Tugas 2 Etika Profesi Akuntansi

1. FAKTOR-FAKTOR APA SAJA YANG MEMPENGARUHI ETIKA BISNIS CORPORATE ?

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.

c.       Perilaku Organisasi : Dasar etika bisnis adalah bersifat kesadaran etis dan meliputi standar – standar perilaku. Banyak organisasi menyadari betul perlunya menetapkan peraturan-peraturan perusahaan terkait perilaku dan menyediakan tenaga pelatih untuk memperkenalkan dan memberi pemahaman tentang permasalahan etika.

2.      CONTOH KODE ETIK DALAM BISNIS!

            Matahari berkomitmen untuk mempraktikkan prinsip-prinsip tata kelola perusahaan yang baik seperti
transparansi, akuntabilitas, bertanggung jawab, mandiri, adil dan menjunjung kesamaan hak sebagaimana tercantum di dalam Kode Etik Perseroan. Nilai-nilai ini tercermin di dalam Pedoman Perilaku, yang menjadi panduan bagi Tim Manajemen, Direksi, Dewan Komisaris dan seluruh karyawan dalam menjalankan tugas sehari-harinya dengan mengimplementasikan standar perilaku dalam interaksi mereka dengan karyawan lain, pemegang saham, pemasok dan pejabat setempat. Pedoman Perilaku menghimbau karyawan untuk:

a.       Meningkatkan akuntabilitas, transparansi, dan kepatuhan kepada hukum dan peraturan yang berlaku

b.      Melakukan tugas tingkat profesionalitas tinggi dan berintegritas

c.       Menghindari pemberian ataupun menerima hadiah Perseroan lain dan suap

d.      Menghindari kegiatan yang dapat menimbulkan konflik kepentingan dengan pekerjaannya

e.       Melindungi informasi milik Perseroan, baik selama kerja maupun sesudah tidak bekerja lagi di Perseroan

Pedoman Perilaku disosialisasikan secara rutin ke seluruh bagian dari Perseroan, dan semua karyawan yang
sedang bekerja maupun yang baru akan bekerja harus menandatangani Pedoman Perilaku ini setidaknya setiap dua tahun sekali. Setiap karyawan tahu bahwa jika terjadi pelanggaran Pedoman Perilaku, Perseroan akan mengambil tindakan disipliner termasuk pemutusan hubungan kerja. Selain itu, Pedoman Perilaku juga ditinjau dan diperbarui secara berkala untuk menjamin keselarasannya dengan tujuan pemberlakuan Pedoman Perilaku, yakni untuk:

1.      Mengintegrasikan nilai-nilai Perseroan ke dalam praktik bisnis yang etis yang dilakukan karyawan agar sejalan dengan visi dan misi Perseroan.

2.      Mendeskripsikan dengan jelas nilai-nilai Perseroan dan perilaku yang harus diikuti oleh seluruh karyawan dan melaksanakan tugas dan tanggung jawab sehari-harinya.

3.      Memberikan panduan dasar bagi semua tingkatan karyawan dalam Perseroan mengenai interaksi antara Perseroan dan karyawan, pemegang saham, pemasok, Pemerintah dan pemangku kepentingan lainnya.

3.       APA KETERKAITANNYA KODE ETIK BISNIS DENGAN KODE ETIK AUDITOR?

Karena kode etik merupakan seperangkat aturan atau norma atau pedoman yang mengatur perilaku setiap individu. Maka, keterkaitannya kode etik bisnis dan kode etik auditor yaitu untuk  memenuhi tanggung jawab dengan standar profesionalisme tinggi, untuk mencapai tingkat kinerja tinggi dengan orientasi kepada kepentingan public.

http://www.matahari.co.id/about/index/kode-etik-perusahaan

https://yuyunchelsea.wordpress.com/2013/11/03/etika-bisnis/

Etika Profesi Akuntansi

Kredit Macet Rp 52 Miliar, Akuntan Publik Diduga Terlibat

Selasa, 18 Mei 2010 | 21:37 WIB

JAMBI, KOMPAS.com – Seorang akuntan publik yang membuat laporan keuangan perusahaan Raden Motor untuk mendapatkan pinjaman modal senilai Rp 52 miliar dari BRI Cabang Jambi pada 2009, diduga terlibat kasus korupsi dalam kredit macet.

