Tinjauan Yuridis Tentang Transaksi Elekt
! " #!
'
(
,
( (
#
,
*
#
#
(
*
'
(
(
#
#
(
*
+
(
(
+
*
#
# $%%&
#
*# -
*
*
#*
(
* '
#
' +
+
*
*
*
(
*
#+
( #
!
*
*
""
!
*
#
#
(
( #
$%%&
+
* + #
(
*
1 *
*
#
(
0
*
0
+
'
(
*
+
0 2
.
(
(
*
(
'
*
+
*
*
#
#
'
+
#
1
*
+
*
0
0
1
(
*
#
*
+
+
+
* + #
'
(
(
#
""
#
/
(
#
!
* ' +
# $%%&
, (
( (
$
,
*
*
(
,
(
""
+
"
#
'
!
# ) *
(
#
* +
*
$
% &
,
(
#
0
*
(
#
#
#
*
#
* *
# *
+
(
#
(
(
*
+
( #
(
(
(
*
+
(
+
*
( #
#
+
'
**
#
+
*
*
(
(
+
,
( #
(
+
*
#
*
(
*
(
(
(
*
+
(
,
( #
(
*
(
*
+
*
#
#
#
*
(
#
*
+ ( '
!#
+
(
(
+
*
*
#
'
*
+
(
0
*
#
3
#
+ 4 +
+
*
*#
( #
+
# *
( #
0
+
* *
(
(
!6
6+(
*
(
+
,
#
*
*
#
3) ( * 5 *
*
*
$%%" #
"
*
*
+
# (
'
#
*
(
*
"
#
*
(
(
*
#
(
'
*
( (
* (
+
#
(
*
( #
(
*
5*
+
*
*
*
1
#
*
(
#
0
#
*
#
+ *
+ )
)
4
)
#
7
# (
0
(
*
$
0
(
1
*
(
*
+
*
*
*
!
#
+
( #
*
(
*
(
+
*
*
+
*
*#
+
'
#
+
0
*
(
( #
*
(
#
*
*
(
*
*
( +
#
3
+
,
+ 4
!
'
+
(
(
(
3;
#
00
0 *
#
*
*
(
*
#
0 -
(
(
#
#
+ *
!6
)
"<
'
(
(#
#
0
( (
+
0
/
#
: #
(
( (
( (
+
'
0 .
*
+
(
0 *
!0
2
9
(
*
+
*
'
#
'
#
+
*
*
*
(
+
*
*
(
+
8
,
(
*
(
* (
# *
(
#
5
*
+
0
)
2 )
& $%%"
+
""
#
$%%& ) ( " *
" +
$
#
"
+
,
!0
+ *
*
*
*
0
+
# *
+
* *
(
+ *
(
*#
(
0
#
(
# *#
(
#
*
.
*
*#
*
(
*
(
*
#
+ *
(
+
*
(
#
(
*#
#
(
=
# *288 #
#
!*
0
0
* '
8'
+
(
0
=
1
#
8$%%78%98
"
(
**
!(
(
(
*
*
.*
''
'
+
0
*
+
)
(
*
+
*
+
,
(
#
*
-1
+
!0
*#
0
+ *
*
# ( (
#
#
( (
+
+
(
(
*#
(.
-#
#
( . #
#
(
(
-*
+
*
+
+
*
*
*
*
+
(
0
*
*#
*
!0
# +
*
+
(
,
(
*#
*
*
(
-*
(
*
,
+
#
+
# *#
( +
*
*#
+
#
(
,
*
*
!*
$%"$ ,
*
!
$% %% >
+ *
*
!
!
0
+
#
#
0!0
0 !
!
!
?
(
(+
*
' ,
*
#
# * (
+
# ,
#
*
#
+
*
+
#
#
*#
(
(
*
*#
+
+
#
(
*
#
!*
'
) (
*
*#
#
) (
*
*
+
*
+
#
(
*
#
*
( (
!'
+
+
#
+
(
(
(
+
+
(
;
,
,
# *288 #
''
0 8' 8$%%78%98
#
!*
* '
"
7
# *288
(
* 0 8$%""8%78
$%"$ ,
$$ %%
6
!*
$%"$ ,
!+
!
(
#
(
,
(
*
@
)
#
(
(
"7&@
!
$% %% >
#!
!*
'
+
+
*
(
*
(
*
*
(
(
*
#
!*
(
* 0 +
(
1
<
*
+ ,
(
#
+
#
( #
*
* *
(
' 0 (
(
*
+
0 (
(
#
+
(
#
*
#
#
*
+
*
(
+
#
*
'
+
*
#
+
'
(
#
6
*
+
(
(+
*
*
(
*
*
+
*
*
(
+
(
#
+
0
(
# +
* (
#
*
!
*
!
! #
0
0!0
#
0 !
$7
!
!
