TUGAS SOFTSKIL#

BAB I

ETIKA PROFESI AKUNTANSI

I.                   Pendahuluan Etika Sebagai Tinjauan

A.       Pengertian Etika

Menurut Brooks (2012), Etika adalah ilmu yang mempelajari tentang baik dan buruk serta mengenai hak dan kewajiban moral (akhlak). dari segi etimologi (ilmu asal usul kata), etika berasal dari bahasa Yunani, ethos yang berarti watak kesusilaan atau adat. Namun secara umum, Etika adalah cabang dari filsafat yang menyelidiki penilaian normatif tentang apakah perilaku ini benar atau apa yang seharusnya dilakukan. Kebutuhan akan etika muncul dari keinginan untuk menghindari permasalahan di dunia nyata.

B.        Prinsip – Prinsip Etika IFAC, AICPA.

Kode Etik AICPAterdiri atas dua bagian; bagian pertama berisi prinsip-prinsip Etika dan pada bagian kedua berisi Aturan Etika (rules) :

1) Tanggung Jawab: Dalam menalankan tanggung jawab sebagai seorang profesional,anggota harus menjalankan pertimbangan moral dan profesional secara snsitif

2)  Kepentingan Publik: Anggota harus menerima kewajiban mereka untuk bertindak sedemikian rupa demi melayani kepentingan publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme

3)  Integritas: Untuk memelihara dan memperluas keyakinan publik, anggota harusmelaksanakan semua tanggung jawab profesinal dengan ras integritas tertinggi

4)  Objektivitas dan Independensi: Seorang anggota harus memelihara objektivitas dan bebas dari konflik kepentingan dalam menunaikan tanggung jawab profesional.Seorang anggota dalam praktik publik seharusnya menjaga independensi dalam faktadan penampilan saat memberikan jasa auditing dan atestasi lainnya

5)  Kehati-hatian (due care): Seorang anggota harus selalu mengikuti standar-standar etika dan teknis profesi terdorong untuk secara terus menerus mengembangkankompetensi dan kualita jasa, dan menunaikan tanggung jawab profesional sampaitingkat tertinggi kemampuan anggota yang bersangkutan

6)  Ruang Iingkup dan Sifat Jasa: Seorang anggota dalam praktik publik harus mengikuti prinsip-prinsip kode Perilaku Profesional dalam menetapkan ruang lingkup an sifat jasa yang diberikan  

Prinsip-prinsip Fundamental Etika IFAC :

1)  Integritas. Seorang akuntan profesiona harus bertindak tegas dan jujur dalamsemua hubungan bisnis dan profesionalnya.

2)   Objektivitas. Seorag akuntan profesional seharusnya tidak boleh membiarkanterjadinya bias, konflik kepentingan, atau dibawah penguruh orang lain sehinggamengesampingkan pertimbangan bisnis dan profesional.

3)  Kompetensi profesional dan kehati-hatian. Seorang akuntan profesionalmempunyai kewajiban untuk memelihara pengetahuan dan keterampilan profesional secara berkelanjutan pada tingkat yang dipelukan untuk menjaminseorang klien atau atasan menerima jasa profesional yang kompeten yangdidasarkan atas perkembangan praktik, legislasi, dan teknik terkini. Seorangakntan profesional harus bekerja secara tekun serta mengikuti standar-standar profesional haus bekerja secara tekun serta mengikuti standar-standar profesionaldan teknik yang berlaku dalam memberikan jasa profesional.

4)  Kerahasiaan. Seorang akuntan profesional harus menghormati kerhasiaaninformasi yang diperolehnya sebagai hasil dari hubungan profesional dan bisnisserta tidak boleh mengungapkan informasi apa pun kepada pihak ketiga tanpa izinyng enar dan spesifik, kecuali terdapat kewajiban hukum atau terdapat hak profesional untuk mengungkapkannya.

5)    Perilaku Profesional. Seorang akuntan profesional harus patuh pada hukum dan perundang-undngan yang relevan dan harus menghindari tindakan yang dapatmendiskreditkan profesi.

