Sejarah Profesi Akuntan di Indonesia

Akuntansi mulai diterapkan di Indonesia sejak tahun 1642. Akan tetapi bukii yang jelas terdapat pada pembukuan Amphioen Societeit yang berdiri di Jakarta sejak 1747. Selanjutnya akuntansi di Indonesia berkembang setelah UU Tanam Paksa dihapuskan pada tahun 1870. Hal ini mengakibatkan munculnya para pengusaha swasta Belanda yang menanamkan modalnya di Indonesia.

Praktik akuntansi di Indonesia dapat ditelusur pada era penjajahan Belanda sekitar 17 (ADB 2003) atau sekitar tahun 1642 (Soemarso 1995). Jejak yang jelas berkaitan dengan praktik akuntansi di Indonesia dapat ditemui pada tahun 1747, yaitu praktik pembukuan yang dilaksanakan Amphioen Sociteyt yang berkedudukan di Jakarta (Soemarso 1995). Pada era ini Belanda mengenalkan sistem pembukuan berpasangan (double-entry bookkeeping) sebagaimana yang dikembangkan oleh Luca Pacioli. Perusahaan VOC milik Belanda-yang merupakan organisasi komersial utama selama masa penjajahan-memainkan peranan penting dalam praktik bisnis di Indonesia selama era ini (Diga dan Yunus 1997). Pengiriman Van Schagen merupakan titik tolak berdirinya Jawatan Akuntan Negara-Government Accountant Dienst yang terbentuk pada tahun 1915 (Soermarso 1995). Akuntan publik yang pertama adalah Frese & Hogeweg yang mendirikan kantor  di Indonesia pada tahun 1918. Pendirian kantor ini diikuti kantor akuntan yang lain yaitu kantor akuntan H.Y.Voerens pada tahun 1920 dan pendirian Jawatan Akuntan Pajak-Belasting Accountant Dienst (Soemarso 1995).

Pada era penjajahan, tidak ada orang Indonesia yang bekerja sebagai akuntan publik. Orang Indonesa pertama yang bekerja di bidang akuntansi adalah JD Massie, yang diangkat sebagai pemegang buku pada Jawatan Akuntan Pajak pada tanggal 21 September 1929 (Soemarso 1995).

Kesempatan bagi akuntan lokal (Indonesia) mulai muncul pada tahun 1942-1945, dengan mundurnya Belanda dari Indonesia. Pada tahun 1947 hanya ada satu orang akuntan yang berbangsa Indonesia yaitu Prof. Dr. Abutari (Soermarso 1995). Praktik akuntansi model Belanda masih digunakan selama era setelah kemerdekaan (1950an). Pendidikan dan pelatihan akuntansi masih didominasi oleh sistem akuntansi model Belanda. Nasionalisasi atas perusahaan yang dimiliki Belanda dan pindahnya orang orang Belanda dari Indonesia pada tahun 1958 menyebabkan kelangkaan akuntan dan tenaga ahli (Diga dan Yunus 1997).

ORDE LAMA

Profesi akunta di Indonesia itu sejarahnya diawali oleh berdirinya Ikatan Akuntansi Indonesia (IAI) pada tahun 1957. Karena pada masa ini warisan dari belanda masih dirasakan dengan tidak adanya satupun akuntan yang dimiliki oleh bangsa Indonesia. Sehingga pada masa ini masih mengikuti pola yang dilakukan oleh belanda, dimana akuntan didaftarkan dalam salah satu register Negara. Belanda sendiri memiliki dua organisasi profesi yaitu Van Academich Gevorormd e Accountants (VAGA) dan Nederlands Institute van Accountants (NIvA). Akuntan – akuntan Indonesia yang lulus pertama periode setelah kemerdekaan tidak dapat menjadi anggota kedua organisasi tersebut.

ORDE BARU

Pada masa orde baru, perekonomian Indonesia mengalami perubahan yang cukup signifikan. Perubahan perkonomian ini memberikan dampak terhadap kebutuhan profesi sebagai akuntan. Hal ini karena dengan adanya pasar modal pertama sejak masa orde baru dan juga Karena pada saat itu sudah banyak kantor akuntan yang berdiri dan juga kantor akuntan asing yang bekerjasama oleh kantor akuntan di Indonesia. Pada tahun 1977 atas gagasan Drs. Theodorus M. Tuanakotta IAI membentuk seksi akuntan publik. Hal ini bertujuan sebagai wadah para akuntan publik di Indonesia untuk melaksanakan program pengembangan akuntan publik.  Setelah kurun waktu 17 tahun berjalan sejak didirikannya seksi akuntan publik, profesi akuntan berkembang dengan pesat seiring dengan perkembangan pasar modal dan perbankan di Indonesia, sehingga diperlukan standar akuntansi keuangan dan standar professional akuntan publik yang setara dengan standar internasional.

