tag:blogger.com,1999:blog-56485494170557713162024-03-12T17:08:53.868-07:00Pebriani UtaminingsihPebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.comBlogger137125tag:blogger.com,1999:blog-5648549417055771316.post-56761827199612901002015-03-31T16:56:00.000-07:002015-03-31T17:14:55.337-07:00AKUNTANSI INTERNASIONAL - BAB 4 AKUNTANSI KOMPARATIF: AMERIKA&ASIA<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
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<b><span style="background: yellow; font-family: "Times New Roman","serif"; mso-highlight: yellow;">PERTANYAAN DISKUSI</span></b><b><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></b></div>
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<b><u><span style="font-family: "Times New Roman","serif";">Soal:</span></u></b><b><span style="font-family: "Times New Roman","serif";"> </span></b><span style="color: #ff0066; font-family: "Times New Roman","serif";">11. Tujuan cina adalah mengembangkan standar akuntansi yang
diseragamkan dengan praktik internasional. Tulis beberapa bukti yang
mengindikasikan standar akuntansi cina yang konsisten dengan praktik
"kelas dunia".<b><u><o:p></o:p></u></b></span></div>
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<b><u><span style="font-family: "Times New Roman","serif";">Jawab:<o:p></o:p></span></u></b></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Sistem akuntansi yang seragam berisi seluruh aturan
akuntansi yang mencakup semua hal yang wajib diikuti oleh perusahaan-perusahaan
milik Negara di seluruh Negara Cina. Komite Standar Akuntansi Cina didirikan
pada tahun 1998 sebagai badan yang berwenang di bawah kementrian keuangan yang
bertanggung jawab untuk mengembangkan standar akuntansi. Proses penetapan
standar ini mencakup pembagian tugas melakukan penelitian kepada sejumlah gugus
tugas, penerbitan draf eksposur dan dengar pendapat umum.<o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Negara Cina yang memiliki seperempat penduduk di dunia,
walaupun tingkat melek hurufnya 85 persen,tetapi jumlah nyata dari keseluruhan
85 persen itu tentunya sangat besar bila dibandingkan dengan jumlah melek huruf
di tuga negara lainnya. Oleh karena itu sangat wajar bila perkembangan
akuntansi di Cina maju pesat. Begitu juga dengan ketiga negara lainnya yang
memiliki angka melek huruf diatas sembilan puluh persen. Bisa disimpulkan bahwa
angka yang tinggi tersebut merefleksikan tingkat kecerdasan masyarakatnya.<o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Pengembalian Hong Kong memengaruhi standar akuntansi Cina
dengan cara dapat membantu pemerintah Cina dalam pertumbuhan ekspornya dan
memperluas jangkauan sistem akuntansi yang telah dibuat. Pemerintah Cina lebih
menekankan untuk tidak ikut campur dalam ekonomi mikro, jadinya hanya ikut
berperan di dalam ekonomi makro.<o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Kementrian Keuangan mengeluarkan Standar Akuntansi untuk
Perusahaan Bisnis (Accounting Standards for Business Enterprises-ASBE) yang
berupaya mengharmonisasikan praktek domestic dan mengharmonisasikan praktek di
Cina dengan praktek di Internasional. Pada tahun 1998, Kementrian Keuangan
mendirikan Komite Standar Akuntansi Cina (China Accounting Standars
Committee-CASC) yang bertanggungjawab mengembangkan standard akuntansi. Proses
penetapan ini mencakup pembagian tugas melakukan penelitian kepada sejumlah
gugus tugas, penerbitan draft ekspor, dan dengar pendapat umum. Komisi Pengatur
Pasar Modal Cino (China Securities Regulatory Commission-CSRC) mengatur 2 bursa
efek di Cina: Shanghai yang dibuka pada tahun 1990 dan Shenzhen yang dibuka
pada tahun 1991. Komisi tersebut menetapkan panduan pengaturan, merumuskan, dan
menegakkan pengaturan pasar dan menyetujui penawaran saham perdana dan saham
baru. Institut Akuntan Publik bersertifikat di Cina (Chinese Institute of
Certified Public Accountants-CICPA) yang didirikan pada tahun 1998 berfungsi
mengatur audit perusahaan sector swasta. Asosiasi Auditor Publik Bersertifikat
di Cina (Chinese Association if Certified Public Auditor-CACPA)
bertanggungjawab atas audit perusahaan milik Negara dan berada di bawah
wewenang organisasi yang terpisah, Kantor Audit Negara.<o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Laporan tambahan diwajibkan untuk mengungkapkan informasi
segmen yang konsisten dengan standard internasional. Catatan mencakup
pernyataan informasi mengenai kebijakan akuntansi. Metode pembelian wajib
digunakan untuk mencatat penggabungan usaha dan goodwill harus dihapusbukukan
selama tidak lebih dari 10 tahun.<o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Aktiva tidak berwujud yang dibeli dicatat berdasarkan
harga perolehannya dan diamortisasi selama periode manfaat. Aktiva direvaluasi
apabila terjadi perubahan kepemilikan seperti saat sebuah perusahaan Negara
diprivatisasikan. Tiga metode akuntansi untuk pajak yang tangguhan yang
diperbolehkan: (1) metode arus langsung (flow-through), di mana tidak terdapat
pajak tangguhan, (2) metode penangguhan, di mana pajak tangguhan tidak
disesuaikan terhadap perubahan tarif pajak yang selanjutnya, dan (3) metode
kewajiban, di mana pajak tangguhan disesuaikan terhadap perubahan tarif pajak
selanjutnya.<o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Contoh yang menunjukkan bahwa standar akuntansi cina
konsisten dengan praktik kelas dunia adalah dibentuknya Standar Akuntansi untuk
Perusahaan Bisnis (Accounting Standards for Business Enterprises – ASBE) oleh
Kementrian Keuangan pada tahun 1992 untuk mengharmonisasikan praktik domestik
dan mengharmonisasikan praktik di Cina dengan praktik Internasional.</span><span style="color: blue; font-family: "Times New Roman","serif";"><o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"> Standar dasar akuntansi di Cina, antara lain:<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"> - <u>Ketentuan
umum</u>: pemeliharaan, pembuatan keputusan di bidang ekonomi, perusahaan menguntungkan, berbasis percadangan (<i>accrual</i>).<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"> - <u>Informasi
persyaratan akuntansi kualitatif</u>: representasi terpercaya, relevansi,bisa
dipahami,bisa dibandingkan,
isi melebihi bentuk, penilaian.<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">- <u>Penjelasan
tiap elemen</u> : asset, kewajiban, ekuitas pemilik, pendapatan, beban dan
laba.<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">- <u>Pengukuran akuntansi</u>: pada umumnya,
biaya perolehan; jika elemen-elemen yang diukur pada biaya
penggantian, nilai realisasi bersih, nilai sekarang, atau harga pasar,
perusahaan harus yakin bahwa jumlah
tersebut ada dan bisa diukur.<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">- <u>Laporan
keuangan</u>: neraca, laporan laba rugi, laporan arus kas dan catatan.<o:p></o:p></span></div>
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<b><span style="background: yellow; font-family: "Times New Roman","serif"; mso-highlight: yellow;">LATIHAN</span></b><b><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></b></div>
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<b><u><span style="font-family: "Times New Roman","serif";">Soal:</span></u></b><b><span style="font-family: "Times New Roman","serif";"> </span></b><span style="color: #ff0066; font-family: "Times New Roman","serif";">11. Lengkapi matriks yang
menunjukkan apakah setiap kelompok ini secara signifikan memengaruhi penetapan
standar akuntansi di lima Negara. Sebutkan semua kelompok dari yang teratas dan
Negara paling bawah; yang mengindikasikan pengaruh pada setiap kelompok dengan
ya atau tidak.<b><u><o:p></o:p></u></b></span></div>
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<b><u><span style="font-family: "Times New Roman","serif";">Jawab:<o:p></o:p></span></u></b></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Matrik pengaruh penentuan standar akuntansi:</span><o:p></o:p></span></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Sector publik</span><o:p></o:p></span></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Otoritas: 1. pajak 2.Komisi Pasar modal
3.Kementrian bertanggung jawab</span><span lang="IN"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">terhadap hukum </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">potensial</span><o:p></o:p></span></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><br /></span></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Cina</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><o:p></o:p></span></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;">Jepang<span class="apple-converted-space"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;"> </span></span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><o:p></o:p></span></div>
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<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;">Amerika<span class="apple-converted-space"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;"> </span></span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><o:p></o:p></span></div>
<div style="background: white; line-height: 16.7pt; margin-left: 54.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="color: blue; font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Meksiko<span class="apple-converted-space"> </span></span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><o:p></o:p></span></div>
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<span style="color: blue;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;">India