+
*
+
#
+
(
#
+
(
+
(
(
*
(
*
(
(
(
#
' 0 (
*
(
#
0 0
+ (
*
+
*
*
#
+
(#
#
(
(
#
0
+
(
(
# (
*
*
#
+
+
*
*
+
#
*
* *
#
*
#
*
#
#
*
*#
+
(
(
#
*
*#
#
!* #
(#
+
(
$%%&
,
*
*
(
#
+
*
(
#
(
""
7 +
#
(
+
!
'
# +
+
(
( (
+
'
*
#
*
*
#
+ *
+
+
#
'
+
(
(
$
"
'
)
*
#
""
$
5*
* + #
#
+
(
$%%&
'
#
A
#
A
!
* (
'
)
*
#
# +
'
*
&
(
*
)
+
;
0
(
0
* ' +
+
'
+
* . (
+
(
(
#
(
&
*
(
(
#
#
(+
*
*
*
(
(
*
#
*
#
#
$%"$
(# =
*
#
*
#+
)
*
$
$%"$
(
(
!
*
%
5(
*
#
*
#
#
*
*
(
*
#
#
,
(
( #
$%%=
+
*
#
7
#
#
6
5
+ )
)
#
#
+
2
#
""
,
&$
#
#
'
:* 6
'
!
#
#
(
!
*
0
*
*
#
#
+
#
(
#
#
(
(
5(
5(
* '
!
*
+
0
#
#
(
-
#
+
*
+
'
(
+
*
7
$
$
/
8
(
$%%&
?$
'
1
+
*
(
!
+
,
#
+
(
#
%
*
*
!
(
#
0
'
""
!
( 1
( #
&
(
#
!
"777
#
,
*
$%%&
'
1
,
0 5
(
+
(
%
*
#
( #
#
+
' +
0
*
*
#
#
(
'
#
"%
11
(
)
+
#
#
#
#
"$@
* "77&
(
'
(
(
#
*
"%
#
+
*
*
*
*
*
+
' )
#
+
*
""
*
1
* ' +
+
(
#
,
0
,
( +
9@
$ '
% !
, # -
%
#
* (
#
*
8
*
0
*
+
+
+
"$
+
#*
*
# (
#
0
( (
*
+
(
*
*
"9
(
(
"=
#
#
+
(
*
+
+
(
#
(
#
*
(
1
+
*
#
!
# *288
14
(
- .
#
0
#
8B
8
"
+
#
'
'
$%%&
#8 *
""
C
,
8
+
!
#
!#
(
+
*
'
#
(
*
'
*
'
*0
*
(
#
""
*
'
#
13
(
* (
,
*
12
+
(
(
(
#
*
$%%&
*#
(# ,
(
""
!
*#
*
+
#
# *
*
# *#
,
(
!
#
0*
(
*
*
#
*
*
*
#
'
*
(
# (
+
$%%& *
"
8
D$%
$#
$%
*
""
D$%< **
( (
!
(
*
0
'
#
(
'
*
(
(
*
#
(
+
*
+
1 *
#
*
*
&
#
+
+
#
"777
,
( #
#
*
#
!
1
*
+
(
'
*
,
# +
(
*
!
'
( #
#
+
+
*
(
#
#
*
*
*
*
*
(
*#
*
+
* *
+
*
' 0 (
(
+
+
0*
(
(
+
+
* ( #
#
#
#
+
*
#
0
(
+
0
+
*
(
*
'
'
' 0 (
*
+
(
#
+
#
+
*
*
+
#
*
* *
#
*
#
*
#
*#
+
$%%&
#
*
*
(
+
(
(
#
*#
#
(#
(
'
!* #
+
#
(
!
,
7 +
""
( (
+ *
# +
*
+
*
(
#
(
+
#
*
(
+
'
*
#
*
*
#
+
+
#
'
+
(
(
!
*
*
" (
*
*#
(
""
#
"@
$%%&
'
( #
+
#
(
#
8
+
(
(
* 0
*
+
* *
)
0
+
/
(
!)
0
*
#
*
#
( (
#
$%%&
+
*
+
# ( (
*
*
*#
""
+
+ +
#
*
*
*
*
!#
*
# #
(
(
(
!
'
*
+
"(
+
+
"$
'
*
+
*
+
#
(
#
(
(
+
(
E
#
#
+
(
*
0
+
+ +
'
+
*
*
'
'
(
+
(
+
1 1
+ (
0
#
*
*
(
*
#
#
*
(
#
(#
# +
#
#
+
(#
*
#
+
#
1 *
(
#
#
+
*
. 0
)
*
8*
""
+
+
*
"+
+
( (
* #
0
(
*
!
