Selasa, 15 Oktober 2013

kode etik akuntansi hal 78 - 80 sub indo

Pajak Persiapan Kembali
290,183 jasa persiapan pengembalian pajak melibatkan membantu klien dengan pajak mereka
kewajiban pelaporan dengan menyusun dan menyelesaikan informasi , termasuk
jumlah pajak yang terhutang ( biasanya pada formulir standar ) wajib disampaikan
kepada otoritas pajak yang berlaku . Layanan tersebut juga mencakup memberi nasihat tentang
pengobatan pengembalian pajak dari transaksi masa lalu dan menanggapi atas nama
klien audit permintaan otoritas pajak 'untuk informasi tambahan dan
analisis ( termasuk memberikan penjelasan dan dukungan teknis untuk
Pendekatan yang diambil ) . Jasa persiapan pengembalian pajak umumnya didasarkan
informasi sejarah dan terutama melibatkan analisis dan presentasi
informasi sejarah seperti di bawah hukum pajak yang ada , termasuk preseden
dan mendirikan praktek. Selanjutnya , pengembalian pajak tunduk pada apapun
proses review atau persetujuan otoritas pajak dianggap sesuai.
Oleh karena itu , menyediakan layanan tersebut umumnya tidak membuat ancaman terhadap
independensi jika manajemen bertanggung jawab untuk pengembalian termasuk
penilaian apapun signifikan yang dibuat .
Perhitungan Pajak untuk Tujuan Mempersiapkan Entri Akuntansi
Audit klien yang tidak entitas kepentingan umum
290,184 perhitungan Mempersiapkan kewajiban pajak kini dan pajak tangguhan ( atau aktiva)
klien audit dalam rangka mempersiapkan entri akuntansi yang akan
kemudian diaudit oleh perusahaan menciptakan ancaman diri review- . itu
signifikansi ancaman akan tergantung pada :
( a) kompleksitas hukum dan peraturan pajak yang relevan dan gelar
penghakiman diperlukan dalam menerapkannya ;
( b) tingkat keahlian pajak personil klien , dan
( c) materialitas jumlah terhadap laporan keuangan .
Perlindungan harus diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau mengurangi
ke tingkat yang dapat diterima . Contoh pengamanan tersebut meliputi :
• Menggunakan profesional yang bukan anggota tim audit untuk
melakukan layanan ;
• Jika layanan ini dilakukan oleh anggota tim audit , menggunakan
pasangan atau anggota staf senior dengan keahlian yang tepat yang tidak
anggota tim audit untuk meninjau perhitungan pajak , atau
• Mendapatkan saran pada layanan dari seorang profesional pajak eksternal .
Audit klien yang merupakan entitas kepentingan umum
290,185 Kecuali dalam situasi darurat , dalam kasus klien audit yang merupakan masyarakat
entitas bunga , perusahaan tidak akan mempersiapkan perhitungan pajak saat ini dan
kewajiban pajak tangguhan ( atau aset ) untuk tujuan mempersiapkan akuntansi
79 BAGIAN 290
BAGIAN B
entri yang material terhadap laporan keuangan yang perusahaan akan
pernyataan pendapat .
290,186 Penyusunan perhitungan kewajiban ( atau pajak kini dan pajak tangguhan
aktiva) dengan klien audit untuk tujuan penyusunan akuntansi
entri , yang kalau tidak akan diizinkan di bawah bagian ini , mungkin
diberikan kepada klien audit dalam keadaan darurat atau situasi yang tidak biasa lainnya ketika
praktis untuk klien audit untuk membuat pengaturan lain . Ini mungkin
terjadi ketika ( a) hanya perusahaan memiliki sumber daya dan pengetahuan yang diperlukan dari
bisnis klien untuk membantu klien dalam penyusunan tepat waktu nya
