create database link db_link
connect to userdb identified by password

using 'db_dbalias'

FUNCTION blob2clob(p_blob IN BLOB) RETURN CLOB IS
 v_clob CLOB;
 v_amount NUMBER DEFAULT 2000;
 v_offset NUMBER DEFAULT 1;
 v_buffer VARCHAR2(32767);
 v_length PLS_INTEGER := dbms_lob.getlength(p_blob);
BEGIN
 dbms_lob.createtemporary(v_clob, TRUE);
dbms_lob.OPEN(v_clob, dbms_lob.lob_readwrite);
WHILE v_offset <= v_length LOOP
 v_buffer := utl_raw.cast_to_varchar2(dbms_lob.substr(p_blob, v_amount, v_offset));
IF length(v_buffer) > 0 THEN
 dbms_lob.writeappend(v_clob, length(v_buffer), v_buffer);
 END IF;
v_offset := v_offset + v_amount;
 EXIT WHEN v_offset > v_length;
 END LOOP;
RETURN v_clob;
 END blob2clob;
----------------------------------------------------------------
 FUNCTION blob_to_clob (blob_in IN BLOB) RETURN CLOB
 AS
 v_clob CLOB;
 v_varchar VARCHAR2(32767);
 v_start PLS_INTEGER := 1;
 v_buffer PLS_INTEGER := 32767;
 BEGIN
 DBMS_LOB.CREATETEMPORARY(v_clob, TRUE);
FOR i IN 1..CEIL(DBMS_LOB.GETLENGTH(blob_in) / v_buffer)
 LOOP
v_varchar := UTL_RAW.CAST_TO_VARCHAR2(DBMS_LOB.SUBSTR(blob_in, v_buffer, v_start));
DBMS_LOB.WRITEAPPEND(v_clob, LENGTH(v_varchar), v_varchar);
v_start := v_start + v_buffer;
 END LOOP;
RETURN v_clob;
END blob_to_clob;

original source: http://mrrame.blogspot.com/2009/09/oracle-how-to-convert-blob-to-clob.html

From http://wiki.nginx.org/Drupal, the recommended nginx configuration for Drupal looks like this:

  server {
    server_name example.com;
    root /path/to/drupal; ## <-- Your only path reference.

    location = /favicon.ico {
      log_not_found off;
      access_log off;
    }

    location = /robots.txt {
      allow all;
      log_not_found off;
      access_log off;
    }

    # This matters if you use drush
    location = /backup {
      deny all;
    }

    # Very rarely should these ever be accessed outside of your LAN
    location ~* \.(txt|log)$ {
      allow 10.0.0.0/8;
      allow 172.16.0.0/12;
      allow 192.168.0.0/16;
      deny all;
    }

    location ~ \..*/.*\.php$ {
      return 403;
    }

    location / {
      # This is cool because no php is touched for static content
       try_files $uri @rewrite;
    }

    location @rewrite {
      # Some modules enforce no slash (/) at the end of the URL
      # Else this rewrite block wouldn't be needed (GlobalRedirect)
       rewrite ^/(.*)$ /index.php?q=$1;
    }

    location ~ \.php$ {
      fastcgi_split_path_info ^(.+\.php)(/.+)$;
      # NOTE: You should have "cgi.fix_pathinfo = 0;" in php.ini
      include fastcgi_params;
      fastcgi_param SCRIPT_FILENAME $document_root$fastcgi_script_name;
      fastcgi_intercept_errors on;
      fastcgi_pass unix:/tmp/phpcgi.socket;
    }

    # Fighting with ImageCache? This little gem is amazing.
    location ~ ^/sites/.*/files/imagecache/ {
      try_files $uri @rewrite;
    }

    location ~* \.(js|css|png|jpg|jpeg|gif|ico)$ {
      expires max;
      log_not_found off;
    }
  }

This replaces the now-deprecated previous recommendation on this page, which was shorter but less functional. The idea is to have nginx assume that anything that isn’t a reference to a specific file should be handled by Drupal via the rewrite rule:

 server {
     listen       80;
     server_name  example.org;

     location / {
         root   /path/to/drupal;
         index  index.php;
         error_page 404 = @drupal;
     }

     location @drupal { rewrite ^(.*)$ /index.php?q=$1 last;
 ...
     }
 }

Another debrecated alternative is to add the following to your server configuration block:

This may have mixed results. If you experience problems with either of these last two methods, please try the first one.

source:http://drupal.org/node/976392

If you are unhappy with the default URLs in Drupal, you may be able to tell Drupal to use “clean URLs”, eliminating the “?q=” in your site’s URLs, and this page explains how to do it. The instructions below are largely applicable only for the most common server setup, which is an Apache web server running on some flavor of Unix/Linux, with the mod_rewrite Apache module configured and mod_rewrite enabled in httpd.conf configuration file. If you are running Drupal on a different type of server, check the links section below (just above the Comments section of this page) to see if there might be something that addresses your server configuration on a different page.

Before enabling clean URLs in the Drupal configuration screens (see below), you may need to prepare your server for clean URLs to work. There are two ways to prepare your server for clean URLs to work in Drupal. If you have complete control of your server, for example because you run your own server, are installing a development site on your personal computer, or have a dedicated server hosting account, then you should enable clean URLs in the httpd.conf file for better performance and security. However, if you have a shared hosting account (at DreamHost, BlueHost, HostGator, GoDaddy, 1and1, et al.), you will not be able to modify the httpd.conf file and should use the Drupal .htaccess file instead.

Enabling Clean URLs in Drupal

Note: The standard Drupal installation contains a sample .htaccess file which supports clean URLs. It is easy to miss copying this file, because of the leading “dot”. So before trying to enable Clean URLs, make sure this file exists in your Drupal installation.

Drupal 7.x

In Drupal 7, the installer tests for compatibility with Clean URLs as a part of the installation process.

If you need to enable Clean URLs post installation, Drupal will run the clean URL test automatically when you navigate to the Clean URLs configuration page (Administer > Configuration > Search and metadata), show the results, and allow you to save configuration.

You can enable or disable it at a later time by following these steps:

1. Navigate to the Clean URLs configuration page (Administer > Configuration > Search and metadata)
2. Wait for the automated Clean URLs test to run.
3. Check or uncheck the Enable clean URLs checkbox
4. Click “Save configuration”

Even if Clean URLs are successfully enabled at install-time, if you have a dedicated server you may still want to follow the steps (below) to enable the more efficient httpd.conf rewrite method for clean URLs. If you choose to do that, you might want to turn off Clean URLs while you are working on the server.

Drupal 6.x

In Drupal 6, the installer tests for compatibility with Clean URLs as a part of the installation process. If the installer was not able to run the test successfully at install time, you can later follow the instructions below for Drupal 5 to get Clean URLs working. There is one minor difference: Drupal 6 will run the clean URL test automatically when you navigate to the Clean URLs configuration page and will show the results, in place of giving you a link to run the test manually.

Also note that even if Clean URLs are successfully enabled at install-time, if you have a dedicated server you may still want to follow the steps (below) to enable the more efficient httpd.conf rewrite method for clean URLs. If you choose to do that, you might want to turn off Clean URLs while you are working on the server.

Drupal 5.x

Here are the steps necessary to enable Clean URLs in Drupal 5:

1. Go to the Clean URL’s (Administer > Site configuration > Clean URLs in Drupal 5) section of the administrative interface.
2. Look for the paragraph that reads as follows:
   

   This option makes Drupal emit “clean” URLs (i.e. without ?q= in the URL.) Before enabling clean URLs, you must perform a test to determine if your server is properly configured. If you are able to see this page again after clicking the “Run the clean URL test” link, the test has succeeded and the radio buttons above will be available. If instead you are directed to a “Page not found” error, you will need to change the configuration of your server. The handbook page on Clean URLs has additional troubleshooting information. Run the clean URL test.

3. Click on the Run the clean URL test link at the end of the above paragraph.
4. If the test is successful, set Clean URLs to “enabled” and save the configuration. If the test is not successful, use the steps below to fix your server configuration and try again.