Hal ini terungkap setelah pihak Kejati Jambi mengungkap kasus dugaan korupsi tersebut pada kredit macet untuk pengembangan usaha di bidang otomotif tersebut.

Fitri Susanti, kuasa hukum tersangka Effendi Syam, pegawai BRI yang terlibat kasus itu, Selasa (18/5/2010) mengatakan, setelah kliennya diperiksa dan dikonfrontir keterangannya dengan para saksi, terungkap ada dugaan kuat keterlibatan dari Biasa Sitepu sebagai akuntan publik dalam kasus ini. Hasil pemeriksaan dan konfrontir keterangan tersangka dengan saksi Biasa Sitepu terungkap ada kesalahan dalam laporan keuangan perusahaan Raden Motor da lam mengajukan pinjaman ke BRI.

Ada empat kegiatan data laporan keuangan yang tidak dibuat dalam laporan tersebut oleh akuntan publik, sehingga terjadilah kesalahan dalam proses kredit dan ditemukan dugaan korupsinya. “Ada empat kegiatan laporan keuangan milik Raden Motor yang tidak masuk dalam laporan keuangan yang diajukan ke BRI, sehingga menjadi temuan dan kejanggalan pihak kejaksaan dalam mengungkap kasus kredit macet tersebut,” tegas Fitri.

Keterangan dan fakta tersebut terungkap setelah tersangka Effendi Syam diperiksa dan dikonfrontir keterangannya dengan saksi Biasa Sitepu sebagai akuntan publik dalam kasus tersebut di Kejati Jambi.

Semestinya data laporan keuangan Raden Motor yang diajukan ke BRI saat itu harus lengkap, namun dalam laporan keuangan yang diberikan tersangka Zein Muhamad sebagai pimpinan Raden Motor ada data yang diduga tidak dibuat semestinya dan tidak lengkap oleh akuntan publik.

Tersangka Effendi Syam melalui kuasa hukumnya berharap pihak penyidik Kejati Jambi dapat menjalankan pemeriksaan dan mengungkap kasus dengan adil dan menetapkan siapa saja yang juga terlibat dalam kasus kredit macet senilai Rp 52 miliar, sehingga terungkap kasus korupsinya.

Sementara itu pihak penyidik Kejaksaan yang memeriksa kasus ini belum maumemberikan komentar banyak atas temuan keterangan hasil konfrontir tersangka Effendi Syam dengan saksi Biasa Sitepu sebagai akuntan publik tersebut.

Kasus kredit macet yang menjadi perkara tindak pidana korupsi itu terungkap setelah kejaksaan mendapatkan laporan adanya penyalahgunaan kredit yang diajukan tersangka Zein Muhamad sebagai pimpinan Raden Motor. Dalam kasus ini pihak Kejati Jambi baru menetapkan dua orang tersangka, pertama Zein Muhamad sebagai pimpinan Raden Motor yang mengajukan pinjaman dan tersangka Effedi Syam dari BRI yang saat itu menjabat sebagai pejabat penilai pengajuan kredit.

Tanggapan :

Seorang akuntan publik (Biasa Sitepu) sudah melanggar prinsip kode etik yang ditetapkan oleh KAP ( Kantor Akuntan Publik ). Biasa Sitepu telah melanggar kode etik. Dalam melakukan tugasnya, Biasa sitepu tidak profesional sebagai seorang akuntan, dia mudah dipengaruhi oleh pihak lain dan telah bersikap tidak jujur, sehingga telah timbul berbagai kecurangan yang mengakibatkan masyarakat menjadi tidak percaya lagi. Biasa Sitepu selaku seorang akuntan publik harus bertindak professional dalam tugasnya apabila ada keganjalan dalam laporan keuangan perusahaan Raden Motor, beliau harus dengan jujur mengakuinya. Dan seharusnya, perusahaan Raden Motor membuat laporan keuangan yang diajukan ke BRI dengan lengkap, serta dari pihak Effedi Syam (yang saat itu menjabat sebagai penilai pengajuan kredit) harus lebih teliti lagi dalam melakukan pengajuan kredit terhadap Zein Muhamad.