perhitungan kewajiban pajak kini dan pajak tangguhan ( atau aset ) , dan ( b)
pembatasan pada kemampuan perusahaan untuk memberikan pelayanan akan menghasilkan
kesulitan yang signifikan untuk klien ( misalnya , sebagaimana mungkin terjadi dari hasil
kegagalan untuk memenuhi persyaratan pelaporan peraturan ) . Dalam situasi seperti itu,
kondisi berikut harus dipenuhi :
( a) Mereka yang menyediakan layanan bukan anggota tim audit ;
( b ) Pelayanan yang disediakan hanya untuk waktu singkat dan tidak
diharapkan terjadi , dan
( c ) Situasi ini didiskusikan dengan pihak yang bertanggung jawab atas tata kelola .
Perencanaan Pajak dan Pajak Lainnya Advisory Services
290,187 perencanaan pajak atau jasa penasehat pajak lainnya terdiri dari berbagai layanan ,
seperti menasihati klien bagaimana struktur urusannya secara efisien pajak
atau menasihati pada penerapan hukum atau peraturan pajak baru .
290,188 Ancaman diri review- dapat dibuat di mana saran akan mempengaruhi hal-hal untuk
akan tercermin dalam laporan keuangan . Keberadaan dan pentingnya
ancaman akan tergantung pada faktor-faktor seperti :
• Tingkat subjektivitas yang terlibat dalam menentukan yang sesuai
pengobatan untuk saran pajak dalam laporan keuangan ;
• Sejauh mana hasil dari saran pajak akan memiliki
berdampak material terhadap laporan keuangan ;
• Apakah efektivitas saran pajak tergantung pada
perlakuan akuntansi atau penyajian laporan keuangan dan
ada keraguan tentang kesesuaian perlakuan akuntansi atau
presentasi dalam rangka pelaporan keuangan yang relevan ;
• Tingkat keahlian pajak karyawan klien ;
• Sejauh mana saran ini didukung oleh undang-undang pajak atau peraturan ,
preseden lain atau praktek mapan , dan
BAGIAN 290 80
• Apakah perlakuan pajak didukung oleh putusan pribadi atau menyebabkan
dinyatakan telah dibersihkan oleh otoritas pajak sebelum penyusunan
laporan keuangan .
Misalnya , menyediakan perencanaan pajak dan jasa penasehat pajak lainnya di mana
saran yang jelas didukung oleh otoritas pajak atau preseden lainnya , oleh
didirikan praktek atau memiliki dasar dalam hukum pajak yang mungkin untuk menang tidak
umumnya membuat ancaman terhadap kemerdekaan.
290,189 Pentingnya ancaman harus dievaluasi dan perlindungan diterapkan
bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke tingkat yang dapat diterima .
Contoh pengamanan tersebut meliputi :
• Menggunakan profesional yang bukan anggota tim audit untuk
melakukan layanan ;
• Memiliki seorang profesional pajak , yang tidak terlibat dalam memberikan pajak
layanan, menyarankan tim audit pada layanan dan meninjau keuangan
pengobatan pernyataan ;
• Mendapatkan saran pada layanan dari pajak eksternal profesional; atau
• Mendapatkan pra -izin atau rekomendasi dari otoritas pajak .
290,190 Dimana efektivitas saran pajak tergantung pada tertentu
perlakuan akuntansi atau penyajian laporan keuangan dan :
( a) Tim audit memiliki keraguan mengenai ketepatan
perlakuan akuntansi terkait atau presentasi di bawah relevan
kerangka pelaporan keuangan , dan
( b) hasil atau konsekuensi dari saran pajak akan memiliki material
berpengaruh pada laporan keuangan yang perusahaan akan mengungkapkan
pendapat ;
Diri review- ancaman akan begitu signifikan bahwa tidak ada pengamanan bisa
mengurangi ancaman ke tingkat yang dapat diterima . Oleh karena itu , perusahaan tidak boleh