3
(
+
*
$&
(
*
$-
*
0
(
#
0
#
+
#
$%%&
* #
'
+ 2
+
* #
+ (
(
( #
+ (
#
(
( #
(
3
*
+
#
#
#
+
#
+
*
#
*
#
'
(# ( #
#
(#
#
'
# +
(
# +
(
0
*
(
(
#
*
+ (
(
#
( #
#
+
*
+
+ #
+
#
#
*
* (
*
#
*
) (
* #
*
# 0
+
(
+
( *
+
*
+
#
*
+
+
*
+
+
(
*
#
+
0
+
(
*
#
!#
* (
+
(
( ! ( (
( #
#
(
#
+
(
#
+
*
+
(
,
#
#
+
#
(
*
+
$%%&
1 *
#
+
*
$%%&
+
0
*
*
0
(
#
!
( (
""
+ 2
*
#
* *#
#
(
(
*
9-
.
*
(
*
+
*
+
&
(
#
"777
*
#
,
1
#
*
(
*
(
(
*
(
( (
, (
'
*
+
!
#
+
3
)
"(
#
*
+
!
(
#
(
#
+
+ # #
*
3
!
+
*
+
( (
(
(
; * (
+
# *
& +
" (
(
<
-
+ 2
3 *
8
#
+
1
*
8
*
*
#
(
(
#
(
+
8
(
0
#
*
*
+
*
+
*
8
(
( (
""
9&
+
+
3
#
*
'
+
+
*
+
!
0
*
3
*
*
'
*
#
+
+
0
(
(
(
*
* #
*
4
*
.
, #
$
!
""
#
$%%&
'
*
+
( (
3
*
-".
+
#
*
=?
+
$
+ 2
+
+
#
-$.
8
#
*
*
*
#
(
+
+
(
*
*
*
;* " %%% %%% %%% %% + (
(
( #
(
*
+
*
!
, #
*
$&
< .
* #. 3
""
#
$%%&
'
$
!
""
#
$%%&
'
*
+
"+
3
( (
*
*
*
#
+
*#
+
'
3
#
+
+
*
'
*
*
* #
(
""
#
#
$%%&
*
*
*
*
8
(
*
9&
+ 2
+
+
*
'
*
*
!
+
#
( '
+
8
+ (
'
*
,
- .
-
,
#
+
'
+
#
/
+
0
*
+
+
*
(
(
(
+
*
#
*
(
* +
(
+
*
0
#
#
(
#
+
*
+
+
*
+ +
1
5+
*
"?
#
"7 +
" 2 3,
#
*
"
$+
,
!
15
(
# *288
!
!
+
*
*
+
+
0
*
! 8
#
+
"
*
8
#
(
*
(
""
#
*
*
0
*
(
4
*
*
$%%&
=< +
*
+
8
+
!
'G
!
8
(
*
!
(
(
(
+
*
(
8
(
!
0
"777
4
$ 24F
*
*
*
#
2
(
(
5+
&
0
*
*
+
!
,
#
#
+
#
#
9&
+
"
$
'
$
8$%"$8%"8$%8*
$=
$%"$ *
!
!
!* (
$$ %%
""
!
!
#
!
$%%&
!
!
'
) (
0
#
(
*#
#
+ +
(
* #
*
+
+
*
+
!
*
+
*#
#
#0
# *
+
*#
*
+
(
*#
*
* #
*
!
*
) (
0
#
0 #
*
*
*#
+
(
"<
+
#
*
+
*
*
+
( ( (
*
*
#
(
*
*
(
*
+
*
*
*
0
*
'
0
#
!*
+
+
*#
'
#
#
+
+
*
16
/
'
'
+
2
+/
(
*
:* 6
$?
*
*
*#
*
*
#
*
+
*
# +
+
*
(
( ( (
*
(
*
*
+
*
*
( (
!
(
+
(
* *
*
+
!* #
*
+
* (
#
*#
#
#
+
# # +
+
(
*
(#
+
"
$
9 5(
1
(
*
+
*
(
+
# *#
* (
#
,
*
*
)
'
*
*
0
+
!(
(
+
+
*
+
+
#
'
#
0
+
2
"
#0
*#
+
*
#
+
*
+
( #8*
#
(
*
"@
*
*
*
0
#
) (
"
*
* #
#
+
,#
*
0*
!
+
(
+
*#
+ 2
0 *
$
17
(
#
* #
+
0
#
0 *
* (
#
#
#
(
(
+
+
+
*
#
(
*
Jimmy Joses Sembiring, Op.Cit., Halaman 16
9
#
=
*
+
+
*
$
#0
*
"&
(
*
)
#
*
+
#
(
+
+
#
'
+
(
#
(
!
+
(
+
(
#
(
#
#
#
(
*
#
*
(
*
# *
+
( '
(
'
+
*
,#
(
'
(
*
*
#
(
*#
(
*
* '
*#
*
(
*
,#
'
!
