1. Pengertian Penalaran

Penalaran adalah proses berpikir yang bertolak dari pengamatan indera(pengamatan empirik) yang menghasilkan sejumlah konsep dan pengertian. Berdasarkan pengamatan yang sejenis juga akan terbentuk proposisi – proposisi yang sejenis, berdasarkan sejumlah proposisi yang diketahui atau dianggap benar, orang menyimpulkan sebuah proposisi baru yang sebelumnya tidak diketahui. Proses inilah yang disebut menalar. Ada dua jenis metode dalam menalar yaitu deduktif dan induktif.

2. Penalaran Deduktif

adalah proses penalaran untuk menarik kesimpulan berupa prinsip atau sikap yang berlaku khusus berdasarkan atas fakta-fakta yang bersifat umum. Proses penalaran ini disebut Deduksi. Kesimpulan deduktif dibentuk dengan cara deduksi. Yakni dimulai dari hal-hal umum, menuku kepada hal-hal yang khusus atau hal-hal yang lebih rendah proses pembentukan kesimpulan deduktif tersebut dapat dimulai dari suatu dalil atau hukum menuju kepada hal-hal yang kongkrit. Contoh : Masyarakat Indonesia konsumtif (umum) dikarenakan adanya perubahan arti sebuah kesuksesan (khusus) dan kegiatan imitasi (khusus) dari media-media hiburan yang menampilkan gaya hidup konsumtif sebagai prestasi sosial dan penanda status social.

·           Macam-macam Penalaran Deduktif

Macam-macam penalaran deduktif diantaranya :

a. Silogisme

Silogisme adalah suatu proses penarikan kesimpulan secara deduktif. Silogisme disusun dari dua proposi (pernyataan) dan sebuah konklusi (kesimpulan). Dengan fakta lain bahwa silogisme adalah rangkaian 3 buah pendapat, yang terdiri dari 2 pendapat dan 1 kesimpulan.

b. Entimen

Entimen adalah penalaran deduksi secara langsung. Dan dapat dikatakan pula silogisme premisnya dihilangkan atau tidak diucapkan karena sudah sama-sama diketahui.

3. Penalaran Induktif

· Pengertian Penalaran Induktif

Penalaran induktif adalah proses penalaran untuk menarik kesimpulan berupa prinsip atau sikap yang berlaku umum berdasarkan fakta – fakta yang bersifat khusus, prosesnya disebut Induksi. Penalaran induktif tekait dengan empirisme. Secara impirisme, ilmu memisahkan antara semua pengetahuan yang sesuai fakta dan yang tidak. Sebelum teruji secara empiris, semua penjelasan yang diajukan hanyalah bersifat sementara. Penalaran induktif ini berpangkal pada empiris untuk menyusun suatu penjelasan umum, teori atau kaedah yang berlaku umum.

Contoh :

Sejak suaminya meninggal dunia dua tahun yang lalu, Ny. Ahmad sering sakit. Setiap bulan ia pergi ke dokter memeriksakan sakitnya. Harta peninggalan suaminya semakin menipis untuk membeli obat dan biaya pemeriksaan, serta untuk biya hidup sehari-hari bersama tiga orang anaknya yang masih sekolah. Anaknya yang tertua dan adiknya masih kuliah di sebuah perguruan tinggi swasta, sedangkan yang nomor tiga masih duduk di bangku SMA. Sungguh (kata kunci) berat beban hidupnya. (Ide pokok)

· Macam-macam Penalaran Induktif

Macam-macam penalaran induktif diantaranya :

1. Generalisasi

Generalisasi adalah pernyataan yang berlaku umum untuk semua atau sebagian besar gejala yang diminati generalisasi mencakup ciri – ciri esensial, bukan rincian. Dalam pengembangan karangan, generalisasi dibuktikan dengan fakta, contoh, data statistik, dan lain-lain.

Contoh generalisasi adalah setelah di adakan peninjauan dan penelitian lebih seksama, ternyata di kawasan bandung terdapat sekurang – kurangnya lima buah obyek wisata. Di kawasan Garu tempat obyek wisata, di kawasan tasikmalaya dan ciamis terdapat sekurang – kurangnya enam buah obyek wisata. Di daerah lain seperti suka bumi, banten, danyang lainnya juga terdapat obyek wisata. Dapat di katakan bahwa daerah jawa baratmemang kaya dengan obyek wisata.