memberikan saran pajak tersebut ke klien audit .

Kamis, 13 Juni 2013

A Story of Teluk Lombok, Kutai National Park, East Kalimantan


Children of Teluk Lombok (by Yusuf of PENA INDONESIA
Children of Teluk Lombok (by Yusuf of PENA INDONESIA)
Teluk Lombok sub-village, part of Sangkima village is located on the coastal area of Kutai National Park, which covers 198,629 hectares of forestland in East Kalimantan. Like many other coastal communities, the community of Teluk Lombok sub-village had depended on mangrove forests and marine resources such as crabs, shrimp, and fish for their livelihoods. However, in the 1970s, things started to change. External parties came to cut down the mangrove forests. Some also introduced shrimp rearing ponds. Slowly, it depleted the village’s mangrove forests. In 1980-an, the Teluk Lombok community started to harvest the fruits of depleted mangrove forests. Due to abrasion on the coast, the community had to move houses to inland. The subsequent reduction in crabs and fish that lived in the roots of the mangrove trees had also a devastating impact on the community’s welfare.
Mangrove started growing (by Yusuf of PENA INDONESIA)
Mangrove started growing (by Yusuf of PENA INDONESIA)
In 2002, the local government responded to the damaged mangrove forests in Kutai Timur including the coastal area of Teluk Lombok, with a rehabilitation programme that disappointingly failed. Later, the community members of Teluk Lombok started to conduct a mangrove rehabilitation project by their own. The effort was led by a local mangrove farmers’ group Pangkang Lestari. The project started to succeed. Mangrove seedlings grew abundantly. The farmer’s group and other community members could even start to sell mangrove seedlings to other areas for mangrove rehabilitation projects.
The community’s survival could not depend only on mangrove seedlings and decreasing marine products. The people still had to find a way to endure while waiting for their mangrove forest to fully recover. Rearing crabs in floating cages was a feasible alternative that they decided to explore. Young mangrove crabs were obtained from Teluk Kaba, a thirty-minute trip by boat from Sangkima, where the mangrove forest was still in relatively good condition. Within 20 days, the crabs could be harvested and sold for around Rp.8,000 – Rp.10,000/kg. Nevertheless, rearing crabs in floating cages was a relatively new practice amongst the Teluk Lombok people and a number of attempts failed to reap sufficient crabs of the quality the market demands. The farmers discovered that of the 15-20 kg of crabs harvested in one cage, approximately 2 – 3 kg of them were defective.
Upon seeing the large quantity of wasted crabs, the women in the sub-village had the idea to use them to make crab chips. Unprocessed crabs were sold for around Rp 8,000 – 10,000/ kg, whereas the crab chips could be sold for Rp 40,000/ kg, with a reasonable profit margin. The woman quickly formed the Crab Chip Task Force (Pokja Krupuk Kepiting), under Pangkang Lestari group.
Fattening Crabs in the Cages (by Yusuf of PENA INDONESIA)
Fattening Crabs in the Cages (by Yusuf of PENA INDONESIA)
The village acknowledged the high economic value of the women’s activity but realised the business was not sustainable without a constant supply of raw material, the rejected crabs. The floating crab system is still being perfected by the farmers and cannot guarantee the women the volume of crabs needed for the chips. The women obtain raw crabs from other coastal villages. Now, Pangkang Lestari has started to learn effective ways to improve their techniques to fatten the crabs instantly in cages, while nurturing their mangrove forest so that young crabs return to live in the roots.
Not only crab chips produced by women of Teluk Lombok which have provided economic benefits. Mangrove seedling selling, now, has expanded very well. Pangkang Lestari has become a supplier for mangrove rehabilitation projects in several districts in East Kalimantan. The business involves around 50 families in the sub-district. Men have a role to seek mangrove seedlings, while women and children prepare polybags (plastic bags filled with soil) to put the seedlings. From the end of 2005 until October 2006, at least 1,113,500 mangrove seedlings were sold. The community gained Rp 541,850,000. Sumanti, 34 tahun, the chief of Pokja Krupuk Kepiting commented in Mamuju dialect, ”Ampunna’ u’de tau mabbalukang polo, u’de diang ni pambayyari anak sekolah ampe mambayarri panginranggang”. It means, ”If we hadn’t had the mangrove seddling business, we could not have afforded fees for children schools as well as paid debts.”
Responding to growing businesses of the community in Teluk Lombok, a financial institution, called Unit Pelayanan Tapak Surya, was established. It started to run in August 2006 and covered 5 villages in Kutai National Park. The financial insitution provides credit and saving services as well as training to teach community members how to manage their money wisely.
Preparing Palm Sugar (by Yusuf of PENA INDONESIA)
Preparing Palm Sugar (by Yusuf of PENA INDONESIA)
Seeing successes of Teluk Lombok, other sub-villages learn from the community. For example, women in Dusun Satu sub-village, Sangkima Lama village, have establihed a women business group, Pokja Krupuk Udang, focusing on shrimp cracker business. Pokja Krupuk Kepiting and Krupuk Udang have conducted several learning meetings to share experiences in managing business and organizing women. Another palm farmers’ group, Gula Aren Mamiri, still in Dusun Satu sub-village, has planned to empower a women business group, which just started focusing on gula semut business (a diversification of palm sugar).
The story of Teluk Lombok shows that a community can go hand-in-hand in conducting the efforts of conservation, economy and gender empowerment to reach a better future.

The Story of Tengger (Bromo Mountain)


Hundreds years ago, during the reign of the last king of Majapahit, Brawijaya, the situation was so uncertain due to the expanding new religion, Islam. At the time, the queen gave birth a baby girl and named her Roro Anteng, later the princess married Joko Seger, a Brahma Caste.

Since the influences of the new religion was so strong that it created chaos. The king and his followers were forced to back off to the east, some of them reached Bali and some of them reached a volcano.

The new married couple, Roro Anteng and Joko Seger were also found among the fugitives who went to the volcano. Later they ruled the volcano area and named it Tengger. The word Tengger was derived from Roro Anteng and Joko Seger. Then he surnamed himself the riffle of Purba Wasesa Mangkurat Ing Tengger which means the righteous ruler of Tengger.

Years after year as the region flourished in prosperity, the King and Queen felt unhappy for they had no children to succeed their throne. On their desperation, they decided to climb the top of the volcano to pray and beseech before God, the Almighty. Deeply, impressed by the faith of their meditation affected the murmuring sound of the crater lifted up miraculously followed by a golden lightning that made the surrounding locked so scintillating. Their prayer were heard the God and would give them children, but they should sacrifice their last child as return. It was a promising future that could not be denied.

Not long after, the first baby boy was born and Roro Anteng named him Tumenggung Klewung. Child after child was born during the years and it reached 25 in number to whom she gave the named Kesuma for the last child.

Roro Anteng and Joko Seger were very happy ever since, love and affection were imparted among their children. Happiness lingered on years after years, but a dull and sad feeling still haunted them for their promise would be claimed one day. They realized that they could not run from the fact, a bitter disappointment of losing a child shot through their brains. The day came, the God reminded them of their promise which could not be avoided.