*
( #
(# #
# *
*#
*
#
(
*#
(
+
*
*
+
(
*
(
#
0
'
#
9 5(
5(
# 0
(
(
+
19
+
(
##
#
H
"7
(
# H
*
+
H
*
(
18
*
(
(
Jimmy Joses Sembiring, Op.Cit., Halaman 25
Jimmy Joses Sembiring, Op.Cit., Halaman 55
*
#
+
*
*
* #*
H
*
H,
5(
+
+
H
(
(
(
#
#
(
*
(
(
#
(
(
(
*
(
(
*
(
/
(
( #
(
*
(
(
+
,
*
*
*
1
*
# (
(
+
*#
(
*
+
(
*
#
*
(
(
*
(
*
(
) (
*
* #
#*
*#
(
(
2
" 5(
'
5(
* #
# *
(
(#
* 0 +
#*
*#
5(
*
*
*
(
$ 5(
(
+
(
+
+
# ( *
( (
#
#
#
'
(
(
+
*
#
(
*
#
"777
5(
#
+
+
"?
(
*
+
+
#
(
(#
,#
*
( #
(
*
(
+
(
9 1 *
#
9%
*
,
*
+
!
(
#
#
#
(
# #
#
(
(
*#
*
(
(# 0
*#
*#
+
*
' ,
*
+
#
*
6
5
#
(
( (
*
(
+
+
+
*
*
(
*
(
(
(
'
'
*
*
* +
# !#
*
+
*
+ (
#
*
+
-
*#
$ ,
+
*
(
#
" ) +
!(
#*
(
+
(
(
(
2
'
#
+
*
#
(
#
*
*#
#.
5(
*
+
(
'
,
9
;
*
(
-*
+
* !
*
I
*
,
#
(
(
*
+ .
+
+
*
+
#
*
. ,
*
+
+
*
+
*
#
$%
*
(
(
*#
+
*
2
+
'
*
#
**
*
*
#
(
+
(
(.
,
+
*
+
+
20
#
0. ,
+
*
+
8*
0
+
#
( +
+ (
#
!*
Jimmy Joses Sembiring, Op.Cit., Halaman 9
+
*
!*
'
*
(
(
+
+
(#
, #
-
)
#
*
( #
(
*
!
#
""
* +
#
#
#
*#
*
#
*
(
'
+
*
+
#
*
#
*
""
#
$%%&
*
+ *
+
(
*
(
#
+
#
* + #
* #
*
'
#
*
(
0
*
+
'
* # (
+
#
#
* (
(
'
+
(
#
0 0
+
#
(
$%%&
+
*
!
+
(
, !
"
+ *
0
(
#
(
(
+
#
*
(
(
+
#
!
(
*
*
*
#
!
+
*
*
$
+
+
(
#
9
#
+
*
*
* #
(
( *
*
*
*
+
0
'
'
+
!
'
(
""
#
$%%&
1
"$ !
#
&
5(
#
$%%=
,
)
6
5
+
)
6
1
6
)
/
"7&7 ,
*
*
)
,
"77&
,
1
' )
( +
,
,
*
,
"77&
,
,
#
3) (
*
(
5 *
,
4
#
#
#
/
/
#
(
$%"" 6
# , # $%%7
#, #
*
+
)
6+(
)
7 5*
I
$%%"
* 0 , (
3;
)
"77< #
,
5
.
5
*
,
!6
)
+ 4
*
,
- '
/
"<
+
> + *
*
+
!
$%%7 6+(
F '
+ ,
)
(
0
"
+ /
; 0#
/
!6
*
)
*
"2
(
#
+
/
0
)
& $%%"
2
"
/
, ( 0
"7@&
#
/
;
,
"77= 1
?%
,
#
6
(
1
"7&@
*
,
*
/
$
$
1
(
,
1
(
,
; * (
!
&
#
"777
,
1
; * (
!
)
,
""
+
!
8$%%78%98
!#
!*
#
$%%&
'
#
# *288 #
''
0
0
0!0
0 !
,
$% %% >
# *288
#
0
* 8J KEE" F
# *288(
!
,
$$ "% >
8'
8#
&",
*
!
0
# *288
C
C
# *288 *
*
# *288
#
C
0
# *288
!
!
0 8 0
(* '
8
! (
!
C(
+ C
!
!( !#*!
"" =7 >
8( (7!
$%"$ ,
!
!
$%"$
$% %% >
$%"$ ,
!
!
8$%"$8%"8$%8*
!
$%"$
"
7' (
0
!
!
$$ $% >
8
"
8* *
$%"$ ,
!
"
0 8$$%%99@!*
"
$%"$ ,
8*
*
!
* '
%@" #
0
'G
!
*
8
#E
"9 ' (
8
!*
!
$9 %% >
!
#
!* (
! 8
!
$%
"$ %% >
# *288
0
(
* 0 8$%"$8%?8*
$%"$ *
$$ %%
$%
# *288
!
$7
(
*
,
0 8$%%78%&8 !0
$$ %%
!
!