<span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span><span class="apple-converted-space"> </span><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;">Ya</span></span><span style="font-family: Georgia, 'Times New Roman', serif; font-size: 11pt;"><o:p></o:p></span></span><br />
<span style="color: blue;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif; font-size: x-small;"><span lang="IN" style="color: blue; font-size: 11.0pt; mso-ansi-language: IN;"><br /></span></span></span></div>
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<span style="background: white; color: blue;"><span style="font-family: Georgia, Times New Roman, serif;"> Amerika Serikat mer</span><span style="font-family: Times New Roman, serif;">upakan pusat perekonomian terbesar dan
rumah bagi perusahaan-perusahaan besar bertaraf multinasional. <o:p></o:p></span></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Jepang menjadi Negara dengan perekonomian tertinggi kedua
serta menjadi rumah untuk bisnis-bisnis terbesar dunia. <o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Meksiko dan India merupakan Negara kapitalis akan tetapi
dengan tekanan pemerintah pusat serta kepemilikan pemerintah terhadap
industri-industri penting. <o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Sedangkan pada area cina adalah yang terbesar
dibandingkan dengan Negara lain. Perbandingan yang mencolok lainnya adalah pada
nilai produk domestik kotor (GDP-<i>gross domestic product</i>) per kapita dan
sektor. <o:p></o:p></span></div>
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<span style="background: white; color: blue; font-family: "Times New Roman","serif";"> Amerika Serikat merupakan rekan dagang utama dari keempat
Negara lainnya. Bahkan faktanya, Amerika Serikat adalah rekan dagang terbesar
Jepang, Meksiko, dan India. Jepang juga memiliki perekonomian yang maju seperti
yang terlihat oleh nilai GDP (secara absolute dan per kapita serta sektor)
serta kapitalisasi stok pasar. Jepang juga merupakan rekan dagang utama Cina
dan Meksiko, sebagai tambahan selain Amerika Serikat.</span><b><u><span style="color: blue; font-family: "Times New Roman","serif";"><o:p></o:p></span></u></b></div>
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<b><span style="background: yellow; font-family: "Times New Roman","serif"; mso-highlight: yellow;">KASUS 4-2 MODAL PERJUDIAN</span></b><b><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif";">Soal :</span></b><span style="font-family: "Times New Roman","serif";">
<span style="color: #ff0066;">3. Bagaimana kemungkinan Cina untuk
mengembangkan pasar modal dengan perdagangan terbuka ? Mengapa Anda berkata demikian?<o:p></o:p></span></span></div>
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<b><span style="font-family: "Times New Roman","serif";">Jawab:<o:p></o:p></span></b></div>
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<span style="color: blue; font-family: "Times New Roman","serif";">Kemungkinan Cina untuk mengembangkan
pasar modal dengan pasar terbuka sangatlah besar. Hal ini dikarenakan
produk-produk dari Cina sudah merajai
perdagangan internasional, dibuktikan dengan besarnya ekspor Cina ke negara-negara
lain, dimana Cina menawarkan produk yg lebih murah sehingga barang Cina sudah
membanjiri negara lain.<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif";">Cina memfokuskan kebijakan
perekonomiannya dengan membuka kebijakan industrialisasi bagi investasi asing,
meningkatkan hubungan dagang dengan Amerika Serikat melalui peningkatan ekspor,
perluasan pasar serta peran swasta yang semakin luas, menjadikan peluang
hubungan kerjasama antara Amerika Serikat dengan Cina lebih harmonis
dibandingkan pada masa Perang Dingin. Kebijakan industrialisasi pada masa pemerintahan
Hu Jintau juga berdampak pada peningkatan ekspor Cina ke Amerika Serikat
ditandai dengan aliran investasi asing (PMA), kuatnya teknologi dalam negeri
Cina dengan menggunakan transfer teknologi, dan pertumbuhan ekonomi Cina begitu
pesat memberi peluang pada masyarakat swasta untuk berpartisipasi dalam
pembangunan ekonomi tanpa campur tangan dari pemerintah, serta permintaan
konsumen dalam negeri Amerika Serikat guna pemenuhan kebutuhannya lebih murah
mengimpor komoditas dari Cina. <o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif";">Perdagangan luar negeri Cina tahun 2005
mencapai 1,42 triliun Dollar atau berada pada urutan ketiga di dunia, setelah
Amerika Serikat dan Jerman. Surplus perdagangan Cina mampu menembus angka 101,9
miliar Dollar dan menyumbang 60 persen bagi pertumbuhan ekonomi pada awal tahun
2005. Dibandingkan dengan tahun 2004, surplus perdagangan luar negeri Cina
meningkat tiga kali lebih besar. Hal ini merupakan kejadian yang sangat jarang
terjadi dalam sejarah ekonomi global. Selain itu, cadangan devisa dan indikator
ekonomi makro lainnya menandakan kalau Cina sedang beranjak dari ketertinggalan
bidang ekonomi yang dialaminya selama bertahun-tahun sebelum masa kepemimpinan
Deng Xiaoping.<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif";">Bagi Cina yang industrinya kuat, nilai
tukar mata uangnya yang rendah sangat menguntungkan dalam perdagangan karena
dengan demikian Cina dapat mengekspor barang produksinya dengan harga yang
relatif murah dibandingkan negara lain maupun negara tujuan ekspornya. Dengan
cara ini maka cadangan devisa Cina menjadi kuat sehingga nilai tukar mata uangnya
menjadi stabil dan mampu mendorong pertumbuhan ekspor dan pertumbuhan ekonomi.
Cadangan devisa Cina sudah mencapai 2,5 triliun Dollar. Ini merupakan suatu
jumlah besar yang merupakan hasil kerja kebijakan ekonomi Cina secara umum dan
secara khusus adalah hasil kerja kebijakan perdagangan luar negeri Cina.<o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif";">Dengan kebijakan mata uang yang
ditetapkan Cina maka harga barang barang Cina di Amerika Serikat menjadi
relatif murah dan akan memukul industri dalam negeri Amerika Serikat dan
memperbesar defisit neraca perdagangan Amerika Serikat terhadap Cina serta
mempersulit penciptaan kesempatan kerja baru di Amerika Serikat. <o:p></o:p></span></div>
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<span style="color: blue; font-family: "Times New Roman","serif";">Dari grafik di atas dapat kita lihat
nilai tukar Renminbi yang sejak tahun 1995 terus stabil dengan kenaikan ataupun
penurunan yang cenderung tidak tajam terhadap Dollar Amerika Serikat. Namun
sejak 2005 dimana pemerintah mulai mengeluarkan kebijakan untuk mengapresiasi
Dollar, maka terlihat ada perubahan yang terus berlangsung sedikit demi sedikit
hingga saat ini.<o:p></o:p></span></div>
</div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-3996630240382559592015-01-18T18:00:00.000-08:002015-01-18T18:12:43.537-08:00TUGAS 10 - Penyelewengan dana anggaran Masjid Raya Baiturrahman<!--[if gte mso 9]><xml>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Harian<span style="mso-tab-count: 2;"> </span>:
<span style="mso-tab-count: 1;"> </span>Kompas.com, Senin, 7 Juli
2014 | 10:34 WIB</span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Tema<span style="mso-tab-count: 2;"> </span>:<span style="mso-tab-count: 1;"> </span>Penyelewengan dana anggaran Masjid </span><span class="kcmread1114"><span style="font-family: "Comic Sans MS";">Raya Baiturrahman</span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Judul Artikel<span style="mso-tab-count: 1;"> </span>:<span style="mso-tab-count: 1;"> </span><span style="mso-bidi-font-weight: bold;">LSM Ini Protes Anggaran Masjid Dialihkan untuk Proyek Golf</span></span></div>
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<b><span style="background: yellow; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Isi berita :</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span>MEULABOH, KOMPAS.com</span></b><span class="kcmread1114"><span style="font-family: "Comic Sans MS";"> - Lembaga Swadaya
Masyarakat (LSM) Solidaritas untuk Antikorupsi (Suak) Aceh mengendus dugaan
pengalihan anggaran untuk Masjid Raya Baiturrahman ke proyek lapangan golf. </span></span></div>
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<span class="kcmread1114"><span style="font-family: "Comic Sans MS";">Suak dikutip </span></span><i><span style="font-family: "Comic Sans MS";">Tribunnews</span></i><span class="kcmread1114"><span style="font-family: "Comic Sans MS";"> menyebutkan dana
yang seharusnya untuk perluasan masjid raya itu sebesar Rp 10 miliar. </span></span></div>
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<span class="kcmread1114"><span style="font-family: "Comic Sans MS";">"Polda Aceh harus segera mengusut," tandas Pj
Koordinator Badan Pekerja Suak Aceh, Zaini Usman di Meulaboh, Minggu
(6/7/2014). </span></span></div>
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<span class="kcmread1114"><span style="font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span>Menurut
Zaini, dana Rp 10 miliar tersebut telah tertuang di dalam daftar isian program
anggaran (DIPA) untuk kepentingan Masjid Raya Baiturrahman Banda Aceh tetapi
dana tersebut "hilang" dan akhirnya terungkap adanya besaran dana
serupa untuk lapangan golf.</span></span><span style="font-family: "Comic Sans MS";"><br />
<span class="kcmread1114">Dikatakan Zaini, pengalihan anggaran perluasan Masjid
Raya Baiturrahman Banda Aceh jelas cacat hukum karena bertentangan dengan Peraturan
Menteri Keuangan RI Nomor 7/PMK.02/2014 tentang Tatacara Revisi Anggaran Tahun
2014.</span><br />
<span class="kcmread1114"><span style="mso-tab-count: 1;"> </span>Selain
itu, lanjut Zaini, pengalihan alokasi anggaran tersebut juga melanggar
Undang-undang Nomor 23 Tahun 2013 tentang Anggaran Pendapatan dan Belanja