C.       Basis Teori Etika

a)Etika Teleologi

        dari kata Yunani, telos = tujuan, Mengukur baik buruknya suatu tindakan berdasarkan tujuan yang mau dicapai dengan tindakan itu, atau berdasarkan akibat yang ditimbulkan oleh tindakan itu. Dua aliran etika teleologi :

1.      Egoisme Etis

            Inti pandangan egoisme adalah bahwa tindakan dari setiap orang pada dasarnya bertujuan untuk mengejar pribadi dan memajukan dirinya sendiri.Satu-satunya tujuan tindakan moral setiap orang adalah mengejar kepentingan pribadi dan memajukan dirinya. Egoisme ini baru menjadi persoalan serius ketika ia cenderung menjadihedonistis, yaitu ketika kebahagiaan dan kepentingan pribadi diterjemahkan semata-mata sebagai kenikmatan fisik yg bersifat vulgar. Contoh : seorang manager perusahaan ingin melakukan pengembangan system terhadap perusahaannya namun sang manager tidak mau mendengarkan pendapat karyawan-karyawan yang memberikan informasi penting untuk mengembangkan system perusahaan tersebut, manager tersebut hanya ingin melakukan sesuatu tanpa memikirkan pendapat bawahannya sehingga system yang dikembangkan oleh sang manajer menjadi kurang maksimal atau mungkin bahkan berdampak buruk terhadap perusahaan.

2.      Utilitarianisme

        berasal dari bahasa latin utilis yang berarti “bermanfaat”. Menurut teori ini suatu perbuatan adalah baik jika membawa manfaat, tapi manfaat itu harus menyangkut bukan saja satu dua orang melainkan masyarakat sebagai keseluruhan. Dalam rangka pemikiran utilitarianisme, kriteria untuk menentukan baik buruknya suatu perbuatan adalah “the greatest happiness of the greatest number”, kebahagiaan terbesar dari jumlah orang yang terbesar.

Contoh : seorang pemimpin daerah yang ingin memajukan daerahnya menjadi daerah wisata. Pemimpin daaerah tersebut meminta pendapat kepada masyarakatnya dan mengajak masyarakat untuk bekerja sama dalam memajukan daerahnya. Keputusan atau perbuatan tersebut dapat membawa manfaat bagi masyarakat ataupun daerah itu sendiri yaitu menjadikan daerah itu banyak dikunjungi oleh wisatawan dan dapat juga menaikan pendapatan perdaerahnya.

b)      Deontologi

        Istilah deontologi berasal dari kata Yunani ‘deon’ yang berarti kewajiban.‘Mengapa perbuatan ini baik dan perbuatan itu harus ditolak sebagai buruk’, deontologi menjawab:‘karena perbuatan pertama menjadi kewajiban kita dan karena perbuatan kedua dilarang’. Yang menjadi dasar baik buruknya perbuatan adalah kewajiban. Pendekatan deontologi sudah diterima dalam konteks agama, sekarang merupakan juga salah satu teori etika yang terpenting.

D.       Egoism

        Egoisme merupakan motivasi untuk mempertahankan dan meningkatkan pandangan yang hanya menguntungkan diri sendiri. Egoisme berarti menempatkan diri di tengah satu tujuan serta tidak peduli dengan penderitaan orang lain, termasuk yang dicintainya atau yang dianggap sebagai teman dekat. Istilah lainnya adalah “egois”. Lawan dari egoisme adalah

        Egoisme adalah cara untuk mempertahankan dan meningkatkan pandangan yang menguntungkan bagi dirinya sendiri, dan umumnya memiliki pendapat untuk meningkatkan citra pribadi seseorang dan pentingnya – intelektual, fisik, sosial dan lainnya. Egoisme ini tidak memandang kepedulian terhadap orang lain maupun orang banyak pada umunya dan hanya memikirkan diri sendiri. Egois ini memiliki rasa yang luar biasa dari sentralitas dari ‘Aku adalah’:. Kualitas pribadi mereka Egotisme berarti menempatkan diri pada inti dunia seseorang tanpa kepedulian terhadap orang lain, termasuk yang dicintai atau dianggap sebagai “dekat,” dalam lain hal kecuali yang ditetapkan oleh egois itu.

