Etika Profesi Akuntansi (Pelanggaran Kode Etik Profesi Akuntansi)

NAMA            : AULIA PRATIWI

NPM               : 21214826

KELAS           : 4EB31

Contoh kasus pelanggaran kode etik akuntansi Pandan RW

            Pandam RW adalah akuntan publik yang ditunjuk oleh PT. Sejahtera sebagai akuntan publik yang mengaudit perusahaannya. Setelah beberapa tahun  berjalan, kemudian Pandam RW dianggap sebagai rekan bisnis oleh direktur PT. Sejahtera selain sebagai akuntan publiknya (rekan akuntan). Namun dalam satu kesempatan, Direktur PT. Sejahtera mengajak Pandan RW merumuskan kebijakan dan pengambilan keputusan perusahaan terutama yang berkaitan dengan masalah perpajakan dan laporan keuangan.

Dengan mengacu pada studi kasus diatas, terlihat adanya pelanggaran kode etik profesi akuntan publik yang dilakukan Pandam RW karena secara sadar telah melanggar kode etik profesi akuntan publik dengan menerima ajakan kerjasama untuk merumuskan kebijakan dan pengambilan keputusan perusahaan, terutama yang berkaitan dengan masalah perpajakan dan laporan keuangan.  Dan apabila ini terbukti benar maka Pandam RW sebagai akuntan publik akan dikenakan sanksi sesuai PMK No. 17/PMK.01/2008 mengenai sanksi administratif,  berupa: sanksi peringatan, sanksi pembekuan ijin dan sanksi pencabutan ijin seperti yang diatur antara lain dalam pasal 62, pasal 63, pasal 64 dan pasal 65.

Pemecahan Masalah

Pandam RW telah melanggar kode etik akuntan public. Pelanggaran tersebut tidak menunjukan prinsip – prinsip perilaku seorang akuntan public, yaitu : tidak menjungjung tinggi nilai kejujuran dan mengabaikan nilai objektifitas, lemahnya moral, tidak independen, lebih memilih kepentingan pribadi. Perbuatan semacam ini menciderai etika profesi akuntan dan parahnya dapat menimbulkan citra buruk profesi akuntan dimasyarakat.

Dalam contoh ini Pandam RW harus bersikap sesuai dengan kode etik seorang akuntan yang independent tidak ikut campur dengan urusan intern dalam perusahaan walaupun pemilik perusahaan adalah teman atau keluarganya sendiri untuk menghindari setiap tindakan yang mendiskreditkan profesi seorang akuntan publik.

Referensi

http://nikealan.blogspot.co.id/2012/11/contoh-kasus-pelanggaran-kode-etik.html

http://taufiq-taufiqblog.blogspot.co.id/2012/11/etika-profesi-akuntansi.html

Adjective and Adverb

NAMA  : AULIA PRATIWI
NPM     : 21214826
KELAS : 3EB31

ADJECTIVE & ADVERB

1.      ADJECTIVE

Adjective adalah kata yang digunakan untuk menerangkan noun atau pronoun yang dapat berupa orang (person), tempat (place), binatang (animal), benda atau konsep abstrak.

Example :

a.       Contoh kalimat dengan 1 (Satu) adjective :

·         I want to live in a beautiful house.

·         She has three children. They are so talkactive.

·         The dog is very aggressive.

·         I knew that my father was angry.

·         The annual firework festival in this country is so creative.

b.      Contoh kalimat dengan 2 (dua) adjective :

·         She is tall and interesting.

·         She is pretty but fat.

·         He is not stupid but lazy.

·         Aulia is friendly and beautiful.

·         The class is so clean and big.

c.       Contoh kalimat dengan lebih dari 2 (dua) adjective :

·         I love the big antique green American car which is parked in front of the hotel.

·         My mother buy some short new Indonesia cotton jacket.

·         Keep good work and become professional to make your brighter future.

·         His eyes are very mesmerizing to every young woman. He is so adorable.

·         Those clever and smart men got the achievement from the president because of their good work in helping poor citizen in the village.