Negara Tahun 2014, Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara
serta Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.</span><br />
<span class="kcmread1114"><span style="mso-tab-count: 1;"> </span>Dalam
penilaian Suak, jika dana kegiatan pada bidang pembangunan gedung olahraga
dialihkan ke lapangan golf, masih rasional. "Namun apabila dana untuk
rumah ibadah dialihkan untuk urusan duniawi yang tidak begitu prioritas, sangat
tidak bisa diterima," tandas Zaini.</span></span></div>
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<b><span style="background: yellow; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">PEMBAHASAN:</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">1. Tanggung jawab profesi</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Dalam melaksanakan tanggung jawabnya sebagai profesional,
setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional
dalam semua kegiatan yang dilakukannya. Dalam hal ini banyak pihak yang tidak
bertanggung jawab dalam melakukan profesinya.</span></div>
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<br /></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">2. Kepentingan publik</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Setiap anggota berkewajiban untuk senantiasa bertindak dalam
kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan
menunjukan komitmen atas profesionalisme. Tersangka kasus tersebut sudah jelas
membuat kecewa publik, karena sudah mencurangi dana untuk rumah ibadah .</span></div>
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<br /></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">3. Integritas</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Integritas mengharuskan seorang pekerja yang mempunyai
profesi akuntansi untuk, antara lain, bersikap jujur dan berterus terang tanpa
harus mengorbankan rahasia penerima jasa anggaran rumah ibadah. Pelayanan dan
kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi.</span></div>
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<br /></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">4. Objektivitas</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Prinsip objektivitas mengharuskan setiap anggota yang
mengurusi hal tersebut untuk bersikap adil, tidak memihak, jujur secara
intelektual, tidak berprasangka atau bias, serta bebas dari benturan
kepentingan atau dibawah pengaruh pihak lain. Tetapi nyatanya beliau tidak
seperti itu.</span></div>
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<br /></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">5. Kompetensi dan Kehati-hatian
Profesional</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Seharusnya pihak yang menyelewengkan dana mempunyai
kewajiban untuk melaksanakan jasa profesional dengan sebaik-baiknya sesuai
dengan kemampuannya, karena hal tersebut demi kepentingan pengguna jasa dan
konsisten dengan tanggung jawab profesi kepada publik.</span></div>
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<br /></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">6. Perilaku Profesional</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Pihak yang tidak bertanggung jawab itu, sudah membuat
masyarakat public berpandang negative terhadap aparat pemerintahan.</span></div>
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<br /></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">7. Standar Teknis</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Seorang seperti beliau harus melaksanakan jasa
profesionalnya sesuai dengan standar teknis dan standar profesional yang
relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai
kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan
tersebut sejalan dengan prinsip <span style="mso-bidi-font-weight: bold;">integritas
dan obyektivitas.</span></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">Sumber<span style="mso-tab-count: 1;"> </span>:</span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"> http://regional.kompas.com/read/2014/07/07/10345521/LSM.Ini.Protes.Anggaran.Masji
dDialihkan.untuk.Proyek.Golf </span></div>
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Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-34129871398469780132014-11-28T23:42:00.001-08:002014-11-28T23:42:14.241-08:00TUGAS 9 - PAPER
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PENGARUH KOMPETENSI DAN INDEPENDENSI</span></b></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">AUDITOR TERHADAP KUALITAS AUDIT</span></b></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ABSTRAKSI</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Profesi Akuntan Publik (auditor)
ibarat “pedang mata dua”, di satu sisi auditor harus memperhatikan kredibilitas
dan etika profesi, namun di sisi lain juga harus menghadapi tekanan dari klien
dalam berbagai pengambilan keputusan auditor. Jika auditor tidak mampu menolak
tekanan dari klien seperti tekanan personal, emosional atau keuangan maka
independensi auditor telah berkurang dan bisa mempengaruhi kualitas audit.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Penelitian ini bertujuan untuk
menganalisis dan membuktikan bukti empiris pengaruh pengalaman, pengetahuan,
lama berhubungan dengan klien, tekanan dari klien, telaah dari rekan auditor <i>(peer
review), </i>dan jasa non-audit yang diberikan oleh KAP terhadap kualitas audit.
Sampel yang digunakan sebanyak 79 responden yaitu auditor yang terdapat pada 18
KAP di Kota Semarang. Sedangkan untuk menjawab hipotesis penelitian menggunakan
alat analisis regresi berganda, setelah sebelumnya dilakukan pengujian asumsi
klasik.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Berdasarkan hasil penelitian dapat
disimpulkan bahwa pengalaman dalam melaksanakan audit, pengetahuan seorang
auditor serta telaah dari rekan auditor <i>(peer review) </i>berpengaruh
positif terhadap kualitas audit. Sehingga semakin dalam dan luas pengetahuan
seorang auditor serta semakin berpengalaman dalam bidang auditing juga adanya <i>peer
review </i>dari rekan auditor, maka akan semakin</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">baik
kualitas audit yang dilakukan. Sedangkan lama hubungan dengan klien, tekanan
dari klien, dan jasa non audit yang diberikan oleh KAP.</span></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kata
kunci : kualitas Audit, Kompetensi, Independensi, Pengalaman, Pengetahuan, <i>audit
tenure, </i>Tekanan klien, <i>Peer review</i>, <i>Non-Audit Service</i></span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar Belakang Masalah</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Salah satu manfaat dari jasa akuntan
publik adalah memberikan informasi yang akurat dan dapat dipercaya untuk
pengambilan keputusan. Laporan keuangan yang telah diaudit oleh akuntan publik
kewajarannya lebih dapat dipercaya dibandingkan laporan keuangan yang tidak
atau belum diaudit. Para pengguna laporan audit mengaharapkan bahwa laporan
keuangan yang telah diaudit oleh akuntan publik bebas dari salah saji material,
dapat dipercaya kebenarannya untuk dijadikan sebagai dasar pengambilan
keputusan dan telah sesuai dengan prinsip-prinsip akuntansi yang berlaku di
Indonesia. Oleh karena itu diperlukan suatu jasa profesional yang independen
dan obyektif (yaitu akuntan publik) untuk menilai kewajaran laporan keuangan
yang disajikan oleh manajemen. Banyaknya kasus perusahaan yang ”jatuh” karena
kegagalan bisnis yang dikaitkan dengan kegagalan auditor, hal ini mengancam
kredibilitas laporan keuangan. Ancaman ini selanjutnya mempengaruhi persepsi
masyarakat, khususunya pemakai laporan keuangan atas kualitas audit. Kualitas
audit ini penting karena kualitas audit yang tinggi akan menghasilkan laporan
keuangan yang dapat dipercaya sebagai dasar pengambilan keputusan.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Seorang auditor harus secara
terus-menerus mengikuti perkembangan yang terjadi dalam bisnis dan profesinya.
Seorang auditor harus mempelajari, memahami dan menerapkan ketentuan-ketentuan baru
dalam prinsip akuntansi dan standar auditing yang diterapkan oleh organisasi
profesi. Guna menunjang profesionalisme sebagai akuntan publik maka auditor dalam
melaksanakan tugas audit harus berpedoman pada standar audit yang ditetapkan
oleh Ikatan Akuntan Indonesia (IAI), yakni standar umum, standar pekerjaan
lapangan dan standar pelaporan. Dimana standar umum merupakan cerminan kualitas
pribadi yang harus dimiliki oleh seorang auditor yang mengharuskan auditor
untuk memiliki keahlian dan pelatihan teknis yang cukup dalam melaksanakan
prosedur audit. Sedangkan standar pekerjaan lapangan dan standar pelaporan
mengatur auditor dalam hal pengumpulan data dan kegiatan lainnya yang
dilaksanakan selama melakukan audit serta mewajibkan auditor untuk menyusun suatu
laporan atas laporan keuangan yang diauditnya secara keseluruhan. </span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Namun selain standar audit, akuntan
publik juga harus mematuhi kode etik profesi yang mengatur perilaku akuntan publik
dalam menjalankan praktik profesinya baik dengan sesama anggota maupun dengan
masyarakat umum. Kode etik ini mengatur tentang tanggung jawab profesi,
kompetensi dan kehatihatian profesional, kerahasiaan, perilaku profesional
serta standar teknis bagi seorang auditor dalam menjalankan profesinya. Akuntan
publik atau auditor independen dalam tugasnya mengaudit perusahaan klien
memiliki posisi yang strategis sebagai pihak ketiga dalam lingkungan perusahaan
klien yakni ketika akuntan publik mengemban tugas dan tanggung jawab dari
manajemen (Agen) untuk mengaudit laporan keuangan perusahaan yang dikelolanya.