As they felt how cruel it was to sacrifice their beloved child, they decided to break their promise by not offering him to the God. They brought away their children in order to save their last child from the offering. They tried to find a place to hide, however, they could not find away.

All of by sudden, the dreadful eruption of the volcano followed to where they went and miraculously Kesuma, the last beloved child was swallowed into the crater. At the same time when Kesuma disappeared from their sight, turbulent brawl diminished and strange silence for a while but a sudden voice echoed: Hi, my beloved brothers and sisters. It was sacrificed to appear before God Hyang Widi Wasa to save all of you. And what I expect be in a peace and live prosperously. Don't forget to set mutual assistance among you and to worship God constantly to arrange an offering ceremony annually on 14th of Kasada (the twelfth month of Tenggerese calendar) by full moon. For the sake of your God. Hyang Widi Wasa.

Kesuma's Brothers and sisters held the offering ceremony annually just like what Kesuma advised and it was held from generation to generation up to now.


Source : http://folklore-lover.blogspot.com/2002/03/legend-of-tengger-bromo.html

The 6 Best Horror and Ghost stories


In this era of everything already seen, it’s always refreshing to find something that can still really scare you. In these short stories (well, actually two of them are short novels) you can track the origins of practically every cliché and twist in modern horror literature, television and film. But these are the originals, and they have a thrilling freshness. Better still, they are all out of copyright in the U.S, so you can download them in written form, EPUB format, Kindle format, or audio in many cases.
While doing it, you will get a ton of other good stories, and will get a taste of the importance and vastness of the Project Gutenberg. Their labor is up there with Wikipedia when it comes to preserving and distributing human knowledge. Here I include the links for you to download them.

W. W. Jacobs - The Monkey’s paw

From:  The Lady of the Barge and Others, Part 2.
A happy family gets a monkey’s paw that can make three wishes come true.  Everyone’s heard about it; almost everyone in show business has made an allusion to it or a parody of it.  The story complies with the old saying that what is good, if short as well, is twice as good.  If you have never read it, this is your chance.
Project Gutenberg E-book number:  12122

H.P. Lovecraft - The Strange Case of Charles Dexter Ward

Charles Dexter Ward is a young man who, inspired by the experiments of a shady ancestor, decides to give a go to the creation of life! Lovecraft is manly known for his short stories, but his very best is this short novel. This one will get you thinking and imagining things you had rather not… but that’s what horror is all about, isn’t it?
Project Gutenberg E-book number:  0600031

Rudyard Kipling – They

From: Traffics and Discoveries
            A man haunted by a tragedy finds a heavenly spot in the middle of England, with a sweet blind woman to care for it.  Kipling is probably the most accomplished writer in English, when it comes to his suppleness:  he could write great poems, novels and short stories.  This one, written when he was already grieving the loss of his little daughter, is one of the sweetest ghost stories ever written.
Project Gutenberg E-book number:  9790

Edith Wharton - Afterward

From:  Tales of men and ghosts
            A wife who doesn’t know a lot about his husband’s business is faced with his sudden disappearance.  The style that has made “The age of innocence” such an endurable classic is felt throughout her stories in this book, and even if you would have thought her the last author to write about ghosts, you will get a pleasant surprise with this one.
Project Gutenberg E-book number:  4514

Henry James - The turn of the screw

            A governess is assigned her dream job, in a mansion with two angelical children.  Henry James is hard to read, and that’s a fact.  He makes his portraits of society and the human soul as unforgiving and extensive as if he was dissecting them.  But when he wanted to scare you (and he rarely did), he could manage outstandingly.  None of the film versions of this short novel has ever left him in very good standings with the horror-loving public.  Better go to the source!
Project Gutenberg E-book number:   209

Anonymous - Horror: A true tale

From:  The most interesting stories of all nations: American
            A young girl goes to sleep in her chamber, in a mansion, and by the time morning comes, her hair has turned white.  Simple as that.  Is an anonymous story, and odds are you have never even heard about it.  But it’s really gripping, even from a 21st century point of view.
Project Gutenberg E-book number:  2043