2.      ADVERB

Adverb adalah kata yang berfungsi menerangkan kata kerja (verb), kata sifat (adjective), atau kata keterangan lainnya.

Example :

a.       Adverb of manner :

·         The prince and the princess live happily ever after.

·         When she is in a hurry  she writes quickly.

·         He suddenly came without let me know first.

·         We need to do the work together.

·         My boyfriend always talk to me gently.

b.      Adverb of frequency :

·         I usually go to school at 7 o’clock in the morning.

·         Sometimes I feel bored with my job.

·         My boyfriend often brings me a bucket of flowers.

·         She never hang out with her friends without make up.

·         Elli seldom visits her parents at her hometown.

c.       Adverb of time :

·         Today, I will move to my new house.

·         I want you to meet me now at my office.

·         My family and I went to Bali last year.

·         My sister will have a birthday party tomorrow.

·         The company has operated since 2011.

d.      Adverb of place :

·         He is watching the football match there.

·         Alma works in Bandung for a while.

·         I’m on a flight to Jakarta.

·         The jet plane flew above.

·         My brother is on his flight to Lampung.

Tugas Conditional Sentence

NAMA : AULIA PRATIWI
NPM    : 21214826
KELAS: 3EB31

ON CONDITION

            If someone had told me when I was at school, I would not have believed it. If I tell people today, they say they have not heard of it. Of course it was along time ago. But it is true: if  you were 18, you had to do something called national service. If you were reasonably fit, you would have to report to a millitary barracks near where you lived. If I had taken the trouble to think about the practical side of the matter, i could have chosen a different service. There were after all the navy and the airforce. The navy wasn’t very likely unless you had dozens of uncles and grandparents in the service before you. In my case this didn’t apply at all. The airforce somehow appealed. I liked the idea if tearing through the skies away from it all. If I think about it now, I just can’t imagine why I liked the idea  especially since flying for me today is a total nighmare.

            It probably came from Great Aunty Mary -  she wasn’t that big but she had acquired the tittle “great” because she’d been alive for so long. Anyhow she used to say : “ if you really do your national service, you’ll probably be a pilot. I can just see you sitting in a nice aeroplane.” Of course if you objected to any type of violence againts your fellow man, you could always object – officially I mean. If you thought along those lines, you were called a “conscientious objector” and you had to appear before a special tribunal and explain your reasons. Again you would probably be exempt from millitary service if you came from a long line conscientious objectors. In that case you would work in a hospital for two years as a porter. But then my family didn’t do a lot of objecting. I came from an ancestral background who generally agreed with the majority.

We didn’t make a fuss. The general philosophy that prevailed was: “if I were you dear, I’d get on with it.” On top that I wasn’t very conscientious either. We had a black sheep in the family of course. He telephoned me shortly before my 18th birthday and said: “if you really want to get out of doing a national service, I’ll help you all I can. If I were you, I’d do what I’m doing.” His idea was to live abroad until he was 26 and then come home. It seemed a bit extreme to me. If he’d known what happened in the end, he would have done it here because he got caught for millitary service in the other country where he was living. For those few months after I was 18 I was like a cat on a hot tin foor. If the telephone rang, i would jump in the air.

If the postman arrived late, I couldn’t relax until he had delivered the post and I checked every item. My parents said: “if you don’t relax, you’ll end up having a nervous break down. If the does come, there’s, nothing you can do about it. If  I were you....” but I didn’t listen to the rest if the sentence because a though had come into my mind. Supposing I were, mad, supposing I didn’t know, who I was, supposing I pretended, that I didn’t understand a word anybody was saying – surely the Queen wouldn’t want, a madman in her army. I tried it for a few days but it was too much like hard work. You can imagine the comments: “If you’re, trying to get out of conscriotion by pretending to be barmy, just forget, it because it isn’t working.... if you honestly imagine, that yoou mother and I are taken in by this stupid behaviour the you are, very much mistaken. I can only repeat I were you...” Time passed slowly and I begin to think that if I kept quiet about it, maybe the army would forget about me.