Macam-macam generalisasi:

a. Generalisasi sempurna

Adalah generalisasi dimana seluruh fenomena yang menjadi dasar penimpulan diselidiki. Generalisasi macam ini memberikan kesimpilan amat kuat dan tidak dapat diserang. Tetapi tetap saja yang belum diselidiki.

b. Generalisasi tidak sempurna

Adalah generalisasi berdasarkan sebagian fenomena untuk mendapatkan kesimpulan yang berlaku bagi fenomena sejenis yang belum diselidiki.

http://lullymemangiseng.blogspot.co.id/2013/03/pengertian-penalaran-deduktif-dan.html

Sembilan KAP yang diduga melakukan kolusi dengan kliennya.

Jakarta, 19 April 2001 .Indonesia Corruption Watch (ICW) meminta pihak kepolisian mengusut sembilan Kantor Akuntan Publik, yang berdasarkan laporan Badan Pengawas Keuangan dan Pembangunan (BPKP), diduga telah melakukan kolusi dengan pihak bank yang pernah diauditnya antara tahun 1995-1997. Koordinator ICW Teten Masduki kepada wartawan di Jakarta, Kamis, mengungkapkan, berdasarkan temuan BPKP, sembilan dari sepuluh KAP yang melakukan audit terhadap sekitar 36 bank bermasalah ternyata tidak melakukan pemeriksaan sesuai dengan standar audit.
Hasil audit tersebut ternyata tidak sesuai dengan kenyataannya sehingga akibatnya mayoritas bank-bank yang diaudit tersebut termasuk di antara bank-bank yang dibekukan kegiatan usahanya oleh pemerintah sekitar tahun 1999. Kesembilan KAP tersebut adalah AI & R, HT & M, H & R, JM & R, PU & R, RY, S & S, SD & R, dan RBT & R. “Dengan kata lain, kesembilan KAP itu telah menyalahi etika profesi. Kemungkinan ada kolusi antara kantor akuntan publik dengan bank yang diperiksa untuk memoles laporannya sehingga memberikan laporan palsu, ini jelas suatu kejahatan,” ujarnya. Karena itu, ICW dalam waktu dekat akan memberikan laporan kepada pihak kepolisian untuk melakukan pengusutan mengenai adanya tindak kriminal yang dilakukan kantor akuntan publik dengan pihak perbankan.
ICW menduga, hasil laporan KAP itu bukan sekadar “human error” atau kesalahan dalam penulisan laporan keuangan yang tidak disengaja, tetapi kemungkinan ada berbagai penyimpangan dan pelanggaran yang dicoba ditutupi dengan melakukan rekayasa akuntansi.
Teten juga menyayangkan Dirjen Lembaga Keuangan tidak melakukan tindakan administratif meskipun pihak BPKP telah menyampaikan laporannya, karena itu kemudian ICW mengambil inisiatif untuk mengekspos laporan BPKP ini karena kesalahan sembilan KAP itu tidak ringan. “Kami mencurigai, kesembilan KAP itu telah melanggar standar audit sehingga menghasilkan laporan yang menyesatkan masyarakat, misalnya mereka memberi laporan bank tersebut sehat ternyata dalam waktu singkat bangkrut. Ini merugikan masyarakat. Kita mengharapkan ada tindakan administratif dari Departemen Keuangan misalnya mencabut izin kantor akuntan publik itu,” tegasnya.
Menurut Tetan, ICW juga sudah melaporkan tindakan dari kesembilan KAP tersebut kepada Majelis Kehormatan Ikatan Akuntan Indonesia (IAI) dan sekaligus meminta supaya dilakukan tindakan etis terhadap anggotanya yang melanggar kode etik profesi akuntan.

Analisis : Dalam kasus tersebut ditemukan KAP yang melakukan audit terhadap sekitar 36 bank bermasalah ternyata tidak melakukan pemeriksaan sesuai dengan standar audit. KAP tersebut telah melakukan penyimpangan terhadap tujuan profesi akuntansi, yaitu memenuhi tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik. Selain itu KAP tersebut juga melanggar Prinsip pertama - Tanggung Jawab Profesi, Prinsip Kedua - Kepentingan Publik, Prinsip Ketiga – Integritas, Prinsip Keempat – Obyektivitas, Prinsip Kedelapan - Standar Teknis. Seharusmya KAP tersebut harus bertanggung jawab kepada semua pemakai jasa profesional mereka, selain itu KAP juga harus bertanggung-jawab terhadap kepentingan publik. Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin. KAP harus menjaga obyektivitasnya dan bebas dari benturan kepentingan
dalam pemenuhan kewajiban profesionalnya. Setiap KAP harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan

Berdasarkan kasus pelanggaran di atas, kita dapat mengetahui bahwa 9 KAP yang melaksanakan tugas pengauditan pada bank-bank bermasalah telah jelas-jelas melanggar kode etik sebagai seorang akuntan publik. Seperti yang kita ketahui, Fungsi khusus seorang akuntan publik adalah :

· Membuat perhitungan tentang layanan yang dicapai oleh pemerintah kemudian menilai apakah pimpinan pemerintah telah melaksanakan tugas-tugas dan kewajiban yang telah ditugaskan kepadanya oleh para pemilik.

·  Membantu mengamankan dan mengawasi semua hak dan kewajiban pemerintah, terlebih lagi dari segi ukuran finansial.

·   Menyediakan informasi yang sangat berguna kepada para pihak yang berkepentingan seperti pertumbuhan ekonomi suatu wilayah pertumbuhan pendidikan, pertumbuhan pendapatan per kapita dan lain sebagainya.

·   Melihat efektivitas dan efisiensi kinerja ekseklusif di dalam melaksanakan tugas dan kewajibannya.

Sedangkan peranan akuntan publik adalah :

·   Membuat keputusan yang berkaitan dengan penggunaan sumber daya yang terbatas termasuk identifikasi bidang keputusan yang rumit dan penetapan tujuan serta sasaran organisasi.

·   Mengarahkan dan mengendalikan secara efektif sumber daya ekonomi dan sumber daya manusia yang ada di dalam organisasi.

·    Menjaga dan melaporkan kepemilikan atas sumber daya yang dikuasai organisasi.

Berdasarkan Fungsi Khusus dan Peranan seorang akuntan publik, 9 KAP yang melakukan kecurangan terhadap Negara dengan memberikan laporan keuangan plasu, dapat dikategorikan sebagai tindakan korupsi, karena mereka secara sengaja melakukan pemalsuan tersebut. Bukan hanya Negara yang dirugikan, namun masyarakat juga dapat dirugikan karena laporan yang KAP buat seolah-olah menandakan bank-bank tersebut dalam keadaan sehat. Seorang akuntan publik yang baik, harus mencerminkan sosok yang jujur dan independent. Agar tidak melakukan manipulasi dan fraud terhadap laporan yang akan di audit.

     Dari analisis yang telah dibuat, solusi yang dapat ditempuh yaitu dengan cara melakukan pengawasan terhadap setiap laporan yang telah dipublikasikan, dan memberikan pelanggaran yang berat kepada seluruh akuntan publik yang telah terdaftar jika melakukan kecurangan. Peranan BPKP juga harus lebih diperketat dalam mengawasi keuangan pembagunan agar fraud dapat diminimalisasikan.

·         Sebaiknya, sebagai profesi akuntan publik di dalam setiap penugasan jasa atestasi, seorang akuntan publik diwajibkan besikap indenpenden terhadap semua stakeholder perusahaan atau ppun yang lainnya, karna merupakan out put pernyataan akuntan publik atas asersi yang di periksanya, dan itu pun merupakan sebuah laporan keuangan atau informasi keuangan lainnya yang dibutuhkan untuk masyarakat umum atau sebagainya. Jadi, bila ada sedit kecurangan sedikit saja akan sangat-sangat merugikan , dan seorang akuntan publik pun harus memiliki asas moral dan asas kepercayaan agar tidak ada lagi yang namanya kecurangan-kecurangan di dalam sebuah perikatan KAP.

·         Seorang akuntan publik harusnya terlatih dengan tindakan-tindakan korupsi seperti ini. Jika ada perusahaan yang ingin berusaha melakukan penyuapan agar laporan keuangan dari perusahaan tersebut dapat dimanipulasi, akuntan public tersebut harusnya dapat menolak dan benar-benar berlaku jujur dalam pengauditan laporan keuangan. 

http://irwanost.blogspot.co.id/2013/11/makalah-kasus-pelanggaran-etika-profesi.html

                                    TOEFL is a test of proficiency in English to foreign speakers whose certificate is recognized in the thousands of educational institutions and industries in 90 countries. TOEFL became general terms when we want to apply for a scholarship abroad or job requirements in many companies. Some countries that admit students based TOEFL Institutional, among others, the United States (Fulbright program), Australia (Australian Development Scholarships / ADS), the Netherlands (program Stuned), and Germany (program Deutscher Akademischer Austausch Dienst / DAAD). minimum TOEFL score we should have to apply for postgraduate scholarships abroad is 500-550. Companies need employees who can speak english so that the company can go international, so toefl is very important for students and job seekers. 