ORDE REFORMASI

Setelah melewati kedua orde ini, perkembangan profesi akuntan di Indonesia tidak bisa dipisahkan dari perkembangan perekonomian, dunia usaha dan investasi, pasar modal serta pengaruh global. Secara garis besar tonggak sejarah dari perkembangan  profesi dan organisasi akuntan public di Indonesia memang tak luput dari perkembangan perekonomian Negara khususnya dan perkembangan perkonomian dunia pada umumnya.

English Task: Review Game: BoxBoy!

Review Game BoxBoy!

BoxBoy! is a game that subverts your expectations. The game looks like it belongs on the original Game Boy, but even there it wouldn't seem visually inspired, and the initial puzzles are almost off-puttingly simplistic. However, this black and white platforming game about an anthropomorphic box offers up new challenges in such rapid succession that you quickly progress from smirking condescension over its simplicity to satisfying consternation caused by its more elaborate creations.

The puzzles, particularly in the beginning, can be finished in less than a minute, but this actually works in the game's favor. Like Tetris or any number of other puzzle games, after you finish one round, it always feels like you have time for just one more. That brevity is especially well-suited to a handheld platform like the 3DS, where you have time to solve a few levels while sitting on the bus, or in between TV commercial breaks.

Your goal in each stage is to navigate from point A to point B, generally through narrow, obstacle-filled passages. You run and jump over spikes and pits just like in any other platformer, but what makes your character special is his ability to spawn boxes. The number of simultaneous connected boxes you can create at one time varies with each stage, though you always control how many you want to create at a time. And when you make a new set of boxes, the previous ones disappear. Create one and toss it around for a quick step up, or turn three into an impromptu set of stairs that you push to bridge a hazardous gap. Unlike you, these boxes are not sentient and their only purpose is to help you get around. Instead of neatly detaching yourself from your box bundle, you can also choose to keep it attached and use it like an additional limb. In that role, it can be used to press buttons, lift you out over chasms, or transport you through tight spaces using your ability to reabsorb the squares like grappling hook.

You die often while trying to find the correct box placement to safely traverse a level, but checkpoints are so frequent that it almost feels like there's no punishment for failing. Instead, you're able to plot out a course using focused trial and error without having to repeat puzzles you already know how to do flawlessly. While the game keeps throwing new deadly impediments in your way, you eventually get to the point where you can tell at a glance what blocky shapes you need to chain together to survive. That's when the challenge becomes not just getting to the end, but collecting all of the crowns.

Early on, you run into these optional collectibles as part of making your way normally through each stage; in later levels, the crowns are purposefully placed in a way that requires careful box management. The solution to solving some of the more devious level layouts would only come to me after putting the game away for several hours and coming back with a fresh mind. Suddenly, the answer would stand out as ridiculously obvious, but I not only felt like a genius for figuring out combinations of moving, extending, and retracting boxes, but I also learned valuable lessons for overcoming later stages.

Your basic abilities never change, although you're eventually able to summon more than one set of blocks, and the unlockable costumes you earn by collecting crowns and beating levels are almost purely cosmetic, outside of a lone, late-game bunny costume. But that simplicity is what keeps the game exciting and the puzzles fresh. There are no obstacles that you need to come back to after you unlock a new ability or upgrade; from the moment you start the game, you have everything you need to solve every puzzle: your wits.

BoxBoy! may not make the best first impression, but through the course of my adventure, I began embuing the cute, blocky protagonist with his own personality. To me, he is strong-willed hero willing to brave adversity and overcome any obstacle. He just happens to also be a two-tone square. But going deeper than its simple exterior reveals a game filled with ingenious puzzles and a clever, box-manipulating mechanic. It does what a good puzzle game is supposed to: serve up a challenge and make you feel smarter for figuring out the solution, which was right in front of you all along. When I started BoxBoy!, I thought it would be a game for kids. In the end, it felt like a game especially made for me.