One bright on autumn day in September after a particularly good night’s sleep I strolled downstairs and saw what I took to be a postcard. A card from a late holiday maker perhaps? It wasn’t. It was a card informing me that I had to report to H.M. Tower of London and giving me a permission to travel there by underground – one-way only of course. And that’s how I came to spend the first part of my national service in the Tower. Nobody now believes me if I tell them I was there for three monts but then I still have the emotional scars to prove it. They tell that if you want to visit the Tower as a tourist nowadays, it is quite expensive. I haven’t been back. I think three months is long enough if you want to get to know a place. There are other places of interest near the City of London. Now, if I were you..

Pada artikel diatas terdapat Conditional Sentence yaitu :

1.      Conditional Sentence Type 1 :

·         Paragraf 2 kalimat ke-2 : “If you really do your national service, you’ll probably be a pilot”

·         Paragraf 3 kalimat ke-5 : “If you really want to get out of doing a national service, I will help you all I can”

2.      Conditional Sentence Type 2 :

·         Paragraf 1 kalimat ke-5 : “If you were reasonably fit, you would have to report to a millitary barracks near where you lived”

·         Paragraf 4 kalimat ke-1 : “If the postman arrived late, I couldn’t relax unti he had delivered the post”

3.      Conditional Sentence Type 3 :

·         Paragraf 1 kalimat ke-1 : “If someone told me when I was at school, i would not have believed it”

·         Paragar 1 kalimat ke-6 : “If I had taken the trouble to think about the practical side of the matter, I could have chosen a different service”

Referensi :

http://www.english-test.net/lessons/13/index.html (Diakses 22 Mei 2017)

Tugas 2_Modals

NAMA   : AULIA PRATIWI
NPM      : 21214826
KELAS  : 3EB31

          Modals adalah jenis auxiliary verb yang digunakan untuk mengekspresikan kemampuan, kemungkinan,izin, larangan dan keharusan. Berikut adalah modals, fungsi, dan contoh kalimatnya :

A.    CAN, BE ABLE TO, COULD

Ø  CAN

Can memiliki arti “dapat”, disini ‘can’ digunakan pada kalimat present tense atau waktu sekarang dan bukan waktu lampau ataupun masa yang akan datang. Contoh :

·         I can go to market and buy vegetable

·         You can follow me

Ø  BE ABLE TO

Be able to juga memiliki arti dapat atau mampu. Namun, be able to dapat disandingkan dengan modal lainnya seperti (will, would, shall, should) dan lainnya. Contoh :

·         I will be able to teach the children if they want

·         She will be to forget you soon

Ø  COULD

Could juga memiliki arti yang sama dengan can dan be able to yaitu dapat atau mampu. Namun, could lebih digunakan pada masa lampau. Contoh :

·         She could eat while I took a bath

·         They could invite you to the group

Ø  Perbedaan Can, Could, dan Be Able To

Can : dapat digunakan sebagai ability atau posobility, dan bisa digunakan pada asking and giving permission.

Could : bentuk kesopanan untuk menyatakan dapat dalam percakapan bahsasa Inggris.

Be Able To : digunakan untuk menyatakan spesific ability yaitu kemampuan yang lebih khusus.

B.     MAY, MIGHT

Ø  MAY

May digunakan untuk meminta sebuah izin keapada seseorang untuk meminjam sesuatu, memakai sesuatu atau menyatakan pendapat. Contoh :

·         May I borrow your pen?

·         May I take this pen and throw out to somewhere out there?

Ø  MIGHT

Might digunakan untuk menyatakan suatu kemungkinan yang lebih kecil terjadi daripada kemungkinan yang ada di “May”. Contoh :

·         The teacher might come but it’s not sure at all.

·         I might not have any time for you right now.

Ø  Perbedaan May, dan Might

May : berarti kemungkinan (probability) dan menyatakan ijin (permission)

Might : biasanya hanya untuk kemungkinan (probability).

C.    MUST, HAVE/HAS TO, HAD TO

Ø  MUST

Must merupakan kata dalam bahasa inggris yang memiliki arti pasti. Must sudah tidak membutuhkan modal auxilary dalam bahasa inggris. Contoh :

·         I must go to chool now, I don’t want to come late.

