honeymoon.Sangkuriang agree with the help of genie and spirits Sangkuriang tried to build them. Bymidnight he must finished the lake by building a dam . in Citarum river, Then he started buildingthe boat. It was almost done when he nearly finishe it , Meanwhile Dayang Sumbi keep watchingon them. She was worried when she know this so, she made lights in the east. Then the spiritsthought that it was already done. It was time for them to leave they left Sangkuriang alone.Without their help he could not finishe the boatSangkuriang was verry angry He kicked the boat. then the boat turned out to be MountTangkuban Perahu it means boat upside down from a distant it looks like a boat upside down.

Pinokio

pinokio

Once upon a time there are a poor old wood carver named gepeto one day he was making a puppet from a tree branch, “you shall be my little boy and I shall call you  pinokio” said gepeto, he worked very hard carving each detail. After he finished the puppet he was very shock because the puppet just talk to him, “you can talk?!” gepeto surprised “of course I can silly, you give me a mouth to talk with” answered pinokio .gepeto was very happy, and he said to pinokio that he will have a normal life just like a normal boy , including school  

The next day on the way to school pinokio  stoped to see a puppet show,
“I  can  dance better than that” he said ,quickly he climbed on to the stage, at first the puppet master didn’t like pinokio but when he saw that the crowd love him, he just ;let pinokio stay, at thev end of the show, the puppet master gave pinokio five copper coins and tell him to go straight home,

On the way home pinokio met a lame fox and a blind cat, knowing that pinokio had money they pretend to be his friend, they trick pinokio to put his money under a tree, they said to him that the money will become gold . after a while the fox and the cat that weren’t really lame and blind quickly snuck away and disguised themselves as thieves, when pinokio start digging the money, they pounced on him. “Give us the money” They ordered, just then pinokio guardian the blue fairy  sent her dog rufus to chase the fox and the cat, and then she take pinokio back to   her castle

“Why didn’t you go to school today”said the blue fairy, “I did” answered pinokio , just then his nose started to shot out like a tree branch, pinokio was surprised and very sad, the fairy said that every time you tell a lie his nose will grow but if he tell the truth it will shrink, and she said that pinokio will bw a real boy if he learn how to be brave, generous and honest, then she tolld him to go home and not stop for any reason

Not verry long before pinokio met some boys, the boys said that he know a place to have fun, so pinokio followed the boy. The boy  take pinokio to a circuses but they doesn’t know that if you are bad you will be turned into donkeys and trained for the circuses

Not verry long before they turned into donkeys, but because pinokio was made from a tree branches he doesn’t changed completely, so the circus master throw him into the sea,

after pinokio swam for a long time a whale ate him, he was very scared ,then he heard a voice from inside the whale stomach echoing it turn out that  the voice was from gepeto, gepeto was looking for pinokio. Then pinokio helped gepeto to make a raft, when the raft was finished pinokio tell a lie so that his nose will grow to tickle the whale, when the whale sneezes it blow them out of his stomach

Home at last pinokio was very happy, and he remembered what the blue fairy had told him, the next  morning pinokio came running down the steeps, jumping and wafing his arms he ran to gepeto and shouted “look father, I’m a real boy”

5 Centimeters Per Second

The story is set in Japan beginning from the 1990s and ending in modern day, with each act centered on a boy named Takaki Tōno. The first act takes place during a time when cell phones are uncommon and email has not yet reached the general population.

Act 1: Cherry Blossom

Takaki Tōno quickly befriends Akari Shinohara when she transfers to his elementary school. They grow closer to each other due to similar interests and attitudes; for instance, they both prefer to stay inside during recess due to their seasonal allergies. As a result, they form a strong bond; they speak to each other using their given names without any form of honorifics, which is a sign of deep friendship and familiarity in Japan. (This fact is lost in the movie's translation to English and other languages, which reduces the implied closeness of their relationship.)

Upon graduating from elementary school, Akari moves to Tochigi, due to her parents' jobs. The two keep in contact by writing letters but eventually begin to drift apart. When Takaki learns that his family will be moving to Kagoshima, he decides to personally go see Akari, since they will be too far apart to visit each other at all after moving. He also prepares a letter for Akari, containing his feelings. However, during the journey he loses the letter and a severe snowstorm continuously delays Takaki's trip for several hours. As the two meet and share their first kiss, Takaki realizes they will never be together again. Stranded in a shed due to the snowstorm, they fall asleep after talking late into the night. Takaki departs the next morning, and they promise to continue writing to each other. As the train rolls away, Takaki thinks that the loss of his letter is not important any more after that kiss, while Akari silently looks at her own letter addressed to Takaki.