        Teori eogisme atau egotisme diungkapkan oleh Friedrich Wilhelm Nietche yang merupakan pengkritik keras utilitarianisme dan juga kuat menentang teori Kemoralan Sosial. Teori egoisme berprinsip bahwa setiap orang harus bersifat keakuan, yaitu melakukan sesuatu yang bertujuan memberikan manfaat kepada diri sendiri. Selain itu, setiap perbuatan yang memberikan keuntungan merupakan perbuatan yang baik dan satu perbuatan yang buruk jika merugikan diri sendiri. Kata “egoisme” merupakan istilah yang berasal dari bahasa latin yakni ego, yang berasal dari kata Yunani kuno – yang masih digunakan dalam bahasa Yunani modern – ego (εγώ) yang berarti “diri” atau “Saya”, dan-isme, digunakan untuk menunjukkan sistem kepercayaannya. Dengan demikian, istilah ini secara etimologis berhubungan sangat erat dengan egoisme filosofis.

Referensi:

AICPI, Code of Professional Conduct

Brooks, Leonard J., “Business & Professional Ethics for Accountants”, South Western College Publishing, 2012 Edisi Terbaru

IAI Kode Etik Akuntan Indonesia Prosiding Kongres VIII IAI, 1998

IAI KAP Aturan Etika Profesi Akuntan Publik

IFAC Ethics Committee, IFAC Coe of Ethics for Professional Accountants, International Federation of Accountants

TUGAS SOFTSKIL

TUGAS BAHASA INGGRIS #2 

Adjective and Adverb ( Kata Sifat dan Kata Keterangan ) 

TUGAS 1

Adjective

The simplest definition of an adjective is that it is a word that describes or clarifies a noun. Adjectives describe nouns by giving some information about an object’s size, shape, age, color, origin or material.

FUNCTION

A. ORDER OF ADJECTIVE

1) When we use two or more adjectives together, ‘opinion’ adjectives (e.g. interesting, beautiful) normally to before ‘fact’ adjectives (e.g. new, blue).

Example:

- An interesting new film.

- A beautiful blue dress.

2) When two or more fact adjectives come before a noun, they normally go in the following order.

Formula:

Size + Age + Shape + Color + Origin + Material + Purpose + Noun + Quality + Quantity

B. PREFIXES

To make many opposite adjectives we use the prefixes un, in, or dis at the start of the word.

Example :

believable – unbelievable

complete - incomplete

C. COMPARATIVE and SUPERLATIVES

We use comparative adjectives to compare to nouns.

Example :

My sister is older than me

Short one-syllable words usually take er to make the comparative.

D. EXTREME ADJECTIVES

Adjectives that already express an extreme do not take a comparative or superlative. For example, when something is very cold we say that it is freezing.

Example :

Turn the heater on; it’s freezing in this room.

We cannot say: It’s more freezing than yesterday, or It’s very freezing in here.

E. PARTICIPLE

Participle verb forms can be adjectives.

Example :

A bored student - the -ed tells us how the student feels i.e. He feels bored.

A boring student - the ing tells describes the students i.e. He is boring, don't talk to him!

It can be difficult to remember which prepositions to use with -ed form.

I'm scared of spiders.

She's interested in art.

Adverb

An adverb is a word that modifies a verb, adjective, another adverb, determiner, noun phrase, clause, or sentence. Adverbs typically express manner, place, time, frequency, degree, level of certainty, etc., answering questions such as how?, in what way?, when?, where?, and to what extent?. This function is called the adverbial function, and may be realised by single words (adverbs) or by multi-word expressions (adverbial phrases and adverbial clauses).

FUNCTION

a.       An adverb modifies other verbs(verbs are in bold/adverbs are in italics)

·       The thief acts stupidly. (answers the question:how?)

·       The thief never shoots, because he has no gun.(answers the question: when?)

·       The thief robs locally. (answers the question:where?)

b.      An adverb modifies other adjectives (adjectives are in bold/adverbs are in italics)

·       The thief is extremely stupid.

·       This very dumb thief is now in jail.

c.       An adverb modifies other adverbs (adverbs in italics)

·       The thief walks incredibly clumsily.

·       The thief acts really stupidly.

Adverbs as a "catch-all" category

Adverbs are considered a part of speech in traditional English grammar, and are still included as a part of speech in grammar taught in schools and used in dictionaries. However, modern grammarians recognize that words traditionally grouped together as adverbs serve a number of different functions. Some describe adverbs a "catch-all" category that includes all words that do not belong to one of the other parts of speech.