·                     Etika profesi adalah sikap etis sebagai bagian integral dari sikap hidup dalam menjalankan kehidupan sebagai pengemban profesi serta mempelajari penerapan prinsip-prinsip moral dasar atau norma-norma etis umum pada bidang-bidang khusus (profesi) kehidupan manusia. Etika profesi sangatlah penting, karena dengan memiliki etika yang baik, maka dapat dengan mudah pula dalam menyelesaikan suatu masalah,  dengan adanya etika profesi, penyimpangan-penyimpangan yang mengakibatkan terjadinya ketidakadilan tidak akan terjadi. Karena Ketidakadilan dan ketidaksesuaian yang dirasakan oleh orang lain akan mengakibatkan hilangnya respek serta kepercayaan yang pantas diberikan kepada para elite profesional ini yang berdampak buruk, karena kepercayaan merupakan suatu dasar yang dipakai dalam suatu pekerjaan.

·                     Jika di suruh membandingkan lebih penting mana antara etika atau kemampuan pribadi, maka saya akan memilih etika lah yang lebih penting. Karena etika merupakan modal utama moralitas kita pada kehidupan yang menuntut kita berbuat baik. Etika yang baik, mencerminkan perilaku yang baik pula. Dengan adanya etika, dapat membuat diri kita menjadi lebih bertanggung jawab, bersikap adil serta responsif terhadap sesama.

Sumber :

http://regional.kompas.com/read/2010/05/18/21371744/Akuntan.Publik.Diduga.Terlibat

https://csagboyz.wordpress.com/2015/11/08/pengertian-etika-profesi-serta-profesionalisme/

Passive Voice

"Haunted"

The house was built in the middle of the 18th century and some signs could still be found that it had once been a famous meeting place for people who liked playing card games. By the time it was bought by my aunt and uncle some two hundred years later it had been owned by a long list of different people whose names are recorded on the title deeds. As it is situated by the sea, it became a favourite place for various members of the family to visit. It also had an added attraction — it was haunted, at least so my uncle said.

To this day of course it never had been proved. The story according to my uncle was that at certain times of the day, incidentally at all times when the house was only occupied by him a small figure appeared at the bottom of the stairs in the shape of an old lady and held firmly in her hands what appeared to be a walking stick. She waited a moment, looked up the stairs, climbed a few steps to check as if she was being watched and then suddenly she could no longer be seen.

At this stage in the story it must be pointed out that my uncle was a man blessed with a vivid imagination. Once he even convinced his wife shortly after they got married that he was hypnotized when they visited the theatre. This turned out to be his excuse for falling asleep because he was bored. She could not be persuaded. But he was quite definite about the little old lady. "You just wait" he used to say "till you see her. Then you will be convinced. " The trouble with the younger generation is that they refuse to believe anything unless it it is presented to them on a plate. He claimed that he was endowed with special psychic powers because he was the seventh son of a seventh son. That was a fact that couldn't be disputed. Personally, I didn't believe a word about this so-called ghost. But then when you are invited to someone's house you have to be polite.

I had just finished at university and had a couple of weeks holiday before I started my first full-time job when I was invited by my aunt and uncle to stay for a few days at the famous haunted house. "You are given freedom of the house while you're here", my uncle had said, "and you can carry out any investigations you like concerning our "house ghost" — that was how the old lady was referred to because I want you of all people to to be conviced of the authenticity of this apparition." Somehow I was a highly respected member of the family and my uncle firmly believed that my word was accepted. The first two days, no sign was given of the "ghostly" old lady. On the third day my aunt and uncle asked me if I wanted to come on a lengthy shopping expedition because their supplies now had been exhausted and they had to travel some twenty miles to the nearest town that had a supermarket. This ritual regularly was carried out once a month. I declined the offer as I had decided it was time for me to go for a swim in the sea. Before they left, meaningful glances were exchanged between my aunt and uncle as if they both expected to hear some news from me when they got back. As they left, my uncle turned and said, "You will be suprised at what happens, while we are away."

I went for my swim but the sea was very rough and I constantly was pushed on to the beach by the waves. I gave up in the end and made my way back to the house, got washed and dressed, had a bite to eat and sat on the most comfortable chair to watch television. After what seemed like a few minutes, I was aware of an unusual sound as if pieces of material were rubbed together. I got up from the chair and walked into the hall. I was quite taken aback with what confronted me. There, at the bottom of the stairs was the celebrated little old lady carrying her walking stick and holding a pack of cards. For some strange reason I wasn't frightened at all by this apparition. I went up to her and quite calmly asked her, "Will you come in and join me in the sitting room." She too showed no sign of being disturbed by my casual invitation. "I should be delighted" she replied "and perhaps you could be persuaded to join me in a game of cards." We got on like a house on fire but strange as it may seem, the subject of ghosts or haunting wasn't mentioned and we played one game of cards after the other as if it was the most natural thing in the world. I think Iwas dealt some terrible cards because I kept on losing and in the end my guest was obviously getting bored by the lack of competition. A little later she complained of tiredness and left the room.