Dalam hal ini manajemen ingin supaya kinerjanya terlihat selalu baik dimata
pihak eksternal perusahaan terutama pemilik (prinsipal). Akan tetapi disisi
lain, pemilik (prinsipal) menginginkan supaya auditor melaporkan dengan
sejujurnya keadaan yang ada pada perusahaan yang telah dibiayainya. Dari uraian
di atas terlihat adanya suatu kepentingan yang berbeda antara manajemen dan
pemakai laporan keuangan. Kepercayaan yang besar dari pemakai laporan keuangan
auditan dan jasa lainnya yang diberikan oleh akuntan publik inilah yang
akhirnya mengharuskan akuntan publik memperhatikan kualitas audit yang
dihasilkannya. </span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Auditor mengakui kewajiban untuk
jujur tidak hanya kepada manajemen dan pemilik perusahaan, namun juga kepada kreditor
dan pihak lain yang meletakkan kepercayaan atas laporan auditor independen,
seperti calon-calon pemilik dan kreditor. Hal inilah yang menarik untuk
diperhatikan bahwa profesi akuntan public ibarat pedang bermata dua. Disatu
sisi auditor harus memperhatikan kredibilitas dan etika profesi, namun disisi
lain auditor juga harus menghadapi tekanan dari klien dalam berbagai
pengambilan keputusan. Jika auditor tidak mampu menolak tekanan dari klien
seperti tekanan personal, emosional atau keuangan maka independensi auditor
telah berkurang dan dapat mempengaruhi kualitas audit. Salah satu faktor lain
yang mempengaruhi independensi tersebut adalah jangka waktu dimana auditor
memberikan jasa kepada klien (auditor tenure).</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan Penelitian</span></b></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
yang ingin dicapai dalam penelitian ini adalah sebagai berikut :</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Menganalisis pengaruh pengalaman, pengetahuan, lama hubungan dengan klien,
tekanan dari klien, telaah dari rekan auditor (<i>peer review</i>), dan jasa
non-audit yang diberikan oleh KAP terhadap kualitas audit.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Menemukan bukti empiris untuk menguji pengaruh faktor pengalaman, pengetahuan,
lama hubungan dengan klien, tekanan dari klien, telaah dari rekan auditor (<i>peer
review</i>), serta jasa non-audit yang diberikan oleh KAP terhadap kualitas
audit.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Metode
Penelitian</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pada penelitian ini, variabel yang
akan diteliti adalah kompetensi, independensi, dan kualitas audit. Kompetensi
akan diproksikan dengan pengalaman dan pengetahuan. Sedangkan independensi akan
diproksikan dengan lama hubungan dengan klien, tekanan dari klien, telaah dari
rekan auditor (peer review), jasa non- audit yang diberikan oleh KAP. Variabel
independen dalam penelitian ini adalah pengalaman, pengetahuan, hubungan dengan
klien, tekanan dari klien, telaah dari rekan auditor (peer review), jasa non-
audit yang diberikan oleh KAP. Sedangkan kualitas audit sebagai variabel
dependen.</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hasil
Pembahasan</span></b></div>
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<br /></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-autospace: none;"><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Deskripsi
Responden</span></b></li>
</ol>
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<br /></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
responden yang dapat menjadi subyek penelitian berkaitan dengan partisipasinya
dalam penelitian ini yaitu adalah sebanyak 18 Kantor Akuntan Publik (KAP) di
Semarang dengan 377 populasi jumlah auditor. Pada penelitian kali ini hasil
kuesioner akan difokuskan pada auditor junior sebanyak 79 orang yang berada
pada 18 KAP di Semarang. Adapun rincian hasil kuesioner dapat dilihat pada
tabel 4.1, masing-masing KAP memiliki auditor partner, auditor</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">manajer,
auditor superviser, auditor senior, auditor junior beserta dengan komponen
hasil penelitian yang tertera.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-no-proof: yes;"></span> </span><br />
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Sebelum menganalisis jawaban-jawaban
responden terhadap keterkaitan beberapa faktor dalam penelitian ini, telebih
dahulu akan dibahas mengenai gambaran umum responden itu sendiri. Gambaran
responden menunjukkan segala sesuatu yang erat hubungannya dengan diri
responden secara individual. Gambaran umum responden diperoleh dari identitas
diri responden yang tercantum pada masing-masing jawaban terhadap kuesioner.</span></div>
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<span lang="EN-US" style="mso-no-proof: yes;"><br /></span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Statistik
Deskriptif</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Statistik deskriptif variabel-variabel pengalaman,
pengetahuan, hubungan dengan klien, tekanan dari klien, telaah rekan auditor,
jasa non audit sebagai variabel independen. Sedangkan kualitas audit sebagai
variabel dependen.</span></div>
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<span lang="EN-US" style="mso-no-proof: yes;"><br /></span></div>
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<span lang="EN-US" style="mso-no-proof: yes;"> </span><b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Analisis
Data (Uji Validitas dan Uji Reliabilitas)</span></b>
</div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uji
Validitas</span></b></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Validitas
menunjukkan sejauh mana alat pengukur yang mana dipergunakan untuk mengukur apa
yang diukur. Adapun caranya adalah dengan mengkorelasikan antara skor yang diperoleh
pada masing-masing item pertanyaan dengan skor total individu.</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uji Reliabilitas</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Uji
reliabilitas dilakukan terhadap item pertanyaan yang dinyatakan valid. Reliabilitas
adalah indeks yang menunjukkan sejauh mana suatu alat ukur dipakai dua kali
untuk mengukur gejala yang sama dan hasil pengukurannya relatif sama maka alat
ukur tersebut reliabel. Dengan kata lain, reliabilitas menunjukkan konsistensi
suatu alat ukur dalam mengukur gejala yang sama</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(Jamaludin,
Ancok, 1989). Pada penelitian ini pengujian realibilitas hanya dilakukan
terhadap 79</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">responden.
Pengambilan keputusan berdasarkan jika nilai Alpha melebihi 0,6 maka pertanyaan
variabel tersebut reliabel dan sebaliknya (Imam Ghozali, 2005). Adapun hasil
dari pengujian reliabilitas adalah sebagai berikut :</span></div>
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<span lang="EN-US" style="mso-no-proof: yes;"><br /></span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pembahasan</span></b></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
hasil analisis data diketahui bahwa variabel Pengalaman, Pengetahuan, Lama
Hubungan Dengan Klien, Tekanan Dari Klien, Telaah dari Rekan Auditor serta Jasa
non audit secara individu dan bersama-sama signifikan mempengaruhi Kualitas
Audit. Variabel Pengalaman, Pengetahuan dan Telaah Dari Rekan Auditor
berpengaruh positif terhadap Kualitas Audit, sedangkan variabel Lama Hubungan
Dengan Klien, Tekanan Dari Klien, dan Jasa non audit memberikan pengaruh
negatif terhadap Kualitas Audit.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1)
Hipotesis Pengaruh Pengalaman Terhadap Kualitas Audit</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
pengaruh positif variabel pengalaman berarti semakin tinggi tingkat pengalaman
auditor semakin tinggi pula tingkat kualitas auditnya. Auditor yang
berpengalaman cenderung memiliki ketelitian dan kemampuan yang baik dalam
menyelesaikan setiap pekerjaannya. Hasil penelitian ini didukung oleh penelitian
yang dilakukan oleh Weber dan Crocker (1983), Libby & Frederick (1990),
Choo & Trotman (1991) serta Tubs (1992) yang mengemukakan bahwa auditor
berpengalaman lebih banyak menemukan butir-butir yang tidak umum dibanding
auditor yang kursng berpengalaman. Hasil pengujian ini juga sejalan dengan Harhinto
(2004) yang menyebutkan bahwa pengalaman auditor berhubungan positif dengan
kualitas audit. Namun tidak sependapat dengan Ariesanti (2001) yang berpendapat
bahwa pengalaman tidak memberikan kontribusi untuk meningkatkan keahlian
auditor yang berarti pengalaman tidak pula berpengaruh terhadap kualitas audit.</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2)
Hipotesis Pengaruh Pengetahuan Terhadap Kualitas Audit</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
pengaruh positif variabel pengetahuan berarti semakin tinggi tingkat
pengetahuan auditor, maka semakin tinggi pula tingkat kesuksesan dalam
melaksanakan audit.</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3)
Hipotesis Pengaruh Lama Hubungan Dengan Klien Terhadap Kualitas</span></b></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Audit</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
pengaruh negatif variabel Lamanya Hubungan Dengan Klien berarti semakin lama
hubungan dengan klien maka bisa berakibat semakin menurunnya tingkat kualitas
audit. Karena semakin lama auditor terlibat oleh klien maka auditor akan
menjadi bias dan tidak melaporkan kesalahan kliennya.</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4)
Hipotesis Pengaruh Tekanan dari Klien Terhadap Kualitas Audit</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
pengaruh negatif variabel tekanan dari klien berarti semakin tinggi adanya
tekanan dari klien semakin turun tingkat kualitas auditnya. Hasil penelitian
ini didukung oleh penelitian yang dilakukan oleh Nicholas dan Price (1976),
Berless dan Simnet (1994) serta Harhinto (2004) yang pada intinya menunjukkan
bahwa tekanan dari klien merupakan ancaman terhadap independensi auditor. Namun
hal ini tidak sependapat dengan Ariesanti (2001) yang berpendapat bahwa auditor
cukup onyektif untuk melakukan audit walaupun auditor telah melakukannya untuk
klien tertentu selama beberapa tahun. Selain itu auditor juga dapat mengatasi
tekanan dari klien sehingga tekanan dari klien tidak berpengaruh terhadap
kualitas audit.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5)
Hipotesis Pengaruh Telaah Dari Rekan Auditor Terhadap Kualitas</span></b></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Audit</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
pengaruh positif variabel telaah dari rekan auditor berarti dengan adanya
telaah dari rekan auditor dapat meningkatkan kesuksesan dalam melaksanakan
audit. Karena tujuan telaah hasil pemeriksaan auditor yang dilakukan tekah
sesuai dengan Standar Profesional yang berlaku.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6)
Hipotesis Pengaruh Jasa Non-Audit Terhadap Kualitas Audit</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
pengaruh negatif variabel jasa non audit berarti pemberian jasa selain jasa
audit dapat mempengaruhi rusaknya independensi akuntan public sehingga
berpengaruh terhadap kualitas audit.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kesimpulan</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;">1.
Pengalaman dalam melaksanakan audit berpengaruh positif terhadap kualitas audit
pada Kantor Akuntan Publik di Kota Semarang, sehingga semakin berpengalaman seorang
auditor maka akan semakin baik kualitas audit yang dilakukannya.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;">2.
Pengetahuan seorang auditor berpengaruh positif terhadap kualitas audit,
sehingga semakin dalam dan luas pengetahuan seorang auditor maka akan semakin
baik kualitas audit yang dihasilkan.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;">3.
Lama hubungan dengan klien berpengaruh negatif terhadap kualitas audit,
sehingga semakin lama hungungan terjalin antara auditor dengan klien maka kualitas
audit yag dilakukan auditor cenderung semakin rendah.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;">4.
Tekanan dari klien berpengaruh negatif terhadap kualitas audit, sehingga
semakin besar tekanan dari klien yang dirasakan oleh auditor maka kualitas
audit yang dilakukan akan semakin rendah.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;">5.
