ETIKA PROFESI BISNIS, AKUNTANSI, DAN AUDITING

A.      ETIKA PROFESI BISNIS

Istilah etika berasal dari bahasa Yunani kuno. Bentuk tunggalnya adalah ethos yang berarti kebiasaan/ adat, akhlak , watak , perasaaan , sikap, dan cara berfikir. Sedang kan bentuk jamaknya adalah yaitu ta etha yang berarti adat kebiasaan. Profesi sendiri berasal dari bahasa latin “proffesio” yang mempunyai dua arti yaitu janji/ikrar dan pekerjaan.

Etika profesi adalah sikap etis sebagai bagian integral dari sikap hidup dalam menjalankan kehidupan sebagai pengemban profesi. Sedangkan , etika bisnis adalah perilaku etis atau tidaknya yang dilakukan oleh pemimpin, manager, karyawan, agen, atau perwakilan suatu perusahaan.

PRINSIP PRINSIP ETIKA BISNIS

          Menurut Caux Round Table (dalam Alois A. Nugroho, 2001)

• Tanggung jawab bisnis : tujuannya menciptakana kemakmuran masyarakat dan kepentingan pemegang saham.
• Dampak ekonomis dan social dari bisnis : kegiatan bisnis yang tidak semata mencari keuntungan tapi juga didasarkan atas inovasi dan keadilan.
• Perilaku bisnis : pentingnya membangun sikap kebersamaan dan sikap saling percaya .
• Sikpa menghormati aturan : perlunya aturan yang berlaku secara multilateral dan dharapkan semua pihak mematuhi aturan tersebut.
• Dukungan bagi perdagangan multilateral : mendukung perdagangan global dalam mewujudkan suatu kesatuan ekonomi dunia .
• Sikap hormat bagi lingkungan : menjaga lingkungan bumi dan alam dari tindakan mencemarkan dan merusak lingkungan hidup.
• Menghindari operasi-operasi yang tidak etis : diwajibkan untuk mencegah tidakan etis seperti penyuapan, pencucian uang, korupsi , dan sebagainya.

          Menurut Sonny Keraf (1998)

•      Prinsip otonom
•      Prinsip kejujuran
•      Prinsip keadilan
•      Prinsip saling menguntungkan
•       Prinsip integritas moral

TUJUAN ETIKA DALAM DUNIA BISNIS

        Adapun tujuan nya adalah untuk menjalankan dan menciptakan sebuah bisnis seadil mungkin serta menyesuaikan hukum yang sudah dibuat serta menghilangkan ketergantungan pada sebuah kedudukan perusahaan/individu.

PERAN ETIKA DALAM DUNIA BISNIS

        Etika memiliki peran sebagai landasan untuk membentuk sebuah perusahaan yang sangan kokoh dan memiliki daya saing yang tinggi, dimana proses ini dimulai dari perencanaan stategi, organisasi yang baik . system prosedur yang transaparan didukung oleh budaya perusahaan yang handal serta etika perusahaan yang dilaksanakan secara konsisten dam konsekuen.

B.   ETIKA PROFESI AKUNTANSI

Etika Profesi Akuntansi adalah ilmu yang membahas perilaku perbuatan baik dan buruk manusi sejauh yang dapat dipahami oleh pikiran manusiaterhadapa pekerjaan yang membutuhkan pelatihan dan pengusaaan terhdap suatu pengetahuan khusus sebagau akuntan.

PRINSIP ETIKA PROFESI AKUNTANSI

• Tanggung Jawab Profesi : anggota harus mempertimabangkan moral dan juga professional didalam semua kegiatan yang dilakukan .
• Kepentingan Publik : memberikan pelayanan dan menghormati kepercayaan yang diberikan public , serta menunjukan komitmennya segaiai professional.
• Integritas : setiap anggota wajib memenuhi tanggung jawabnya sebagai professional dengan tingkat intergritas yang setinggi mungkin .
• Obyektivitas : setiap anggota wajin   untuk menjaga tingkat ke-obyektivitas-nya.
• Kompetensi dan sifat kehati-hatian professional : anngota wajib menjalankan jasa professional dengan kehati-hatian , kompetensi dan ketekunan.
• Kerahasiaan : anngota harus menghormati kerahasiaan informasi selama melakasanakan professional.

C.      ETIKA PROFESI AUDITING

Etika dalam auditing adalah suatu proses yang sistematis untuk memperoleh serta mengevaluasi buksi secara objekitf mengenai asersi- asersi kegiatan ekonomi dengan tujuan menetapkan derajat kesesuaian antara asersi tersebut serta penyempaian hasilnya kepada pihak yang berkepentingan .

