ETIKA, NORMA, DAN HUKUM SECARA UMUM BERHUBUNGAN DENGAN AKUNTANSI

Nama              :   Gandi Gunawan

NPM               :   23211006

Kelas              :   4EB03

mata kuliah     :  Etika Profesi Akuntansi

ETIKA, NORMA, DAN HUKUM SECARA UMUM BERHUBUNGAN DENGAN AKUNTANSI

Pengertian Etika

• Menurut Kamus Besar Bhs. Indonesia (1995)  Etika adalah Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat
• Etika adalah Ilmu tentang apa yang baik dan yang buruk, tentang hak dan kewajiban moral
• Menurut Maryani & Ludigdo (2001) “Etika adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut oleh sekelompok atau segolongan masyarakat atau profesi”

Tindakan manusia ini ditentukan oleh bermacam-macam norma. Norma ini masih dibagi lagi menjadi norma hukum, norma agama, norma moral dan norma sopan santun.

·      Norma hukum berasal dari hukum dan perundang-undangan

·      Norma agama berasal dari agama

·      Norma moral berasal dari suara batin.

·      Norma sopan santun berasal dari kehidupan sehari-hari sedangkan norma moral berasal dari etika

Fungsi Etika

1.     Sarana untuk memperoleh orientasi kritis berhadapan dengan pelbagai moralitas yang membingungkan.

2.     Etika ingin menampilkanketrampilan intelektual yaitu ketrampilan untuk berargumentasi secara rasional dan kritis.

3.     Orientasi etis ini diperlukan dalam mengabil sikap yang wajar dalam suasana pluralism

Faktor-faktor Yang Mempengaruhi Pelanggaran Etika :

1.     Kebutuhan Individu

2.     Tidak Ada Pedoman

3.     Perilaku dan Kebiasaan Individu Yang Terakumulasi dan Tak Dikoreksi

4.     Lingkungan Yang Tidak Etis

5.     Perilaku Dari Komunitas

Sanksi Pelanggaran Etika :

1. Sanksi Sosial

    Skala relatif kecil, dipahami sebagai kesalahan yangdapat ‘dimaafkan’

2. Sanksi Hukum

 Skala besar, merugikan hak pihak lain.

Jenis-jenis Etika

1. Etika umum yang berisi prinsip serta moral dasar

2. Etika khusus atau etika terapan yang berlaku khusus.

• Etika khusus ini masih dibagi lagi menjadi etika individual dan etika sosial.

• Etika sosial dibagi menjadi:
• Sikap terhadap sesama;
• Etika keluarga
• Etika profesi misalnya etika untuk pustakawan, arsiparis, dokumentalis, pialang informasi
• Etika politik
• Etika lingkungan hidupserta
• Kritik ideologi Etika adalah filsafat atau pemikiran kritis rasional tentang ajaran moral sedangka moral adalah ajaran baik buruk yang diterima umum mengenai perbuatan, sikap, kewajiban dsb. Etika selalu dikaitkan dengan moral serta harus dipahami perbedaan antara etika dengan moralitas.

Kode Etik Ikatan Akuntansi Indonesia terdiri dari 3 bagian yaitu :

            1. Prinsip Etika

Prinsip Etika memberikan kerangka dasar bagi Aturan Etika, yang mengatur pelaksanaan pemberian jasa profesional oleh anggota. Prinsip Etika disahkan oleh Kongres dan berlaku bagi seluruh anggota.

            2. Aturan Etika

Aturan Etika disahkan oleh Rapat Anggota Himpunan dan hanya mengikat anggota Himpunan yang bersangkutan.

            3. Interpretasi Aturan Etika

.Interpretasi Aturan Etika merupakan interpretasi yang dikeluarkan oleh Badan yang dibentuk oleh Himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi lingkup dan penerapannya.

Norma Pemeriksaan Akuntan

1. Norma Umum

      Pemeriksaan harus dilaksanakan oleh seorang atau beberapa orang akuntan publik yang memiliki keahlian dalam bidangnya dan telah menjalani latihan teknis yang cukup. Dalam segala hal yang berhubungan dengan penugasan yang diberikan kepadanya, akuntan publik harus senantiasa mempertahankan sikap mental independen. Dalam pelaksanaan pemeriksaan dan penyusunan laporannya, akuntan publik wajib mempergunakan kemahiran profesionalnya dengan cermat dan seksama.