Prior to Drupal 5.x

For Drupal versions prior to Drupal 5, there is no automatic Clean URLs test or link. Instead, you can test manually by typing in the Clean URL for your settings page: http://www.example.com/admin/settings (where www.example.com is replaced by your hostname). If this results in seeing the settings page, and no errors, then Clean URLs are safe to enable, and you can do so with the setting on this page. If there is an error, follow the instructions below to configure your server.

Error recovery

Enabling “Clean URLs” when your server is not properly configured (i.e. if the Clean URLs tests described above fail) can make it difficult to navigate back to administration pages to undo your mistake, because all the Drupal-generated menus and links will have URLs that do not work. If you find yourself in this situation, you can return to the administrative settings page by typing in the URL in the ‘non-clean’ form: http://www.example.com/?q=admin/settingsfor the admin settings page in Drupal 4.x, or http://www.example.com/?q=admin/settings/clean-urls to get to the Drupal 5 or Drupal 6 Clean URLs settings page. Once there, you should be able to reset to not using Clean URLs.

There are additional instructions for recovering from malfunctioning Clean URLs the Handbook page Unset clean URLs.

Server configuration for Clean URLs on a dedicated server, with httpd.conf

Enabling clean URLs on a dedicated server involves these steps:

1. Enable mod_rewrite for Apache. You can talk to your web host or consult the Apache documentation for mod_rewrite to get more information on how to do this. At a minimum, this will involve making sure that mod_rewrite is enabled for your installation of Apache.To test if mod_rewrite is available in Apache2, you can type the following at a command prompt, to list all installed Apache modules:
   apache2ctl -M

   On some systems this command may be:

   apachectl -M

   In the output, check to see if the rewrite_module is included in the list of modules.

   If the rewrite module is not in the list, it will have to be either compiled-in or made available as a loadable module. Generally speaking, you can tell Apache to load the module by including

   LoadModule rewrite_module modules/mod_rewrite.so
AddModule mod_rewrite.c

   in your Apache configuration file (see below for information on the configuration file). Be sure to uncomment AddModule mod_rewrite.c, if it is in your configuration file but has been commented out. The following may work to enable the module without editing any files:

   a2enmod rewrite

   Note that these approaches may not work for all combinations of operating system and Apache server — consult the Apache documentation that came with your Apache software for the correct syntax.

   Remember to restart Apache for the new configuration to take effect.

2. The next step is to locate the appropriate Apache configuration file for your site. Depending on your server configuration, the appropriate Apache configuration file could be httpd.conf, a virtual-host-specific file (vhost.conf), a specific site file (e.g. “default”), or apache2.conf. They are usually located in /etc/httpd/conf, /etc/apache2, or a sub-directory; if not, try the command:
   find /etc -name httpd*

   to find the file if it is located elsewhere in your file system.

   If you do not have write permissions to these files, and Clean URLs are not working out-of-the-box for you, you may have to ask your systems administrator or hosting provider for help. You may still be able to readthese configuration files to troubleshoot a little however.

3. The next step is to copy or include the Drupal-specific settings directly into your configuration file. There are instructions here for how to include the Drupal directives in your configuration file. Consult the .htaccess file in Drupal page for examples of rules, such as the following:
   <Directory /var/www/example.com>
RewriteEngine on
RewriteBase /
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^(.*)$ index.php?q=$1 [L,QSA]
</Directory>

   Make sure that you are looking at the .htaccess file for your major version of Drupal (i.e., 7.x, 6.x, 5.x). If

Note: If you do not want to put the rewrite rules in your Apache configuration file, you can still simply use the Drupal .htaccess file (as you would if you were on shared hosting). You will need to have the Allow Override directive set in your Apache configuration file (this will allow local .htaccess overrides on your site):

Read Behind the scenes with Apache’s .htaccess for a thorough review of .htaccess. You may also find it helpful to view samples of Apache 2 AllowOverride directives.

