Etika Profesi Akuntansi

1.      Jelaskan etika sebagai tujuan

a.       Pengertian etika

Kata etik atau etika berasal dari bahasa Yunani, yaitu ethos yang berarti karakter, watak kesusilaan atau adat. Menurut Kamu Besar Bahasa Indonesia (KBBI) etika adalah ilmu tentang apa yang baik dan apa yang buruk dan tentang hak dan kewajiban moral (akhlak). Sebagai suatu subyek, etika berkaitan dengan konsep yang dimiliki individu atau kelompok untuk menilai apakah suatu tindakan bernialai salah atau benar, buruk atau baik. Pendapat lain mengenai etik, antara lain:

·   Drs. O. P. Simorangkir : etika/etik sebagai pandangan manusia dalam berperilaku menurut ukuran dan nilai yang baik.

·     Drs. H. Burhanudin Slam: etika adalah cabang filsafat yang berbicara mengenai nilai dan norma moral yang menentukan perilaku manusia dalam hidupnya.

·    Drs. Sidi Gajalba dalam sistematika filsafat: etika adalah teori tentang tingkah laku manusia dipandang dari segi baik dan buruk, sejauh yang dapat ditentukan oleh akal.

·     Suseno (1987) : etika merupakan filsafat atau pemikiran kritis dan mendasar tentang ajaran-ajaran dan pandangan-pandangan moral

b.      Prinsip etika

Prinsip etika profesi adalah sebagai berikut:

·         Prinsip Tanggung jawab

·         Prinsip otonomi

·         Prisnisp keadilan

·         Prisnip integritas moral

c.       Basis teori etika

Berikut ini adalah beberapa teori etika:

1)      Egoisme

[akan dijelaskan dipoint selanjutnya]

2)      Utilitarianisme

The greatest happiness of the greatesr number adalah dasar teori ini yaitu suatu tindakan dikatakan baik apabila membawa manfaat bagi sebanyak mungkin anggota masyarakat. Teori utilitarianisme ini memiliki paham:

·    Ukuran baik tidaknya suatu tindakan dilihat dari akibat, konsekuensi, atau tujuan dari tindakan tersebut apakah memberikan manfaat atauu tidak.

·  Parameter penting dalam mengukur akibat dari suatu tindakan adalah jumlah kebahagiaan dan jumlah ketidakbahagiaan.

·      Kesejahteraan setiap orang sama pentingnya.

3)      Deontologi

Berbeda dengan paham egoisme dan paham utilitariansime yang menilai etis atau tidaknya suatu tindakan, paham deontology menyatakan bahwa etis atau tidaknya suatu tindakan tidak berkaitan dengan tujuan, konsekuensi, atau akibat dari tindakan tersebut. Konsekuensi suatu tindakan tidak boleh menjadi pertimbangan untuk menilai etis atau tidaknya suatu tindakan. Kewajiban moral harus dilaksanankan untuk kewajiban itu sendiri, bukan untuk memperoleh kebahagiaan.

4)      Teori Hak

Suatu tindakan dianggap baik jika tindakan tersebut sesuai dengan HAM. Teroti hak merupakan aspek dari teori deontology karena hak tidak dapat dipisahkan dengan kewajiban. Hak seseorang merupakan kewajiban bagi orang lain untuk menyediakan hak tersebut. Teori hak diasumsikan bahwa setiap manusia mempunyai martabat yang sama.

·     Hak hukum (legal right) adalah hak yang didasarkan atas sistem hukum Negara dan Undang-Undang Dasar Negara yang bersangkutan.

·   Hak moral atau kemanusiaan (moral human right) berkaitan dengan kepentingan individu selama tidak melanggar hak-hak orang lain.

· Hak kontraktual (contractual right) mengikat individu yang membuat kesepakatan/kontrak bersama dalam wujud hak dan kewajiban tiap kontrak.