TOEFL



                    TOEFL stands for Test of English as a Foreign Language. The test is designed to measure the English proficiency of non-English speaking people and is divided into three sections. The test is timed for each section and uses multiple-choice questions with four possible choices for each question.
Beginning July 1995 the test of TOEFL will NO longer use:

• Single sentences in Listening Comprehension Section, Part A
• A subsection for vocabulary questions in the Reading Comprehension Section

Section 1 Listening Comprehension
This section evaluates your understanding of spoken English in North America. This section has three parts. You will have 35 minutes to answer 50 questions.
Part A     30 questions
Part B     8 questions
Part C     12 questions

Section 2 Structure and Written Expression
This section tests your understanding of the structure and usage of standard English grammar. This section is divided into two parts. You will have 25 minutes to answer 40 questions
Part A     15 questions
Part B     25 questions

Section 3 Reading Comprehension
This section measures your understanding of reading passages with academic contents. You will have 55 minutes to answer 50 questions.

How much does the TOEFL test cost?

The fee for the Friday Testing Program (the Special Center TOEFL) is currently US $45.
The fee for the Saturday Testing Program (the International TOEFL) is currently US $38.
The test material for Friday and Saturday Testing Programs is identical, but the Friday Testing Program is more expensive due to the rental cost for the testing center.
All TOEFL fees are subject to change without notice.

How often is the TOEFL test given?

The TOEFL test is administered 12 times a year; in other words, once a month, either on Friday or Saturday.

What is the Institutional TOEFL ?

The Institutional TOEFL is administered by colleges and universities. The Educational Testing Service (ETS) sends the test materials which have been used either on the Friday Testing Program or the Saturday Testing Program to the college or university that administers the test. The college or university that administers the test uses the test score for the placement of the students who wish to enroll in an English as a Second Language (ESL) program or for admission purposes into the college or university regular programs. Other institutions, however, do not consider the Institutional TOEFL test results valid for admission to their own ESL or regular programs. The fee for the Institutional TOEFL varies. Some institutions charge US $30 for the test.

What is the passing score for TOEFL?

Although there is no passing or failing score for TOEFL, generally a score of 400 is considered low and a score of 600 or above excellent. Each college, university, or institution has its own TOEFL score admission requirement. The score required varies depending on the field of study (non-technical or technical) and the program (two-year, undergraduate or graduate) for which you are applying. A score of 400 or above for a two-year program, 500 or above for an undergraduate program, and 550 or above for a graduate program is generally required.


TOEIC

History of TOEIC

The TOEIC came from the Japanese Ministry of International Trade and Industry requests to the Educational Testing Service in the middle 1970's. It is "designed to measure the English-language listening comprehension (LC) and reading (R) skills of individuals whose native language is not English. The TOEIC is used primarily by corporate clients, worldwide." (Wilson, 1989). Most examinees are in their mid-twenties to late forties, and working for a corporation. However, TOEIC test-takers have recently included many university graduating seniors, because corporations are requiring TOEIC scores for new employees more and more often. From its beginning nearly 20 years ago, the use of TOEIC has spread from Japan throughout Asia, and it is becoming more frequently used throughout Europe and South America. 

Structure

The TOEIC is a multiple-choice instrument designed to measure an examinee's receptive English skills, and is increasingly becoming considered a reasonable predictor of these skills. The general register of the TOEIC is "real-life, business-type English.." The TOEIC was created by Educational Testing Services in Princeton, New Jersey, but is now entirely owned and operated by the Japanese TOEIC office in Tokyo. The structures of the TOEIC is not radically different from the TOEFL (see Figure 1). The topic treated in each test, however, is different.

In the listening subtest, visual stimuli (in the form of photographs) is first used by ETS for English-language testing purposes. Another relatively novel section is the response section, where no stimuli other than the voices on the tape are given. No printed information whatsoever is given in this section. Other sections include listening to conversations and listening to short talks, like many other English-language tests. The type of questions asked within the Listening comprehension section (main idea, vocabulary, idioms, minimal pairs, or inference) is similar to other English-language tests.

