Tugas 1

Kode Etik Ikatan Akuntansi Indonesia

1. jelaskan mengenai kode etik akuntan menurut IAI ?

Jawab:  Dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya.

2. jelaskan mengenai jasa audit secara detail: prinsip dan etika ?

Jawab: Jasa Audit adalah suatu penugasan profesional yang menuntut sikap mental yang independen, pandangan yang objektif dan personalia yang memiliki integritas tinggi. Tujuannya yakni untuk mengevaluasi asersi manajemen yang telah disajikan dalam laporan keuangan dan menguji apakah laporan keuangan tersebut telah disusun sesuai dengan Prinsip Akuntansi yang berlaku umum. Jasa Audit juga merupakan suatu jasa yang sangat menuntut  ”Professional Integrity and Objectivity”.

Dalam menghasilkan jasa audit ini, auditor memberikan keyakinan positif (positive assumme) atas asersi yang dibuat oleh manajemen dalam laporan keuangan historis. Keyakinan (assurance) menunjukkan tingkat kepastian yang dicapai dan yang ingin disampaikan oleh auditor bahwa simpulannya yang dinyatakan dalam laporannya adalah benar. Tingkat keyakinan yang dapat dicapai oleh auditor ditentukan oleh hasil pengumpulan bukti.  

·        Perinsip dan Aturan Etika

Kode etik akuntan Indonesia memuat 8 prinsip etika sebagai berikut :

1. Tanggung Jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya. Anggota juga harus selalu bertanggungjawab untuk bekerja sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat dan menjalankan tanggung jawab profesi dalam mengatur dirinya sendiri. Usaha kolektif semua anggota diperlukan untuk memelihara dan meningkatkan tradisi profesi.

2. Kepentingan Publik
Dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Kepentingan utama profesi akuntan adalah untuk membuat pemakai jasa akuntan paham bahwa jasa akuntan dilakukan dengan tingkat prestasi tertinggi sesuai dengan persyaratan etika yang diperlukan untuk mencapai tingkat prestasi tersebut. Dan semua anggota mengikat dirinya untuk menghormati kepercayaan publik. Atas kepercayaan yang diberikan publik kepadanya, anggota harus menunjukkan dedikasi untuk mencapai profesionalisme yang tinggi. Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.

3. Integritas
Integritas mengharuskan seorang anggota untuk, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak menerima kecurangan atau peniadaan prinsip.

4. Obyektivitas
Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain. Anggota dalam praktek publik memberikan jasa atestasi, perpajakan, serta konsultasi manajemen. Anggota yang lain menyiapkan laporan keuangan sebagai seorang bawahan, melakukan jasa audit internal dan bekerja dalam kapasitas keuangan dan manajemennya di industri, pendidikan, dan pemerintah. Mereka juga mendidik dan melatih orang-orang yang ingin masuk kedalam profesi. Apapun jasa dan kapasitasnya, anggota harus melindungi integritas pekerjaannya dan memelihara obyektivitas.

5. Kompetensi dan Kehati-hatian Profesional
Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan. Kompetensi menunjukkan terdapatnya pencapaian dan pemeliharaan suatu tingkat pemahaman dan pengetahuan yang memungkinkan seorang anggota untuk memberikan jasa dengan kemudahan dan kecerdikan. Dalam hal penugasan profesional melebihi kompetensi anggota atau perusahaan, anggota wajib melakukan konsultasi atau menyerahkan klien kepada pihak lain yang lebih kompeten. Setiap anggota bertanggung jawab untuk menentukan kompetensi masing masing atau menilai apakah pendidikan, pedoman dan pertimbangan yang diperlukan memadai untuk bertanggung jawab yang harus dipenuhinya.

6. Kerahasiaan
Setiap Anggota mempunyai kewajiban untuk menghormati kerahasiaan informasi tentang klien atau pemberi kerja yang diperoleh melalui jasa profesional yang diberikannya, anggota bisa saja mengungkapkan kerahasiaan bila ada hak atau kewajiban professional atau hukum yang mengungkapkannya. Kewajiban kerahasiaan berlanjut bahkan setelah hubungan antar anggota dan klien atau pemberi jasa berakhir.

7. Perilaku Profesional
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi. Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.

8. Standar Teknis
Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional 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. Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia. Internasional Federation of Accountants, badan pengatur, dan pengaturan perundang-undangan yang relevan.