Tekanan dari rekan auditor terbukti berpengaruh positif terhadap kualitas audit
walaupun tidak sepenuhnya dirasakan manfaatnya. Tetapi terbukti bahwa telaah
dari rekan auditor bisa menjamin bahwa pemeriksaan yang dilakukan sudah sesuai dengan
standar profesional yang berlaku dan berkualitas sehingga dapat meningkatkan
kualitas audit.</span></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;">6.
Jasa non audit yang diberikan KAP berpengaruh negatif terhadap kualitas audit, sehingga
semakin banyak jasa non audit yang dikerjakan oleh seorang auditor, maka auditor
cenderung seakin berpihak pada klien. Hal ini bisa berakibat menurunnya independensi
seorang auditor ayng akhirnya berimbas pada kualitas hasil audit yang cenderung
semakin menurun.</span></div>
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<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Saran</span></b></div>
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<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 11.5pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Hasil penelitian ini memperlihatkan
pengalaman dan pengetahuan auditor positif<b> </b>terhadap kualitas audit.
Hasil tersebut berimplikasi pada pola penugasan auditor<b> </b>pada pola
penugasan auditor dalam melakukan audit. Audit sebaiknya dilakukan<b> </b>oleh
auditor yang sudah berpengalaman dan dipandang mempunyai pengetahuan<b> </b>yang
memadai. Hal ini dapat dilakukan oleh senior auditor atau partner. Audit<b> </b>dapat
juga diberikan pada junior auditor tetapi harus didampingi oleh minimal<b> </b>senior
auditor. Pola penugasan seperti ini sebagai upaya menjaga kualitas audit<b> </b>sehingga
kredibilitas hasil audit di mata para pengguna informasi laporan<b> </b>keuangan
dapat dijaga. Selain itu huga dapat memberikan kesempatan kepada<b> </b>junior
auditor untuk menambah pengalaman dan pengetahuannya sebagai seorang<b> </b>auditor.
Disamping itu, harus dilakukan telaah hasil pemeriksaan auditor untuk<b> </b>menjamin
bahwa pemeriksaan yang dilakukan telah sesuai dengan standar<b> </b>profesional
yang berlaku dan berkualitas.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Daftar
Pustaka</span></b></div>
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<i><u><span lang="EN-US" style="font-family: "Times New Roman","serif";">http://ejournal-s1.undip.ac.id/index.php/accounting</span></u></i><i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif";"></span></u></i></div>
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<i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><a href="http://eprints.undip.ac.id/43848/1/09_HARJANTO.pdf"><span style="color: windowtext;">http://eprints.undip.ac.id/43848/1/09_HARJANTO.pdf</span></a></span></u></i></div>
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<i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif";"><a href="http://ejournal-s1.stkip-pgri-sumbar.ac.id/index.php/Ekonomi/article/view/1335"><span style="color: windowtext;">http://ejournal-s1.stkip-pgri-sumbar.ac.id/index.php/Ekonomi/article/view/1335</span></a></span></u></i><i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"></span></u></i></div>
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<i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";"><a href="http://eprints.undip.ac.id/43824/1/12_JAELANI.pdf"><span style="color: windowtext;">http://eprints.undip.ac.id/43824/1/12_JAELANI.pdf</span></a></span></u></i></div>
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<i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif";"><a href="http://eprints.undip.ac.id/42795/1/HANJANI.pdf"><span style="color: windowtext;">http://eprints.undip.ac.id/42795/1/HANJANI.pdf</span></a></span></u></i><i style="mso-bidi-font-style: normal;"><u><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></u></i></div>
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<br />Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-58953992215441986222014-11-23T00:14:00.004-08:002014-11-23T00:14:57.142-08:00TUGAS 8 - PERKEMBANGAN STANDAR AUDIT DAN ETIKA PROFESI<!--[if gte mso 9]><xml>
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<b><span style="background: yellow; color: #ff3399; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">“ Perkembangan
Standar Audit dan Etika Profesi ”</span></b><b><span style="color: #ff3399; font-family: "Times New Roman","serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span><span style="background: yellow; mso-highlight: yellow;">A.</span></span></b><b><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-highlight: yellow;">
</span></b><b><span style="background: yellow; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">Perkembangan
Standar Audit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 35.45pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Standar Audit m</span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">erupakan
pedoman audit atas laporan keuangan historis. Standar auditing terdiri atas
sepuluh standar dan dirinci dalam bentuk <span style="mso-bidi-font-weight: bold;">Pernyataan Standar Auditing</span> (PSA). </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">PSA
berisi ketentuan-ketentuan dan pedoman utama yang harus diikuti oleh Akuntan
Publik dalam melaksanakan penugasan audit. Kepatuhan terhadap PSA yang
diterbitkan oleh IAPI ini bersifat wajib bagi seluruh anggota IAPI. Termasuk di
dalam PSA adalah Interpretasi Pernyataan Standar Auditng (IPSA), yang merupakan
interpretasi resmi yang dikeluarkan oleh IAPI terhadap ketentuan-ketentuan yang
diterbitkan oleh IAPI dalam PSA.</span></div>
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<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>IPSA berguna
untuk memberikan jawaban atas pernyataan atau keraguan dalam penafsiran
ketentuan-ketentuan yang dimuat dalam PSA sehingga merupakan perluasan lebih
lanjut berbagai ketentuan dalam PSA. Tafsiran resmi ini bersifat mengikat bagi
seluruh anggota IAPI, sehingga pelaksanaannya bersifat wajib. </span></div>
<div class="MsoNormalCxSpLast" style="line-height: normal; text-align: justify; text-indent: 18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>Standar Audit
ditetapkan dan disahkan oleh Institut Akuntan Publik Indonesia (IAPI), yang
terdiri dari standar umum, standar pekerjaan lapangan, dan standar pelaporan
beserta interpretasinya.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -21.3pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-highlight: fuchsia;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: fuchsia;">Standar Umum:</span></b></div>
<div class="MsoNormalCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span><span style="color: #548dd4; mso-themecolor: text2; mso-themetint: 153;">1)</span></span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">
</span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Dilaksanakan oleh seorang atau lebih yang memiliki
keahlian dan pelatihan teknis yang cukup <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>sebagai auditor</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>2)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Berhubungan dengan perikatan, independensi </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>3)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Dalam pelaksanaan audit dan penyusunan laporannya,
auditor wajib menggunakan kemahiran</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>profesionalnya dengan cermat dan seksama</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span><b><span style="background: fuchsia; mso-highlight: fuchsia;">b.</span></b></span><b><span style="background: fuchsia; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-highlight: fuchsia;"> <span style="mso-spacerun: yes;"> </span></span></b><b><span style="background: fuchsia; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-highlight: fuchsia;">Standar
pekerjaan lapangan:</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span><span style="color: #548dd4; mso-themecolor: text2; mso-themetint: 153;">1)</span></span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> <span style="mso-spacerun: yes;"> </span></span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pekerjaan
harus direncanakan sebaik-baiknya dan jika digunakan asisten harus disupervisi</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; text-align: justify; text-indent: -39.3pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>dengan
semestinya</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>2)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">
<span style="mso-spacerun: yes;"> </span></span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pemahaman
memadai atas pengendalian intern harus diperoleh untuk merencanakan audit dan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>menentukan sifat, saat, dan lingkup
pengujian yang akan dilakukan</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>3)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> <span style="mso-spacerun: yes;"> </span></span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Bukti
audit kompeten yang cukup harus diperoleh melalui inspeksi, pengamatan,
permintaan </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.3pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">keterangan, dan konfirmasi sebagai
dasar memadai untuk menyatakan pendapat atas laporan </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.3pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">keuangan yang diaudit</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-tab-count: 1;"> </span><b><span style="background: fuchsia; mso-highlight: fuchsia;">c.</span></b></span><b><span style="background: fuchsia; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-highlight: fuchsia;"> </span></b><b><span style="background: fuchsia; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-highlight: fuchsia;">Standar pelaporan:</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">1)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Laporan
auditor harus menyatakan apakah laporan keuangan telah disusun sesuai dengan
prinsip </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 14.2pt; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>akuntansi yang berlaku umum di Indonesia</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">2)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Laporan
auditor harus menunjukkan atau menyatakan, jika ada ketidakkonsistenan
penerapan </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 14.2pt; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>prinsip
akuntansi dalam penyusunan laporan keuangan periode berjalan dibandingkan
dengan <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 14.2pt; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>penerapan prinsip akuntansi tersebut dalam
periode sebelumnya</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">3)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pengungkapan
informatif dalam laporan keuangan harus dipandang memadai, kecuali dinyatakan <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-spacerun: yes;"> </span>lain dalam
laporan auditor</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>4)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">
</span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Laporan auditor harus memuat suatu pernyataan pendapat
mengenai laporan keuangan secara </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>keseluruhan atau suatu asersi bahwa
pernyataan demikian tidak dapat diberikan</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>Perkembangan Standar Etika Profesi Akuntansi terjadi sejak t</span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">ahun 1972, pertama kali ikatan
Akuntan Indonesia berhasil menerbitkan Norma<b> </b>Pemeriksaan Akuntan, yang
disahkan dalam Kongres ke III Ikatan Akuntan Indonesia. Norma Pemeriksaan