Act 2: Cosmonaut

Takaki is now in the third year of senior high in Tanegashima, where the Tanegashima Space Center is located. Kanae Sumida, a classmate of Takaki, had fallen in love with him ever since meeting him in middle school but does not have the courage to confess her feelings. She tries to spend time with him, waiting long after school for the chance to travel home together. However, Takaki appears ignorant to Kanae's feelings and treats her as a good friend. Kanae observes that Takaki is always writing emails to someone or staring off into the distance as if searching for something far, far away. It is later shown that Takaki's emails are not being sent to anyone, and he has had recurring dreams which feature Akari. Despite Kanae's feelings, she eventually realizes that Takaki is looking for something far beyond what she can offer and decides against telling him how she feels.

Act 3: 5 Centimeters Per Second

It is 2008. Takaki is now a computer programmer in Tokyo, and Akari is preparing to get married. Kanae is not strongly depicted in this segment. Takaki is still longing for Akari to the detriment of his lifestyle, which is acknowledged by an ex-girlfriend. This leads to Takaki on the verge of a breakdown and leaving his job. Akari goes through her old possessions and finds the letter addressed to Takaki. Takaki and Akari have a dual narration, both recalling a recent dream depicting the events of their last meeting in the snow and hoping to watch the cherry blossoms together again.

One day while walking down a road, Takaki and Akari appear to pass and recognize each other at a train crossing, where they decided to watch cherry blossoms together right before Akari's sudden moving to Tochigi thirteen years ago. At opposite sides of the tracks, they stop and begin to look back, but the passing trains cut off their view. Takaki waits for the trains to pass but sees that Akari is gone. After a moment, he smiles to himself and continues walking.

TOEFL (IBT, PBT, CBT)

The Test of English as a Foreign Language (TOEFL) is created and scored by Educational Testing Service (ETS). Since 1964, ETS has designed three versions of the TOEFL:

1964: The Paper-Based Test (PBT)
1998: The Computer-Based Test (CBT)
2004: The Internet-Based Test (iBT).

Although you take the iBT on a computer, it is not the CBT, which is no longer offered anywhere in the world. The PBT is offered in countries that do not offer the iBT, and it is also offered two or three times a year in countries that also offer the iBT. In contrast, there are about 40 test dates per year for the iBT, which occur one time per weekend, usually on Friday or Saturday, but sometimes on Sunday.

PLEASE NOTE: because the CBT has been discontinued, it is very important that you not read websites or buy books that talk about the “CBT”. These sources have outdated information that is now irrelevant to TOEFL study.

Each version of the test has its own scoring scale.

PBT: 310-677
CBT: 0-300
iBT: 0-120

Because the PBT was the only TOEFL from 1964 to 1998, many institutions still speak only in terms of the PBT scoring system. And a significant number of institutions that did update their information when the CBT came out failed to update it again when the iBT was released. This means that you may still find institutions stating that they need a score of “550” (PBT) or “213” (CBT). These scores are equivalent to the iBT score of 79/80 which tends to be the minimum score for most four year colleges and graduate programs. Since you will most likely be taking an iBT, it is important for you to know the iBT score you’re trying to achieve. Here is a link to a conversion table that will help you determine the iBT equivalent when an institution only provides PBT or CBT requirements.

Third-party companies administer the test, which means that if you have a problem with the test, you will have to determine if you need to contact ETS or if you have to contact the company that owns the testing center. It is usually best to begin with ETS and they will direct you, if necessary, to the testing center. It is just good to remember, though, that you might be dealing with two different companies for this one test, and if that distinction is not clear, you may be confused about who you are talking to and why. 

Many students think that the PBT is an easier test than the iBT for a few reasons:

1. It has a grammar section, and some people think that grammar rules are easier to learn.
2. It does not have a Speaking section.
3. You can see the Listening questions while you are listening to the Lecture
4. There is only one essay to write instead of two.

Strictly English cannot stress enough that favoring the PBT over the iBT is a very bad way to begin your preparation for studying in an English-speaking institution. The demands of a university education will be far harder than even the iBT, so if you’re trying to run from taking the iBT because it is too difficult, then you will most likely find your university courses impossible. In addition, at the center of university education—especially in MBA programs—is a strong focus on classroom discussion and group classes that require a lot of talking. If you’re trying to avoid the iBT because you cannot speak clearly, then this is a big indication that you are not ready for graduate school. So instead of lowering your expectations, raise them!