'
#
!
!
#
!
$%"$
'
(
,
( (
#
,
*
#
#
(
*
'
(
(
#
#
(
*
+
(
(
+
*
#
# $%%&
#
*# -
*
*
#*
(
* '
#
' +
+
*
*
*
(
*
#+
( #
!
*
*
""
!
*
#
#
(
( #
$%%&
+
* + #
(
*
1 *
*
#
(
0
*
0
+
'
(
*
+
0 2
.
(
(
*
(
'
*
+
*
*
#
#
'
+
#
1
*
+
*
0
0
1
(
*
#
*
+
+
+
* + #
'
(
(
#
""
#
/
(
#
!
* ' +
# $%%&
, (
( (
$
,
*
*
(
,
(
""
+
"
#
'
!
# ) *
(
#
* +
*
$
% &
,
(
#
0
*
(
#
#
#
*
#
* *
# *
+
(
#
(
(
*
+
( #
(
(
(
*
+
(
+
*
( #
#
+
'
**
#
+
*
*
(
(
+
,
( #
(
+
*
#
*
(
*
(
(
(
*
+
(
,
( #
(
*
(
*
+
*
#
#
#
*
(
#
*
+ ( '
!#
+
(
(
+
*
*
#
'
*
+
(
0
*
#
3
#
+ 4 +
+
*
*#
( #
+
# *
( #
0
+
* *
(
(
!6
6+(
*
(
+
,
#
*
*
#
3) ( * 5 *
*
*
$%%" #
"
*
*
+
# (
'
#
*
(
*
"
#
*
(
(
*
#
(
'
*
( (
* (
+
#
(
*
( #
(
*
5*
+
*
*
*
1
#
*
(
#
0
#
*
#
+ *
+ )
)
4
)
#
7
# (
0
(
*
$
0
(
1
*
(
*
+
*
*
*
!
#
+
( #
*
(
*
(
+
*
*
+
*
*#
+
'
#
+
0
*
(
( #
*
(
#
*
*
(
*
*
( +
#
3
+
,
+ 4
!
'
+
(
(
(
3;
#
00
0 *
#
*
*
(
*
#
0 -
(
(
#
#
+ *
!6
)
"<
'
(
(#
#
0
( (
+
0
/
#
: #
(
( (
( (
+
'
0 .
*
+
(
0 *
!0
2
9
(
*
+
*
'
#
'
#
+
*
*
*
(
+
*
*
(
+
8
,
(
*
(
* (
# *
(
#
5
*
+
0
)
2 )
& $%%"
+
""
#
$%%& ) ( " *
" +
$
#
"
+
,
!0
+ *
*
*
*
0
+
# *
+
* *
(
+ *
(
*#
(
0
#
(
# *#
(
#
*
.
*
*#
*
(
*
(
*
#
+ *
(
+
*
(
#
(
*#
#
(
=
# *288 #
#
!*
0
0
* '
8'
+
(
0
=
1
#
8$%%78%98
"
(
**
!(
(
(
*
*
.*
''
'
+
0
*
+
)
(
*
+
*
+
,
(
#
*
-1
+
!0
*#
0
+ *
*
# ( (
#
#
( (
+
+
(
(
*#
(.
-#
#
( . #
#
(
(
-*
+
*
+
+
*
*
*
*
+
(
0
*
*#
*
!0
# +
*
+
(
,
(
*#
*
*
(
-*
(
*
,
+
#
+
# *#
( +
*
*#
+
#
(
,
*
*
!*
$%"$ ,
*
!
$% %% >
+ *
*
!
!
0
+
#
#
0!0
0 !
!
!
?
(
(+
*
' ,
*
#
# * (
+
# ,
#
*
#
+
*
+
#
#
*#
(
(
*
*#
+
+
#
(
*
#
!*
'
) (
*
*#
#
) (
*
*
+
*
+
#
(
*
#
*
( (
!'
+
+
#
+
(
(
(
+
+
(
;
,
,
# *288 #
''
0 8' 8$%%78%98
#
!*
* '
"
7
# *288
(
* 0 8$%""8%78
$%"$ ,
$$ %%
6
!*
$%"$ ,
!+
!
(
#
(
,
(
*
@
)
#
(
(
"7&@
!
$% %% >
#!
!*
'
+
+
*
(
*
(
*
*
(
(
*
#
!*
(
* 0 +
(
1
<
*
+ ,
(
#
+
#
( #
*
* *
(
' 0 (
(
*
+
0 (
(
#
+
(
#
*
#
#
*
+
*
(
+
#
*
'
+
*
#
+
'
(
#
6
*
+
(
(+
*
*
(
*
*
+
*
*
(
+
(
#
+
0
(
# +
* (
#
*
!
*
!
! #
0
0!0
#
0 !
$7
!
!