A logical approach to dividing

The _____ is red. (For example, "The hat is red".)

 words into classes relies on recognizing which words can be used in a certain context. For example, the only type of word that can be inserted in the following template to form a grammatical sentence is a noun:

TUGAS 2

A.                EXAMPLE OF ADJECTIVE .

Dengan 1 kata sifat

1. An Jerman pilgrim
2. The Italian cuisine

3.      A brave man

4.      The Romawi Empire

5.      A black Cat

Dengan 2 kata sifat

1.      A small rubber ball (size + origin)

2.      A young Spanish woman (age + origin)

3.      A large round hat (size + shape)

4.      My sister is not only beautiful but also tall. (Quality + size)

5.      On his birthday saras got a big red vase (size + color )

Dengan 3 kata sifat

1.      He had two happy big brown pigeons ( opinion + size + color)

2.      White leather running shoes (color + material + purpose)

3.      Marko has three big black dog. (Quality + quantity + color)

4.      My brother buy some short new Indonesia cotoon jacket. (Quantity + size + age + origin + material)

5.      I love the big antique green American car which is parked in front of the hotel. (size + age + color + origin)

B.                 EXAMPLE OF ADVERB

1.      ADVERB

Give us information like when, where, how, to what extent, or under what conditions, or in what manner.

Examples of adverbs in a sentence with explanations:

1) Joseph ran fast. (Fast tells us "to what extent" or "how" Joseph ran.)

2) Let's go to the party afterwards. (Afterwards tells us "when" we'll go.)

More examples of adverbs in a sentence:

1) Kristy was very sleepy. (tells us how sleepy)

2) Go to bed now. (tells us when)

3) This pie is surprisingly good. (tells us how good)

2.       ADVERB OF TIME

Adverb of time is used to tell the time that an action happens or someone does something. There are many adverbs of time as the following.

Today, last night, yesterday, now, tomorrow, last month, before…

Formula₁:

Sentence + Adverb of Time

Example:

- I study English today.(artinya pada hari ini pekerjaan itu dilakukan)

- He met his friends last night. (artinya pada kemarin malam pekerjaan itu dilakukan)

- I’m sick of living in chaos, so I’m going to clean my house tomorrow.( artinya kemarin     pekerjaan itu dilakukan )

- She stayed at her grandmother’s house all day. (artinya setiap hari pekerjaan itu dilakukan )

Formula₂:

Adverb of Time + Sentence

Example:

- Yesterday she went to Phnom Penh.( artinya kemarin pekerjaan itu dilakukan )

-  Now I’m learning English. (artinya saat ini juga pekerjaan itu dilakukan )

3.      Adverb of place

Adverb of place is used to tell the place where an action occurs or where someone does something. There are many adverbs of place as the following.

Here, there, inside, outside… or we can use with the preposition of place like at school, at the market…

Formula:

Sentence + Adverb of Place

Example:

- My dog sleeps outside.

- We have the meeting in the hotel.

- I think I will hang the picture over my bed.

- Please put the books on the table.

- The wind blew the flowers off the tree.

4.      ADVERB OF FREQUENCY

Adverb of frequency is used to expresses how often something happens or someone does something.

100 %	80%	60%
Always	Usually	Often
Everyday	Normally	Frequently
	Generally

50-40%	20%	10%	0%
Sometime	Seldom	Rarely	Never
Occasionally		Hardly ever

Formula:

Subject + Adverb of Frequency + Verb + Complement

Example:

- They always do their homework at night.

- We sometime go to the cinema at the weekend.

- Usually shop for groceries on Saturday mornings.

- My dentist told me I should floss twice daily.

- She is often late for work.

Daftar Pustaka

http://grammar.yourdictionary.com/parts-of-speech/adjectives/what-is-an-adjective.html

http://advancegrammar.blogspot.co.id/2009/07/order-of-adjective.html?m=1

https://en.m.wikipedia.org/wiki/Adverb

http://www.tolearnenglish.com/exercises/exercise-english-2/exercise-english-78027.php

http://googleweblight.com/?lite_url=http://advancegrammar.blogspot.com/2009/08/types-of-adverb-and-position.html?m%3D1&ei=TFRNBuoU&lc=id-ID&s=1&m=626&host=www.google.co.id&ts=1498405642&sig=ALNZjWks372znfNoFn2mxjqcEaIkuCSapg

http://kakakpintar.com/contoh-kalimat-kata-sifat-dalam-bahasa-inggris/

TUGAS SOFTSKIL

tugas bahasa inggris bisnis 2#

IF CONDITIONAL SENTENCE

Type I

We use this for a condition wich we belive is possible.