5)      Teori Keutamaan

Teori keutamaan tidak menanyakan tindakan mana yang etik dan mana yang tidak. Teori ini tidak menanyakan suatu tindakan melainkan berangkat dari pertanyaan mengenai sifat-sifat atau karakter yang harus dimilki seseorang agar disebut sebagai manusia utama dan sifat-sifat karakter yang mencerminkan manusia hina. Karakter/sifat utama didefinisikan sebagai watak yang melekat pada diri seseorang dan memungkinkan orang tersebut bertingkah laku dengan moral yang baik. Manusia hina adalah manusia yang selalu melakukan tingkah laku buruk secara amoral. Sifat keutamaan, antara lalin: kebijaksanaan, keadilan, dan kerendahan hati. Untuk pelaku bisnis, sifat utama yang perlu dimiliki ialah: kejujuran, kewajaran, kepercayaan, dan keuletan.

6)      Teori Etika Teonom

Setiap manusia memiliki tujuan kebahagiaan yang bersifat duniawi, selain itu manusi beragama juga memiliki tujuan memperoleh kebahagiaan surgawi. Teori etika teonom dilandasi bahwa karakter moral manusia ditentukan secara hakiki oleh kesesuaian hubungannya dengan kehendak Tuhan. Perilaku manusia secara moral dianggap baik jika sepadan dengan kehendak Tuhan dan dianggap tidak baaik jika tidak mengikuti aturan (melanggar) aturan dalam kitab suci.

d.      Egoisme

Menurut Rachel (2004), egoisme memiliki dua konsep, yaitu egoisme psikologis dan egoisme etis. Egoism psikologis adalah teori yang menyatakan bahwa tindakan manusia dimotivasi oleh kepentingan berkutat didi (sef service). Menurut teori ini, setiap manusia hanya peduli pada dirinya sendiri, semua tindakan manusia yang terkesan luhur atau suka berkorban hanya sebuah ilusi. Tidak ada tindakan yang sungguh untuk peduli pada orang lain dan mengutamakan kepentingan orang lain dengan mengorbankan kepentingan diri sendiri (altruism).

Egoism etis adalah tindakan yang dilandasi oleh kepentingan diri sendiri (self-interest). Tindakan berkutat diri memiliki ciri mengabaikan atau merugikan kepentingan orang lain, sedakangan tindakan mementingkan diri sendiri tidak tentu akan merugikan kepentingan orang lain. Berikut ini adalah pokok pendangan egoism etis:

a)      Egoism etis berkeyakinan kepentingan diri adalah satu-satunya tugas.

b)      Egoisme etis tidak membela kepentingan diri sendiri maupun kepentingan orang lain.

c)      Egoisme etis tidak menyatakan untuk menghindari menolong orang lain.

d)  Bisa saja tindakan menolong orang lain dianggap sebagai tindakan menolong diri sendiri (memenuhi kepentingan diri) karena mungkin saja kepentingan orang lain tersebut bertautan dengan kepentingan diri sendiri.

e)  Tindakan menguntungkan orang lain dianggap benar apabila tindakan tersebut juga menguntungkan diri sendiri.

2.      Dalam menciptakan etika bisnis ada beberapa hal yang perlu diperhatikan, antara lain ialah: pengendalian diri dan pengembangan tanggung jawab sosial (social responsibility) jelaskan! Yang dimaksud dengan pengendalian diri adalah sikap dimana seorang pebisnis dapat mengatur dirinya sendiri untuk tidak melakukan tindak kecurangan dalam berbisnis. Setiap orang yang berbisnis pasti menginginkan keuntungan, bukan kerugian, tetapi tidak berarti seseorang pelaku bisnis harus mendapatkan keuntungan meski dengan melakukan kecurangan. Sedangkan pengembangan tanggung jawab (social responsibility) adalah suatu sikap dimana pelaku bisnis harus peduli terhadap keadaan masyarakat sekitar. Bentuk kepedulian pelaku bisnis terhadap masyarakat sekitar bukan hanya berupa sumbangan uang atas nama perusahaan, seperti memberikan beasiswa, perbaikan jalan, menjaga kelestarian lingkungan sekitar. Bukan hanya itu saja, pelaku bisnis diharapkan tidak menggunakan kesempatan seperti excess demand untuk menjual dengan harga tinggi agar mendapatkan keuntungan berlipat kali ganda. Jadi pelaku bisnis diharapkan dapat mengembangakan dan memanifestasikan tanggung jawab terhadap masyarakat meskipun memiliki kesempatan-kesempatan untuk memperoleh keuntungan besar.