·         We must bring the umbrella because today will rain.

Ø  HAVE/HAS TO

Have/Has To digunakan utnuk mengekspresikan kewajiban yang kuat karena ada campur tangan dari pihak luat yang membuat adanya kewajiban tersebut. Contoh :

·         She has to deliver excellent customer services.

·         The sometimes have to work on Sunday.

Ø  HAD TO

Had To digunakan untuk menyatakan keharusan di masa lampau. Contoh :

·         I had to go to market.

·         I had to go to office.

Ø  Perbedaan Must, Have/Has To, dan Had To.

Must : tingkat kepastian sebesar 95%

Have/Has To : untuk menyatakan keharusan di masa sekarang.

Had To : untuk menyatakan keharusan di masa lampau.

D.    SHALL, SHOULD, OUGHT TO

Ø  SHALL

Shall digunakan untuk menyatakan simple future seperti halnya will namun hanya digunakan pada first person (orang pertama). Contoh :

·         We shall overcome it someday.

·         The Human Resource manager shall report the employee performance.

Ø  SHOULD

Should digunakan untuk memberikan saran dalam bahasa inggris, dimana should sendiri memiliki arti harus atau seharusnya. Contoh :

·         You should to forget him forever.

·         You should bring the umbrella before rain.

Ø  OUGHT TO

Ought To sebenarnya sama dengan should digunakan untuk memberikan saran dan memiliki arti seharusnya atau sebaiknya. Contoh :

·         If you want to pass the eximination, you ought to study hard.

·         You ought to come to my party.

Ø  Perbedaan Shall, Should, Ought To

Shall : digunakan untuk menyatakan kewajiban pada situasi yang formal.

Should : digunakan untuk memberikan masukan atau usulan terhadap sesuatu hal.

Ought To : digunakan memberikan masukan atau usulan terhadap sesuatu hal, dan juga sering digunakan untuk menggambarkan sebuah kelayakan meskipun pada kenyataan nya tidak.

E.     WILL,WOULD, BE GOING TO

Ø  WILL

Will digunakan untuk menyatakan kemauan. Contoh :

·         I will help ypu if you help yourself first.

·         I thing i will change my appearance.

Ø  WOULD

Sama seperti will, would ini dapat digunakan untuk menyatakan kemauan, namun lebih sopan. Contoh :

·         He would be free tonight.

·         If you had remember to invite me, i would have attended your party.

Ø  BE GOING TO

Menyatakan bahwa ada sesuatu yang direncanakan. Contoh :

·         I am going to have holiday in Hongkong.

·         She is not going to meet the CEO today.

Ø  Perbedaan Will, Would, dan Be Going To

Will : digunakan untuk membuat keputusan secara spontan/tanpa rencana.

Would : menyatakan sense of probability.

Be going to : menyatakan ide bahwa seseorang berniat untuk melakukan sesuatu di masa depan.

Equal Comparisons, Unequal Comparisons, Double Comparative, & Superlative

Nama  :  Aulia Pratiwi
NPM  : 21214826
Kelas  : 3EB31

1.      Equal Comparisons = Menyatakan bahwa hal yang dibandingkan adalah sama.

Example :

a.       Yoona is as pretty as Krystal

b.      Baekhyun Voices as beautiful as Jongdae

c.       Gong Yoo acts as perfectly as Lee Min Ho

2.      Unequal Comparisons = perbandingan yang menyatakan perbedaan antara dua hal atau lebih.

Example :

a.       Sehun is younger than Chanyeol

b.      Chanyeol is taller than Kyungsoo

c.       The A building is bigger than B building

3.      Double Comparative = kalimat yang menyatakan sebab-akibat.

Example :

a.       The faster I walk to the market, the more I will get many things

b.      The more Dina does her homework, the faster she can finish it

c.       The bigger the house is, the more expensive the price is

4.      Superlative = kalimat yang membandingkan benda atau hal yang paling baik, buruk, tinggi, rendah, dll diantara yang lain.

Example :

a.       Sehun is the youngest in the group

b.      Chanyeol is the funniest in the group

c.       He is the most diligent student in class