Note Regarding MultiViews: Apache supports a feature called “MultiViews” (more generally: “Content Negotiation”), which allows navigation to your pages without the need for file extensions. For instance, if you had a file called “evaluation.txt”, a MultiViews-enabled site could access this file with the URL “example.com/evaluation”. While MultiViews can be a handy feature when used knowingly, it can cause problems when Drupal’s Clean URLs are enabled. Unless you know what you’re doing, you should not use MultiViews if you plan to use the Clean URLs feature of Drupal. However, MultiViews is not enabled in a default Apache installation, so it is likely that this note will not apply. Consult the Apache documentation for further information about MultiViews.

Server configuration for Clean URLs on a shared server, with .htaccess

The standard Drupal installation contains a sample .htaccess file which should be sufficient to get Clean URLs running. It is easy to miss copying this file, because of the leading “dot”. So before trying to enable Clean URLs, make sure this file exists in your Drupal installation.

If you have this file installed, but Clean URLs still do not work, you can try some of the troubleshooting suggestions below. If you still cannot get Clean URLs to work, contact your hosting provider.

Fixing problems

Check that .htaccess is even being used

Apache needs to be explicitly told to respect the instructions in your sites .htaccess file. This is off by default, though most hosts will have turned it on. That is what the AllowOverride All directive above does – it makes .htaccess start working.

To check if your host is currently even reading your .htaccess, you can (temporarily) add some garbage string to the file in an attempt to break it. Your site should immediately start returning a “500 Server Error” when you load a page from that directory due to this misconfiguration. (Remove the garbage string immediately.)

If you do this, and your site does not break – then .htaccess is being ignored and you will not be able to use clean URLs until you get support from your hosts, or enable it in httpd.conf as described above. Some hosts allow you to enable this option through their site management control panel, so look there first.

RewriteBase setting

The main configuration option which may need to be changed for your site is the RewriteBase. This can be specified in the Drupal .htaccess file or in the httpd.conf file, depending on where you are putting the Drupal rewrite directives (see above). By default, the RewriteBase setting is commented out of the Drupal .htaccess file, and that works well for many configurations.

If you are having trouble getting Clean URLs to work, you may need to change this setting. For example, if your Apache DocumentRoot is /var/www/ (i.e., /var/www/index.html is what is displayed when you point your browser at http://www.example.com/) and your Drupal installation is installed in the subdirectory /var/www/mysite/, then the RewriteBase could be set to

and that might help. In some configurations, setting

will allow clean URLs to work.

$base_url

You may need to manually set the $base_url variable in the settings.php file if not already set. It’s currently known that servers running FastCGI can run into problems if the $base_url variable is left commented out (see http://bugs.php.net/bug.php?id=19656).

Multi-site

RewriteBase works when your Drupal installation serves only one site, or when all the sites it serves are in the same subdirectory of their domains. For example,

will work for the following sites:

http://www.example.com/
http://www.example2.com/
http://www.example3.com/

will work for the following sites:

http://www.example.com/mysite
http://www.example2.com/mysite
http://www.example3.com/mysite

However, if your sites are in different subdirectories, RewriteBase will not work. You will need to create a special rule for each subdirectory. For example, your Drupal installation may serve the following sites:

http://www.example.com/
http://www.example.com/mysite

In order to enable clean URLs for both sites, you will need to add

before the existing rewrite rules.

Location of index.php

For some server configurations, another change to the Drupal .htaccess file may be necessary. Find a line that looks like this, near the end of your Drupal .htaccess file:

You may need to replace index.php with the URL path to your Drupal installation’s index.php file (only the part after the base URL). For instance, if your site’s home page URL is http://example.com/subdir/, you might need to use /subdir/index.php instead of index.php. If your site’s home page URL is http://example.com/, you might need to use /index.phpinstead of index.php. This is necessary on some, but not all server configurations.

Create Even Cleaner URLs with the Path Module

Using Clean URLs will cause Drupal to generate URLs in the form “http://www.example.com/node/83.” In order to change the ‘node/##’ portion of the URL to something more like ‘news/june-1st-news’ a site will need the Path module enabled. See thePath module handbook page for more information on using the path module.