Akuntan mencakup tanggung jawab akuntan publik, unsur-unsur norma pemeriksaan
akuntan yang antara lain meliputi: pengkajian dan penilaian pengendalian
intern, bahan pembuktian dan penjelasan informatif, serta pembahasan mengenai
peristiwa kemudian, laporan khusus dari berkas pemeriksaan.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>Pada Kongres IV Ikatan Akuntan Indonesia
tanggal 25-26 Oktober 1982, Komisi Norma Pemeriksaan Akuntan mengusulkan agar
segera dilakukan penyempurnaan atas buku Norma Pemeriksaan Akuntan yang lama,
dan melengkapinya dengan serangkaian suplemen yang merupakan penjabaran lebih
lanjut norma tersebut. Untuk melaksanakan tugas tersebut, telah dibentuk Komite
Norma Pemeriksaan Akuntan yang baru untuk periode kepengurusan 1982-1986, yang
anggotanya berasal dari unsur-unsur akuntan pendidik, akuntan publik dan
akuntan pemerintah.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>Komite ini telah menyelesaikan konsep Norma
Pemeriksaan Akuntan yang disempurnakan pada tanggal 11 Maret 1984. Pada tanggal
19 April 1986, Norma Pemeriksaan Akuntan yang telah diteliti dan disempurnakan
oleh Tim Pengesahan, disahkan oleh Pengurus Pusat Ikatan Akuntan Indonesia
sebagai norma pemeriksaan yang berlaku efektif selambat-lambatnya untuk
penugasan pemeriksaan atas laporan keuangan yang diterima setelah tanggal 31
Desember 1986. Tahun 1992, Ikatan Akuntan Indonesia menerbitkan Norma
Pemeriksaan Akuntan, Edisi revisi yang memasukkan suplemen No.1 sampai dengan
No.12 dan interpretasi No.1<span style="mso-spacerun: yes;"> </span>sampai
dengan Nomor.2. Dalam Kongres ke VII Ikatan Akuntan Indonesia tahun 1994,
disahkan Standar Profesional Akuntan Publik yang secara garis besar berisi:</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">a)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Uraian mengenai standar profesional
akuntan publik</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">b)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Berbagai pernyataan standar auditing yang telah
diklasifikasikan</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">c)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Berbagai pernyataan standar atestasi
yang telah diklasifikasikan</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">d)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pernyataan jasa akuntansi dan <i>review</i></span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">e)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pertengahan tahun 1999 Ikatan
Akuntan Indonesia merubah nama Komite Norma</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pemeriksaan
Akuntan menjadi Dewan Standar Profesional Akuntan Publik. Selama tahun 1999
Dewan melakukan perubahan atas Standar Profesional Akuntan Publik per 1 Agustus
1994 dan menerbitkannya dalam buku yang diberi judul “Standar Profesional
Akuntan Publik per 1 Januari 2001”. Standar Profesional Akuntan Publik per 1
Januari 2001 terdiri dari lima standar, yaitu:</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">1.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pernyataan Standar Auditing (PSA) yang dilengkapi
dengan Interpretasi Pernyataan Standar <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Auditing (IPSA)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">2.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pernyataan Standar Atestasi (PSAT) yang dilengkapi
dengan Interpretasi Pernyataan Standar Atestasi (IPSAT)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">3.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pernyataan Standar Jasa Akuntansi dan Review
(PSAR) yang dilengkapi dengan Interpretasi Pernyataan Standar Jasa Akuntansi
dan Review (IPSAR)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">4.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pernyataan Standar Jasa Konsultasi (PSJK) yang
dilengkapi dengan Interpretasi Pernyataan Standar Jasa Konsultasi (IPSJK)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">5.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Pernyataan Standar Pengendalian Mutu (PSPM) yang
dilengkapi dengan Interpretasi Pernyataan Standar Pengendalian Mutu (IPSM)</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<b><span style="background: yellow; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-highlight: yellow;">B.</span></b><b><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-highlight: yellow;"> <span style="mso-spacerun: yes;"> </span></span></b><b><span style="background: yellow; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">Perkembangan Standar Etika Profesi
Akuntansi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #548dd4; mso-themecolor: text2; mso-themetint: 153;">Etika Profesi
Akuntansi yaitu suatu ilmu yang membahas perilaku perbuatan baik dan buruk
manusia sejauh yang dapat dipahami oleh pikiran manusia terhadap pekerjaan yang
membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus sebagai
Akuntan. Sedangkan, Etika menurut bahasa yunani kuno: “ethikos“, berarti
“timbul dari kebiasaan” adalah sebuah sesuatu dimana dan bagaimana cabang utama
filsafat yang mempelajari nilai atau kualitas yang menjadi studi mengenai
standar dan penilaian moral. Etika mencakup analisis dan penerapan konsep
seperti benar, salah, baik, buruk, dan tanggung
jawab. </span></span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 21.25pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>Menurut Baily,
perkembangan profesi akuntan dapat dibagi ke dalam 4 periode, yaitu:</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">1.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Pra
Revolusi Industri</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Sebelum revolusi industri,<span style="mso-spacerun: yes;">
</span>profesi akuntan belum dikenal secara resmi di Amerika ataupun di
Inggris. Namun terdapat beberapa fungsi dalam manajemen perusahaan yang dapat
disamakan dengan fungsi pemeriksaan, yaitu dikenal adanya dua juru tulis yang
bekerja terpisah dan independen. Tujuannya adalah untuk membuat dasar
pertanggungjawaban dan pencarian kemungkinan terjadinya penyelewengan. Pemakai
jasa audit pada masa ini adalah hanya pemilik dana.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;">2.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Masa
Revolusi Industri Tahun 1900</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Munculnya perkembangan ekonomi setelah revolusi industri
yang banyak melibatkan modal, faktor produksi, serta organisasi maka kegiatan
produksi menjadi bersifat massal, sistem akuntansi dan pembukuan pada masa ini
semakin rapi. Pemisahan antara hak dan tanggung jawab manajer dengan pemilik
semakin kentara dan pemilik umumnya tidak banyak terlibat lagi dalam kegiatan
bisnis sehari-hari dan muncullah kepentingan terhadap pemeriksaan yang mulai
mengenal pengujian untuk mendeteksi kemungkinan penyelewengan. Umumnya pihak
yang ditunjuk adalah pihak yang bebas dari pengaruh kedua belah pihak yaitu
pihak ketiga atau sekarang dikenal dengan sebutan auditor eksternal.
Kepentingan akan pemeriksaan pada masa ini adalah pemilik dan kreditur.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>3.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Tahun 1900 – 1930</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Sejak tahun 1900 mulai muncul perusahaan-perusahaan besar
baru dan pihak-pihak lain yang mempunyai kaitan kepentingan terhadap perusahaan
tersebut. Keadaan ini menimbulkan perubahan dalam pelaksanaan tujuan audit.
Pelaksanaan audit mulai menggunakan pemeriksaan secara testing/ pengujian
karena semakin baiknya sistem akuntansi/ administrasi pembukuan perusahaan, dan
tujuan audit bukan hanya untuk menemukan penyelewengan terhadap kebenaran
laporan Neraca dan laporan Laba Rugi tetapi juga untuk menentukan kewajaran
laporan keuangan. Pada masa ini yang membutuhkan jasa pemeriksaan bukan hanya
pemilik dan kreditor, tetapi juga pemerintah dalam menentukan besarnya pajak</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18.0pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"><span style="mso-tab-count: 1;"> </span>4.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Comic Sans MS"; mso-themecolor: text2; mso-themetint: 153;"> </span><span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Tahun 1930 – Sekarang</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Sejak tahun 1930 perkembangan bisnis terus merajalela,
demikian juga perkembangan sistem akuntansi yang menerapkan sistem pengawasan
intern yang baik. Pelaksanaan auditpun menjadi berubah dari pengujian dengan
persentase yang masih tinggi menjadi persentase yang lebih kecil (sistem
statistik sampling). Tujuan auditpun bukan lagi menyatakan kebenaran tetapi
menyatakan pendapat atas kewajaran laporan keuangan yang terdiri dari Neraca
dan Laba Rugi serta Laporan Perubahan Dana. Yang membutuhkan laporan akuntan
pun menjadi bertambah yaitu: pemilik, kreditor, pemerintah, serikat buruh,
konsumen, dan kelompok-kelompok lainnya seperti peneliti, akademisi dan
lain-lain. Peran besar akuntan dalam dunia usaha sangat membantu pihak yang membutuhkan
laporan keuangan perusahaan dalam menilai keadaan perusahaan tersebut. Hal ini
menyebabkan pemerintah AS mengeluarkan hukum tentang perusahaan Amerika yang
menyatakan bahwa setiap perusahaan terbuka Amerika harus diperiksa pembukuannya
oleh auditor independen dari Certified Public Accounting Firm (kantor akuntan
bersertifikat).</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: 17.45pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 6.0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #548dd4; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">http://id.wikipedia.org/wiki/Standar_Auditing</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;"></span></div>
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<b><span style="background: blue; color: yellow; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: blue;">“ <a href="http://kozekosasih.blogspot.com/p/kode-etik-profesi-dan-kewajiban-hukum.html"><span style="color: yellow; text-decoration: none; text-underline: none;">Kode Etik Profesi
dan Kewajiban Hukum Akuntan Publik</span><span style="color: #2ed812; text-decoration: none; text-underline: none;"> </span></a></span></b><span style="color: yellow;"><b><span style="background: blue; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: blue;">”</span></b></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></b><b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">Pengertian Akuntansi
Publik</span></b><b><span style="color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: black; mso-themecolor: text1;">Akuntan Publik adalah</span></u></i></b><span style="color: #00b0f0;"> akuntan yang telah memperoleh izin untuk memberikan
jasa sesuai ketentuan yang berlaku, sedangkan Kantor Akuntan Publik adalah
badan usaha yang didirikan berdasarkan hukum Indonesia dan telah mendapatkan
izin usaha dari pihak yang berwenang.Mengingat pengguna jasa profesi Akuntan
Publik / KAP tidak hanya klien (pemberi penugasan), namun juga pihak-pihak lain
yang terkait, seperti pemegang saham, Pemerintah, investor, kreditor, Pajak,
otoritas bursa, Bapepam-LK, publik (masyarakat umum) serta pemangku kepentingan
(stake holder) lainnya, maka jasa profesi akuntan publik harus dapat
dipertanggungjawabkan kepada pihak-pihak yang berkepentingan tersebut.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Akhir-akhir ini profesi akuntan
publik sedang banyak mendapatkan sorotan. Oleh karena itu akuntan publik harus
menjalankan tugasnya sesuai dengan standar dan kode etik profesi yang
ditetapkan organisasi profesi serta mengikuti ketentuan / peraturan
perundang-undangan yang berlaku. Dalam hal ini publik sangat menuntut adanya
integritas dan profesionalisme para Akuntan Publik dan KAP. Awal abad 21 yang
lalu kita dikejutkan adanya Enron gate yang menghebohkan kalangan dunia usaha.