Certificated

&

Review and Summaries: Article Indonesia's Recent News

Goverment needs to adopt conservation farming

In its efforts to achieve food self-sufficiency in the next few years, the government needs to be prudent in implementing policies for the agricultural sector, according to an official from the UN’s Food and Agriculture Organization (FAO).

FAO Representative in Indonesia Mark Smulders said the government needed to introduce policies that promote good agricultural practices.

He suggested that the government would be better off investing in infrastructure development rather than providing fertilizer subsidies for farmers, which proved unsustainable in the long run.

“It’s good to subsidize farming to encourage people to produce food, but you have to be careful how you subsidize farming. [By making] fertilizers and pesticides too cheap, it’s actually having a negative impact,” Smulders said during a discussion in Central Jakarta on Wednesday.

The state has earmarked Rp 28.5 trillion (US$2.18 billion) for fertilizer subsidies this year to help achieve President Joko “Jokowi” Widodo’s food self-sufficiency plan.

According to the Agriculture Ministry, the state is subsidizing 9.5 million tons of fertilizer this year with the assumption that nationwide fertilizer consumption stands at around 800,000 to 900,000 tons per month. Currently, Indonesia consumes 15.2 million tons of fertilizer annually.

Jokowi has stated that he wants the country to be self-sufficient in sugar, rice and corn within four years, asking farmers to work hard to raise production levels.

Smulders argued that the subsidy policy provided “short-term gain and long-term pain” as costs increasingly outweighed the benefits. “You can get high yield with high [use of] fertilizer [...] but it has very high costs and ruins the soil,” he explained.

As an alternative solution, the FAO official suggested the state adopt conservation agriculture (CA), a concept that promotes the preservation of soil and natural resources while also providing higher yields, all by using a combination of traditional techniques.

In September 2013, the international organization initiated a pilot project involving 4,902 farmers in nine districts across East and West Nusa Tenggara, “reintroducing” a number of old techniques to revitalize soil fertility.

The four-year program, implemented with the help of the Agriculture Ministry’s district offices and four local NGOs, was funded by the US Agency for International Development’s (USAID) Office for US Foreign Disaster Assistance, which disbursed $1.6 million for the first two years of the program, with the budget set to double this May.

The FAO set up 30-hectare CA demonstration plots in 237 locations across the two provinces, which were chosen for their barren land and vulnerability to climate change, according to FAO representative assistant for programmes Ageng Herianto.

After planting maize on the demonstrations plots, which used CA techniques like permanent soil cover, planting holes and intercropping, the average yield of corn crops more than doubled from 2 tons per hectare to 4.5 tons per hectare in one planting season, Ageng revealed on Wednesday.

He said that farmer groups from each location were encouraged to adopt CA on 300 hectares of their own land after witnessing such positive results, adding that the techniques could also be used for other food crops.

“We’re trying to show that farmers notice the environment very well [...] so when they see something that works, they’ll immediately adopt [it],” Smulders explained.

“We’d like to see the government promote these good practices, to put in place policies and mechanisms — and even subsidies, if they’re appropriate — to help introduce these new technologies.” 

Summaries:

Government warned to adopt conservation farming. Indonesian government needs to adopt conservation farming, according to the United Nations’ (UN) Food and Agriculture Organisation (FAO). In its efforts to achieve food self-sufficiency in the next few years, the government needs to be prudent in implementing policies for the agricultural sector, according to an official from the UN’s Food and Agriculture Organization (FAO).
The suggestion is for the government to invest in infrastructure development rather than simply subsidising fertilisers, which the government plans on doing this year through the earmarked 2015 budget of fertilisers subsidy. A conservation farming method comprises of techniques such as permanent soil cover and planting holes and intercropping. The farming method promotes for soil and natural reserves preservation while also helps farmers to increase yields, all by using a combination of traditional techniques. With fertilisers, crops could also get higher yield, but the cost is too high as fertilisers are expensive and they ruin the soil, according FAO Indonesia representative Mark Smulders. To disseminate about conservation farming to Indonesian farmers, the FAO initiated pilot project involving 4,902 farmers in nine districts across East and West Nusa Tenggara. The land for the farming covers 30-hectare demonstration plots of land in 237 locations across the provinces. Agricultural crop has gained more attention as President Joko Widodo seeks for food sufficiency in sugar, rice, and corn within four years. His program was enacted in the 2015 budget by providing subsidy for fertilisers to farmers. (Source: The Jakarta Globe)