Adapun tanggung jawab auditor :

• Perencanaan, pengendalian dan  pencatatan atas pekerjaannya.
• Megetahui tnetang sistem akuntansi
• Memperoleh bukti audit yang relevan.
• Mengevaluasi pengendalian intern.
• Meninjau ulang laporan keuangan  

Tiga aspek indepensi seorang auditor yaitu :

• Independensi dalam fakta : auditor harus mempunyai kejujuran yang tinggi kertekaitan dengan objektivitas.
•  Independensi dalam penampilan  : pandangan pihak lain terhadap diri auditor sehubungan dengan pelaksanaan audit
• Independensi dari sudut keahliannya : independensi dari sudut keahlian terkait erat dengan kecakapan professional auditor.

Adapun prinsip etika profesinal auditor :

• Tanggung Jawab Profesi
•  Kepentingan Publik
• Integritas
• Objektivitas
• Kompetensi dan kehati-hatian profesionla
• Kerahasiaan.
• Perilaku Profesional .

Auditor yang terbukti melanggarnkode etik akan dikenakan saksi oleh pimpinan APIP atas rekomendasi dari Badan Kehormatan Profesi , yakni :

• Teguran Tertulis
• Usulan pembrehentian dari tim audit.
• Tidak diberi penugadan audit selama jangka waktu tertentu.
• Pengenaan sanksi terhadap pelanggaran kode etik oleh pimpinan APIP dilakukan sesuia denga perturan perundang-undangan yang berlaku.

Sumber :

• http://niaveby.blogspot.co.id/2015/11/etika-dalam-auditing.html
• https://www.academia.edu/5346009/Auditing_-_pelanggaran_kode_etik_dan_analisis 
• http://nichonotes.blogspot.co.id/2015/01/etika-profesi-akuntansi-kode-etik.html 
• http://lollipop46.blogspot.co.id/2015/02/v-behaviorurldefaultvmlo_13.html 
• https://yanhasiholan.wordpress.com/2013/10/16/pengertian-etika-profesi-dan-etika-profesi/ 
• https://www.academia.edu/23757895/Etika_Profesi_Dalam_Dunia_Bisnis?auto=download 

TUGAS SOFTSKILL KE 4

TUGAS SOFTSKILL KE 4 

• https://www.youtube.com/watch?v=Uhk6nWYwaUs&feature=youtu.be

REPORTED SPEECH

REPORTED SPEECH

A. Defenition of direct indirect speech

Direct Changes Indirect Speech or also known as Reported speech. Direct speech is a sentence uttered by a speaker directly in writing accompanied by aphostrof marks at the beginning and end of his sentence as text dialogue or conversation. Example:

• Andi told me: "you are the one who I love"
• Andi says to me: "you are the one I love very much"

While Indirect speech is a sentence that describes the words of others or himself indirectly (not exactly what it says when spoken). As if we change the example sentence above, the indirect speech can be:

• Andi told me that I was the one she loved.
• Andi says to me that I am the one he love so much

Both direct and indirect speech sentence consists of two elements namely the main clause and the clause. Parent sentences (introduce phrase) is as red, while clause (reported words) is blue.

B. Rule Changes Of Direct Indirect Speech

Students are often confused with the sentence changes from direct speech into indirect speech in terms of changing tenses, subject and object of place and time. The following amendments:

1. tenses.

Changes tenses below occur if the Master requires a form Past tense, while if the parent sentence in the present tense, as above, then nothing changes.

NO	DIRECT	INDIRECT
1	Simple Present	Simple Past
2	Present Continuous	Past Continuous
3	Present Perfect	Past Perfect
4	Present Perfect Continuous	Past Perfect Continuous
5	Simple Past	Past Perfect
6	Past Continuous	Past Continuous
7	Past Perfect	Past Perfect
8	Past Perfect Continuous	Past Perfect Continuous
9	Simple Future	Past Future
10	Future Continuous	Past Future Continuous
11	Future Perfect	Past Future Perfect
12	Future Perfect Continuous	Past Future Perfect Continuous

2. Description of time and place.

No	DIRECT	INDIRECT
1	Now	Then
2	Tomorrow	The following day
3	Yesterday	The day before
4	Next week	The following week
5	Tonight/today	That night/that day
6	Here	There
7	This	That
8	these	Those

3. Based on the form of Sentences

The basic shape of the sentence also affects the sentence changes from direct to indirect speech. The basic shape of the sentence in question is:

1. Statement (statement)

In Indirect Statement, we use the word "that" (that) as a liaison between the introductory sentence / main clause (introduce phrase) and the words reported / clause (reported words). The word is commonly used not only of toll and said only, but can also use: Accused, admitted, advised, alleged, Agreed, begged, boasted, Complained, denied, explained, implied, invited, offered, ordered, promised, Replied, suggested, etc. Example:

•       He suggested: you should come to the party.