Skandal di Enron tersebut terjadi karena timbul praktik persekongkolan (kolusi)
yang melibatkan profesi akuntan publik, auditor internal dan manajemen.</span></div>
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<span style="color: #00b0f0; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Berkaca dari skandal Enron tersebut,
hendaknya kita dapat mengambil hikmah (pembelajaran), bahwa profesi akuntan
publik ternyata rawan dari malpraktik yang sangat bertentangan dengan kode etik
profesi. Oleh karena itu, saat ini sangat mendesak untuk ditetapkannya
Undang-Undang yang mengatur Akuntan Publik, sehingga terdapat kepastian hukum
atas jasa profesi akuntan publik serta masyarakat (publik) terlindungi dari
tindakan malpraktik yang dapat merugikan berbagai pihak.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<b><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></b><b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">Kode etik
profes</span></b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">i</span><span style="color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #00b0f0;">Kode etik profesi merupakan lanjutan dari norma-norma
yang lebih umum yang telah dibahas dan dirumuskan dalam etika profesi. Kode
etik ini lebih memperjelas,mempertegas dan merinci norma-norma ke bentuk yang
lebih sempurna walaupun sebenarnya norma-norma terebut sudah tersirat dalam
etika profesi. Dengan demikian </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: black; mso-themecolor: text1;">kode etik profesi adalah</span></u></i></b><span style="color: #00b0f0;">
sistem norma atau aturan yang ditulis secara jelas dan tegas serta terperinci
tentang apa yang baik dan tidak baik, apa yang benar dan apa yang salah dan
perbuatan apa yang harus dilakukan dan tidak boleh dilakukan oleh seorang
profesional. Tujuan utama dari kode etik adalah memberi pelayanan khusus dalam
masyarakat tanpa mementingkan kepentingan pribadi atau kelompok. </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: black; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Adapun
fungsi dari kode etik profesi adalah :</span></u></i></b></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Memberikan pedoman bagi setiap anggota profesi tentang
prinsip profesionalitas yang digariskan.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Sebagai sarana kontrol sosial bagi masyarakat atas
profesi yang bersangkutan</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Mencegah campur tangan pihak diluar organisasi profesi
tentang hubungan etika dalam keanggotaan profesi.</span></li>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"> <span style="background-color: white;"> </span>Kewajiban Akuntan Publik</span></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: black; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Terdapat
5 (lima) kewajiban Akuntan Publik dan KAP yaitu,</span></u></i></b></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l4 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Bebas dari kecurangan (fraud),ketidakjujuran dan
kelalaian serta menggunakan kemahiran jabatannya (due professional care)
dalam menjalankan tugas profesinya.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l4 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Menjaga kerahasiaan informasi / data yang diperoleh dan
tidak dibenarkan memberikan informasi rahasia tersebut kepada yang tidak
berhak. Pembocoran rahasia data / informasi klien kepada pihak ketiga
secara sepihak merupakan tindakan tercela.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l4 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Menjalankan PSPM04-2008 tentang Pernyataan Beragam
(Omnibus Statement) Standar Pengendalian Mutu (SPM) 2008 yang telah
ditetapkan oleh Dewan Standar Profesional Akuntan Publik (DSPAP) Institut
Akuntan Publik Indonesia (IAPI), terutama SPM Seksi 100 tentang Sistem
Pengendalian Mutu Kantor Akuntan Publik (SPM-KAP).</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l4 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Mempunyai staf / tenaga auditor yang profesional dan
memiliki pengalaman yang cukup. Para auditor tersebut harus mengikuti
Pendidikan Profesi berkelanjutan (Continuing Profesion education) sebagai
upaya untuk selalu meningkatkan pengetahuan dan ketrampilan dalam bidang
audit dan proses bisnis (business process). Dalam rangka peningkatan
kapabilitas auditor, organisasi profesi mensyaratkan pencapaian poin (SKP)
tertentu dalam kurun / periode waktu tertentu. Hal ini menjadi penting,
karena auditor harus senantiasa mengikuti perkembangan bisnis dan profesi
audit secara terus menerus.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l4 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Memiliki Kertas Kerja Audit (KKA) dan
mendokumentasikannya dengan baik. KKA tersebut merupakan perwujudan dari
langkah-langkah audit yang telah dilakukan oleh auditor dan sekaligus
berfungsi sebagai pendukung (supporting) dari temuan-temuan audit (audit
evidence) dan opini laporan audit (audit report). KKA sewaktu-waktu juga
diperlukan dalam pembuktian suatu kasus di sidang pengadilan.</span></li>
</ol>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"> <span style="background-color: white;"> </span>Larangan</span></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: black; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Akuntan
Publik dilarang melakukan 3 (tiga) hal yaitu,</span></u></i></b></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Dilarang memberikan jasa audit umum atas laporan
keuangan (general audit) untuk klien yang sama berturut-turut untuk kurun
waktu lebih dari 3 tahun. Hal ini dimaksudkan untuk mencegah terjadinya
kolusi antara Akuntan Publik dengan klien yang merugikan pihak lain.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Apabila Akuntan Publik tidak dapat bertindak independen
terhadap pemberi penugasan (klien), maka dilarang untuk memberikan jasa.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l1 level1 lfo3; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Akuntan Publik juga dilarang merangkap jabatan yang
tidak diperbolehkan oleh ketentuan perundang-undangan / organisasi profesi
seperti sebagai pejabat negara, pimpinan atau pegawai pada instansi
pemerintah, Badan Usaha Milik Negara (BUMN) atau Badan Usaha Milik Daerah
(BUMD) atau swasta, atau badan hukum lainnya, kecuali yang diperbolehkan
seperti jabatan sebagai dosen perguruan tinggi yang tidak menduduki
jabatan struktural dan atau komisaris atau komite yang bertanggung jawab
kepada komisaris atau pimpinan usaha konsultansi manajemen.</span></li>
</ol>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: black; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sedangkan
KAP harus menjauhi 4 (empat) larangan yaitu,</span></u></i></b></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo4; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Memberikan jasa kepada suatu pihak, apabila KAP tidak
dapat bertindak independen.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo4; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">memberikan jasa audit umum (general audit) atas laporan
keuangan untuk klien yang sama berturut-turut untuk kurun waktu lebih dari
5 (lima) tahun.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo4; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Memberikan jasa yang tidak berkaitan dengan akuntansi,
keuangan dan manajemen.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo4; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Mempekerjakan atau menggunakan jasa Pihak Terasosiasi
yang menolak atau tidak bersedia memberikan keterangan yang diperlukan
dalam rangka pemeriksaan terhadap Akuntan Publik dan KAP.</span></li>
</ol>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"><span style="background-color: white;"> </span> Tindakan melawan Hukum</span></b></div>
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<span style="color: #00b0f0; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Setiap pihak yang menderita kerugian
sebagai akibat dari pelanggaran Akuntan Publik dan KAP dalam memberikan
jasanya, dapat menuntut ganti rugi secara perdata kepada Akuntan Publik maupun
KAP. Selain perdata, Akuntan Publik dan KAP juga dapat dituntut dalam
pelanggaran pidana, yaitu,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo5; tab-stops: list 36.0pt;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Memberikan
pernyataan yang tidak benar, dan atau dokumen palsu atau yang dipalsukan
untuk mendapatkan dan atau memperbarui izin akuntan publik.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo5; tab-stops: list 36.0pt;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Melakukan
kecurangan (fraud), ketidakjujuran, atau kelalaian dalam memberikan
jasanya baik untuk kepentingan/ keuntungan Akuntan Publik, klien, ataupun
pihak lain atau mengakibatkan kerugian pihak lain.</span></li>
<li class="MsoNormal" style="color: #00b0f0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo5; tab-stops: list 36.0pt;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Menghancurkan
dan atau menghilangkan kertas kerja dan atau dokumen lain yang berkaitan
dengan pemberian jasanya untuk kepentingan/keuntungan KAP, klien, ataupun
pihak lain, atau mengakibatkan kerugian pihak lain.</span></li>
</ol>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Apabila Akuntan Publik atau KAP
melanggar Standar Auditing (SA) dan Standar Profesional Akuntan Publik (SPAP)
dalam audit terhadap Laporan Keuangan suatu perusahaan (klien), maka Pemerintah
dapat mencabut izin praktik KAP tersebut melalui Keputusan Menteri Keuangan. Selama
masa pembekuan izin, KAP tersebut dilarang memberikan jasa akuntan, yang
meliputi jasa audit umum atas laporan keuangan, jasa pemeriksaan atas laporan
keuangan prospektif dan jasa pemeriksaan atas pelaporan informasi keuangan
proforma. Selain itu, yang bersangkutan juga dilarang memberikan jasa audit
lainnya serta jasa yang berkaitan dengan akuntansi, keuangan, manajemen,
kompilasi, perpajakan, dan konsultasi sesuai dengan kompetensi Akuntan Publik
dan peraturan perundang-undangan yang berlaku.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="background: yellow; color: #ff0066; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"><span style="background-color: white;"> </span>Kesimpulan</span></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #00b0f0;">Mengingat profesi akuntan publik sangat penting perannya
dalam dunia bisnis di Indonesia, maka Akuntan Publik harus selalu menjaga
integritas (integrity) dan profesionalisme melalui pelaksanaan standar dan kode
etik profesi secara konsekuen dan konsisten. Dalam setiap penugasan yang diberikan,
Akuntan Publik harus selalu bersikap independen dan menggunakan kemahiran
jabatannya secara profesional (due professional care). Akuntan Publik dan KAP