The Legend of Nyai Roro Kidul

Located about 35 km to the south of Yogyakarta, Parangtritis Beach has long been famous, not only as a beach resort where sand-dunes, sandy beaches and rocky cliffs meet, but also as a historical place closely linked to the mysterious legend of the Queen of the South Sea, "Kanjeng Ratu Kidul". Together with her confidant, the feared Nyai or Nyi Roro Kidul, the ever youthful and beautiful queen, Kanjeng Ratu Kidul reigns over sea-nymphs and spirits.
On certain days known as Suro in the Javanese calender, locals have a ceremonial procession, with many seen presenting offerings on the beach in honour of the Nyai Roro Kidul and Queen of the South Sea. During the day, many visit the beach and hold what is known locally as tirakatan (one-day fasting) as they pray for their wishes to be fulfilled. People in black are frequently seen sitting on the beach in a meditating pose the whole night. Locals who have meditated on the beach have said that through meditating they could see a green dragon and Nyi Roro Kidul, who remains young and beautiful. "The dragon danced before my eyes," one local said in a convincing voice. Another admitted that he meditated there so that he could meet the ever-youthful and beautiful Nyi Roro Kidul. "I can even communicate with spirits here," he added.
Dewi Mutiara's dream came true when one day she bore the son that the king had long been yearning for. Through the assistance of a witch, Dewi Mutiara made the king's wives Dewi Rembulan and Dewi Kandita suffer from 'strange' disease, with their bodies covered with scabies that created the odour of fish. The disease led them to be sent into exile in the forest where later Dewi Rembulan died. After a long, hard and helpless journey, the scabies-covered Dewi Kandita eventually arrived at a beach where she met a young, handsome man who promised to cure her illness. At the request of the young man, Dewi Kandita chased after him as he ran along the beach. When she reached the water, the man disappeared and, to her surprise, all the scabies had disappeared but, strangely, she could not move her legs. Half her body, from the waist down, had turned into the body of a fish.
Since then she became a sea-nymph, and the locals believe that Nyi Roro Kidul is the manifestation of Dewi Kandita. Want to see Nyi Roro Ridul? Then try meditating the whole night there as locals have suggested.

The Legend of Nyai Roro Kidul

Nyai Loro Kidul (also spelled Nyi Roro Kidul; she also has many other names) is thought to be a legendary Javanese goddess. Her identity is of a complex goddess named goddess or queen of the Southern Sea of Java (Indian Ocean or Samudra Kidul) in Javanese and Sundanese mythology.
The legend of Nyi Roro Kidul herself is very popular. Before turning into a nymph, Nyai Roro Kidul was a young princess named Dewi Kandita, the daughter of King Mundangwangi and his first wife. The popularity of Dewi Kandita and her mother Dewi Rembulan was beyond doubt. They were known for their beauty, kindness and friendliness, and people loved them. However, the misery of their lives began when Dewi Mutiara, another wife of King Mundangwangi, known locally as selir, became green with envy and grew ambitions to become the first wife, thereby deserving full affection and attention from the king.

Names

Nyai Loro Kidul has many different names, which reflect the diverse stories of her origin in a lot of sagas, legends, myths and traditional folklore. Other names include Ratu Laut Selatan ("Queen of the South Sea," meaning the Indian Ocean) and Gusti Kangjeng Ratu Kidul. Many Javanese believe it is important to use various honorifics when referring to her, such as Nyai, Kangjeng, and Gusti. People who invoke her also call her Eyang (grandmother). In mermaid form she is referred to as Nyai Blorong. The Javanese word loro literally means two - 2 and merged into the name of the myth about the Spirit-Queen born as a beautiful girl/maiden, in Old Javanese rara, written as rårå, (also used as roro). Old-Javanese rara evolved into the New Javanese lara, written as lårå, (means ill, also grief like heartache, heart-break). Dutch orthography changed lara into loro (used here in Nyai Loro Kidul) so the word play moved the beautiful girl to a sick one - Old Javanese Nyi Rara and the New Javanese Nyai Lara.

Description

Nyai Loro Kidul is often illustrated as a mermaid with a tail as well the lower part of the body of a snake. The mythical creatures are claimed to take the soul of any who are wished for. Sometimes Nyai Loro Kidul literally can be spoken of as a "naga", a mythical snake. This idea may have been derived from some myths concerning a princess of Pajajaran who suffered from leprosy. The skin disease mentioned in most of the myths about Nyai Loro Kidul might possibly refer to the shedding of a snake's skin. The role of Nyai Loro Kidul as a Javanese Spirit-Queen became a popular motif in traditional Javanese folklore and palace mythologies, as well as being tied in with the beauty of Sundanese and Javanese princesses. Another aspect of her mythology was her ability to change shape several times a day. Nyai Loro Kidul in a significant amount of the folklore that surrounds her - is in control of the violent waves of the Indian Ocean from her dwelling place in the heart of the ocean. Sometimes she is referred as one of the spiritual queens or wives of the Susuhunan of Solo/Surakarta and the Sultan of Yogyakarta. Her literal positioning is considered as corresponding to the Merapi-Kraton-South Sea axis in Solo Sultanate and Yogyakarta Sultanate. Another pervasive part of folklore surrounding her is the colour of green, gadhung m'lathi in Javanese, is referred to her, which is forbidden to wear along the south-coast of Java.