Sumber:http://drupal.org/getting-started/clean-urls

server {

# nginx Rewrite rules for Joomla 1.5 – Daniel Waardal – nginx.nu 2009 -
# Feel free to use this in any way you’d like.

#Port to bind nginx to:
listen 80;
#Your Domain name:
server_name localhost;

#This is to avoid POST requests resulting in a 405 error
if ($request_method = POST ) {
rewrite ^(/administrator) /administrator/index.php?q=$1 last;
rewrite (.*) /index.php?q=$1 last;
break;
}
location / {

#Path to your Joomla directory
root /var/www/joomla/;
index index.html index.htm index.php;
error_page 404 = @joomla;
}
# Uncomment the following three lines to force browsers to cache static files, thus making the user experience snappier.
# location ~* /files/.*\.(gif|jpg|jpeg|png|css)$ {
# expires max;
# }

location @joomla {
rewrite ^(.*)$ /index.php?q=$1 last;
}
}

source : http://nginx.nu/hacks

• Drupal6
  • modules (Dilarang menginstall modul tambahan disini, ini adalah tempat modul inti Drupal)
  • themes
  • sites
    • all 
      • modules 
      • themes (disini Anda menginstall tema-tema tambahan)
        • acquia marina
        • zen
        • danland
        • zero point
      • libraries
    • default
      • modules 
      • themes
      • libraries
    • situs1 (folder ini tidak ada kecuali jika Anda menggunakan instalasi multisite)
      • modules
      • themes (disini Anda menginstall modul tambahan hanya untuk situs1)
      • libraries
• Drupal7
  • modules (Dilarang menginstall modul tambahan disini, ini adalah tempat modul inti Drupal)
  • themes  (Dilarang menginstall tema tambahan disini, ini adalah tempat tema inti Drupal)
  • sites
    • all
      • modules 
      • themes (disini Anda menginstall tema tambahan, dan tempat paket tema ditempatkan pada installasi modul secara otomatis dengan Update manager)
        • acquia marina
        • zen
        • danland
        • zero point
      • libraries
    • default
      • modules
      • themes
      • libraries

Penambahan modul secara otomatis (melalui direct ftp) bisa dilakukan dengan mengaktifkan modul inti Update manager yang sudah menjadi bagian dari Drupal 7 (Pada Drupal 6 menggunakan modulplugin manager yang berfungsi sama dengan modul inti Update manager).

selengkapnya baca artikel ini >> Update-manager-modul-inti-yang-fancy

 Menambah Tema | Drupal Indonesia – Drupal-id.Org.

• Drupal6
  • modules (Dilarang menginstall modul tambahan disini, ini adalah tempat modul inti Drupal)
  • themes
  • sites
    • all 
      • modules (disini Anda menginstall modul tambahan)
        • cck ———— contoh modul terinstall
        • pathauto —– contoh modul terinstall
        • views ———- contoh modul terinstall
        • panels ——– contoh modul terinstall
        • dll
      • themes (disini Anda menginstall tema-tema tambahan)
        • acquia marina
        • zen
        • danland
        • zero point
      • libraries (disini Anda menginstall librari/pustaka tambahan)
    • default
      • modules (Anda juga bisa menginstall modul tambahan disini)
      • themes
      • libraries
    • situs1 (folder ini tidak ada kecuali jika Anda menggunakan instalasi multisite)
      • modules (disini Anda menginstall modul tambahan hanya untuk situs1)
      • themes
      • libraries
• Drupal7
  • modules (Dilarang menginstall modul tambahan disini, ini adalah tempat modul inti Drupal)
  • themes  (Dilarang menginstall tema tambahan disini, ini adalah tempat tema inti Drupal)
  • sites
    • all
      • modules (disini Anda menginstall modul tambahan, dan tempat paket modul ditempatkan pada installasi modul secara otomatis dengan Update manager)
        • captcha——– contoh modul terinstall
        • views———— contoh modul terinstall
        • wysiwyg——– contoh modul terinstall
        • pathauto——- contoh modul terinstall
      • themes
      • libraries
    • default
      • modules
      • themes
      • libraries

Penambahan modul secara otomatis (melalui direct ftp) bisa dilakukan dengan mengaktifkan modul inti Update manager yang sudah menjadi bagian dari Drupal 7 (Pada Drupal 6 menggunakan modulplugin manager yang berfungsi sama dengan modul inti Update manager).

selengkapnya baca artikel ini >> Update-manager-modul-inti-yang-fancy

Menambah Modul | Drupal Indonesia – Drupal-id.Org.