Multiple Choice: 

1.  which used CA techniques like permanent soil cover, planting holes and intercropping, the average yield of corn crops more than doubled from ..... tons per hectare to 4.5 tons

A. 4

B. 2

C. 5

D. 1

2. How many location The FAO set up 30-hectare CA demonstration plots?

A. 228

B. 221

C. 237

D. 225

3. What the meaning of FAO?

A. Food and Agriculture Organization (FAO).

B. Food and Agriculture Office

C. Food and Agriculture Offer

D. Food and Agriculture Order

4. When the international organization initiated a pilot project involving 4,902 farmers in nine districts across East and West Nusa Tenggara, “reintroducing” a number of old techniques to revitalize soil fertility?

A. September 2013

B. September 2014

C. September 2015

D. September 2016

5. After planting maize on the demonstrations plots, then?

A. Reduce the Techniques like soil cover

B. Transfer Soil to Permanent Technique

C. which used CA techniques like permanent soil cover, planting holes and intercropping

D. Recover the soil and planting holes 

                                                                      Grammar

1.      Modal

-       Jokowi has stated that he wants the country to be self-sufficient in sugar, rice and corn within four years, asking farmers to work hard to raise production levels

2.      To Be

-       the state is subsidizing 9.5 million tons of fertilizer this year with the assumption that nationwide fertilizer consumption stands at around 800,000 to 900,000 tons per month

3.      Tenses

-       Bank of America Merrill Lynch cut growth prediction for Indonesia from 5.7 percent to 5.5 percent (Present Tense)

-      Jokowi has stated that he wants the country to be self-sufficient in sugar, rice and corn within four years, asking farmers to work hard to raise production levels (Past Perfect Tense)

Englisk Task - Poem Review (Miss by Robert Lee)

Miss 

I Miss you like the night

Who missed the moon

I miss you like the flowers

Missed the fragrant smell

I want us to always be together

As the soul with the body

Like a sky with clouds

Like the sun with ligth

Like rain with water droplets

You are like Soulmate for me

Now you go away

No smiled painted

No jokes that make me happy

No touch of warmth

Can you imagine

What I feel now?

Leaving you longing in my hearth

As the last memories

The most lasting forever

Meaning Of The Poem

This tells the story of someone who missed the first lover, who is no longer with him and

GRAMMAR

1. To Be

Are
Example from this poem: You are like Soulmate for me
Subject you selalu menggunakan to be are, dan jika kalimat yang disajikan merupakan kalimat past tense, maka to be akan berubah menjadi were (past tense dari are)

Is
Example from this poem:
– Is but a dream within a dream
– Is all that we see or seem
Subject it selalu menggunakan to be is, dan jika kalimat yang disajikan merupakan kalimat past tense, maka to be akan berubah menjadi was (past tense dari is)

Another example from to be:
– It is my house
– I am not ready for.

2. Modal

Can
Example from this poem:
– Can you Imagine
modal ini memiliki kegunaan untuk menyatakan kemampuan/ketidakmampuan (ability/possibility) dan izin informal (informal permission). Dalam menyatakan kemampuan/ketidakmampuan modal ini bisa digantikan dengan to be able atau to be capable of.

Another example:
– I can do this, man.

3. Adjective Clause
An adjective clause- also called an adjectival or relative clause-will meet three requirements :
• First, it will contain a subject and verb
• Next, it will begin with a relative pronoun (who, whom, whose, that, or which) or a relative adverb (when, where, or why)
• Finally, it will function as an adjective, answering the questions what kind? How many? Or which one?

Example from poem “I Miss you like the night Who missed the moon”

1.You are sick, but you don’t come  hospital to see a doctor.

You …. visit him soon.

