Etika Profesi Akuntansi

SOAL :
1.Bagaimana pendapat saudara tentang pernyataan “Kompetisi Lambang Ketamakan” ?
2.Berikan contoh Penerapan Moral dalam dunia bisnis diera pasar bebas saat ini min5 ?
3.Sebutkan contoh dari situasi benturan kepentingan dalam dunia bisnis min 4 dari 8 kategori ?

JAWAB :

1. menurut pendapat saya pernyataan “Kompetisi Lambang Ketamakan” konsep tersebut tidak sepantasnya diterapkan karena tidak mencerminkan penerapan moral atau etika yang seharusnya ada atau dimiliki oleh mereka yang terlibat didalam dunia bisnis atau dimanapun juga karena konsep tersebut dapatlah menjadikan seseorang untuk terus berusaha untuk menjadi yang terbaik dengan cara apapun baik itu positif maupun negative, yang bisa merugikan orang lain bahkan bisa menjatuhkan dirinya sendiri.Mungkin dengan cara itu manusia ingin mencari kepuasaan dengan caranya sendiri tanpa memikirkan resiko yang di dapat.

2. * Mampu menyatakan yang benar itu benar
pelaku bisnis itu memang tidak wajar untuk menerima kredit karena persyaratan tidak bisa dipenuhi, jangan menggunakan "katabelece" dari "koneksi" serta melakukan "kongkalikong" dengan data yang salah. Juga jangan memaksa diri untuk mengadakan “kolusi" serta memberikan "komisi" kepada pihak yang terkait.

* Mempertahankan jati diri dan tidak mudah untuk terombang-ambing oleh pesatnya perkembangan informasi dan teknologi.

* Menumbuh kembangkan kesadaran dan rasa memiliki terhadap apa yang telah disepakati.

* Menciptakan persaingan sehat.

* Konsekuensi dengan peraturan yang telah disepakatio sebelumnya.

3. * Segala penerimaan dari keuntungan , dari seseorang / organisasi / pihak ketiga yang berhubungan dengan perusahaan
contoh :Menerima bingkisan dari seorang klien yang ditunjukan untuk pegawainya bukun untuk perusahaan tempat pegawai tersebut bekerja

* Segala penggunaan pribadi maupun berbagai atas informasi rahasia perusahaan demi suatu keuntungan pribadi, seperti anjuran untuk membeli atau menjual barang milik perusahaan atau produk, yang didasarkan atas informasi rahasia tersebut
contoh :Seorang karyawan disuatu perusahaan membocorkan rahasia perusahaan kepada temannya yang berkerja disuatu perusahaan yang bergerak dibidang usaha yang sama

* Segala posisi dimana karyawan dan pimpinan perusahaan mempunyai pengaruh atau control terhadap evaluasi hasil pekerjaan atau kompensasi dari personal yang masih ada hubungan keluarga
contoh: Seorang manajer memberikan evaluasi hasil kerja yang baik terhadap anggota keluarganya yang bekerja di perusahaan itu juga, padahal kinerja dari anggota keluarganya itu tidak sesuai dengan hasil laporan yang dilaporkan oleh manajer tersebut

* Segala hubungan bisnis atas nama perusahaan dengan personal yang masih ada hubungan keluarga (family) atau dengan perusahaan yang dikontrol oleh personal tersebut
Seorang karyawan di suatu perusahaan memasukkan anggota keluarganya untuk dapat menempati suatu posisi di perusahaan tersebut tanpa harus melewati tahapan recruitment seperti para pencari kerja lainnya

Etika profesi akuntansi

1) Contoh 3 teori etika

1. Etika Deskriptif

Secara estimologis, istilah ini mengisyaratkan bahwa pada dasarnya etika deskriptif menggambarkan atau melukiskan realitas moral atau tingkah laku serta tindakan manusia apa adanya atau sebagaimana adanya tingkah dan tindakan tersebut.