In the reading comprehension subtest, two subsections evaluate the testee's ability to use English grammar in a relatively formal manner. The TOEIC uses business letters, short news items, and advertisements as stimuli in the readings. However, the type of questions asked in the Reading comprehension section (main idea/ topic, inference, attitude/tone, vocabulary, idioms, or details/ application within the passage) is similar to other English- language tests. 

Specific Comparison of Listening Comprehension

Section 1 of the TOEIC tests the ability of the examinee to recognize vocabulary in the context of the photo prompt (see Figure 2). The test-takers see a photo and hear four sentences describing the photo. Examinees tend to feel that the photo prompt, providing visual context, is reassuring, even though both the question and possible answers are only heard, not printed.

Section 2 of the TOEIC assesses the examinee's ability to listen to a prompt and choose the appropriate response (see Figure 3). Some Japanese examinees have commented that this section seems to be mostly a structure test, listening for the grammatically correct response. Most examinees feel that this part of the TOEIC the most difficult part of the listening component since both the prompt and the possible answers are only heard, not printed.

Section 3 of the TOEIC is listening to short conversations (see Figure 4). This section follows the pattern of Speaker A:, Speaker B:, Speaker A; and the question and four possible answers are printed in the test booklet. Examinees tend to feel that the TOEIC is relatively easy to understand in this section because both the question and possible answers are printed in the test book, which provides examinees more context into which to fit the conversation. There is only one question per conversation.

Section 4 of the TOEIC is the longer conversations section (see Figure 5). The TOEIC "short talks" subtest tends to have short talks (1-1.5 minutes) and asks 3-5 questions per talk. The content of the TOEIC are typically extended conversations (5 or 6 extended exchanges) between two people talking about office matters, or single speakers giving a news report or other information. Idioms and vocabulary in context are tested extensively in this section. Examinees tend to feel that the TOEIC material is comparatively less difficult than other tests, since both the amount of spoken language and the number of questions are limited.

General Comments on the Listening Section

There are 100 questions on tape in the TOEIC; testing time is about 50 minutes. Timing of questions is roughly 30 seconds per question. There is a "thinking gap" of about 10 seconds per question on the tape. Vocabulary and idioms in context are evaluated throughout the test, as well as grammar. The general register of the TOEIC listening subtest is "business," with a high frequency of idioms being spoken and relatively few polysyllabic words.

Reading Comprehension

The next two subsections of the TOEIC, Incomplete Sentences and Error Recognition, assess the examinee's knowledge of English structure, or grammar. These TOEIC subtests are supposed to "measure ability to recognize language that is appropriate for standard written English," (ETS, 1993).

The example in Figure 6 tests demonstrative pronoun usage. The example in Figure 7 tests word order. This section of the TOEIC is not unusual; in fact, it is practically the same as the comparative subsections of the TOEFL.

The example in Figure 8 is a news report. The types of reading comprehension questions are not unusual: main idea, details, inference, and/or author's attitude. The TOEIC tends to have 3-4 questions per passage, and about 6 or 7 reading passages on each test.

There are 100 questions in the Reading Comprehension section; 60 questions in the Grammar subtest and 40 questions in the Reading subtest, with a total time of 75 minutes. The Grammar and Reading Comprehension sections are timed together. Examinees should allow about 25 minutes (or less) for the Grammar questions. If an examinee can quickly (and accurately) go through the Grammar section, then more time is left for the Reading Comprehension questions.

Purposes of the Tests

The stated purposes of the TOEIC is to show the examinees some general measure of their English ability. However, some institutions misuse the tests for purposes which should not be measured on these tests.

The TOEIC is correctly used to assess a examinees' overall English proficiency in a business context. TOEIC scores are increasingly being required by corporate employers of either entering employees or of employees who are being considered for promotion and/or overseas assignments. Employers use TOEIC scores as a screening device, hiring only those who meet a certain pre-determined TOEIC score (see Figure 9). As a result of this practice, Japanese colleges, universities, and tertiary-level vocational schools are now offering TOEIC-preparation courses in greater numbers than five years ago. TOEIC-preparation courses have already been offered by language schools throughout Japan for many years now. Some corporate employers use the TOEIC incorrectly, by requiring their domestic employees (who do not use English on a regular basis) to obtain a certain score for promotion or raises.