                He suggested I should come to the party.

•       Andi of toll me: "I invite you to come to my party tonight"

               Andi of toll me that he invited me to come to his party that night

•       My sister said to me: "Papa warned me last night"

               My sister said to me that papa had warned her the night before.

2. Command (command)

Command means ordered to do or not do (prohibit) the words do not (do not). Told to do, is be positive, while negative forbid (do not use).

• Positive

In order to add to our positive at the front of the sentence ordered, as a liaison between the main clause and the clause in the form of imperative sentences.

Example:

• He asked me: "Open your book"

         He asked me to open my book.

• Garet aksed me: "stop talking to Janet".

         Gareth asked me to stop talking to Janet.

• Negative

In negative commands we add not to in front of the command reported.

Example:

• Mary of toll John: "Do not wait for me '

          Mary of toll John not to wait for her.

• Father said to my sister: "do not go alone in the middle of the night.

          Father asked to my sister not to go alone in the middle of the night.

3. Question (question)

Sentence questions are divided into two categories:

Questions using question words (what, where, when, who, why, how), then the question word tersebulah that the link between the parent and the parent sentence.

Example:

• He asked me: "How will you go there”

          He asked me how I would go there

Questions that do not use the word in the form of a question and answer yes or no.

Example:

• The teacher asked her: "Have you finished your homework?"

          The teacher asked her if he had finished her homework.

Sumber :

• http://inggrisonline.com/pengertian-perubahan-rumus-direct-indirect-speech-dan-contoh-kalimat/

ELLIPTICAL SENTENCE

ELLIPTICAL SENTENCE

Elliptical sentence or what is often called the ellipsis or construction is combining the two sentences that have the same elements with the aim to create complex sentences and eliminate repetition of words that are not necessary.

There are two types of merger or elliptical sentence construction that is known today.

1. Merger equivalent Elliptical Sentence

Elliptical constuction with similar types of incorporation using the conjunction "and". Elliptica type of construction which one is divided into two types:

• Positive elliptics, which use the word too and so.

Type positive elliptics merger occurs when two sentences are combined is positive. Example:

• I go to school this morning

• He goes to school this morning

Both sentences above can be combined into:

I go to school this morning, and so does he, or I go to school this morning and he does too

Another example of the positive elliptics are:

• I like my coffee sweet and black

• Rio like his coffee sweet and black

Both of the above sentence could be combined into:

I like my coffee sweet and black, and so is Rio or I like my coffee sweet and black, and Rio is too

• Negative elliptics, which uses the word either and Neither.

Elliptics negative type used when merging the two sentences that combined a negative sentence. Example:

• I do not like coffee

• Susi does not like coffee        

Both of the above sentence could be combined into:

I do not like coffee and Neither does Susi or I do not like coffee and Susi does not either

Other examples:

• He does not go to school

• She does not go to school

Both of the above sentence could be combined into:

He does not go to school and Neither does she or he does not go to school and she does not either

2. Merging the opposite Elliptical Sentence

Elliptical construction opposite type used when merging two sentences that will be combined to have the opposite properties or when one sentence is a positive sentence and another sentence is negative sentences. In this sentence merging models, used conjunctions but and while.

Example:

• I like coffee

• Rio do not like coffee

Both of the above sentence could be combined into:

I like coffee but Rio do not or I like coffee, while Rio do not

Other examples:

• The CEO is estactic about the upcoming project

• The employee does not seem estactic about the upcoming project

Both of the above sentence could be combined into:

The CEO is estactic about the upcoming project but the employee does not or the employee does not seem estactic about the upcoming project while the CEO is.

sumber :
http://freeenglishcourse.info/elliptical-sentence-pengertian-contoh-bahasa-inggris/ 

MY PLAN

MY PLAN

When we talking about planning, I bet everyone has a lot plan in their future life and so do I. And in this time I will tell you about one of my plan this year. I have a plan to follow the tax course. In this course we will learn more about tax, it’s name is “Brevet ABC course. As a person who got interest in thing should take this lesson  if they want  to be the tax expert, and it will give u such as certificated  that can very useful when u are looking for a job in future, why?? Because when u success in this course But my problem here is cost of this course isn’t cheap for me as a student who didn’t have a job T.T so I have to saving money as much as I can, even if it will take a long time (my risk) :D , but as if it still isn’t enough the final ways I have to ask my parent to help me to pay this course .. XD (sorry mom)

