Kode Etik Profesi Akuntansi Menurut IAI

Kode Etik Profesi Akuntansi Menurut IAI (Ikatan Akuntansi Indonesia)

Etika (Yunani Kuno: "ethikos", berarti "timbul dari kebiasaan") adalah sebuah sesuatu dimana dan bagaimana cabang utama filsafat yang mempelajari nilai atau kualitas yang menjadi studi mengenai standar dan penilaian moral. Etika mencakup analisis dan penerapan.

Etika Profesional yang mengatur perilaku akuntan yang menjalankan praktik akuntan public di Indonesia. Pada tahun 1998, Ikatan Akuntansi Indonesia (IAI) merumuskan etika profesional baru yang diberi nama Kode Etik Ikatan Akuntansi Indonesia. Etika profesional baru ini berbeda dengan etika profesional yang berlaku dalam tahun- tahun sebelumnya. Kode etik IAI ini dikembangkan dengan struktur baru. Kompartemen yang dibentuk dalam organisasi IAI terdiri dari 4 macam yaitu:

1.      Kompartemen Akuntan Publik

2.      Kompartemen Akuntan Manajemen

3.      Kompartemen Akuntan Pendidik

4.      Kompartemen Akuntan Sektor Publik.

Masing - masing kompartemen digunakan untuk mengorganisasi anggota IAI yang berprofesi sebagai Akuntan Publik, Manajemen, Pendidik, serta Akuntan Sektor Publik. Sebagai induk organisasi, IAI merumuskan Prinsip Etika yang berlaku umum untuk semua anggota IAI.

Etika profesional dikeluarkan oleh organisasi profesi untuk mengatur perilaku anggotanya dalam menjalankan praktik profesinya bagi masyarakat. Dalam kongresnya tahun 1973, IAI untuk pertama kalinya menetapkan Kode Etik bagi profesi Akuntan di Indonesia. Pembahasan mengenai kode etik IAI ditetapkan dalam Kongres VIII tahun 1998.

Dalam kode etik yang berlaku sejak tahun 1998, IAI menetapkan delapan prinsip etika yang berlaku bagi seluruh anggota IAI dan seluruh kompartemennya. Setiap kompartemen menjabarkan 8 (delapan) Prinsip Etika ke dalam Aturan Etika yang berlaku secara khusus bagi anggota IAI. Setiap anggota IAI, khususnya untuk Kompartemen Akuntansi Sektor Publik harus mematuhi delapan Prinsip Etika dalam Kode Etika IAI beserta Aturan Etikanya.

Prinsip Etika Profesi Akuntan :                                         

         Tanggung Jawab Profesi

     Dalam melaksanakan tanggung-jawabnya sebagai profesional setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

        Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukkan komitmen atas profesionalisme.

        Integritas

Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.

       Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

      Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya tkngan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh matifaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi dan teknik yang paling mutakhir.

      Kerahasiaan

Setiap anggota harus, menghormati leerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.

        Perilaku Profesional

Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.

         Standar Teknis

Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar proesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Sumber :

a.  http://id.wikipedia.org/wiki/Etika

b. http://kodeetikiai.blogspot.com/

c. http://adhebadriah.blogspot.com/2013/01/etika-profesi-akuntansi.html

d.http://putrifitriaarini.blogspot.com/2013/11/kode-etik-profesi-akuntansi-menurut-iai.html

Tugas Passive voice

Pengertian Passive Voice

Passive voice adalah suatu grammatical construction (bentuk gramatikal) dimanasubject kalimat tidak melakukan aksi, melainkan menerima aksi atau ditindaklanjuti (receiver of action) oleh agent lain (doer of action) baik disebutkan ataupun tidak.

Rumus Passive Voice

Rumus passive voice adalah sebagai berikut di bawah ini.