Score Usage

Many researchers and students of testing believe that the TOEIC shows the differences between low-beginner-to-high-intermediate levels very well. A TOEIC score of 450 is frequently considered acceptable for hiring practices, with the understanding that the employee will continue English studies. A TOEIC score of 600 is frequently considered the minimum acceptable for working overseas. Domestically-based engineers who have a TOEIC score of 500 are considered reasonably proficient in English . If the same engineer is being considered for a posting overseas, he or she must usually try for a TOEIC score of about 625. A domestically-based desk-worker with a TOEIC score of 600 is considered reasonably proficient in English. For the same desk-worker to go overseas, she or he must usually have a TOEIC score of 685.

What do the Scores Mean?

The TOEIC office in Tokyo, Japan has published a comparison between the Oral Proficiency Index (the OPI is used by the U.S. Foreign Service), TOEFL scores, TOEIC scores, other tests, and the Japanese Eiken1. All these tests assess English reading, listening, and grammar proficiency. The OPI and Eiken series further test speaking ability. The Oral Proficiency Index is considered one of the best tests since it provides a means of testing the examinees' productive language skills, as well as their receptive language skills. However, due to time and cost considerations, the OPI is an impractical test to administer for large numbers of people. The Educational Testing Service also administers the Test of Spoken English (TSE) and the Test of Written English (TWE). Of the 12 "official" (International) TOEFL tests administered every year, 5 include a TWE in addition to the regular TOEFL. The TSE has its own testing schedule, since it requires making an audio tape. Many schools do not require these additional tests for much of their admissions procedures, although non-native English speaking graduate students who wish to become Graduate Teaching Assistants are increasingly required to pass the TSE in order to get their assistantship.

Both TOEFL and TOEIC test receptive skills (listening and reading) rather than productive skills (speaking and writing). It is possible for students to score very high on the TOEFL, but not be able to use oral or written English in context . Many examinees become expert in taking language tests, but do not learn how to use the language. Therefore, the authors maintain that TOEFL and TOEIC tests operate in an "artificial reality." The tests, when used alone, are valid and reliable in themselves, but not in a larger sense. Examinees who score well on these tests may have self-confidence in the language classroom, but using their language skills in the real world may be quite a different thing.

In theory, an examinee with a score of 650 would be expected to operate in a English-speaking business context better than a examinee with a score of 600. In the real world, examinees will be reading and generating faxes and reports, listening to and making presentations, and using the telephone. Examinees who excel in taking paper tests, yet are unable to use their language productively, will be at a loss in the real world.

Comparing TOEFL and TOEIC Scores

What is the difference between the TOEFL and the TOEIC? Can they be compared?

The scoring system is different and the number of questions is different, as is the amount of time needed to take each test. The register is also different ("Academic English for TOEFL and "Business English" for TOEIC). The reasons for taking each test (the examinees' motivation) can be different (except perhaps in the area of securing employment), and the ways of using the results of the tests are different. The vocabulary in the two tests has areas of similarity, but there are some noticeable differences due to register of English tested. Many examinees feel that the TOEIC is easier than the TOEFL. Many students of testing consider that the TOEFL is a more accurate discriminator for higher-level examinees, and the TOEIC is a more accurate lower-level discriminator.

The tests were both created by Educational Testing Service, and test American English. ETS has calculated a number of reliability and validity checks on both tests, so they are both considered accurate and useful when used within the guidelines published by ETS. The grammar subtests of both tests are quite similar and the types of questions asked in the Reading Comprehension subtest (main idea, details, inference, and/or author's attitude) are similar.

In short, with proper understanding of the TOEIC, it can be useful, but it must be used properly, with full knowledge of its limitations. 

Summaries :

Resume

This is the difference between  TOEIC (Test of English for International Communication) and  TOEFL (Test of English as a Foreign Language).

Purpose

TOEIC: measuring language english communication tools in the  global environment

TOEFL: Measure the ability of english as the language of instruction in the educational process.

Focus

TOEIC: The english language that we use everyday, such as reading the memo, receive phone, send email, etc.

TOEFL: The english used in the campus, such as between students and professor in the cllasroom, the students and staff ofthe campus, between the student, and over all about campus.

Use

TOEIC: recruitment for the base, base measure english skills company, used pre and post training (training english)

TOEFL: Application for a scholarship or applying to a college to a foreign country.

Format

TOEIC: Paper Based , Listening and Reading (using a pencil and a computer answer sheet)

TOEFL: Internet Based (using a computer with an internet connection)

Skor

TOEIC = 10 - 990

TOEFL= 0 - 120

 
Source :
https://www.encomium.com/webmentor/abouttoefl.html
http://iteslj.org/Articles/Gilfert-TOEIC.html