When they returned, I told my uncle that the little old lady had made an appearance but I didn't go into the card games and our little chat. He was overwhelmed by the news. It changed his life. Till his dying day he regaled all visitors with the story of the ghostly lady and then added with a broad grin, "It is not just me, you know, the story was verified by my nephew."

Well, I did spend a lovely holiday there, they were both very kind to me and no harm was done. You see it depended on the way «made an appearance» is interepreted. After my vigorous swim I'd sat down in front of the television and fallen asleep and well — I have to confess — I simply dreamt the whole thing.

1.    By the time it was bought by my aunt and uncle (past tense)

2.    it had been owned by a long list of different people (past future)

3.    the house was only occupied by him (past tense)

4.    I was invited by my aunt (past tense) 

5.    I constantly was pushed on to the beach by the waves.(past tense)

6.    I wasn't frightened at all by this apparition.(past tense)

7.    He was overwhelmed by the news (past tense)

8.    the story was verified by my nephew. (past tense)

Opinion and Solution (softskill bahasa inggris bisnis 2)

People in Indonesia are less interested in capital market investment

Indonesian people's interest to invest in the stock market is still low compared to neighboring countries in Southeast Asia, such as Singapore and Malaysia.

"This was due to lack of knowledge society, as well as they have been victims of fraud from which many illegal investment institutions operating in the area," said Director of Indonesia Stock Exchange Friderica Widyasari Dewi, at a meeting "Investment Candidates Forum" Friday, in london.

He said of the total population in Indonesia reached 240 million people, the desire of citizens to invest only about one million. Among these 400 thousand in the capital market, 500 thousand in mutual funds, and the rest in ORI (ritail state bonds).

”If calculated from the total population is still small,only just around half a per cent of that amount. Therefore, we will continue the program (sosialization) to areas in Indonesia," he said.

Friderica Dewi said that until now the people of Indonesia not really know the benefit of invested in official institutions, such as capital markets and mutual funds. People have money, some income to set aside savings in banks.

In fact, he said, if you can invest in one of these institutions you can get the  benefit more than just saving money in the bank.

"Therefore we will continue to provide insight and understanding through education to areas related methods and mechanisms to invest correct. Indeed, if there is a risk investing tide, depending on the sale of shares in the capital market," he said

·        Opinion :

There are some factor about many people in Indonesia who not interest in investmen.  First of all,  small per capita income. Even tough investment costs are now cheap, per capita income of Rp 3 million a month is considered scant. People still put a lot of though in saving, let alone in investment right?

Second, people don’t know how to investment. This is the reason that absolutely classic. Where can i buy the shares ? How to do it ? Do you have to buy through a bank ?  Many people who interested in invesment, but do not know how.

Third,  people didn't have capital to investment. In the perception of many people maybe investing is the business  that people should be have a lot of money for beginning capital.

And then, some people already detterent to investing again, because their first ever loss in investing, so they are recommended people to stay away from this one field. I don’t  know the reason some people could give up doing business shares, other than shares they had treated it as a gamble since the start of trading. And they lost! Of course, it is because their mindset are a big mistake.

So many reasons put forward actually a reflection of ignorance due to lack of socialization and education capital markets.

·        Solution

There are several ways that Indonesian society is growing interest to invest. For example is with in the seminar invented. such as educational seminar on capital markets. which aims to introduce capital market and encourage the younger generation to make the capital market as an investment vehicle.

interesting material about investing, such as the types of investment, the benefits and risks of investing, stages or steps to start investing along the direction of a good investment and how not to be fooled bulging investment.

And then, creating a National Movement to mobilize the community to consciously invest by providing an understanding of the need to invest. Equip people with the knowledge and the correct way to invest, for example is investment in the capital market through socialization and education programs.

Sumber :

http://www.antaranews.com/berita/397667/masyarakat-indonesia-kurang-minati-investasi-pasar-modal