A. would

B. could

C. should

D. will

E. Can

2. My motorcycle runs out of oil. I ….buy it because I will ride it to the meeting.

A. should

B. may

C. can

D. must

E. Might

3. Water…whenever it is heated.

A. will evaporate

B. evaporate

C. evaporated

D. can evaporate

E. to be evaporate

4. ………. I not grasp
A. Shall
B. Will
C. May
D. Can

5. He will have ………. from senior high school next year
A. Graduation
B. Graduated
C. Guarantee
D. Graduating

6. We are not ….. a trip to Thailand during rainy season
A. Plan
B. Planning
C. Planed
D. Planes

7. After normalization, the reservoir ….. to store 200,000 cubic metres of water
A. Will be able B. Is going to be able
C. Is going to
D. Will

8. You are sick, but you don’t come hospital to see a doctor. You ….. visit him soon
A. Would
B. Could
C. Should
D. Will

9.  My older brother … in Jakarta for  nine years before he moved to Denpasar- Bali.

A. has lived

B. had lived

C. has been living

D. was living

E. would live

10. I ….. running on Sunday morning
A. Like
B. Is
C. Am
D. Are

Revisi Tugas Bahasa Inggris

WONDERFUL TONIGHT

By: Eric Clapton

It's late in the evening she's wondering what clothes to wear.

She puts on her make-up and brushes her long blonde hair.

And then she asks me, "Do I look all right?"

And I say, "Yes, you look wonderful tonight."

We go to a party and everyone turns to see

This beautiful lady it's walking around with me.

And then she asks me, "Do you feel all right?"

And I say, "Yes, I feel wonderful tonight."

I feel wonderful because I see

The love light in your eyes.

And the wonder of it all

Is that you just don't realize how much I love you.

It's time to go home now and I've got an aching head,

So I give her the car keys and she helps me to bed.

And then I tell her, as I turn out the light,

I say, "My darling, you were wonderful tonight.

Oh my darling, you were wonderful tonight."

Meaning Of The song

This song write about The Man was Impressed with his Couple. And They going together to party and the man feels like lucky man because he can walking around with this beautiful lady. Its mean we have to proud to our couple no matter what they look. Because Love is Blind and Wonderful.

 “Malam yang Indah”

Oleh Eric Clapton

Ini  sudah larut malam, dia bertanya aku pakai apa ya?

Dia memakai make-up dan menyisir rambutnya yang pirang dan panjang

Lalu dia bertanya padaku, Apa aku terlihat cantik?

Dan aku jawab, “Kamu sangat menawan malam ini”

Kita pergi ke pesta, dan semua orang melihat

Wanita cantik ini sedang berjalan dengan saya

Lalu dia bertaya padaku, Apa kamu merasa senang?

Dan aku jawab, “ aku sangat bahagia malam ini”

Aku merasa bahagia karena aku melihat

Cahaya cinta di matamu

Dan semua kekaguman saya

Itu karena kamu belum menyadari betapa aku mencintaimu

Sudah waktunya pulang sekarang, dan saya merasa sakit kepala

Jadi  dia yang membawa mobil dan dia membantu saya ke tempat tidur

Lalu saya katakan pada dia, tolong matikan lampu

Dan saya bilang, “Oh Sayang, kamu sangat cantik malam ini”

“Oh sayang, kamu sangat cantik malam ini”

Discussion

A.     Simple Present Tense
It is used to express an action in present time, habitual or usual actions or daily event or universal fact. It is used to express an action in present time which is usually done on a regular basis.
Form : (Verbs) + s/es in third person

From this song : We go to a party and everyone turns to see

Example : – Jhony go to school

B.      Present Continuous Tense
It is used to express a continued or ongoing action at present time. It expresses an action which is in progress at the time of speaking.
Form : Subject + am/is/are + (1st form of verb or base verb + ing) + object
From This song : It's late in the evening she's wondering what clothes to wear.

Example :- Mother Cooking in the kitchen

C.     To be (am, are, is)
From this song : This beautiful lady it's walking around with me

Example : It’s My Pen

      - Modal Auxiliary:

1. From this song : And I say, "Yes, you look wonderful tonight."

It is used for opinion. It is personal, because it expresses the speaker’s opinion
Example : Your Body is Fat

- Is that you just don't realize how much I love you 

Negative (Don’t have to): to talk about things we have a choice about, things we aren’t obliged to do.