Sumber : http://www.f1gmat.com/toefl/three-version-PBT-CBT-iBT

Mountain Rinjani

Mount Rinjani or Gunung Rinjani is an active volcano in Indonesia on the island of Lombok. Administratively the mountain is in theRegency of North Lombok, West Nusa Tenggara (Indonesian: Nusa Tenggara Barat, NTB). It rises to 3,726 metres (12,224 ft), making it the second highest volcano in Indonesia.

On the top of the volcano is a 6 kilometres (3.7 mi) by 8.5 kilometres (5.3 mi) caldera, which is filled partially by the crater lake known asSegara Anak (Child of the Sea). This lake is approximately 2,000 metres (6,600 ft) above sea level and estimated to be about 200 metres (660 ft) deep;  the caldera also contains hot springs.

A massive eruption of Rinjani in 1258 CE may have triggered the Little Ice Age.

Geography

Lombok is one of the Lesser Sunda Islands, a small archipelago which, from west to east, consists of Bali, Lombok, Sumbawa, Flores,Sumba and the Timor islands; all are located at the edge of the Australian continental shelf. Volcanoes in the area are formed due to the action of oceanic crusts and the movement of the shelf itself.  Rinjani is one of at least 129 active volcanoes in Indonesia, four of which belong to the volcanoes of the Sunda Arc trench system forming part of the Pacific Ring of Fire – a section of fault lines stretching from theWestern Hemisphere through Japan and South East Asia. The islands of Lombok and Sumbawa lie in the central portion of the Sunda Arc. The Sunda Arc is home to some of the world's most dangerous and explosive volcanoes. The eruption of nearby Mount Tambora on Sumbawa is known for the most violent eruption in recorded history on 15 April 1815, with a scale 7 on the VEI.

The highlands are forest clad and mostly undeveloped. The lowlands are highly cultivated. Rice, soybeans, coffee, tobacco, cotton, cinnamon,cacao, cloves, cassava, corn, coconuts, copra, bananas and vanilla are the major crops grown in the fertile soils of the island. The slopes are populated by the indigenous Sasak population. There are also some basic tourist related activities established on Rinjani primarily in or about the village of Senaru.

Rinjani volcano on the island of Lombok rises to 3,726 metres (12,224 ft), second in height among Indonesian volcanoes only to Sumatra'sKerinci volcano. Rinjani has a steep-sided conical profile when viewed from the east, but the western side of the compound volcano is truncated by the 6 x 8.5 km, oval-shaped Segara Anak caldera. The western half of the caldera contains a 230 metre-deep lake whose crescentic form results from growth of the post-caldera cone Barujari at the eastern end of the caldera. 

Color infrared view of Rinjani Volcano onLombok Island, May 1992. Lombok Strait andBali are on the top, Alas Strait and Sumbawa Island are on the bottom.

Geologic summary

On the basis of plate tectonics theory, Rinjani is one of the series of volcanoes built in the Lesser Sunda Islands due to the subduction of Indo-Australian oceanic crust beneath the Lesser Sunda Islands, and it is interpreted that the source of melted magma is at about 165–200 km depth.

The geology and tectonic setting of Lombok (and nearby Sumbawa) are described as being in the central portion of the Sunda Arc. The oldest exposed rocks are Miocene, suggesting that subduction and volcanism began considerably later than in Java and Sumatra to the west, where there are abundant volcanic and intrusive rocks of Late Mesozoic age. The islands are located on the eastern edge of the Sunda shelf, in a zone where crustal thickness is apparently rapidly diminishing, from west to east.

The seismic velocity structure of the crust in this region is transitional between typical oceanic and continental profiles and the Mohorovičić discontinuity(Moho) appears to lie at about 20 km. These factors tend to suggest that there has been limited opportunity for crustal contamination of magmas erupted on the islands of Lombok and Sumbawa. In addition, these islands lie to the west of those parts of the eastern-most Sunda and west Banda arcs where collision with the Australian plate is apparently progressing.