Origin and history

The legends say that Kanjeng Ratu Kidul was married to one of the Mataram Monarchs, Panembahan Senopati, whom she visited and communed with on certain occasions.
Panembahan Senopati (1586-1601 AD), founder of the Mataram Sultanate, and his grandson Sultan Agung (1613-1645 AD) who named the Kanjeng Ratu Kidul as their bride, is claimed in the Babad Tanah Jawi. One Sundanese folktale is about Dewi Kadita of the Pajajaran Kingdom, in West Java, who desperately sought the Southern Sea after black magic had hit her. She jumped into the violent waves of the Ocean where the spirits and demons crowned the girl to the legendary Spirit-queen of the South Sea. Another Sundanese folktale shows Banyoe Bening (meaning clear water) becomes Queen of the Djojo Koelon Kingdom and, suffering from leprosy, travels to the South where she is taken up by a huge wave to disappear into the Ocean. Another West Java folktale is about the Ajar Cemara Tunggal (Adjar Tjemara Toenggal) on the mountain of Kombang in the Pajajaran Kingdom. He is a male seer who actually was the beautiful great aunt of Raden Joko Susuruh. She told him to go to the east of Java to found a kingdom on the place where a maja-tree just had one fruit; the fruit was bitter, pait in Javanese, and the kingdom got the name of Majapahit. The seer Cemara Tunggal would marry the founder of Majapahit and any descendant in first line, to help in all kind of matters. Though after he (the seer) would have transmigrated into the "spirit-queen of the south" who shall reign over the spirits, demons and all dark creatures.

Specialities

Sarang Burung are Javanese bird's nests, and some of the finest in the world. The edible bird's nests Bird's nest soup or sarang burung, which find a ready market in China, Thailand, Malaysia, Singapore are dedicated to Nyai Loro Kidul, mentioned by Sultan Agung in reports.
There are three harvests which are known as the Unduan-KesongoUnduan-Telor and Unduan-Kepat, taken place in April, the latter part of August (the largest), and December. The places of Rongkob and Karang Bolong along the South-coast of Central Java are famous for the edible bird's nests, made by the little seaswallows named Salanganen or Collocalia fuciphaga; famous because of the wayang performances which are held, and the Javanese ritual dances which are performed during gamelan music at the traditional ceremony. This happens in a cave (Karang Bolong) and when these are ended specially prepared offers are made in a shed in what is known as the "State Bed of Nyai Loro Kidul". This relic is hung with beautiful silk batik kains, and a toilet mirror is placed against the green-coloured pillows of the bed ... Nyai Loro Kidul is the patron goddess of the bird's-nest gatherers of South Java, who pursue what must be one of the world's most hair-raising professions. The gatherers descend the sheer cliff-face on coconut-fibre ropes to an overhang some thirty feet above the water where a rickery bamboo platform has been built. From here they must await their wave, drop into it, and be swept beneath the overhang into the cave. Here they grope around in total darkness filling their bags with bird's nests. Going back needs very precise timing for not misjudging the tides, and fallen into the violent waves.

The Dutch and their Javanese legacy

The term wali which is applied to all of the Islam teachers is Arabic (meaning "saint"), but the title "sunan" which they all carry, too, is Javanese. Sunan Kalijaga used to be one of the most "popular" Wali Sanga, and he got deeply involved with Nyai Loro Kidul because of the water aspect (at the beach of Pemancingan of northern Java, kali means river). Panembahan Senopati Ingalaga (1584-1601), founder of Mataram's imperial expansion, sought the support of the goddess of the Southern Ocean (Kangjeng Ratu Kidul or Nyai Loro Kidul) at Pemancinang of southern Java.
She was to become the special protectress of the House of Mataram. Senopati's reliance upon both Sunan Kalijaga and Nyai Loro Kidul in the chronicles accounts nicely reflects the Mataram Dynasty's ambivalence towards Islam and indigenous Javanese beliefs.

Lawang Sewu

Lawang Sewu is a landmark in Semarang, Central Java, Indonesia.

The name Lawang Sewu is from Javanese; it means "Thousand Doors". The name comes from its design, with numerous doors and arcs.
Layout
The complex consists of several buildings, two main ones named A and B and two smaller ones named C and D, on Pemuda Street. The l-shaped A building faces the Tugu Muda roundabout. There are two identical towers on A building, which were originally used to store water, each with a capacity of 7,000 litres (1,800 US gal). The building features large stained-glass windows and a grand staircase in the center. There was also once an underground tunnel connecting A building to several other sites in the city, including the governor's mansion and the harbour.
The B building is located behind A building. It is three stories in height, with the first two floors consisting of offices and the third holding a ballroom.The building, with high, large windows, also has a basement floor that is kept partially flooded to serve to cool the building through evaporation.
In front of A building stands a monument to five employees killed during the Indonesian War of Independence.
History
A building in the early 1900s
Lawang Sewu was designed by C. Citroen, from the firm of J.F. Klinkhamer and B.J. Quendag. Construction began in 1904 with A building, which was completed in 1907. The rest of the complex was finished in 1919. It was initially used by the Nederlandsch Indische Spoorweg Maatschappij, the national railway of the Dutch East Indies.
After the Japanese invaded Indonesia in 1942, the Japanese army took over Lawang Sewu. The basement of B building was turned into a prison, with several executions taking place there. When Semarang was retaken by the Dutch in the battle of Semarang in October 1945, the Dutch forces used the tunnel leading into A building to sneak into the city. A battle ensued, with numerous Indonesian fighters dying. Five employees working there were also killed.
After the war, the Indonesian army took over the complex. It was later returned to the national railway company.
By 2009 the Lawang Sewu complex was in a state of considerable dilapidation. Simon Marcus Gower, writing in The Jakarta Post, noted it as being "dark and evidently sick. Its white walls are faded throughout; blackened by pollution and neglect. Rendered walls are cracked and any wall paper has long since fallen away to reveal the red bricks beneath. Mould and weeds grow over much of the building and mice and rats are the chief residents."
The building soon underwent renovations to ensure that it would be profitable as a tourist attraction. Governor of Central Java Bibit Waluyo mobilized several dozen soldiers to assist with the renovations; the soldiers focused on external repairs. Local residents were disappointed in the renovations, opining that it had lost its authenticity.
On 5 July 2011 the newly renovated complex was inaugurated by First Lady Ani Yudhoyono. However, at the time only B building was available for tours. It is hoped to be a main attraction in the Central Javan Government's tourism program in 2013.
Haunting
The basement of B building, said to be haunted by a kuntilanak
Lawang Sewu is said to be haunted, with many tourists visiting to see the ghosts. Among the ghosts reported to inhabit the establishment are a Dutchwoman who committed suicide inside and "headless ghouls".

