(TUGAS 1) KODE ETIK IKATAN AKUNTAN INDONESIA

Pertanyaan :

1. Jelaskan mengenai kode etik akuntan menurut IAI !
2. Jelaskan mengenai jasa audit secara detail : prinsip dan aturan etika !

Jawab :

1. Menurut IAI Kode Etik Ikatan Akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan public. Bekerja dilingkungan usaha, pada instansi pemerintah, maupun dilingkungan dunia pendidikan dalam pemenuhan tanggung jawab profesionalnya.
2. Kode Etik Akuntan memuat 8 prinsip etika, antaranya :

·         Tanggung jawab profesi

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

·         Kepentingan public

Setiap anggota berkewajiban untuk bertindak dalam kerangka pelayanan kepada public, mongormati kepercayaan public, dan menunjukkan komitmen atas profesionalisme.

·         Integritas

Integritas merupakan kualitas yang mendasari kepercayaan public dan merupakan patokan (benchmark) bagi anggota dalam menguji semua keputusan yang diambilnya.

Untuk memelihara dan meningkatkan kepercayaan public setiap anggota harus memenuhi tanggung jawab proesionalnya dengan integritas setinggi mungkin.

·         Objektivitas

Prinsip objektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur, secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau berada dibawah pengaruh pihak lain.

Setiap anggota harus menjaga objektifitas dan bebas dari benturan kepentingan dalam pemenuhan kewajiban proesionalnnya.

·         Kompetensi dan kehati-hatian professional

Anggota seharusnya tidak menggambarkan dirinya memiliki keandalan atau pengalaman yang tidak mereka miliki. Kompetensi proesional dibagi menjadi 2 ase yang terpisah :

1.      Pencapaian kompeteensi professional

Pencapaian ini pada awalnya memerlukan standar pendidikan umum yang tinggi, diikuti oleh pendidikan khusus, pelatihan dan ujian professional dalam subjek-subjek yang relevan. Hal ini menjadi pola pengembangan yang normal untuk anggota.

2.      Pemeliharaan kompetensi professional

Kompetensi harus dijaga dan dipelihara melalui komitmen, pemeliharaan kompetensi professional memerlukan kesadaran untuk terus mengikuti perkembangan proesi akuntansi, serta anggotanya harus menerapkan suatu program yang dirancang untuk memastikan terdapatnya kendali mutu atas pelaksanaan jasa professional yang konsisten.

Sedangkan kehati-hatian professional mengharuskananggota untuk memenuhi tanggung jawab profesinya dengan kompetensi dan ketekunan.

·         Kerahasiaan

Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa professional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan.

Anggota mempunyai kewajiban untuk memastikan bahwa sta di bawah pengawasannya dan orang-orang yang diminta nasihat dan bantuannya menghormati prinsip kerahasiaan.

·         Perilaku professional

Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawab kepada penerima jasa, pihak ketiga, anggota yang lain, staff, pemberi kerja dan masyarakat umum.

·         Standar teknis

Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh IAI, International Federation Of Accountants, badan pengatur, dan peraturan perundang-undangan yang relevan.

Sumber :

repository.usu.ac.id/bitstream/123456789/30796/4/Chapter%20II.pdf

http://sunarnie.blogspot.com/2012/10/prinsip-etika-profesi-iai.html

UNION CARBIDE - BHOPAL DISASTER

Union Carbide – Bhopal Disaster

Summary :

     Since 1984, 20,000 people lost their lives in Bhopal, India after a chemical gas spill from a pesticide factory. More than 40 tons of methyl isocyante (MIC) gas created a dense cloud over a resident population of more than half a million people.

       People woke in their homes to fits of coughing, their lungs filling with fluid.  More than 8,000 people were killed in just the first few days following the leak, mainly from cardiac and respiratory arrest.

The chemical factory responsible for this disaster belonged to Union Carbide, which negotiated a settlement with the Indian Government in 1989 for $470 million - a total of only $370 to $533 per victim - a sum too small to pay for most medical bills. In 1987, a Bhopal District Court charged Union Carbide officials, including then CEO Warren Anderson, with culpable homicide, grievous assault and other serious offences. In 1992, a warrant was issued for Anderson's arrest.

But justice has eluded the people of Bhopal for more than 20 years. Dow, since its merger with Union Carbide, refuses to assume these liabilities in India - or clean up the toxic poisons left behind.

Questions :

      1.      What are the ethical issues raised by the case?

   - Anderson, who had been imprisoned briefly by the Indian government on charges of "negligence and criminal liability corporation", has been devoting all his attention to the problem of the proliferation of company announcements complete details negotations with government officials in India: they have rejected as inadequate approximately $ 200 million as compensation for the death of the $ 2,000 and injured 200,000 others, due in December 1984 by a poisonous methyl isocyanate gas leak from a Union Carbide pesticide plant located in Bhopal, India.

-  The Analysts expect the company will be forced into bankruptcy. Ironically, Garbide union factory in Bhopal have been losing money for several years and Anderson considered close it.

      2.      Did the legal doctrine of “limited liability” apply to protect the shareholders of Union Carbide (US)?

  Apply. But before this tragedy, a subsidiary of India has done poorly. In an attempt to contain an annual loss of $ 4 million from the plant manager is not profitable local company has intiated some cost-cutting program.

      3.      Were the Indian operations, which were being overseen by the managers of Union Carbide     Corporation (U.S) in compliance with legal or moral or ethical standards?

 Some other safety measures are not implemented and operating standards at the plant is not in accordance with the standards in the other Union Carbide plant. In addition, there is the possibility of safety measures are allowed as part of the "saving procedures" by the company at the factory. Thus the Union Carbide India was not running the operation according to the standard legal, moral and ethical because it does not perform the procedure well and has resulted in falling victim. They should pay more attention to procedures that do not harm others.