+
*
+
#
+
(
#
+
(
+
(
(
*
(
*
(
(
(
#
' 0 (
*
(
#
0 0
+ (
*
+
*
*
#
+
(#
#
(
(
#
0
+
(
(
# (
*
*
#
+
+
*
*
+
#
*
* *
#
*
#
*
#
#
*
*#
+
(
(
#
*
*#
#
!* #
(#
+
(
$%%&
,
*
*
(
#
+
*
(
#
(
""
7 +
#
(
+
!
'
# +
+
(
( (
+
'
*
#
*
*
#
+ *
+
+
#
'
+
(
(
$
"
'
)
*
#
""
$
5*
* + #
#
+
(
$%%&
'
#
A
#
A
!
* (
'
)
*
#
# +
'
*
&
(
*
)
+
;
0
(
0
* ' +
+
'
+
* . (
+
(
(
#
(
&
*
(
(
#
#
(+
*
*
*
(
(
*
#
*
#
#
$%"$
(# =
*
#
*
#+
)
*
$
$%"$
(
(
!
*
%
5(
*
#
*
#
#
*
*
(
*
#
#
,
(
( #
$%%=
+
*
#
7
#
#
6
5
+ )
)
#
#
+
2
#
""
,
&$
#
#
'
:* 6
'
!
#
#
(
!
*
0
*
*
#
#
+
#
(
#
#
(
(
5(
5(
* '
!
*
+
0
#
#
(
-
#
+
*
+
'
(
+
*
7
$
$
/
8
(
$%%&
?$
'
1
+
*
(
!
+
,
#
+
(
#
%
*
*
!
(
#
0
'
""
!
( 1
( #
&
(
#
!
"777
#
,
*
$%%&
'
1
,
0 5
(
+
(
%
*
#
( #
#
+
' +
0
*
*
#
#
(
'
#
"%
11
(
)
+
#
#
#
#
"$@
* "77&
(
'
(
(
#
*
"%
#
+
*
*
*
*
*
+
' )
#
+
*
""
*
1
* ' +
+
(
#
,
0
,
( +
9@
$ '
% !
, # -
%
#
* (
#
*
8
*
0
*
+
+
+
"$
+
#*
*
# (
#
0
( (
*
+
(
*
*
"9
(
(
"=
#
#
+
(
*
+
+
(
#
(
#
*
(
1
+
*
#
!
# *288
14
(
- .
#
0
#
8B
8
"
+
#
'
'
$%%&
#8 *
""
C
,
8
+
!
#
!#
(
+
*
'
#
(
*
'
*
'
*0
*
(
#
""
*
'
#
13
(
* (
,
*
12
+
(
(
(
#
*
$%%&
*#
(# ,
(
""
!
*#
*
+
#
# *
*
# *#
,
(
!
#
0*
(
*
*
#
*
*
*
#
'
*
(
# (
+
$%%& *
"
8
D$%
$#
$%
*
""
D$%< **
( (
!
(
*
0
'
#
(
'
*
(
(
*
#
(
+
*
+
1 *
#
*
*
&
#
+
+
#
"777
,
( #
#
*
#
!
1
*
+
(
'
*
,
# +
(
*
!
'
( #
#
+
+
*
(
#
#
*
*
*
*
*
(
*#
*
+
* *
+
*
' 0 (
(
+
+
0*
(
(
+
+
* ( #
#
#
#
+
*
#
0
(
+
0
+
*
(
*
'
'
' 0 (
*
+
(
#
+
#
+
*
*
+
#
*
* *
#
*
#
*
#
*#
+
$%%&
#
*
*
(
+
(
(
#
*#
#
(#
(
'
!* #
+
#
(
!
,
7 +
""
( (
+ *
# +
*
+
*
(
#
(
+
#
*
(
+
'
*
#
*
*
#
+
+
#
'
+
(
(
!
*
*
" (
*
*#
(
""
#
"@
$%%&
'
( #
+
#
(
#
8
+
(
(
* 0
*
+
* *
)
0
+
/
(
!)
0
*
#
*
#
( (
#
$%%&
+
*
+
# ( (
*
*
*#
""
+
+ +
#
*
*
*
*
!#
*
# #
(
(
(
!
'
*
+
"(
+
+
"$
'
*
+
*
+
#
(
#
(
(
+
(
E
#
#
+
(
*
0
+
+ +
'
+
*
*
'
'
(
+
(
+
1 1
+ (
0
#
*
*
(
*
#
#
*
(
#
(#
# +
#
#
+
(#
*
#
+
#
1 *
(
#
#
+
*
. 0
)
*
8*
""
+
+
*
"+
+
( (
* #
0
(
*
!