2. Norma Pelaksanaan Pemeriksaana.

Pemeriksaan harus direncanakan sebaik-baiknya dan jika digunakan asisten harus dipimpin dan diawasi dengan semestinya. Sistem pengendalian intern yang ada harus dipelajari dan dinilai secukupnya untuk menentukan dapat atau tidaknya sistem tersebut diandalkan sebagai dasar untuk menetapkan luas pengujian yang harus dilakukan serta prosedur pemeriksaan yang akan digunakan. Bukti kompeten yang cukup harus diperoleh melalui, inspeksi, pengamatan, tanya jawab, dan konfirmasi sebagai dasar yang layak untuk menyatakan pendapat atas laporan keuangan yang diperiksa. 

3. Norma Pelaporan.

    Laporan akuntan harus menyatakan apakah laporan keuangan telah disusun sesuai dengan prinsip akuntansi Indonesia. Laporan akuntan harus menyatakan apakah prinsip akuntansi tersebut dalam periode berjalan telah dilaksanakan secara konsisten dibandingkan dengan periode sebelumnya.

               

                Pengungkapan informasi dalam laporan keuangan harus dipandang memadai, kecuali dinyatakan lain dalam laporan akuntan. Laporan akuntan harus memuat suatu pernyataan pendapat mengenai laporan keuangan secara keseluruhan atau memuat suatu penegasan bahwa pernyataan demikian tidak dapat diberikan. Jika pernyataan yang demikian tidak dapat diberikan, maka alasannya harus dikemukakan. Dalam hal nama akuntan publik dihubungkan dengan laporan keuangan, laporan akuntan harus memuat petunjuk yang jelas mengenai sifat pemeriksaan yang dilakukan, jika ada, dan tingkat tanggung jawab akuntan yang bersangkutan.

Dasar Hukum dan Pelaksanaan Akuntansi

Dasar hukum yang menadasari pelaksanaan akuntansi adalah Kitab Undang-Undang Hukum Dagang dan Undang-Undang Hukum Perpajakan.

1. Asumsi Dasar Dalam Akuntansi

Asumsi-asumsi dasar merupakan aspek dari lingkungan tempat dimana akuntansi tersebut dilaksanakan. Asumsi-asumsi tersebut antara lain:


a) Kesatuan Usaha


b) Keuntungan Usaha

2. Konsep Dasar Dalam Akuntansi

Konsep dasar merupakan pedoman dalam menyusun akuntansi yang akan dilaksanakan. Konsp-konsep tersebut antara lain:


a) Asas Acrual Basic


b) Asas Cash Basic


c) Asas Pembanding Pengeluaran Beban Dengan Penghasilan


d) Harga Perolehan Historis

3. Tujuan Laporan Keuangan

a) Menyediakan informasi yang menyangkut posisi keuangan.


b) Memenuhi kebutuhan bersama sebagian besar pemakai.


c) Menunjukan apa yang telah dilakukan manajemen.

4. Unsur Laporan Keuangan

1. Unsur Neraca.

a. Harta.


Adapun pembagian harta adalah sebagai berikut:


a) Harta lancar


b) Investasi Jangka panjang


c) Harta Tetap.


d) Harta Tak Berwujud.

b. Kewajiban.


Adapun pembagian kewajiban antara lain:
a) Kewajiban jangka pendek
b) Kewajiban jangka panjang.

c. Modal.

2. Unsur Laporan Laba Rugi.


a. Pendapatan.


Pendapatan dibagi menjadi Pendapatan Operasional dan Pendapatan Non-Operasional.
  


b. Beban.


Beban dibagi menjadi Beban Usaha dan Beban di Luar Usaha.
  

3. Unsur Laporan Perubahan Modal.


  a. Saldo Awal


  b. Laba atau rugi.


  c. Pengambilan dan setoran modal dari pemilik

4. Unsur Laporan Arus Kas.


a. Arus kegiatan dari kegiatan operasi atau usaha.

b. Arus kas dari kegiatan investor.


c. Arus kas dari kegiatan pembelanjaan.