From

Type II

We use this for an imaginary condition, which we belive to be impossible.

We use the past tense although the speaker is thinking about the present of future.

 From

Type III

We use this to talk about past events which cannot be changed, so we know that condition is impossible and its consequence is imaginary.

From

Short Story With Conditional Sentense

"On Condition"

If someone had told me when I was at school, I would not have believed it. If I tell people today, they say they have not heard of it. Of course it was a long time ago. But it is true: if you were 18, you had to do something called national service. If you were reasonably fit — could stand up, walk about, sit down and then stand up again and not fall over — you would have to report to a military barracks near where you lived. If I had taken the trouble to think about the practical side of the matter, I could have chosen a different service. There were after all the navy and the airforce. The navy wasn't very likely unless you had had dozens of uncles and grandparents in the service before you.

            In my case this didn't apply at all. The airforce somehow appealed. I liked the idea of tearing through the skies away from it all. If I think about it now, I just can't imagine why I liked the idea especially since flying for me today is a total nightmare. It probably came from Great Aunt Mary - she wasn't that big but she had acquired the title "great" because she'd been alive for so long. Anyhow she used to say: "If you really do your national service, you'll probably be a pilot. I can just see you sitting in a nice aeroplane." Of course if you objected to any type of violence against your fellow man, you could always object — officially I mean. If you thought along those lines, you were called a "conscientious objector" and you had to appear before a special tribunal and explain your reasons. Again you would probably be exempt from military service if you came from a long line of conscientious objectors. In that case you would work in a hospital for two years as a porter.

But then my family didn't do a lot of objecting. I came from an ancestral background who generally agreed with the majority. We didn't like to make a fuss. The general philosophy that prevailed was: "If I were you dear, I'd get on with it." On top of that I wasn't very conscientious either. We had a black sheep in the family of course. He telephoned me shortly before my 18th birthday and said: "If you really want to get out of doing national service, I'll help you all I can. If I were you, I'd do what I'm doing." His idea was to live abroad until he was 26 and then come home. It seemed a bit extreme to me. If he'd known what happened in the end, he would have done it here because he got caught for military service in the other country where he was living!

For those few months after I was 18 I was like a cat on a hot tin roof. If the telephone rang, I would jump in the air. If the postman arrived late, I couldn't relax until he had delivered the post and I had checked every item. My parents said to me one morning: "If you don't relax, you'll end up having a nervous break down. If the post does come, there's, nothing you can do about it. If I were, you ... " but I didn't listen to the rest of the sentence because a thought had come into my mind. Supposing I were, mad, supposing I didn't know, who I was, supposing I pretended, that I didn't understand a word anybody was saying - surely the Queen wouldn't want, a madman in her army. I tried it for a few days but it was too much like hard work. You can imagine the comments: "If you're, trying to get out of conscription by pretending to be barmy, just forget, it because it isn't working ... if you honestly imagine, that your mother and I are taken in by this stupid behaviour then you are, very much mistaken. I can only repeat if I were you ..." Time passed slowly and I began to think that If I kept quiet about it, maybe the army would forget about me.

One bright autumn day in September after a particularly good night's sleep I strolled downstairs and saw what I took to be a postcard. A card from a late holiday maker perhaps? It wasn't. It was a card informing me that I had to report to H.M. Tower of London and giving me permission to travel there by underground - one-way only of course. And that's how I came to spend the first part of my national service in the Tower. Nobody now believes me if I tell them I was there for three months but then I still have the emotional scars to prove it. They tell me that if you want to visit the Tower as a tourist nowadays, it is quite expensive. I haven't been back. I think three months is long enough if you want to get to know a place. There are other places of interest near the City of London. Now, if I were you ...

If Conditional Type 1 (Merah)

a.       If I tell people today, they say they have not heard of it.

b.     If I think about it now, I just can't imagine why I liked the idea especially since flying for me today is a total nightmare.

If Conditional Type 2 (Biru)

a.       If the telephone rang, I would jump in the air

b.      If I kept quiet about it, maybe the army would forget about me.

If Conditional Type 3 (Hijau)

a.       If someone had told me when I was at school, I would not have believed it.

b.     If I had taken the trouble to think about the practical side of the matter, I could have chosen a different service.

Source: http://www.english-test.net/lessons/13/index.html