Contoh Artikel Passive voice

The Legend of  Malin Kundang

Once upon a time, on the north coast of Sumatra lived a poor woman and his son. The boy was called (Passive Voice Simple Past Tense) Malin Kundang . They didn’t earn much as fishing was their only source of income. Malin Kundang grew up as a skillful young boy. He always helps his mother to earn some money. However, as they were (Passive Voice Simple Past Tense)only fisherman’s helper, they still lived in poverty. “Mother, what if I sail overseas?” asked Malin Kundang one day to his mother. Her mother didn’t agree but Malin Kundang had made up his mind. “Mother, if I stay here, I’ll always be a poor man. I want to be a successful person,” urged Malin kundang. His mother wiped her tears, “If you really want to go, I can’t stop you. I could only pray to God for you to gain success in life,” said his mother wisely. “But, promise me, you’ll come home.”

In the next morning, Malin Kundang was ready to go. Three days ago, he met one of the successful ship’s crew. Malin was offered to join him. “Take a good care of yourself, son,” said Malin Kundang’s mother as she gave him some food supplies. “Yes, Mother,” Malin Kundang said. “You too have to take a good care of yourself. I’ll keep in touch with you,” he continued before kissing his mother’s hand. Before Malin stepped onto the ship, Malin’s mother hugged him tight as if she didn’t want to let him go.

It had been (Passive Voice Past Perfect Tense) three months since Malin Kundang left his mother. As his mother had predicted before, he hadn’t contacted her yet. Every morning, she stood on the pier. She wished to see the ship that brought Malin kundang home. Every day and night, she prayed to the God for her son’s safety. There was (Passive Voice simple past tense) so much prayer that had been (Passive Voice Past Perfect Tense) said due to her deep love for Malin Kundang. Even though it’s been a year she had not heard any news from Malin Kundang, she kept waiting and praying for him.

After several years waiting without any news, Malin Kundang’s mother was (Passive Voice simple past tense) suddenly surprised by the arrival of a big ship in the pier where she usually stood to wait for her son. When the ship finally pulled over, Malin Kundang’s mother saw a man who looked wealthy stepping down a ladder along with a beautiful woman. She could not be wrong. Her blurry eyes still easily recognized him. The man was(Passive Voice simple past tense) Malin Kundang, her son.

Malin Kundang’s mother quickly went to see her beloved son. “Malin, you’re back, son!” said Malin Kundang’s mother and without hesitation, she came running to hug Malin Kundang, “I miss you so much.” But, Malin Kundang didn’t show any respond. He was (Passive Voice simple past tense) ashamed to admit his own mother in front of his beautiful wife. “You’re not my Mother. I don’t know you. My mother would never wear such ragged and ugly clothes,” said Malin Kundang as he release his mother embrace.

Malin Kundang’s mother take a step back, “Malin…You don’t recognize me? I’m your mother!” she said sadly. Malin Kundang’s face was (Passive Voice simple past tense) as cold as ice. “Guard, take this old women out of here,” Malin Kundang ordered his bodyguard. “Give her some money so she won’t disturb me again!” Malin Kundang’s mother cried as she was (Passive Voice simple past tense) dragged by the bodyguard, ”Malin… my son. Why do you treat your own mother like this?”

Malin Kundang ignored his mother and ordered the ship crews to set sail. Malin Kundang’s mother sat alone in the pier. Her heart was(Passive Voice simple past tense) so hurt, she cried and cried. “Dear God, if he isn’t my son, please let him have a save journey. But if he is, I cursed him to become a stone,” she prayed to the God.