References:

http://kbbi.web.id/

http://staff.uny.ac.id/sites/default/files/pendidikan/Amanita%20Novi%20Yushita,%20S.E./TEORI%20ETIKA.pdf

http://eprints.undip.ac.id/4907/1/Etika_Profesi.pdf

http://stiepena.ac.id/wp-content/uploads/2012/02/pena-fokus-vol-2-no-1.pdf

opinion about my english skills

Since I was in elementary school, my sisters told me to learn English by the music or film. We always watch film using English subtitle and hearing foreign music. If there is an unknown word for me, I always ask my sisters the meaning of that word. That’s a fun way to learn English. You can practice you listening, reading and speaking. I learnt English well by those methods.

Besides learning by that method, learning English in school was very improving my English skill. It is because we always learn it every week so we always practice English. I always got a good score in English lesson. I have taken an English course when I was in second year on senior high school. But I just took my course for one year.

In university, I just learn English in the first year (2 semesters) and in the third year (2 semesters). Because the lesson was rarely being learned, it makes my English skills decreasing. My English is not improving especially my vocabulary. I think I should more listening music, watching film, reading books in English.

My Goals after graduating

I like accountancy since I first studied it in my junior high school. That is why today I’m in this university, majoring accountancy. When my lecture gave a question “what will you do after graduate from this university”, I ask myself ‘what I am gonna to be?” before I go to university, I dreamed about being an auditor, but after I learned about auditing I feel that auditor is not match for me, I even don’t understand about that subject hehe.

I have done an annual tax report project for two small companies. I felt enjoy doing that even though it was a new for me so I got a several problems doing that, but I have done that project and makes me want a another tax project. My niece who has worked in tax consultant said that we’re gonna have a lot experience doing this job because as a consultant we handle not only one company, but many companies. Those companies have a different sector so we can learn about accountancy and tax.

Hearing that makes me feel that maybe that job is what I want. The important thing about working is you have to love that job so you can give an effort and you will always giving your best on it. So, I think after I graduate from this university I will search a job in tax consultant. I love accountancy, I love tax J

My Opinion about Indonesia President Election

Indonesia is getting ready for president election which held on 9 July 2014. There are two rival candidates selected in this election, they are Prabowo Subianto – Moh Hattarajasa and Joko Widodo – Jusuf kalla. The chosen candidate will replace Susilo Bambang Yudhoyono - Boediyono who has done his job as a president and a vice president for ten years.

Prabowo-Hatta’s vision is to develop an Indonesia that is united, sovereign, fair and prosperous, as well as dignified. Prabowo has a good skill in speech. Based on his military experience he has a strong determination when do something. Hattarajasa once held a position in government as minister.

Jokowi-JK’s vision is the creation of an Indonesia that is sovereign, independent and has an identity based on ‘gotong royong’- it suggests that national development is something done by the nation, not the state. Jokowi is a no active DKI Jakarta Governor. He has known as a humble man. He has many awards for his success work. Jusuf Kalla was being a vice president. He succeed resolve Aceh conflict and Poso.

I believe that both Prabowo and Jokowi have a good vision for Indonesia. Whoever being the chosen president should do their best for bringing Indonesia as a prosperous and independent country. They should do this honor job from God. As well as the president work for this country, Indonesian should work together developing this country.

“A king’s glory is the abundance of people, but the lack of subjects is the ruin of a ruler.”