The volcano of Rinjani is located between 165 and 190 km above the Benioff Zone. There is a marked offset in the line of active volcanoes between the most easterly Sumbawa volcano (Sangeang Api) and the line of active volcanoes in Flores. This suggests that a major transcurrent fault cut across the arc between Sumbawa Island and Flores. This is considered to be a feature representing a major tectonic discontinuity between the east and west Sunda Arcs (the Sumba Fracture).^[14] Further, a marked absence of shallow and intermediate earthquake activity in the region to the south of Lombok and Sumbawa is a feature interpreted to represent a marked break in the Sunda Arc Zone. Faulting and folding caused strong deformation in the eastern part of Lombok Basin and is characterized by block faulting, shale diapirs and mud volcano.

Volcanology

The Rinjani caldera forming eruption is thought to have occurred in the 13th century. Dated to "late spring or summer of 1257," this eruption is now considered the likely source of high concentrations of sulfur found in widely dispersed ice core samples and may have been "the most powerful volcanic blast since humans learned to write."

Eruption rate, eruption sites, eruption type and magma composition have changed during the last 10,000 years before the caldera forming eruption. The eruptions of 1994 and 1995 have presented at Gunung Baru (or 'New Mountain' - approximately 2300 metre above sea level) in the center of this caldera and lava flows from subsequent eruptions have entered the lake. This cone has since been renamed Gunung Barujari (or 'Gunung Baru Jari' in Indonesian).

The first historical eruption occurred in September 1847. The most recent eruption of Mount Rinjani was in May 2010 and the most recent significant eruptions occurred during a spate of activity from 1994 to 1995 which resulted in the further development of Gunung Barujari. Historical eruptions at Rinjani dating back to 1847 have been restricted to Barujari cone and the Rombongan dome (in 1944) and consist of moderate explosive activity and occasional lava flows that have entered Segara Anak lake. The eruptive history of Rinjani prior to 1847 is not available as the island of Lombok is in a location that remained very remote to the record keeping of the era.

On 3 November 1994, a cold lahar (volcanic mudflow) from the summit area of Rinjani volcano traveled down the Kokok Jenggak River killing thirty people from the village of Aikmel who were caught by surprise when collecting water from the river in the path of the flow.

In connection with the eruption of the cone Gunung Barujari the status for Gunung Rinjani has been raised from Normal (VEI Level 1) to 'be vigilant' (VEI Level 2) since May 2, 2009 . In May 2010 Gunung Rinjani was placed in the standby status by Center for Volcanology & Geological Hazard Mitigation, Indonesia with a recommendation that there be no activity within a radius of 4 km from the eruption at Gunung Barujari.

Volcanic composition

In Lombok, Rinjani volcano lies approximately 300 km north of the Sunda Trench (also known as Java trench) and is situated about 170 km above the active north dipping Benioff zone. Based on the composition of andesites which have very low Ni concentrations and low Mg/Mg+Fe It is suggested that the Rinjani suite is of mantle origin, but that all the andesites and dacites as well as many of the basalts have probably been modified by fractional crystallization processes. It is concluded that the Rinjani calc-alkaline suite, which in many respects is typical of many suites erupted by circum-pacific volcanoes, probably originated by partial melting of the peridotite mantle-wedge overlying the active Benioff Zone beneath Lombok Island.  The Pleistocene-Recent calcalkaline suite from the active volcano, Rinjani is composed of a diverse range of lavas. These include: ankaramite, high-Al basalt, andesite, high-K andesite and dacite. Sr-isotopic and geochemical constraints suggest that this suite was derived from the sub-arc mantle. Geochemical models suggest that fractional crystallization is an important process in the suite's differentiation, although the series: ankaramite-high-Al basalt-andesite-dacite does not represent a continuously evolving spectrum of liquids.

Recent activity

Rinjani erupted three times on May 22, 2010 with activity continuing until early on May 23. According to the volcano's official monitoring agency, ash from Mount Barujari was reported as rising up to two km into the atmosphere and damaged crops. The volcano did not threaten villagers at that time. Lava flowed into the caldera lake, pushing its temperature up from 21°C to 35°C, while smoke spread 12 km.

In February 2010 observers at the Gunung Rinjani Observation Post located 1.25 km (4000 feet) northeast of G. Rinjani saw one whitish-colored plume that rose 100 metres (328 ft) from the volcano. Dense whitish plumes (and possibly brown) rose 500 metres (1,640 ft) - 900 metres (2,953 ft) in March 2010 on 26 occasions and as high as 1,500 metres (4,921 ft) in April 2010 on 41 occasions. Plumes seen on 1 and 2 May 2010 were "chocolate" in color and rose a maximum height of 1,600 metres (5,249 ft). From February 2010 through April 2010 seismicity decreased, although the maximum amplitude of earthquakes increased. CVGHM (Center of Volcanology and Geological Hazard Mitigation) also noted that ash eruptions and ejected incandescent material fell within Rinjani caldera, but some ash was blown out of the caldera.