1. Node : satuan konten yang ada di Drupal
2. Content
3. Taxonomy : bisa berarti Kategori tetapi lebih luas dan fleksibel karena Taxonomy bisa dibuat daftar kategori yang berbeda untuk masing-masing jenis node/konten.
4. Administer : tempat pengaturan semua aktifitas Drupal
5. Block : wadah konten yang bisa dipindha-pindahkan posisinya. Block bisa pula berisi kode program sehingga isinya besa variabel atau dinamis sesuai dengan kebutuhan.
6. Region : area dari tema situs tempat untuk menempatkan blok/menu.
7. Themes : tema atau layout perwajahan website.
8. Module : pengaya tambahan pada situs agar lebih berfungsi sesuai dengan keinginan kita
9. Input Format : (Text format untuk versi D7) menu untuk mengatur format dari teks html yang akan kita tampilkan pada konten/node.
10. Permissions : Hak akses yang dimiliki user/roles untuk membatasi kewenangan aksi terhadap suatu konten, modul, tema atau fungsi situs lainnya.
11. Roles : kelompok user yang mempunyai permission yang sama.
12. Content Type
    • Book
    • Page
    • Blog
    • Story
    • Forum
13. Body : isi dari konten secara full
14. Teaser : isi ringkasan dari konten, biasanya diambil sejumlah xxx karakter dari isi awal konten. Dengan xxx panjang karakternya misalnya 300, 400, 900. Dan nilau defaultnya adalah 600.

Drupal Basic | Drupal Indonesia – Drupal-id.Org.

Perbedaan yang mendasar antara PT dan CV adalah, PT merupakan Badan Hukum, yang dipersamakan kedudukannya dengan orang dan mempunyai kekayaan yang terpisah dengan kekayaan para pendirinya. Jadi, PT dapat bertindak keluar baik di dalam maupun di muka pengadilan sebagaimana halnya dengan orang, serta dapat memiliki harta kekayaan sendiri. Sedangkan CV, dia merupakan Badan Usaha yang tidak berbadan hukum, dan kekayaan para pendirinya tidak terpisahkan dari kekayaan CV.

Karakteristik CV yang tidak dimiliki Badan Usaha lainnya adalah: CV didirikan minimal oleh dua orang, dimana salah satunya akan bertindak selaku Persero Aktif (persero pengurus) yang nantinya akan bergelar Direktur, sedangkan yang lain akan bertindak selaku Persero Komanditer (Persero diam). Seorang persero aktif akan bertindak melakukan segala tindakan pengurusan atas Perseroan; dengan demikian, dalam hal terjadi kerugian maka Persero Aktif akan bertanggung jawab secara penuh dengan seluruh harta pribadinya untuk mengganti kerugian yang dituntut oleh pihak ketiga. Sedangkan untuk Persero Komanditer, karena dia hanya bertindak selaku sleeping partner, maka dia hanya bertanggung jawab sebesar modal yang disetorkannya ke dalam perseroan.

Perbedaan lain yang cukup penting antara PT dengan CV adalah, dalam melakukan penyetoran modal pendirian CV, di dalam anggaran dasar tidak disebutkan pembagiannya seperti halnya PT. Jadi, para persero harus membuat kesepakatan tersendiri mengenai hal tersebut, atau membuat catatan yang terpisah. Semua itu karena memang tidak ada pemisahan kekayaan antara CV dengan kekayaan para perseronya.

BAGAIMANA CARA MENDIRIKAN CV?

CV dapat didirikan dengan syarat dan prosedur yang lebih mudah daripada PT, yaitu hanya mensyaratkan pendirian oleh 2 orang, dengan menggunakan akta Notaris yang berbahasa Indonesia. Walaupun dewasa ini pendirian CV mengharuskan adanya akta notaris, namun dalam Kitab Undang-Undang Hukum Dagang dinyatakan bahwa pendirian CV tidak mutlak harus dengan akta Notaris.