Reference:

http://www.lowyinterpreter.org/post/2014/06/04/Prabowo-Jokowi-policy-compared.aspx?COLLCC=2931017390&

http://www.thejakartapost.com/news/2014/05/28/jokowi-and-prabowo-climate-change.html

http://www.about-indonesia.us/2014/05/vision-and-mission-of-candidates-for.html

The Origin Story about Indonesian Food

GUDEG

Since many years ago Gudeg become the most popular culinary Jogja. Lots of different kinds Gudeg today. Not only Gudeg Sentra, almost every corner of the city of Yogyakarta serves dishes made from young jackfruit. Warm dry became one of the souvenirs of the most sought after by foreign tourists and local travelers.

“Big jackfruit” (= Giant Jackfruit) designation to Yogyakarta for culinary gudegnya Gudeg are so popular. Delicious cuisine made from young jackfruit as a food must for anyone who was visiting the tourist paradise on the island of Java.
Gori or young jackfruit sap cleaned in such a way and then cooked in coconut milk with herbs and native spices for hours. Once cooked, Gori become soft, slightly sweet with spices mixed with the sauce is so thick. Usually served warm with spicy sambal goreng cowhide called krecek, eggs pindang, tofu and tempeh bacem, as well as chicken or chicken bacem opportunistic. As a final touch, it feels incomplete if not watered areh Gudeg savory provide distinctive taste that is second to none. Hmm …. lezaatttossss ….

Glimpse of the History of Gudeg Yogyakarta

Maybe for most people, Gudeg only food made from young jackfruit. But there are important historical we need to know of this simple meal. Of simple food made from young jackfruit is stored myriad of stories about the origins of popular foods to date.

Native warm for some people of Yogyakarta. Gudeg rice, so we call the traditional food of Yogyakarta people that continue to exist until now. According to Yogya, ancient people knew only one kind of Yogya Gudeg, the warm wet. Warm dry afterwards known, about 57-something years from today. This was after the people of Yogya started carrying it out as souvenirs. And in kreasikan with taste and other forms. The advantage, Gudeg home industry has grown as a traditional food in Yogya. Then based on the literature of the history of the Islamic Mataram written by Haji de Graf, cuisine Gudeg not even known. In part when Ki Ageng archery do the commandment of the village bedhol Hadiwijaya Sultan of Surakarta region to Mentaok Alas, into the Kotagede, known as the old capital of Mataram. Before getting into Kotagede, the group met at the archery Ageng Ki Ki Gede Karanglo Opak River. Group of distinguished guests are asked to cross all berbasuh in the river, which is believed will soon dispose of exhausted and tired. After crossing, the group was received at the residence of Ki Gede Karanglo, were treated to treat rice with side dishes.

Haji de Graf is very detailed and ‘beautiful’ describes what is presented to the Ki Ageng archery and his entourage, which pecel vegetables, nuts and peanut brittle dent or vegetable marigolds. Of course this also raises questions and mysteries that deserve further disclosed. Why is the history of vegetable pecel in Yogya actually lost. Precisely known even Madison, who then called the ‘City of Pecel’. Even now people are more familiar with the city of Yogyakarta Gudeg. In fact, because there are sources of literature should be able to claim the Yogya region as pecel vegetable origin.

Back again to the matter Gudeg, when we discuss the possible provision of food is a fight for the troops stormed the Sultan Agung at Batavia, was also not exactly regarded as such. Especially not found any literature that mentions this. As mentioned at the beginning, in the past Yogya people are not familiar with the usual dry Gudeg kendil placed, as well as durable taken out of town.

In the first attack to Batavia in the year 1726-1728, defeated the troops of Sultan Agung. After discussion with his advisers and commanders of war, the defeat of his troops are dying because of hunger and fatigue. In conclusion, the troops they need to stay strong until the rice to Batavia.