The second problem is about ‘time’’…. why??? Because I’m almost in 4th grade’s student in university so I have a lot of task to do, so I think I can’t take all in the same time. I don’t want to take a risk because I still bad in time management so I make decision to finishing my campus’s task before I take this course. After all my task finish I should take it as soon as possible.  I should fight for this one because i want it so badly T.T (oh My God help me please... Amin)

so, I hope for the next time I will find the right time to take this course without causes problem for other thing, and  the big hope my money already enough to pay it :D  so one of my plan list in this year will be come true.. (my big hope for this year)

CONDITIONAL IF

Conditional IF

Conditional sentence consists in 3 type :

Type 1 is Future possible

Type 2 is present unreal

Type 3 is past unreal

•  Future possible

Conditional sentence type 1 is a form that used for show us to something that will happened in the presents or in the future if the term has fulfill .

Structure of the type 1 :

Main clause – simple future tense

If clause – simple present tense

Formula :

Simple future tense +  if + simple present tense

Subject + will + verb1 + object + if + subject + verb1(s/es) + object

Example :

I wiil visit Borobudur temple, if I go to Yogyakarta

I will come to ani’s party if I have time

We will be sleepy if we are tired

She will tell u if she know the answer

Unless used for replace if not for negative statement.

Example :

If u don’t study hard, u will not pass the examination

Unless you study hard, u will not pass the examination

We will be late if we don’t leave now

We will be late unless we leave now

• Present unreal

Conditional sentence type 2 is sentence that used for to show an event that will not happen in the present or the future antipodes with this time. The structure of this sentence is below here :

Simple past future + if + simple past tense

Subject + would + verb1 + obkect +if + subject + verb2 + object

Or

Subject + would + be + complement + if + subject + were + complement

Example :

We would give u a gift if u got the best score in your class

The fact  is :

We don’t give u gift because u don’t get the  best score in your class

I would eat Japanese food if I lived in Japan

The fact is :

I don’t live in Japan

If clause  that said with to be so we used were for all subject .

Example :

If I were rich, I would buy a car

If I were the moon, u would be the star

• Past Unreal

Conditional sentence type 3 is sentence that used to show an event that antipodes with the past time. The structure of past unreal:

Past future perfect tense + if + past perfect tense

Subject + would + have + verb3 + object + if + subject + had + been + complement

Or

Subject + would + have + been + complement + if + subject + had + been + complement

Example of conditional sentence type 3 are below here :

Id I had seen u yesterday, I would have told u about it

The fact :

I didn’t see u yesterday

If the weather had been yesterday, we would have gone for swim

The fact :

The weather was bad yesterday

Sumber :

http://www.bahasainggrisoke.com/pengertian-rumus-kegunaan-dan-contoh-conditional-sentence-terlengkap/ 

my experience

Hi guys, I am coming back again to upload the new thing in my blog. This time I want to share my story about my experience when I was in senior high school and one of them is when I was join in English club group. English club is the one of extracurricular in my school, and I join in this program when I was still in the second grade in senior high school. I decide to join this group because I want to get new friends and more information about my favorite subject, so when the first day I was  join in this class I feel little nervous because I don’t know anyone in this class. XD i know u know what kind of that feeling , right? xD

When we start to study in this class , I thought we would study in same method like in the class formal, but I found it more fun than the class formal. do u know what is that ? :D in this class we never use book to study, but we are playing game, singing, and dancing. But don’t forget during u attend this class u have to talking in English language when if one of us get mistake example used another language although  just one word while u are talking so u have to get punishment like give your candy to the box that already prepared by my teacher . I think it’s another best ways when u study so u don’t have to always focus with theory  in the text book but with this way I never bored while just seat in my chair.

The place that we used When we are learning matery isn’t always in the class, but we can use basket yard to study. Ooh I am so exited when we go out from class because honestly I am so bored when we study in the class, and we need new environment to make up our mood while study and this is the good choice I think.

I am so enjoy with this club , because there so many benefit that I got when I was join such us I found the way how to enjoy while u study, new environment, and  get more new friend. But i was join in this club is only 6 month because I have to prepare my final examination so I decide to resign from this club. Honestly I  still want to study with them in the class because it very fun and  I am so enjoy very much when I was with them while study. I think it’s never mind because I hope in he next time when I have more time I will join with this kind of this club again .