The activity in early 2010 centred about Gunung Barujari, a post-caldera cone that lies within the Rinjani's caldera lake of Segara Anak. The Volcanological Survey of Indonesia reported on 1 May 2010, that a column of smoke was observed rising from G. Rinjani "issuing eruptions 1300-1600 metres tall with thick brown color and strong pressure". Their report Evaluasi Kegiatan G. Rinjani of 4 May also stated that on 1 May 2010 at 10:00 four events of Explosive Earthquake were recorded with a maximum amplitude of 6–53 mm and 110 seconds long earthquake, earthquake tremor events with a maximum amplitude of 1 mm and 55 second long duration, 15 Local Tectonic earthquake events and two events of tectonic earthquake.

The Volcanic Explosivity Index (VEI) Alert Level was raised to 2 (on a scale of 1-4) on 2 May 2010. Level 1 is "Normal" and Level 2 is "Advisory" with an Aviation Alert color of Yellow-Advisory. Based on analysis of satellite imagery, the Darwin VAAC (Volcanic Ash Advisory Center) reported that on 5 May a possible ash plume from Rinjani rose to an altitude of 5.5 km (18,000 ft) a.s.l. and drifted 150 km NW. The plume was not seen in imagery about six hours later. CVGHM (Center of Volcanology and Geological Hazard Mitigation) advised the VAAC that intermittent activity could produce ash plumes to 1.5 km (5,000 ft) above the caldera.

On 27 April 2009 Gunung Barujari became active, with activity continuing through to May 2009. The mountain was closed at that time as the eruptions intensified with plumes of smoke and ash as high as 8,000 m (26,250 ft). A Volcanic Explosivity Index (VEI):2 rating was issued for the activity between 2 May 2009 and 20 December 2009. The activity during this period was described as having the characteristics of central vent eruption, flank (excentric) vent, explosive eruption and lava flow(s).

Previous activity

Segara Anak, the volcanic crater on the summit of Rinjani.

On 27 September 2004 a DVGHM (Directorate of Volcanology and Geological Hazard Mitigation) report noted the decision to increase Rinjani's hazard status to Volcanic Explosivity Index (VEI) Alert Level 2 (Yellow). During the last third of 2004, the number of volcanic and tectonic earthquakes had increased. Their increase followed a rise in the number of tectonic earthquakes that began 18 August 2004. Tremor registered on 23, 24, 25, and 26 September 2004. Tremor amplitudes ranged between 12 and 13.5 mm, and the duration of the tremor stood between 94 and 290 seconds.

In September 1995 an aviation report was issued concerning an unconfirmed ash cloud from Rinjani. A NOTAM about volcanic activity from Rinjani was issued by the Bali Flight Information Region on the morning of 12 September. An ash cloud was reportedly drifting to the south west with the cloud top around 4 km altitude.

On 3 November 1994, a cold lahar (volcanic mudflow) from the summit area of Rinjani volcano traveled down the Kokok Jenggak River killing thirty people from the village of Aikmel who were caught by surprise when collecting water from the river in the path of the flow. One person remained missing as of 9 November 1994. No damage to the village was reported. Local volcanologists noted that additional lahars could be triggered by heavy rainfall.

During 4 June 1994-January 1995 the DVGHM (Directorate of Volcanology and Geological Hazard Mitigation) noted that explosions occurred on Rinjani. Those explosions came from the Barujari volcano.  At 0530 on 1 October 2004 Rinjani erupted. The eruption caused authorities to immediately raise the hazard status to Alert Level 3 (Orange). Details regarding the initial 1 October 2004 eruption are indistinct. During 2–5 October 2004 explosions sent ash columns ~300 to 800 metres above the summit. Gray, thick ash columns drifted to the north and detonation sounds accompanied every explosion. Successive explosions occurred at intervals of 5 to 160 minutes. Explosions vented on the north eastern slope of Barujari volcano. Some material also vented from Barujari's peak and fell down around its edifice. A press report in the Jakarta Post indicated that evacuations were not considered necessary.  A Volcanic Explosivity Index (VEI):2 rating was issued for the activity between 1 May 2004 through to (on or after) 5 October 2004.