3
(
+
*
$&
(
*
$-
*
0
(
#
0
#
+
#
$%%&
* #
'
+ 2
+
* #
+ (
(
( #
+ (
#
(
( #
(
3
*
+
#
#
#
+
#
+
*
#
*
#
'
(# ( #
#
(#
#
'
# +
(
# +
(
0
*
(
(
#
*
+ (
(
#
( #
#
+
*
+
+ #
+
#
#
*
* (
*
#
*
) (
* #
*
# 0
+
(
+
( *
+
*
+
#
*
+
+
*
+
+
(
*
#
+
0
+
(
*
#
!#
* (
+
(
( ! ( (
( #
#
(
#
+
(
#
+
*
+
(
,
#
#
+
#
(
*
+
$%%&
1 *
#
+
*
$%%&
+
0
*
*
0
(
#
!
( (
""
+ 2
*
#
* *#
#
(
(
*
9-
.
*
(
*
+
*
+
&
(
#
"777
*
#
,
1
#
*
(
*
(
(
*
(
( (
, (
'
*
+
!
#
+
3
)
"(
#
*
+
!
(
#
(
#
+
+ # #
*
3
!
+
*
+
( (
(
(
; * (
+
# *
& +
" (
(
<
-
+ 2
3 *
8
#
+
1
*
8
*
*
#
(
(
#
(
+
8
(
0
#
*
*
+
*
+
*
8
(
( (
""
9&
+
+
3
#
*
'
+
+
*
+
!
0
*
3
*
*
'
*
#
+
+
0
(
(
(
*
* #
*
4
*
.
, #
$
!
""
#
$%%&
'
*
+
( (
3
*
-".
+
#
*
=?
+
$
+ 2
+
+
#
-$.
8
#
*
*
*
#
(
+
+
(
*
*
*
;* " %%% %%% %%% %% + (
(
( #
(
*
+
*
!
, #
*
$&
< .
* #. 3
""
#
$%%&
'
$
!
""
#
$%%&
'
*
+
"+
3
( (
*
*
*
#
+
*#
+
'
3
#
+
+
*
'
*
*
* #
(
""
#
#
$%%&
*
*
*
*
8
(
*
9&
+ 2
+
+
*
'
*
*
!
+
#
( '
+
8
+ (
'
*
,
- .
-
,
#
+
'
+
#
/
+
0
*
+
+
*
(
(
(
+
*
#
*
(
* +
(
+
*
0
#
#
(
#
+
*
+
+
*
+ +
1
5+
*
"?
#
"7 +
" 2 3,
#
*
"
$+
,
!
15
(
# *288
!
!
+
*
*
+
+
0
*
! 8
#
+
"
*
8
#
(
*
(
""
#
*
*
0
*
(
4
*
*
$%%&
=< +
*
+
8
+
!
'G
!
8
(
*
!
(
(
(
+
*
(
8
(
!
0
"777
4
$ 24F
*
*
*
#
2
(
(
5+
&
0
*
*
+
!
,
#
#
+
#
#
9&
+
"
$
'
$
8$%"$8%"8$%8*
$=
$%"$ *
!
!
!* (
$$ %%
""
!
!
#
!
$%%&
!
!
'
) (
0
#
(
*#
#
+ +
(
* #
*
+
+
*
+
!
*
+
*#
#
#0
# *
+
*#
*
+
(
*#
*
* #
*
!
*
) (
0
#
0 #
*
*
*#
+
(
"<
+
#
*
+
*
*
+
( ( (
*
*
#
(
*
*
(
*
+
*
*
*
0
*
'
0
#
!*
+
+
*#
'
#
#
+
+
*
16
/
'
'
+
2
+/
(
*
:* 6
$?
*
*
*#
*
*
#
*
+
*
# +
+
*
(
( ( (
*
(
*
*
+
*
*
( (
!
(
+
(
* *
*
+
!* #
*
+
* (
#
*#
#
#
+
# # +
+
(
*
(#
+
"
$
9 5(
1
(
*
+
*
(
+
# *#
* (
#
,
*
*
)
'
*
*
0
+
!(
(
+
+
*
+
+
#
'
#
0
+
2
"
#0
*#
+
*
#
+
*
+
( #8*
#
(
*
"@
*
*
*
0
#
) (
"
*
* #
#
+
,#
*
0*
!
+
(
+
*#
+ 2
0 *
$
17
(
#
* #
+
0
#
0 *
* (
#
#
#
(
(
+
+
+
*
#
(
*
Jimmy Joses Sembiring, Op.Cit., Halaman 16
9
#
=
*
+
+
*
$
#0
*
"&
(
*
)
#
*
+
#
(
+
+
#
'
+
(
#
(
!
+
(
+
(
#
(
#
#
#
(
*
#
*
(
*
# *
+
( '
(
'
+
*
,#
(
'
(
*
*
#
(
*#
(
*
* '
*#
*
(
*
,#
'
!