2. Etika Normatif

Etika normatif membuat prinsip etis menjadi masuk akal dan operasional sehingga dapat dipertanggungjawabkan. Pada tataran ilmu, etika normatif dapat dikelompokan dalam dua jenis, yakni etika umum atau norma moral yang berlau bagi semua orang dimanapun mereka berada dan etika khusus atau norma moral yang hanya berlaku disuatu tempat atau untuk suatu lingkup tertentu saja.

3. Etika Deontologis

Kata Yunani deon merujuk pada keniscayaan ayau keharusan atau kewajiiban. Secara etimologis, deontologi berarti ilmu atau teori tentang kewajiban. Aturan-aturan hukum dan norma keagamaan sebagai norma etika khusus juga sekaligus norma etika deontologis. Pada tataran deontologis bisa dikatakan bahwa suatu itu wajib diikuti atau harus dilakukan karena dikehendaki oleh Sang Pencipta (norma agama) atau karena disadari sebagai wajib (norma hukum).

2) Contoh etika umum dimasyarakat

· Saling menghormati antar sesame dalam masyarakat

· Mengikuti aturan yang berlaku dilingkungan sekitar, contoh : ikut melaksanakan kerja bakti.

· Tidak menghina, mencaci, dan memaki antar sesame.

· Saling tolong menolong dan ramah tamah.

· Menjaga moralitas pergaulan di dalam lingkungan masyarakat dan sekitar.

·

3) Gaya hidup hedonis adalah suatu pola hidup yang aktivitasnya untuk mencari kesenangan hidup, seperti lebih banyak menghabiskan waktu diluar rumah, lebih banyak bermain, senang pada keramaian kota, senang membeli barang mahal yang disenanginya, serta selalu ingin menjadi pusat perhatian. Saya tidak setuju jika hedonisme diterapkan pada jaman ini. Karena dari uraian di atas dapat disimpulkan bahwa bentuk dari suatu gaya hidup dapat berupa gaya hidup dari suatu penampilan, melalui media iklan, modeling dari artis yang di idola kan, gaya hidup yang hanya mengejar kenikmatan semata sampai dengan gaya hidup mandiri yang menuntut penalaran dan tanggung jawab dalam pola perilakunya. Maka akan terjadi dan menerjang kaum muda untuk tidak berpikir kritis dan tidak memiliki percaya diri.

The Differences of Education Between Indonesia and America

Education in Indonesia is centrally on the Ministry of National Education of Indonesia (Departemen Pendidikan Nasional Republik Indonesia/Depdiknas). Education system in Indonesia is Centralization. Education system in United State (USA) refers to from Government characteristic system in there that is federal by way of decentralization system by means of government states of America. The prominent leader of system education in there is department education federal government.

Education Instates in Indonesia just for certificate printing machine. A Lot of education department giving promise: graduate quickly, get certificate, and others. What can we hope from education like that? Maybe Ki Hajar Dewantoro will cry to look at education condition now. Not again to educated nation living (like wrote in UUD 45), but more similar with old machine which put outside product which difficult trade on the quality.
Education in Indonesia is more direct to prepare labor force "worker" now. Because worker’s think, all of the memorized given to students. And just for one thing: CERTIFICATE! Yeach, certificate, certificate, certificate that needed to find job. Idealism for change this condition, for teach living philosophy, and to teach the morality is limited.

Now, Education in Indonesia is very expensive. Yeach, poor people can’t enter in school! But that is the fact. “School must expensive”, that is stigma which planted in our think. Is it right??? That is not right; they who talk like that never see the condition. America, Malaysia, in fact Cuba can make their education very cheap. Likely, the most important for education just get certificate for find the job. Although, Education’s aim is building individually morality and knowledge.
In Indonesia, Ujian Akhir Nasional (UAN) became the controversy. Because UAN valuable ‘cut off’ the students who did not graduate. Other that, UAN as if requirement to graduate became ghost which frighten whoever: students, parent, and teacher.
Different with America, if students can not exhausted standard value, school can not became that reason did not graduate. Students can take next level or continuo their study. But, their must correct their value like make time for study.