5. Kode Rekening.


Kode rekening adalah kode yang digunakan untuk memudahkan dalam menyusun laporan keuangan secara cepat dan tepat. Cara pemberian kode antara lain dengan cara:


1. Sistem Numerik.


2. Sistem Desimal.


3. Sistem Mnemorik.

4. Sistem Kombinasi Huruf dan Angka

Sumber :

kammilashaffirah.blogspot.com                

 yuniparmita.wordpress.com                    

http://mufiks.blogspot.com/

                   

 http://sanihandriani.blogspot.com/

business english 2 (softskill) International Trade

Name  : Gandi Gunawan 

Class   : 3EB03

NPM   :23211006

International Trade

International trade is a trade that is carried on by a resident of a country with the population of other countries on the basis of mutual agreement. Population in question can be either an individual (individual to individual), between individuals and the government of a country or a state government with other governments. In many countries, international trade became one of the main factors for the increase of GDP. Although international trade has been going on for thousands of years (see Silk Road, Amber Road), its impact on economic interests, social, political and only felt a few centuries later. International trade also helped propel industrialization, transportation advances, globalization, and the presence of multinational companies.

Theory of International Trade

Model Adam Smith

Adam Smith's model focuses on the absolute advantage states that a country will gain an absolute advantage because the country is able to produce goods at a lower cost than other countries. According to this theory if the price of the goods with the same type do not have differences in many countries there is no reason to conduct international trade.

Ricardian Model

The Ricardian model focuses on comparative advantage and perhaps the most important concept in international trade theory. In a Ricardian models, countries specialize in producing what they are best production. Unlike other models, this model predicts the framework in which countries will become full specialist producing a variety of goods than commodities. Also, the model does not directly incorporate Ricardian supporting factors, such as the relative amounts of labor and capital in the country.

Heckscher-Ohlin model

Heckscher-Ohlin model is created as an alternative to the Ricardian model of comparative advantage and the base. Putting aside the complexity is much more complicated model does not prove more accurate predictions. However, from a theoretical point of view the model does not provide an elegant solution using neoclassical price mechanism into international trade theory.

This theory argues that the pattern of international trade is determined by differences in factors supporting. It predicts that countries will export goods that make intensive use of factors fulfillment needs and will import goods that will use locally scarce factors intensively. Ho empirical problems with the model, known as Pradoks Leotief, which opened in empirical tests by Wassily Leontief who found that the United States are more likely to export labor-intensive goods than having capital adequacy and so on.

Model David Ricardo

Theory of Comparative Advantage (Comparative Advantages) which describes the advantages komparafif measured in real cost reflecting labor costs.

Model J.S Mill

Demand Theory Behind Titnbal (Reciprocal Demand) is seeking a balance between the two goods exchange by the two countries to establish a baseline comparison pertukaranya or domestic exchange.

The view of Mercantilism

The mercantilism of a group which reflects the ideals and ideology as well as the commercial capital of the view of the political prosperity of the country exceeds individual prosperity.

The interest of the prosperity of the country can obtain stem from two different sources as follows.

1.) Stacking pearl metallic (gold) because the precious metal may strengthen the position of the state in economic development.

2.) Politics trade surplus is intended to support the value of exports over imports so that the trade balance surplus or active.

Specific Factors

In this model, labor mobility between industry and the other one is probably when capital does not move between industries in the short term. Specific factors refer to the specific provision that in the short-term factors of production, such as physical capital, are not easily transferable between industries. Mensugestikan theory if there is an increase in the price of an item, the owner of a specific production factors to the goods will be for the actual term. Additionally, owners of opposing specific factors of production (such as labor and capital) are likely to have opposite agendas when lobbying for controls over immigration of labor. Opposite relationship, both owners and workers profit for the financiers in fact form an improvement in capital adequacy. This model is ideal for particular industries. This model is suitable for understanding income distribution but not to determine the pattern of trade.

Gravity Model

Gravity model of trade presents a more empirical analysis of trading patterns rather than the more theoretical models above. Gravity model, in its basic form, trade guessed based on the distance between countries and the interaction between countries in the size of its economy. This model mimics the Newton's law of gravity which also takes into account the physical size and distance between the two objects. This model has proven to be robust empirically by econometric analysis. Other factors such as income level, diplomatic relations, and trade policies are also included in the larger version of this model.

Factors that Promote International Trade occurrence.

a. Prosperity for the realization of a society (the main driving factor).

b. Meet the needs (goods / services) that can not be produced domestically or through imports.

c. Disseminate and develop the use of technology for accelerated economic growth.

d. Acquire and develop the use of technology for accelerated economic growth.

e. Benefit generated by specialization.