In 2007, a horror film entitled Lawang Sewu: Dendam Kuntilanak (Lawang Sewu: Kuntilanak's Vengeance) was released based on the legend. It told the story of a group of high school students from Jakarta who were trapped in Lawang Sewu after several had to urinate and featured ghosts of a Dutchwoman, a man with a ball and chain wrapped around his leg, and a kuntilanak.

The Legend of Lake Toba

A Folklore from Medan North Sumatra, Indonesia

Once upon a time, there was a young man named Toba. He lived alone and had no wife. He decided being single and didn’t get married, although his age was mature enough to a family. 

He had a narrow farm and a small hut not far from a lake. If the day was getting dark, he would go to the lake for fishing. He liked fishing and he could do this activity until night has come. 

One day, after worked on his small farm, he decided to go fishing. He wanted to look for some fish for his dinner. He waited for a long time, but his hook didn’t catch any fish. He waited and waited patiently. 

Suddenly, his fish bait made some movement. He was sure he would get a fish for his dinner. And that was true, a pretty big fish stuck on his bait. He took the fish and then put it on a fish basket. Then, he went home. 
He was so happy to get a fish for his dinner. He imagined that his dinner tonight would be nice because the fish was pretty big and fresh. 

Arriving at home, he put his fish basket beside the fire place. And then, he set fire of the fire place. But, he realized that he forgot to look for some woods for his fire place. Without the woods, of course he couldn’t cook the fish for his dinner. 

He went out to look for some woods. He left the fish in the kitchen. He didn’t worry about the fish because he was sure that the fish was safe in the place.

After getting some woods, he went back home, but, he was to surprised as the fish basket was empty. The fish was gone, he just found some scales which in the form of gold pieces. Toba was confused. He convinced himself that the gold pieces he hold was the scales of the fish he caught this afternoon. 

He stepped to his room. But, again he was shocked as he saw a beautiful girl with long hair in his room. The girl sat in toba’s bed. Toba didn’t make any movement. He was so shock and wondered who the girl was. 

Suddenly the girl turn her head and looked at toba. Toba was so amazed with the girl’s beauty. He looked at the girl and admired her beauty. For some moments, they looked each other. Was that a possibility that this beautiful girl is an angel? toba thought. 

Toba was so speechless and couldn’t say anything. For breaking the ice, the girl said something. She approached toba and said. 

“Hi, toba. It was getting dark, could you turn on the lamp” the girl asked.

“Ooo… hhhiii… Alright, I will turn the lamp on,” Toba said, his body was trmebled because of fear. 

“Don’t be afraid, Toba. I will not hurt you,” said the girl.

“But, who are you ? are you kind of genie or something ?”

The girl smiled and said.

“I am the incarnation of the fish you caught this afternoon,” the girl answered.

“Really, Oh.. God. Is that true?” toba was so surprised. 

“Yes, but you don’t have to be afraid. I will help you to do some house hold activity. I will cook for you and prepare your daily meal, ”  the girl offered. 

Toba was so happy to hear that. 

“By the way, the gold pieces is my scales,” the girl said. 

“Ooo.. well.. that’s why I didn’t found my fish in the basket,” toba said.

And then the girl went to the kitchen and cooked dinner for toba. 

Everyday toba was accompanied by the girl. Toba was happy for that. Until one day, he asked the girl to get married. But, the girl gave a requiretmen.  

“I am agree to be your wife, but don’t ever tell my secret, my condition that I was a fish,” said the girl. 

Toba agreed the girl’s requiretmen. And then they got married. Toba was happy to have such a beautiful wife. They lived happily because they loved each other. 