Between 3 June 1994 and 21 November 1994 records of Rinjani's eruptive history indicate activity accorded Volcanic Explosivity Index (VEI) with a rating of 3(?) with the area of activity described as Gunung Barujari. Eruptive characteristics documented for the events of that time are described as, central vent eruption with an explosive eruption, with pyroclastic flow(s), lava flow(s), fatalities and mudflow(s) (lahars).

In May 1994 a glow was noticed on the crater floor of Barujari cone, which at this time had undergone no significant activity since August 1966. A portable seismograph (PS-2) and telemetry seismograph (Teledyne) were put into operation on 27 May and 9 June, respectively. One volcanic earthquake event/day was recorded on 27, 28, 30, and 31 May. After 4 June, however, volcanic tremor with a maximum amplitude of 35 mm was recorded, presumably associated with the upward movement of magma. At 0200 on 3 June1994, Barujari cone began erupting by sending an ash plume 500 m high. One 8 June 1994 press report described emission of "smoldering lava" and "thick smoke," as well as ashfall in nearby villages from an ash cloud rising 1,500 m above the summit. Between 3 and 10 June 1994, up to 172 explosions could be heard each day from the Sembalun Lawang volcano observatory (~15 km NE). During this period, seismic data indicated a dramatic increase in the number of explosions per day, from 68 to 18,720. Eruptions were continuous at least through 19 June 1994, with maximum ash plume heights of 2,000 m on 9–11 June 1994.

Hiking Post on Tengengean, 1500 m height on Mt. Rinjani

Between 28 March 1966 and 8 August 1966 records of Rinjani's eruptive history indicate activity accorded a Volcanic Explosivity Index (VEI) rating of 1. Lava volume of 6.6 x 106 m3 and a tephra volume of 2 x 104 m3 was recorded. The area of activity described was the east side of Barujari (2250 m). Eruptive characteristics were documented as a central vent eruption, explosive eruption and lava flow(s).

In December 1944 Rinjani appears to have had a significant event. Between December 25, 1944 and 1(?) January 1945 eruptive activity is rated 2 on the Volcanic Explosivity Index (VEI) The event has been listed in the historical records of the Global Volcanism Program indicating a lava volume: of 7.4 x 107 m3 occurring in an area of activity on the north west flank of Barujari (Rombongan). The eruptive characteristics are described a central vent eruption on the flank (excentric) vent, a crater lake eruption, explosive eruption, lava flow(s) and a lava dome extrusion with associated damage to land, property.

Monitoring program

Gunung Rinjani Observation Post Rinjani Sembalun is located in the village of Lawang, Sub Sembalun 12.5 km (4000 feet) northeast of G. Rinjani) in the Regency of East Lombok. Observers at this post monitor G.Rinjani, G.Barujari/G.Tenga within the Segara Anak Caldera.

Rinjani National Park

Mount Rinjani at sunrise

The volcano and the caldera are protected by the Gunung Rinjani National Park established in 1997. Tourism is increasingly popular  with trekkers able to visit the rim, make their way into the caldera or even to make the more arduous climb to the highest point; fatalities, however, are not unheard of. In July 2009 the summit route was closed due to volcanic activity at that time and subsequently reopened when the activity decreased. During early 2010 up to and including May 2010 access to Rinjani was at times again restricted due to volcanic activity.

The park is popular for mountain climbs and trekking and represents an important nature reserve and water catchement area. The park is officially 41,330 hectares within the park boundaries and includes a further 66,000 hectares of protected forest outside. The mountain and its satellites form the Mount Rinjani National Park (Taman Nasional Gunung Rinjani) - officially 41,000 hectares within the park boundaries and a further 66,000 hectares of protected forest outside. In 2008, the Indonesian government proposed to UNESCO that Mount Rinjani be one of the world's official geoparks. If this was approved by UNESCO, Mount Rinjani would become the first such geological park in Indonesia.

It has been claimed that the preliminary documentation required for UNESCO registration has not received sufficient support from the Nusa Teggara Barat government offices. Among the requirements to become a geo-park sufficient information must be supplied to show that the location has sufficient and appropriate management, information services, access to educational instruction to facilitate "knowledge-based geotourism", the implementation of a sustainable regional economy, biodiversity conservation, and to have established public access to the park area.

Mount Rinjani has obtained the World Legacy Award from Conservation International and Traveller (2004), and was a finalist for Tourism for Tomorrow Awards (2005 dan 2008) from the World Travel Tourism Council (WTTC). Rinjani owl is found in 2003 and after 10 years evidence research is recognized as a new endemic owl (before it, in 19th century is recognized as Mollucas owl).