Kelompok :

                            1. Adinda Cecaria Mentari

                            2. Amrizal Bayasud

                            3. Nini Agustin Miranti

                            4. Ramadani Tri Permatasari

                            5. Siti Yuliani

TUGAS MATERI SOFTSKILL BULAN KE-4

(Page138). Excercise 37

1.      Which

2.      Which

3.      Whom

4.      Whom

5.      That

6.      Whom

7.      Whose

8.      Who

9.      That

10.  Whose

11.  Whose

12.  Which

13.  Who

14.  That

15.  Whose

(Page 139). Exercise 38

1.                   George is the man. George was chosen to represent the committee at the convention.

2.                   All the money (the money was accepted) has already been released.

3.                   The papers (the papers are on the table) belong to Patricia.

4.                   The man was brought to the police station confessed to the crime.

5.                   The girl is drinking coffe. Mary Allen is the girl.

6.                   John’s wife, a professor, has written several papers on this subject.

7.                   The man is talking to the policeman. The man is my uncle.

8.                   The book (the book is on top shelf) is the one that I need.

9.                   The number of students (the number of students have been counted) is quite high.

10.               Leo Evans, a doctor, cats in the restaurant every day.

Relative Clauses (Article)

Relative clauses are clauses starting with the relative pronouns who*, that, which, whose, where, when. They are most often used to define or identify the noun that precedes them. Here are some examples:

·         Do you know the girl who started in grade 7 last week?

·         Can I have the pencil that I gave you this morning?

·         A notebook is a computer which can be carried around.

·         I won't eat in a restaurant whose cooks smoke.

·         I want to live in a place where there is lots to do.

·         Yesterday was a day when everything went wrong!

* There is a relative pronoun whom, which can be used as the object of the relative clause. For example: My science teacher is a person whom I like very much. To many people the word whom now sounds old-fashioned, and it is rarely used in spoken English.

Some relative clauses are not used to define or identify the preceding noun but to give extra information about it. Here are some examples:

·         My ESL teacher, who came to Germany in 1986, likes to ride his mountain bike.

·         The heavy rain, which was unusual for the time of year, destroyed most of the plants in my garden.

·         Einstein, who was born in Germany, is famous for his theory of relativity.

·         The boy, whose parents both work as teachers at the school, started a fire in the classroom.

·         My mother's company, which makes mobile phones, is moving soon from Frankfurt to London.

·         In the summer I'm going to visit Italy, where my brother lives.

There are two common occasions, particularly in spoken English, when the relative pronoun is omitted:

1. When the pronoun is the object of the relative clause. In the following sentences the pronoun that can be left out is enclosed in (brackets):

·         Do you know the girl (who/m) he's talking to?

·         Where's the pencil (which) I gave you yesterday?

·         I haven't read any of the books (that) I got for Christmas.

·         I didn't like that girl (that) you brought to the party.

·         Did you find the money (which) you lost?

2. When the relative clause contains a present or past participle and the auxiliary verb to be. In such cases both relative pronoun and auxiliary can be left out:

·         Who's that man (who is) standing by the gate?

·         The family (that is) living in the next house comes from Slovenia.

·         She was wearing a dress (which was) covered in blue flowers.

·         Most of the parents (who were) invited to the conference did not come.

·         Anyone (that is) caught writing on the walls will be expelled from school.

Sumber :

http://esl.fis.edu/grammar/rules/relative.htm

TUGAS MATERI SOFTSKILL BULAN KETIGA

(Exercise 35) Passive Voice

1.      Sombedy calls the president every day

The president is called by somebody every day

2.      John is calling the other members

The other members is being called by John

3.      Somebody will call Mr. Watson tonight

Mr. Watson will be called by somebody tonight

4.      The fire has caused considerable damage

Considerable damage has been caused by the fire

5.      The teeacher should buy the supplies for thiss class

The supplies for this class should be bought by the teacher

(Exercise 36) Causative Verbs

1.      Leave

2.      Repair

3.      To type

4.      Call

5.      Painted

6.      Write

7.      Lie

8.      Send

9.      Cut

10.  Sign

11.  Leave

12.  Washed

13.  Fix

14.  Published

15.  Find

Active

The active voice is the most commonly used in many languages and represents the "normal" case, in which the subject of the verb is the agent.

In the active voice the subject of sentence performs the action or causes the happening denoted by the verb.

Example :

1.      Harry ate six shrimp at dinner.

2.      Beautiful giraffes roam the savannah.

3.      Sue changed the flat tire.

4.      We are going to watch a movie tonight.

Passive

The passive voice is employed in a clause whose subject expresses the theme or patient of the verb. That is, it undergoes an action or has its state changed.

In the passive voice the grammatical subject of the verb is the recipient (not the doer) of the action denoted by the verb.

The Spanish language and the English language use a periphrastic passive voice; that is, it is not a single word form, but rather a construction making use of other word forms. Specifically, it is made up of a form of the auxiliary verb to be and a past participle of the main verb. In other languages, such as Latin, the passive voice is simply marked on the verb by inflection: librum legit "He reads the book"; liber legitur "The book is read".

Example:

1.      At dinner, six shrimp were eaten by Harry.

2.      The savannah is roamed by beautiful giraffes.

3.      The flat tire was changed by Sue.

4.      A movie is going to be watched by us tonight.

Sumber:

http://examples.yourdictionary.com/examples/examples-of-active-and-passive-voice.html

http://en.wikipedia.org/wiki/Voice_(grammar)#Active