Sember:

http://dharmotinambunan.wordpress.com/

http://keuanganlsm.com/jasa-yang-diberikan-oleh-profesi-auditor-lndependen/

tugas etika profesional akuntansi

Kelompok  etika  profesi akuntansi:

1.            Feni Suharti                                       (22211808)

2.            Hardiyanti Syafitri                            (23211221)

3.            Lusiyana                                           (24211161)

4.            Novia Ulfah                                      (25211238)

5.            Prima Yulivani D                              (28211028)

6.            Sri Oktari                                          (26211877)

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

Answer :  Ethical issues of this case regarding abnormalities and environmental responsibility has resulted in many casualties of a toxic gas leak from the factory.

2.  Did the legal doctrine of “limited liability” apply to protect the shareholders of union garbide corporation (US) ?

 Answer : Not, the legal doctrines do not apply to protect the shareholders to the detriment of shareholders, causing the ire of shareholders as a result of the loss suffered. in Bhopal union carbide have been losing money for several years.

3. Were the Indian operations, which were being overseen by the managers of union carbide corporation (US),  in compliance with legal or moral or ethical standards?

Answer : Not in accordance with law, norms and ethics as union carbide have ignored the warnings that have been given to the manager of the United States to improve the ten major weaknesses in equipment and safety procedures. sehingg gas leak and cause many fatalities as a result of the negligence of union carbide.

TUGAS SOFTSKILL MATERI BULAN-4 PERTEMU

Relative Clauses

Exercise 37

Page  36

1.       The last record produced by this company became  a gold record.

2.       Checking accounts that require a minimum balance are very common now.

3.       The professor whose you spoke yesterday is not here today.

4.       John whose grades athe highest in the school, has received a scholarship.

5.       Felipe bought a camera that has three lenses.

6.       Frank are who were nominated for the office of treasurer.

7.       The doctor is with a patient whose led was broken in an accident

8.       Jane is the woman who is going to China next year.

9.       Janet wants a typewriter whose self-corrects.

10.   This book that I found last week, contains some useful information.

11.   Mr . Bryant whose team has lost the game, looks very sad.

12.   James wrote an article whose indicated that he disliked the president.

13.   The director of the program whose graduatedfrom Harvard University, planning to retire next year.

14.   This is the book that I have been looking for all year.

15.   William whose his brother is a lawyer, wants to become a judge.

Relative clauses reduction

Exercise 38

Page 139

1.       George is the man choosen the represent the committee at the convention.

2.       All of the money accepted has already been released.

3.       The papers on the table belong to patricia.

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

5.       The girl drinking coffee, is mary allen.

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

7.       The man talking to the policema, is my uncle.

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

9.       The numbers of students have been counted is quite high

10.   Leo evans, a doctor, eats in this restaurant every day. 

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Relative Clauses 

 A Relative Clause, also called an adjective clause, is a dependent clause that modifies a noun by making it more specific or adding additional information about it. A relative clause always contains a relative pronoun, which refers back to the noun it modifies. 
 Relative clauses are extremely useful because they enable writers to be more specific and they make writing more sophisticated. At the same time, they are also very confusing to many writers--and not only students, either. The most common difficulties occur in understanding the different types of relative clauses, punctuating relatives, choosing the right pronoun, and agreement.

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 whomnow sounds old-fashioned, and it is rarely used in spoken English.

Relative pronouns are associated as follows with their preceding noun:

Preceding noun	Relative pronoun	Examples
a person	who(m)/that, whose	- Do you know the girl who .. - He was a man that .. - An orphan is a child whose parents ..
a thing	which†/that, whose	- Do you have a computer which .. - The oak a tree that .. - This is a book whose author ..

Note 1: The relative pronoun whose is used in place of the possessive pronoun. It must be followed by a noun. Example: There's a boy in grade 8 whose father is a professional tennis player. (There's a boy in grade 8. His father is a professional tennis player.)

Note 2: The relative pronouns where and when are used with place and time nouns. Examples:FIS is a school where children from more than 50 countries are educated. 2001 was the year when terrorists attacked the Twin Towers in New York.

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.

Note 1: Relative clauses which give extra information, as in the example sentences above, mustbe separated off by commas.

Note 2: The relative pronoun that cannot be used to introduce an extra-information (non-defining) clause about a person. Wrong: Neil Armstrong, that was born in 1930, was the first man to stand on the moon. Correct: Neil Armstrong, who was born in 1930, was the first man to stand on the moon.

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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?

Note: You cannot omit the relative pronoun a.) if it starts a non-defining relative clause, or, b.) if it is the subject of a defining relative clause. For example, who is necessary in the following sentence: What's the name of the girl who won the tennis tournament?

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.