In the quiet sea, suddenly the wind blew so hard and a thunderstorm came. Malin Kundang’s huge shipwas(Passive Voice simple past tense) wrecked. He was(Passive Voice simple past tense) thrown by the wave out of his ship, and fell on a small island. Suddenly, his whole body turned into stone. He was(Passive Voice simple past tense) punished for not admitting his own mother.*** (sources: http://ceritarakyat.50webs.com)

Refferensi :

http://penggunaantensesgrammarbahasainggris.blogspot.com/2012/02/legenda-malin-kundang-bahasa-inggris.html

http://www.wordsmile.com/pengertian-rumus-dan-contoh-kalimat-passive-voice

Tugas Bahasa inggris 2 minggu 3

Tugas softskill materi passive voice of and causative verbs bulan mei pertemuan ke 3

Page 130 Exercise 21

1.    The President called somebody everyday

2.    The other member called by john

3.    Mr. Watson would called somebody tonight

4.    Considerable damage has caused by fire

5.    The supplies for this class should bought by the teacher

Page 135 Exercise 36

1.       To leave

2.       To repair

3.       Helped type

4.       To call

5.       To paint

6.       To write

7.       To send

8.       To cut

9.       Helped sign

10.   To leave

11.   Helped wash

12.   Helped fix

13.   To publish

14.   To find

bahasa inggris 2

Connectors

jenis jenis kata penghubung dalam connectors



Contoh artikel
The Takarazuka Revue was founded by Ichizo Kobayashi, an industrialist-turned-politician and president of Hankyu Railways, in Takarazuka, Japan in 1913. The city was the terminus of a Hankyu line from Osaka and already a popular tourist destination because of its hot springs. Kobayashi believed that it was the ideal spot to open an attraction of some kind that would boost train ticket sales and draw more business to Takarazuka. Since Western song and dance shows were becoming more popular and Kobayashi considered the Kabuki theater to be old and elitist,[1] he decided that an all-female theater group might be well received by the general public.
Part of the novelty of Takarazuka is that all the parts are played by women, based on the original model of Kabuki before 1629 when women were banned from the theater in Japan. The women who play male parts are referred to as otokoyaku (literally “male role”) and those who play female parts are called musumeyaku (literally “daughter’s role”). The costumes, set designs and lighting are lavish, the performances melodramatic. Side pathways extend the already wide proscenium, accommodating elaborate processions and choreography. 

Sumber:
http://hendri180690.wordpress.com/2011/11/03/contoh-artikel-dalam-bahasa-inggris/
http://gudangiptekku.blogspot.com/2013/04/connectors-kata-penghubung.html

Tugas Softskill 2

Tugas softskill materi because / because of dan so/ such bulan april pertemuan ke 2

Pages 121 exercise 33
1. Because
2. Because
3. Because of
4. Because
5. Because of
6. Because of
7. Because of
8. Because of
9. Because
10. Because of

Pages 124 exercise 34
1. So
2. Such
3. Such
4. Such
5. Such
6. Such
7. Such
8. So
9. Such
10. Such
11. So
12. So
13. Such
14. So
15. So

tugas bahasa inggris 2

Tugas softskill materi conditional sentence bulan maret pertemuan ke 1

Exercise 21 pages 97

1. has understand
2. wouldn’t be negative
3. will give
4. could tell
5. will be
6. would have
7. would stop
8. were need
9. will find
10. have enjoy
11. paint
12. was be
13. has write
14. have permit
15. could spend
16. will accept
17. would buy
18. had decide
19. will write
20. could leak
21. had study
22. hear
23. will see
24. had get
25. have turn
26. were be
27. will call
28. would talk
29. had explain
30. had speak

pages 107 exercise 26

1. well
2. novel
3. brightly
4. fluent
5. fluently
6. smooth
7. accurantely
8. bitter
9. sonly
10. fastly

pages 109 exercise 27

1. terrible
2. good
3. good
4. calm
5. sick
6. quickly
7. diligently
8. vehemently
9. relaxed
10. noisy

pages 114 exercise 28

1. sooner
2. more
3. better
4. more
5. better
6. more
7. more
8. happier
9. worse
10. faster

pages 114 exercise 29

1. than
2. than
3. from
4. than
5. than
6. as
7. as
8. than
9. as
10. than

pages 117 exercise 30

1. better
2. happiest
3. faster
4. creamist
5. more colorful
6. better
7. good
8. more awkwardly
9. least
10. the best