This wisdom is suitable with USA consistency to become their education as human right. On January, 8th 2001, President George W Bush validated The Education Principal with name "No Child Left behind Act". All of education system in USA and than clarified with other ways for all child.

Although that, in society still did not satisfied. Like example in New York stage, there are any accusations for donation educations system more focus to child which disable. The judge declared New York is not equitable in donation education and they must make new principal which give donation more for education.

I ever read article in Internet, “Education in Indonesia is dictator education”. As we know, students must graduate from their examination to continuo their study. Moreover, the teacher never appraises and doesn’t give freedom to express their think. Students must obedient to education curriculums which hold on textbook and material to be memorize.

Different with education in America, Students get freedom for choose the lesson and students can to express all of thing which in their think. In USA, the teachers are appraising the argument without restrict the students’ creativities. With the result that students very likely go to school and very likely to do assignment from school which interest. In there every student accepted with differences and little skill appraised, with the result that students can motives for study. Creativities and initiatives is appraise, simple and strange their initiative. Motives for study develop with better, also thinking skills, initiatives, and creativities. Maybe that is making America different with Indonesia.

History of toefl

The Test of English as a Foreign Language (TOEFL) is the standardized test by which the English-language skills of non-native speakers are evaluated. The test is required by most colleges and some employers to make sure students and employees are capable of handling the linguistic challenges of cultural immersion. The test is designed by the Center for Applied Linguistics and administered by the Educational Testing Service.

Background
Based in Washington, D.C., the Center for Applied Linguistics (CAL) is a nonprofit organization committed to researching the relationship between language and culture. Founded in 1959, its first director was Charles A. Ferguson (1921-1998), who had administered similar programs in the Middle East and taught as a professor at Harvard University. Ferguson guided the center to develop practical solutions for the applied language and literacy concerns of international and national governments.

Origin
One of Ferguson's earliest projects was to develop a test that would quantify the command of the language that ESL (English-as-a-Second-Language) students and government employees had. Ferguson and fellow applied linguistics researchers developed the TOEFL test for the first five years of the CAL. In 1964, the first official TOEFL test was taken at the center.

Development
Since the late 1960s, the TOEFL test has been administered by the Educational Testing Service (ETS), an international standardized-testing organization. According to ETS, between 1964 and 2008, 24 million people, largely international students, have taken the test. Introduced in 2005, the Internet-based test has replaced the computer-based and paper-based formats, with the computer-based results ruled no longer valid as of 2006.

Organization
Since the early 1970s, the 15-member TOEFL board has dealt with specific problems regarding the organization. This board is comprised of educators and government and industry representatives who are involved in international education. A board of 12 language specialists form the TOEFL Committee of Examiners, which addresses any concerns with the test's content and methodology, keeping the test valid.

Composition of Test
Since 1998, the paper test has been made up of 30 listening-based questions, 40 "written-expression" questions, 50 reading-comprehension questions, and a 300-word essay. The Internet-based test includes four sections: answering questions on a 700-word passage and questions on 30 minutes of an audio sample, as well as six speaking and written-composition tasks. The Internet-based test has also implemented tables and other formats into the test.

Complaint Letter

1. Definition of Complaint Letter


A letter of complaint, or complaint letter, is normally written to deal with a problem situation when other attempts (i.e. phone contacts, e-mails, etc.) have failed to rectify the situation.

2. Sample Complaint of Letter

Dear Sara:

One of my employees, Collin Powers, attended your June 6 class in St. Louis and was very disappointed with the quality of the course. Specifically, the content did not match the course outline in your advertisements. Although the agenda listed three topics having to do with conflict resolution, less than half an hour was spent addressing those issues. Additionally, the instructor’s knowledge was inadequate to deal with the technical questions from the class.

I spoke to the instructor briefly at the end of the class, and he agreed the questions and customer situations brought up in class were beyond his experience.

In light of the expectations raised by your course announcement, I think we are entitled to a refund of our $350 registration fee. A copy of that registration form is attached.

Should you need to discuss the class situation with me or Mr. Powers in more detail, you may reach us at 123-4567.

Sincerely,