TUGAS SOFTSKILL MATERI BULAN-3 PERTEMUAN KE-3

Passive Voice

Exercise : 35

1.       Somebody calls the president everyday

The President is called by somebody

2.       John is calling the other members

The members are being called by Jhon

3.       Somebody will call Mr. Waston tonight

Mr. Watson will  be called by somebody tonight

4.       The fire has caused considerable damage

The considerable damage has been caused by the fire

5.       The teacher should by the supplies for this class

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

Causative Verbs

Exercise 36  Page 135

1.       The teacher make Jan leave the room

2.       Toshiko had her car repaired by a mechanic

3.       Ellen got Marvin to type her paper

4.       I made jane call her friend on the phone

5.       We got our house painted last week

6.       Dr . Byrd is having the students write a composition

7.       The policeman made the suspect lie on the ground

8.       Mark got his transcript sent to the university

9.       Maria is getting her hair cut tomorrow

10.   We will have to get the Dean to sign this from

11.   The teacher let Al leave the classroom

12.   Maria got Ed to wash the pipettes

13.   She always has her car fixed by the same mechanic

14.   Gene got his book published by a subsidy publisher

15.   We have to help Janet to find keys 

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Active / Passive Verb Forms

Sentences can be active or passive. Therefore, tenses also have "active forms" and "passive forms." You must learn to recognize the difference to successfully speak English.

Active Form

In active sentences, the thing doing the action is the subject of the sentence and the thing receiving the action is the object. Most sentences are active.

[Thing doing action] + [verb] + [thing receiving action]

Examples:

My boss made the decision yesterday.

Doug coordinated the meeting in Paul’s absence.

We proposed the change last week.

The computer just crashed.

Passive Form

In passive sentences, the thing receiving the action is the subject of the sentence and the thing doing the action is optionally included near the end of the sentence. You can use the passive form if you think that the thing receiving the action is more important or should be emphasized. You can also use the passive form if you do not know who is doing the action or if you do not want to mention who is doing the action.

[Thing receiving action] + [be] + [past participle of verb] + [by] + [thing doing action]

Examples:

The decision was made by my boss yesterday.

The meeting was coordinated by Doug in Paul’s absence.

The change was proposed (by us) last week.

Active / Passive Overview

	Active	Passive
Simple Present	Once a week, Tom cleans the house.	Once a week, the house is cleaned by Tom.
Present Continuous	Right now, Sarah is writing the letter.	Right now, the letter is being written by Sarah.
Simple Past	Sam repaired the car.	The car was repaired by Sam.
Past Continuous	The salesman was helping the customer when the thief came into the store.	The customer was being helped by the salesman when the thief came into the store.
Present Perfect	Many tourists have visited that castle.	That castle has been visited by many tourists.
Present Perfect Continuous	Recently, John has been doing the work.	Recently, the work has been being done by John.
Past Perfect	George had repaired many cars before he received his mechanic's license.	Many cars had been repaired by George before he received his mechanic's license.
Past Perfect Continuous	Chef Jones had been preparing the restaurant's fantastic dinners for two years before he moved to Paris.	The restaurant's fantastic dinners had been being prepared by Chef Jones for two years before he moved to Paris.
Simple Future will	Someone will finish the work by 5:00 PM.	The work will be finished by 5:00 PM.
Simple Future be going to	Sally is going to make a beautiful dinner tonight.	A beautiful dinner is going to be made by Sally tonight.
Future Continuous will	At 8:00 PM tonight, John will be washing the dishes.	At 8:00 PM tonight, the dishes will be being washed by John.
Future Continuous be going to	At 8:00 PM tonight, John is going to be washing the dishes.	At 8:00 PM tonight, the dishes are going to be being washed by John.
Future Perfect will	They will have completed the project before the deadline.	The project will have been completed before the deadline.
Future Perfect be going to	They are going to have completed the project before the deadline.	The project is going to have been completed before the deadline.
Future Perfect Continuous will	The famous artist will have been painting the mural for over six months by the time it is finished.	The mural will have been being painted by the famous artist for over six months by the time it is finished.
Future Perfect Continuous be going to	The famous artist is going to have been painting the mural for over six months by the time it is finished.	The mural is going to have been being painted by the famous artist for over six months by the time it is finished.
Used to	Jerry used to pay the bills.	The bills used to be paid by Jerry.
Would Always	My mother would always make the pies.	The pies would always be made by my mother.
Future in the Past Would	I knew John would finish the work by 5:00 PM.	I knew the work would be finished by 5:00 PM.
Future in the Past Was Going to	I thought Sally was going to make a beautiful dinner tonight.	I thought a beautiful dinner was going to be made by Sally tonight.