Years gone by. Toba’s wife was pregnant and then not so long after that she gave birth. Toba was so happy. The baby was a boy. Named Samosir. They took care their only child. They showered the boy with love. It seemed that they were happy family. 

7 years later

The mother spoiled the boy too much. No wonder, samosir became spoiled child. He didn’t want to help his father to work on farm. He only stayed at home doing nothing. He was a very lazy boy. 

One day the mother asked samosir to bring lunch for his father who worked in a farm. Usually the mother did his job. But, because she was very busy, she didn’t have time to bring the lunch for his husband.

“Samosir my dear, please take this lunch for your father in the farm. He must be very hungry now. I can’t bring it for him, there is something else I want to do!” asked the mother. 

“No, I can’t!” samosir refused. 

“Why, don’t you want ho help me?” asked the mother. 

“I want to play with my frieds, mother!” said samosir. 

Mother was angry to hear this. She was so upset and threatened samosir if he didn’t do what she’s asked. She wouldn’t give samosir lunch.  

Because of his mother’s anger, he felt forced to do what his mother’s request.

“All right, mom. I will bring it to my father,” samosir said. Samosir went to his father’s farm. But he grumbled continuosly as she wanted to play with his friends.

On the way to his father’s farm, he ate the lunch little by little. He felt hungry, too. Because of this, there’s just a little lunch left. Meanwhile, the day was getting hot. Toba decided to rest under the tree. He felt thirsty and hungry. He asked himself why his wife didn’t bring lunch for him.

Waiting in a hungry was such a terrible thing for Toba. He got angry that time. Finally he saw somebody in a distance. He hoped the somebody was his wife who brought lunch for him. 

But, he was surprised to see samosir, his son, who came to the farm. 

“What do you do here, my son. Where is your mother? Why she didn’t  bring my lunch?” Toba said angrily.

“Mother is busy to do other things. So, she asked me to bring this lunch for you” said Samosir while gave the lunch to his father. 

Toba took the lunch quickly as he couldn’t bear his hunger anymore. But, when he saw the lunch box, he was surprised. The lunch was no more left.

“What? Where is the lunch ? Why this box is empty ?” Toba said angrily.

“I am sorry, father. On the way here, I ate your lunch little by little. I am so hungry.” Samosir answered with anxiety.

“You’re really a bad boy. Why are you doing this ? I am really hungry, you know ? ” Toba snapped at Samosir. 

“I am sorry, dad. I am really sorry for that!” Samosir said apologize. 

“You are rebellious child. You are lazy, useless!!!” Toba got angry. 

He felt really upset whit his son. And, suddenly he said something rude that actually was forbidden.

“Your manner is like a little animal. It is because your mother spoiled you. You are so naughty. Well, it is because your mother is a fish. So you are like her. Go away from here” Toba didn’t realize that what he said was so rude. He was forbidden to tell about Samosir’s mother’s origin. 

Samosir was so sad to hear what his father’s said. He was badly hurt. He cried continuosly. His mother asked why Samosir cried. Samosir said that his father was angry to him. It’s because he ate his father’s lunch. Samosir also told what his father had said to him. 
“Father said that I was a little animal because I didn’t obey his advice and he also said that mother is a fish.”
Samosir said this to his mother. 

“What ??? How excessive he is! He was not supposed to tell that to you. You are his son. I will tell him.” The beautiful girl was so angry.  

“Why he’s so rude to his own child. He promised that he wouldn’t tell my origin. Why he did this to me.” The beautiful girl said sadly.

“Calm down, Samosir. Don’t cry anymore. Now, all you have to do is climb the highest tree and stay there. There will be a huge flood and this velley will be sink and disappear. There will be great disaster here,” the beautiful girl said.

“Really, mother ! How do you know ?” Samosir asked. 

“Well, you must obey my advice without complaining ” the beautiful girl told his son. 

After that, Samosir went away and climbed the highest tree in the village. He stayed there, obeyed his mother’s instruction. He still didn’t know why his mother told him to do this. He just waited what happened next. 

The beautiful girl was really sad. He thought that Toba didn’t love her anymore. Toba was changed. He broke his promise to her. So, the girl thought there was no use she lived. She decided to do suicide by jumping to a lake. 

Suddenly, the sky was getting dark upon the valley. Not so long after that, the rain poured the earth. It was a huge rain. The thunder and the lightning were so scary. 

The rain was so heavy and make a huge flood. The valley was like  a sea. Just as the girl said, there was a great disaster in that village. 

Meanwhile, Toba, who was still in his farm shocked with this disaster. He couldn’t save himself. He was drown by the flood and finally died. 

And, the spoiled child, Samosir, although he climbed the highest tree, he still couldn’t save himself from this great disaster. He died as his parents. His body was floating. And then baceme small island which now was called Samosir Island

And, the village was sink and became a huge lake. This lake was named as Toba’s name, that is Lake Toba

Lake toba is located in North Sumatra.