*
( #
(# #
# *
*#
*
#
(
*#
(
+
*
*
+
(
*
(
#
0
'
#
9 5(
5(
# 0
(
(
+
19
+
(
##
#
H
"7
(
# H
*
+
H
*
(
18
*
(
(
Jimmy Joses Sembiring, Op.Cit., Halaman 25
Jimmy Joses Sembiring, Op.Cit., Halaman 55
*
#
+
*
*
* #*
H
*
H,
5(
+
+
H
(
(
(
#
#
(
*
(
(
#
(
(
(
*
(
(
*
(
/
(
( #
(
*
(
(
+
,
*
*
*
1
*
# (
(
+
*#
(
*
+
(
*
#
*
(
(
*
(
*
(
) (
*
* #
#*
*#
(
(
2
" 5(
'
5(
* #
# *
(
(#
* 0 +
#*
*#
5(
*
*
*
(
$ 5(
(
+
(
+
+
# ( *
( (
#
#
#
'
(
(
+
*
#
(
*
#
"777
5(
#
+
+
"?
(
*
+
+
#
(
(#
,#
*
( #
(
*
(
+
(
9 1 *
#
9%
*
,
*
+
!
(
#
#
#
(
# #
#
(
(
*#
*
(
(# 0
*#
*#
+
*
' ,
*
+
#
*
6
5
#
(
( (
*
(
+
+
+
*
*
(
*
(
(
(
'
'
*
*
* +
# !#
*
+
*
+ (
#
*
+
-
*#
$ ,
+
*
(
#
" ) +
!(
#*
(
+
(
(
(
2
'
#
+
*
#
(
#
*
*#
#.
5(
*
+
(
'
,
9
;
*
(
-*
+
* !
*
I
*
,
#
(
(
*
+ .
+
+
*
+
#
*
. ,
*
+
+
*
+
*
#
$%
*
(
(
*#
+
*
2
+
'
*
#
**
*
*
#
(
+
(
(.
,
+
*
+
+
20
#
0. ,
+
*
+
8*
0
+
#
( +
+ (
#
!*
Jimmy Joses Sembiring, Op.Cit., Halaman 9
+
*
!*
'
*
(
(
+
+
(#
, #
-
)
#
*
( #
(
*
!
#
""
* +
#
#
#
*#
*
#
*
(
'
+
*
+
#
*
#
*
""
#
$%%&
*
+ *
+
(
*
(
#
+
#
* + #
* #
*
'
#
*
(
0
*
+
'
* # (
+
#
#
* (
(
'
+
(
#
0 0
+
#
(
$%%&
+
*
!
+
(
, !
"
+ *
0
(
#
(
(
+
#
*
(
(
+
#
!
(
*
*
*
#
!
+
*
*
$
+
+
(
#
9
#
+
*
*
* #
(
( *
*
*
*
+
0
'
'
+
!
'
(
""
#
$%%&
1
"$ !
#
&
5(
#
$%%=
,
)
6
5
+
)
6
1
6
)
/
"7&7 ,
*
*
)
,
"77&
,
1
' )
( +
,
,
*
,
"77&
,
,
#
3) (
*
(
5 *
,
4
#
#
#
/
/
#
(
$%"" 6
# , # $%%7
#, #
*
+
)
6+(
)
7 5*
I
$%%"
* 0 , (
3;
)
"77< #
,
5
.
5
*
,
!6
)
+ 4
*
,
- '
/
"<
+
> + *
*
+
!
$%%7 6+(
F '
+ ,
)
(
0
"
+ /
; 0#
/
!6
*
)
*
"2
(
#
+
/
0
)
& $%%"
2
"
/
, ( 0
"7@&
#
/
;
,
"77= 1
?%
,
#
6
(
1
"7&@
*
,
*
/
$
$
1
(
,
1
(
,
; * (
!
&
#
"777
,
1
; * (
!
)
,
""
+
!
8$%%78%98
!#
!*
#
$%%&
'
#
# *288 #
''
0
0
0!0
0 !
,
$% %% >
# *288
#
0
* 8J KEE" F
# *288(
!
,
$$ "% >
8'
8#
&",
*
!
0
# *288
C
C
# *288 *
*
# *288
#
C
0
# *288
!
!
0 8 0
(* '
8
! (
!
C(
+ C
!
!( !#*!
"" =7 >
8( (7!
$%"$ ,
!
!
$%"$
$% %% >
$%"$ ,
!
!
8$%"$8%"8$%8*
!
$%"$
"
7' (
0
!
!
$$ $% >
8
"
8* *
$%"$ ,
!
"
0 8$$%%99@!*
"
$%"$ ,
8*
*
!
* '
%@" #
0
'G
!
*
8
#E
"9 ' (
8
!*
!
$9 %% >
!
#
!* (
! 8
!
$%
"$ %% >
# *288
0
(
* 0 8$%"$8%?8*
$%"$ *
$$ %%
$%
# *288
!
$7
(
*
,
0 8$%%78%&8 !0
$$ %%
!
!
'
#
!
!
#
!
$%"$