Then finally the attack by Sultan Agung’s second, made in the areas of logistics in the northern coast. From this came the so-called Batang, Brebes, Bumiayu and others, who became the granary of rice for the troops. What about side dishes, so what can be cooked in the logistics area. Not necessarily Gudeg, moreover there is no dry Gudeg. In addition, according to information from the sultan’s palace courtiers who are elderly, Gudeg menu does not come from the palace. Unlike stup corn, which was from the palace because it is one of the sultan Klangenan.

source: http://yusitiningrum.wordpress.com/2012/03/05/gudeg-yogyakarta/

KERAK TELOR

Kerak telor (English: Egg crust) is a Betawi traditional spicy omelette dish inIndonesian cuisine. It is made from glutinous rice cooked with egg and served withserundeng (fried shredded coconut), fried shallots and dried shrimp topping. It is considered as a snack and not as a main dish. The vendors of kerak telor are easily the most ubiquitous during annual Jakarta Fair and it has also become a must-have menu item for visitors at the event.

In the Colonial era, kerak telor was a privileged food and was served in big parties for colonial government or rich Betawi. According to gastronomy expert Suryatini N. Ganie, kerak telor was created in order to make glutinous rice more tasty and satisfying. In modern day, kerak telor vendors no longer dominated by native Jakartans, some of them come from Padang, Tegal, Garut and Cimahi.

In the Colonial era, kerak telor was a privileged food. It was served in big parties held by colonial government as well as rich Betawi. The recipe as well as the profession as kerak telor vendor had been passed from generation to generation. The most skillful kerak telor vendors usually come from Mampang, a small area in South Jakarta, called Betawi Mampang.
It is a sad fact that the Betawi is gradually push out of the centre of the city, mainly due to economic reasons. Most of their land had been sold to property developer and on that land now stand many skyscrapers. Along with the diminishing Betawi community, the real original kerak telor is becoming harder to find. Many of the vendors now start taking over family business of selling kerak telor at a very young age, sometime right after finishing high school. 

source: http://denydarmawanblog.blogspot.com/2011/11/kerak-telor.html

BIKA AMBON

Made from ingredients such as tapioca and sago flour, eggs, sugar and coconut milk, Bika Ambon generally sold in pandan flavour, although now available also other flavors like banana, durian, cheese, chocolate.

Although the name contains the word “Ambon”, the name of an island and its largest city, Bika Ambon is widely known as the specialty cake of Medan in North Sumatra and often brought as a gift by those whom visited the city. The origins of Bika Ambon are not known, however there is some speculation that they came to Medan through Ambonese traders, where the locals took a liking to it. Mojopahit Street, Medan Petisah is a most famous sales region of Bika Ambon in Medan, North Sumatra. There are at least 40 stores that sell this kind of cake.

Because I like its chewy texture, I was surprised to find that my management board are afraid to eat it. It’s a little too fattening, it seems. But, it’s really yummy. Spongy-yummy. To indulge in this, I don’t mind exercising a bit more.

source: http://surfingbutterfly.wordpress.com/2012/11/26/bika-ambon-indonesian-yeast-cake/

