Minggu, 06 November 2016

ETIKA PROFESI AKUNTANSI - 1


1.             Faktor apa saja yang mempengaruhi etika pada bisnis? 
Faktor yang mempengaruhi Perilaku Etika. Tiga faktor utamanya, yaitu :  
a.         Perbedaan Budaya
Perilaku bisnis orang Indonesia tentu saja berbeda dengan Negara lain. Hal yang sama, daerah atau kota tertentu berbeda perilaku bisnisnya dengan daerah lain. 
b.        Pengetahuan.
Semakin banyak hal yang diketahui dan semakin baik seseorang memahami suatu situasi, semakin baik pula kesempatannya dalam membuat keputusan-keputusan yang etis. Ketidaktahuan bukanlah alasan yang dapat diterima dalam pandangan hukum, termasuk masalah etika. 

Minggu, 16 Oktober 2016

Etika Profesi Akuntansi

1. Perusahaan yang melakukan pelanggaran etika profesi akuntansi.

KASUS Laporan Keuangan ganda Bank Lippo tahun 2002

Kasus ini merupakan kasus dimana Bank Lippo melakukan pelaporan laporan keuangan ganda pada tahun 2002. Kasus Lippo bermula dari adanya tiga versi laporan keuangan yang ditemukan oleh Bapepam untuk periode 30 September 2002, yang masing-masing berbeda. Laporan yang berbeda itu, pertama, yang diberikan kepada publik atau diiklankan melalui media massa pada 28 November 2002. Kedua, laporan ke BEJ pada 27 Desember 2002, dan ketiga, laporan yang disampaikan akuntan publik, dalam hal ini kantor akuntan publik Prasetio, Sarwoko dan Sandjaja dengan auditor Ruchjat Kosasih dan disampaikan kepada manajemen Bank Lippo pada 6 Januari 2003. Dari ketiga versi laporan keuangan tersebut yang benar-benar telah diaudit dan mencantumkan ”opini wajar tanpa pengecualian” adalah laporan yang disampaikan pada 6 Januari 2003. Dimana dalam laporan itu disampaikan adanya penurunan AYDA (agunan yang diambil alih) sebesar Rp 1,42 triliun, total aktiva Rp 22,8 triliun, rugi bersih sebesar Rp 1,273 triliun dan CAR sebesar 4,23 %.

Jumat, 13 Mei 2016

Passive Voice



Onion and Garlic
(Bawang Merah dan Bawang Putih)

In the ancient time, lived a little family. The family consists of father, mother, and a beautiful girl named Garlic. They are a harmonious and happy family despite his father worked  as an ordinary merchant. One day, the happiness in this family was lost because the mother died. Garlic was very sad because she was very fond of her mother. Her father was also so sad because he loved his wife so much.
After Garlic’s mother died, her house was visited frequently by a widow who had a daughter named Onion. The widow often came with Onion to the Garlic’s home by bringing food, helping to clean the house, and chatting with Garlic’s father. Finally, the father thinks that he should marry the widow and made the widow as a new mother for Garlic.
He asked for consideration of the proposal to Garlic. After being allowed to get married by Garlic, then her father immediately carried out the marriage. They become a new family and lived in a house. At first, the mother and Onions behaved Garlic very well. However, the good behavior did not to be last long. Soon, the Onion and her mother began to show their bad attitude. Garlic was often scolded and given heavy works when the father went to trade. She had to do a lot of housework while the Onions just sit and did not work at all. However, the situation was never told by her to his father, so the Garlic continued to be treated badly by Onions and her mother.
One day, his father was sick and passed away. Since then, Garlic was treated worse than before. Garlic almost never had a break every day. In the morning, she had to get up in order to prepare breakfast and the water for Onion and her mother. Later, she also gave eating to the livestock, washing clothes, and even watering the entire garden. Although she should do so many works, she always did it happily. She hoped, with such sincerity, her mother would love her sincerely someday.

Kamis, 07 April 2016

Perekonomian Indonesia



Indonesia set to unveil stimulus measures to bolster rupiah






JAKARTA (REUTERS) - Indonesia will announce later on Tuesday (Sept 29) the second installment of a stimulus package aimed at supporting the rupiah and reviving growth in Southeast Asia's largest economy, chief economics minister Darmin Nasution said.