Example: You don’t know I was looking at you

Question:

1. I don’t have enough money to buy lunch. ______ you lend me a couple of dollars?
a. May
b. Could
c. Shall
d. Should

2. He … an Mathematic teacher.

a. Are

b. Does

c. Is

3. There … a book on the table.

a. Are

b. Is

c. Do

4. It’s the law. They ____________ have a blood test before they get married
a. Might
b. Could
c. have to

5. We ……………. Enjoying our holiday here so much.

a. are

b. is

c. don’t

6. ____ you pass my pencil to me?
a. can’t
b. must
c. should

7. They _____ sleeping when I opened the door.

a. Are
b. Were
c. Was

8. What is the structure of modal?

a. Subject + main verb + auxiliary verb

b. Subject + Auxiliary verb + main verb + verb 2

c. Subject + Auxiliary verb + main verb

9. We ………….our friends for dinner after work tomorrow.

a. will meet

b. are meeting

c. are going to meet

10. ____ you feeling good?

a. Is
b. Was
c. Are

11. Students _____ leave the classroom before the ring bells.
a. Must
b. Can
c. Shouldn’t

12. My Aunty …………..potatoes for breakfast in the morning.

a. baked

b. bakes

c. bake

13. Present simple tense talk about….

a. Situation now

b. Future

c. Last time

14. I read about your plane’s near disaster. You ____________ terrified!
a. might have been
b. must have been
c. shall have been

15. Ana is over two hours late already, He _______ missed the bus again.
a. should have
b. must have
c. will have
d. Should have

English Task Review Song

WONDERFUL TONIGHT

By: Eric Clapton

It's late in the evening she's wondering what clothes to wear.

She puts on her make-up and brushes her long blonde hair.

And then she asks me, "Do I look all right?"

And I say, "Yes, you look wonderful tonight."

We go to a party and everyone turns to see

This beautiful lady it's walking around with me.

And then she asks me, "Do you feel all right?"

And I say, "Yes, I feel wonderful tonight."

I feel wonderful because I see

The love light in your eyes.

And the wonder of it all

Is that you just don't realize how much I love you.

It's time to go home now and I've got an aching head,

So I give her the car keys and she helps me to bed.

And then I tell her, as I turn out the light,

I say, "My darling, you were wonderful tonight.

Oh my darling, you were wonderful tonight."

Meaning Of The song

This song write about The Man was Impressed with his Couple. And They going together to party and the man feels like lucky man because he can walking around with this beautiful lady. Its mean we have to proud to our couple no matter what they look. Because Love is Blind and Wonderful.

 “Malam yang Indah”

Oleh Eric Clapton

Ini  sudah larut malam, dia bertanya aku pakai apa ya?

Dia memakai make-up dan menyisir rambutnya yang pirang dan panjang

Lalu dia bertanya padaku, Apa aku terlihat cantik?

Dan aku jawab, “Kamu sangat menawan malam ini”

Kita pergi ke pesta, dan semua orang melihat

Wanita cantik ini sedang berjalan dengan saya

Lalu dia bertaya padaku, Apa kamu merasa senang?

Dan aku jawab, “ aku sangat bahagia malam ini”

Aku merasa bahagia karena aku melihat

Cahaya cinta di matamu

Dan semua kekaguman saya

Itu karena kamu belum menyadari betapa aku mencintaimu

Sudah waktunya pulang sekarang, dan saya merasa sakit kepala

Jadi  dia yang membawa mobil dan dia membantu saya ke tempat tidur

Lalu saya katakan pada dia, tolong matikan lampu

Dan saya bilang, “Oh Sayang, kamu sangat cantik malam ini”

“Oh sayang, kamu sangat cantik malam ini”

Discussion

A.     Simple Present Tense
It is used to express an action in present time, habitual or usual actions or daily event or universal fact. It is used to express an action in present time which is usually done on a regular basis.
Form : (Verbs) + s/es in third person

From this song : We go to a party and everyone turns to see

Example : – Jhony go to school

B.      Present Continuous Tense
It is used to express a continued or ongoing action at present time. It expresses an action which is in progress at the time of speaking.
Form : Subject + am/is/are + (1st form of verb or base verb + ing) + object
From This song : It's late in the evening she's wondering what clothes to wear.

Example :- Mother Cooking in the kitchen

C.     To be (am, are, is)
From this song : This beautiful lady it's walking around with me

Example : It’s My Pen

      - Modal Auxiliary:

1. From this song : And I say, "Yes, you look wonderful tonight."

It is used for opinion. It is personal, because it expresses the speaker’s opinion
Example : Your Body is Fat

- Is that you just don't realize how much I love you

Negative (Don’t have to): to talk about things we have a choice about, things we aren’t obliged to do.

Example: You don’t know I was looking at you