PEMPEK

Pempek or Empek-empek is typical Palembang food made from fish and sago. Actually it is difficult to say that its center is Palembang pempek because almost in all areas in South Sumatra produce it.Presentation pempek sauce accompanied by brownish black, called vinegar or cuko (Palembang language). Cuko made from boiled water, then add brown sugar, shrimp, dried shrimp and crushed chili, garlic, and salt. For the indigenous people of Palembang, cuko than once made spicy to increase appetite. But with the entry of migrants from outside the island of Sumatra is now commonly found cuko with a sweet taste for those who do not like spicy. Cuko can protect teeth from caries (damage layer of email and dentin). Because in one liter of broth solution pempek there are usually 9-13 ppm fluoride. a complement to the distinctive taste of this meal is a slice of fresh cucumber dice and yellow noodles.Type pempek famous is "pempek submarine", which is chicken wrapped in egg batter and fried pempek in hot oil. There are others such as pempek lenjer, pempek round (or known by the name "ada'an"), pempek fish skin, pempek pistel (young papaya slices in it that has been boiled with herbs), pempek small eggs, and pempek curly.Pempek could very easily be found throughout the city of Palembang. Pempek sold everywhere in Palembang, one selling at a restaurant, there is alongside a road, and also there is a bear. Canteens in all schools / workplace / campus there must be a sell pempek. In the 1980s, ordinary pempek seller carry a basket full pempek Kilkenny City while traveling on foot peddle food. Pempek now there are two types: regular and Parempek Pempek, a mixture between Pare and Pempek.HistoryHistorically, there have been pempek in Kilkenny since the entry of Chinese immigrants to Kilkenny, that is around the 16th century, when Sultan Mahmud Badaruddin II ruled in the sultanate of Palembang-Darussalam. Name empek-empek or pempek believed to have originated from the term "stale", which is the term for an old man of Chinese descent.Based on folklore, about the year 1617 a 65-year-old musty living in the Assembly (the banks of Musi River) are concerned witnessed an abundance of fish catches in the Musi River that has not been entirely put to good use, only limited to fried and dipindang. He then tried another treatment alternative. He minced fish meat mixed with tapioca flour, which produced the new food. The new food peddled by the musty by cycling around the city. Because the seller was called as "pitch ... stale", then the food came to be known as empek-empek or pempek. [1]But this folklore should be explored further because of new cassava Portuguese introduced to Indonesia in the 16th century. Also velocipede (bicycle) recently recognized in France and Germany in the 18th. In addition, new-born Sultan Mahmud Badaruddin 1767. Also cassava as raw material for new sago known in Portuguese colonial era and new cultivated commercially in 1810. Although it is very likely pempek is an adaptation of Chinese food such as fish meatballs, kekian or ngohyang.Initially made from fish pempek Belida. However, with increasingly scarce and expensive price Belida fish, the fish are replaced with cork fish that are cheaper, but with a sense that still tasty.In further developments, used also other types of river fish, such as fish putak, toman, and persuasion. Marine fish species are also used as Tenggiri, Red Snapper, parang-parang, yellow tail, and the fish. Also existing use dencis fish

 From one batter pempek, there are many foods that can be produced, depending both on the composition and final processing and presentation patterns. Among these are Laksan, Tekwan, Models, and Celimpungan. Celimpungan Laksan and served in soup containing coconut milk, while the model and tekwan served in broth containing elephant ears, head of the shrimp, and other spices. The new variant also has begun to be made of people, such as Susan in Jelambar Pempek creations that make pempek cheese, beef meatball pempek, pempek pempek sausage and cheese baked roll on non-stick skillet.

source: http://javahistorys.blogspot.com/2011/05/pempek-history.html

BIR PLETOK

This Betawi Version of beer only cost you Rp 13,000 per bottle. Madefrom ginger, sugar, cardamom, cloves, cinnamon and secang wood, Bir Pletok is a non-alcohol drink with a delicious excotic flavour and commonly perceived as a health tonic among the Betawi People. There’s an interesting story about the origin of Bir Pletok . During the Dutch colonial days in Batavia, the Betawi people noticed that the Dutch loved to perty and alcoholic drinks were always included. Thus inspired, the Betawi people then created their own beer, which also later served as a party drink. Bir Pletok is non-alcoholic, as the religious Betawi people don’t drink alcohol. Back in those days, Bor Pletok was made using a hollow piece of bamboo, thus this process produced the repetitive “pletok,pletok..” sound. And that is how Bir Pletok got its name

source: http://sintia-trijayanti.blogspot.com/2012/06/modern-native-jakartan-simply-take-look.html

Error Correction

1.    Either cars or motorcycles need the regular services.

     Either cars or motorcycles need the regular service.

2.    There is some computers sold in Mangga Dua.

 There was some computer sold in Mangga Dua

3.     My mother said that she will has a handgifts from my father

 My mother said that she will have a hand gift from my father.

4.     The majority of teachers is going to go to Bogor.

 The majority of teacher is going to go to Bogor.

5.     The broken windows in my room needs to be  repaired.

 The broken window in my room needs to be repaired.

Cara, Panduan Mencoblos untuk Pemilu 9 April 2014 (Video)

Ayo Mencoblos untuk Masa Depan Indonesia

Ayo gunakan hak pilihmu tanggal 9 April 2014 nanti dengan CERDAS dan BIJAKSANA untuk menentukan MASA DEPAN bangsa kita, INDONESIA!!