Benefits of International Trade.

a. Increasing state revenues, it is intended by the increasing acceptance of common foreign exchange, foreign exchange is earned from exports (the main benefit).

b. Can meet the need of the goods / services can not know yet able to be produced domestically.

c. Streamlining the export and import of goods help needed domestic industry.

d. Increasing domestic industry.

e. Increase incomes.

f. Encourage the growth / development of the business world.

g. Encourage mutual economic relations.

Various International Trade.

a. Bilateral trade on: is trade on conducted between the two countries.

For example: trade conducted between Indonesia and Singapore.

b. Regional trade: the trade is done in a particular area.

For example: Trade in ASEAN.

c. Inter-regional trade: trade is conducted between a particular region with other regions.

For example: ASEAN and EEC.

Multilateral trading: trading that is done by many countries.

sources of : http://id.wikipedia.org/wiki/Perdagangan_internasional

http://pengertiandancontoh.blogspot.com/2013/03/macam-macam-dan-manfaat-perdagangan.html

ENGLISH BUSINESS 2 (SOFTSKILL)

Name  : Gandi Gunawan

Class   : 3EB03

NPM   :23211006

ENGLISH BUSSINESS 2#

                    SAY NO TO RACISM, APPRECIATION FOR DANIEL ALVES

                           

 http://www.jpnn.com/read/2014/04/29/231365/Dani-Alves-Makan-Pisang-untuk-Lawan-Rasisme-

    On Tuesday 29 April 2014 , when Barcelona face Villareal Villareal at home . A thing worth in appreciation arises when an act of racism coming from Villareal supporter who threw a banana in the direction of Daniel alves who would do a corner kick .
      When the action even invited Daniel Alves sympathetic football fans , because Daniel Alves took the banana and then eat it . An unusual act committed by a football player when he was at harass with racism by opposing supporters .
       The news immediately spread to all corners of the world at that time know that there is action like that of a professional football player . Support comes directly from a teammate Daniel Alves, who did not blame the spontaneous action of the Brazilian soccer player 's nationality . Supporters are supposed to act like it does not exist in the neighborhood worth a big game in the Spanish State . Because sportsmanship not only come from the players , even had to come also from the supporters who support teams that are playing .

Name : Gandi Gunawan

NPM  : 23211006

Class  : 3EB03

The Old City

The area known as Kota in the old Batavia quarter came to life in the 1620s as a tiny, walled town modelled on Amsterdam. Most of the original settlement – Old Batavia – was demolished at the beginning of the 19th century. Only the town square area survived and has been restored and renamed  

   Taman Fatahillah (Fatahillah Square). Three of the surrounding colonial edifices have been converted into museums, and the main square bustles at weekends with street entertainers, old-fashioned bicycle rentals, artists and food vendors.

  The Museum Sejarah Jakarta (Jakarta History Museum; closed for renovations until 2014) was formerly Batavia’s city hall (Stadhuis), completed in 1710 and used by successive governments until the 1960s. It now houses memorabilia from the colonial period, notably 18th-century furnishings and portraits of the VOC governors, along with many prehistoric, classical and Portuguese-period artefacts. 

  

  The Museum Seni Rupa (Fine Arts Museum) occupies the former Court of Justice building, completed in 1879. Its collections include paintings and sculptures by modern Indonesian artists, and an important exhibition of rare porcelain, featuring many Sung celadon pieces from the Adam Malik collection, ancient Javanese water jugs (kendhi), and terracotta pieces dating from the 14th century

many of the highlights of the old city which can be visited by local and foreign tourists. The old town besides we can take pictures and enjoy the scenery classic that has rarely can we get in other tourist attractions. we can also find out about the history of the old city that was once experienced various eras mastery. there are some places we can visit in one day, including: Sunda Kelapa Harbour, Museum Fatahillah (Fatahillah Square), Fine Art and Ceramic Museum, Wayang Museum, Bank Indonesia and Bank Mandiri Museums, Zion Protestant Church (built in 1695), City Intan Drawbridge, Jakarta Kota Station, Café Batavia, pasar ikan (fish market), and many more.
you will not regret anything when visiting the old city in Jakarta

http://winnyradc.wordpress.com/2013/12/18/jalan-jalan-ke-kota-tua-jakarta-lagi/