Pada saat para pihak sudah sepakat untuk mendirikan CV, maka dapat datang ke kantor Notaris dengan membawa KTP. Untuk pendirian CV, tidak diperukan adanya pengecekan nama CV terlebih dahulu. Oleh karena itu proses nya akan lebih cepat dan mudah dibandingkan dengan pendirian PT.
Namun demikian, dengan tidak didahuluinya dengan pengecekan nama CV, menyebabkan nama CV sering sama antara satu dengan yang lainnya.
Pada waktu pendirian CV, yang harus dipersiapkan sebelum datang ke Notaris adalah adanya persiapan mengenai:
1. Calon nama yang akan digunakan oleh CV tersebut
2. tempat kedudukan dari CV
3. Siapa yang akan bertindak selaku Persero aktif, dan siapa yang akan bertindak selaku persero diam.
4. Maksud dan tujuan yang spesifik dari CV tersebut (walaupun tentu saja dapat mencantumkan maksud dan tujuan yang seluas-luasnya).

Untuk menyatakan telah berdirinya suatu CV, sebenarnya cukup hanya dengan akta Notaris tersebut, namun untuk memperkokoh posisi CV tersebut, sebaiknya CV tersebut di daftarkan pada Pengadilan Negeri setempat dengan membawa kelengkapan berupa Surat Keterangan Domisili Perusahaan (SKDP) dan NPWP atas nama CV yang bersangkutan.

Apakah itu akta, SKDP, NPWP dan pendaftaran pengadilan saja sudah cukup?
Sebenarnya semua itu tergantung pada kebutuhannya. Dalam menjalankan suatu usaha yang tidak memerlukan tender pada instansi pemerintahan, dan hanya digunakan sebagai wadah berusaha, maka dengan surat-surat tersebut saja sudah cukup untuk pendirian suatu CV. Namun, apabila menginginkan ijin yang lebih lengkap dan akan digunakan untuk keperluan tender, biasanya dilengkapi dengan surat-surat lainnya yaitu:
1. Surat Pengukuhan Pengusaha Kena Pajak (PKP)
2. Surat Ijin Usaha Perdagangan (SIUP)
3. Tanda Daftar Perseroan (khusus CV)
4. Keanggotaan pada KADIN Jakarta.

Pengurusan ijin-ijin tersebut dapat dilakukan bersamaan sebagai satu rangkaian dengan pendirian CV dimaksud, dengan melampirkan berkas tambahan berupa:
1. Copy kartu keluarga Persero Pengurus (Direktur) CV
2. Copy NPWP Persero Pengurus (Direktur) CV
3. Copy bukti pemilikan atau penggunaan tempat usaha, dimana
a. apabila milik sendiri, harus dibuktikan dengan copy sertifikat dan copy bukti
pelunasan PBB th terakhir
b. apabila sewa kepada orang lain, maka harus dibuktikan dengan adanya
perjanjian sewa menyewa, yang dilengkapi dengan pembayaran pajak sewa
(Pph) oleh pemilik tempat.
sebagai catatan berdasarkan SK Gubernur DKI Jakarta, untuk wilayah Jakarta, yang
dapat digunakan sebagai tempat usaha hanyalah Rumah toko, pasar atau perkantoran.
Namun ada daerah-daerah tertentu yang dapat digunakan sebagai tempat usaha yang
tidak membayakan lingkungan, asalkan mendapat persetujuan dari RT/RW setempat
4. Pas photo ukuran 3X4 sebanyak 4 lembar dengan latar belakang warna merah

Jangka waktu pengurusan semua ijin-ijin tersebut dari pendirian sampai dengan selesai lebih kurang selama 2 bulan.

Sebagai penutup, saya sarankan agar dalam mendirikan suatu bidang usaha, alangkah baiknya untuk dipertimbangkan dari segala segi, tidak hanya dari segi kepraktisannya, namun juga dari segi pembagian resiko di antara para persero, agar tidak terjadi pertentangan di kemudian hari.

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PROSEDUR, CARA DAN SYARAT PENDIRIAN CV | Irma Devita.