agar menghindarkan diri dari tindakan tercela, seperti kolusi (collusion)
dengan klien atau menutupi terjadinya tindak kecurangan (fraud) yang sangat
merugikan berbagai pihak. Semoga Rancangan Undang-Undang Akuntan Publik
(RUU-AP) yang telah disusun cukup lama tersebut, segera dapat ditetapkan oleh
Pemerintah beserta Dewan Perwakilan Rakyat (DPR) menjadi UU-AP, sehingga
akuntan publik memiliki landasan operasional (aspek legal) yang kuat dan
masyarakat (publik) mendapatkan perlindungan hukum dari tindakan malpraktik
yang melanggar kode etik profesi.</span></span></div>
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<br /></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-64903133500130848432014-10-27T19:49:00.000-07:002014-10-27T19:57:02.796-07:00TUGAS 6 - ATURAN & 8 PRINSIP ETIKA PROFESI AKUNTANSI<!--[if gte mso 9]><xml>
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<b><u><span style="background: yellow; color: blue; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">“ ATURAN
ETIKA PROFESI AKUNTANSI ”</span></u></b><b><u><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"></span></u></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="background: aqua; color: #ff0066; mso-highlight: aqua;">Pemberlakuan dan
Komposisi Kode Etik Ikatan Akuntan Indonesia dimaksudkan</span><span style="color: #ff0066;"> sebagai panduan dan aturan bagi seluruh anggota, baik
yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada
instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan
tanggung-jawab profesionalnya.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="background: aqua; mso-highlight: aqua;">Tujuan profesi akuntansi</span> adalah memenuhi
tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat
kinerja tertinggi, dengan orientasi kepada kepentingan publik. Untuk mencapai
tujuan tersebut terdapat empat kebutuhan dasar yang harus dipenuhi: </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Kredibilitas</span></u></b><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">. Masyarakat
membutuhkan kredibilitas informasi dan sistem informasi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Profesionalisme</span></u></b><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">. Diperlukan individu
yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai
profesional di bidang akuntansi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Kualitas Jasa</span></u></b><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">. Terdapatnya
keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar
kinerja tertinggi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -20.7pt;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Kepercayaan</span></u></b><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">. Pemakai jasa akuntan
harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang
melandasi pemberian jasa oleh akuntan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="background: aqua; color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">Kode Etik Ikatan Akuntan
Indonesia terdiri dari tiga bagian:</span><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">( 1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Prinsip Etika</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">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</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">( 2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Aturan Etika</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Aturan Etika disahkan oleh Rapat Anggota Himpunan dan hanya
mengikat anggota Himpunan yang bersangkutan.</span></div>
<b style="mso-bidi-font-weight: normal;"><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>3) Interpretasi Aturan
Etika.</span><u><span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></u></b>
<br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"></span>Interpretasi
yang dikeluarkan oleh Badan yang dibentuk oleh Himpunan setelah <span style="mso-tab-count: 1;"> </span>memperhatikan tanggapan dari anggota, dan
pihak-pihak berkepentingan lainnya, <span style="mso-tab-count: 1;"> </span>sebagai
panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi <span style="mso-tab-count: 1;"> </span>lingkup dan penerapannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>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. <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pernyataan Etika Profesi yang berlaku saat ini dapat dipakai
sebagai Interpretasi dan atau Aturan Etika sampai dikeluarkannya aturan dan
interpretasi baru untuk menggantikannya. <br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Kepatuhan terhadap
Kode Etik, seperti juga dengan semua standar dalam masyarakat terbuka,
tergantung terutama sekali pada pemahaman dan tindakan sukarela anggota. Di
samping itu, kepatuhan anggota juga ditentukan oleh adanya pemaksaan oleh
sesama anggota dan oleh opini publik, dan pada akhirnya oleh adanya mekanisme
pemrosesan pelanggaran Kode Etik oleh organisasi, apabila diperlukan, terhadap
anggota yang tidak menaatinya. <br />
Jika perlu, anggota juga harus memperhatikan standar etik yang ditetapkan oleh
badan pemerintahan yang mengatur bisnis klien atau menggunakan laporannya untuk
mengevaluasi kepatuhan klien terhadap peraturan perundang-undangan yang
berlaku. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="background: yellow; color: blue; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">“ 8 PRINSIP ETlKA PROFESI IKATAN
AKUNTAN INDONESIA ”</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Prinsip ini meminta komitmen untuk berperilaku terhormat, bahkan
dengan pengorbanan keuntungan pribadi <span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-highlight: fuchsia;">Prinsip Pertama -
Tanggung Jawab Profesi</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">
</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Anggota
mempunyai peran penting dalam masyarakat. Sejalan dengan peranan tersebut,
anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka.
Anggota juga harus selalu bertanggung jawab untuk bekerja sarna dengan sesama
anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan
masyarakat, dan menjalankan tanggung-jawab profesi dalam mengatur dirinya
sendiri. Usaha kolektif semua anggota diperlukan untuk memelihara dan
meningkatkan tradisi profesi. </span></span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; mso-highlight: fuchsia;">Prinsip Kedua - Kepentingan Publik</span></b> </span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Kepentingan
publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani
anggota secara keseluruhan. Ketergantungan ini menyebabkan sikap dan tingkah
laku akuntan dalam menyediakan jasanya mempengaruhi kesejahteraan ekonomi
masyarakat dan negara. Profesi akuntan dapat tetap berada pada posisi yang
penting ini hanya dengan terus menerus memberikan jasa yang unik ini pada
tingkat yang menunjukkan bahwa kepercayaan masyarakat dipegang teguh.
Kepentingan utama profesi akuntan adalah untuk membuat pemakai jasa akuntan paham
bahwa jasa akuntan dilakukan dengan tingkat prestasi tertinggi dan sesuai
dengan persyaratan etika yang diperlukan untuk mencapai tingkat prestasi
tersebut. <br />
<span style="mso-tab-count: 1;"> </span></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-highlight: fuchsia;">Prinsip Ketiga –
Integritas</span></b><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span></span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Integritas
adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional.
Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan
patokan (benchmark) bagi anggota dalam menguji semua keputusan yang diambilnya.
</span></span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<span style="mso-tab-count: 1;"> </span>Integritas mengharuskan
seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa
harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik
tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima
kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak
dapat menerima kecurangan atau peniadaan prinsip. </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Integritas
diukur dalam bentuk apa yang benar dan adil. Dalam hal tidak terdapat aturan,
standar, panduan khusus atau dalam menghadapi pendapat yang bertentangan,
anggota harus menguji keputusan atau perbuatannya dengan bertanya apakah
anggota telah melakukan apa yang seorang berintegritas akan lakukan dan apakah
anggota telah menjaga <br />
integritas dirinya. Integritas mengharuskan anggota untuk menaati baik bentuk
maupun jiwa standar teknis dan etika. </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-highlight: fuchsia;">Prinsip Keempat –
Obyektivitas</span></b><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Obyektivitas
adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota.
Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur
secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan
kepentingan atau berada di bawah pengaruh pihak lain. <span style="mso-spacerun: yes;"> </span></span></span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<span style="mso-tab-count: 1;"> </span>Dalam menghadapi situasi dan
praktik yang secara spesifik berhubungan dengan aturan etika sehubungan dengan
obyektivitas, pertimbangan yang cukup harus diberikan terhadap faktor-faktor
berikut: </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">a. <span style="mso-tab-count: 1;"> </span>Adakalanya anggota dihadapkan kepada situasi
yang memungkinkan mereka </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> menerima <span style="mso-tab-count: 1;"> </span>tekanan-tekanan
yang diberikan kepadanya. Tekanan ini dapat </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> mengganggu <span style="mso-tab-count: 1;"></span>obyektivitasnya. <br />
b.<span style="mso-tab-count: 1;"> </span>Adalah tidak praktis untuk menyatakan
dan menggambarkan semua situasi di mana <span style="mso-tab-count: 1;"> </span>tekanan-tekanan
ini mungkin terjadi. Ukuran kewajaran (reasonableness) harus <span style="mso-tab-count: 1;"> </span> </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> digunakan dalam menentukan standar untuk
mengindentifikasi hubungan yang </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> mungkin <span style="mso-tab-count: 1;"> </span>atau
kelihatan dapat merusak obyektivitas anggota. </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">c. <span style="mso-tab-count: 1;"></span>Hubungan-hubungan
yang memungkinkan prasangka, bias atau pengaruh lainnya </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> untuk <span style="mso-tab-count: 1;"> </span>melanggar obyektivitas harus dihindari. </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">d.<span style="mso-tab-count: 1;"> </span> Anggota memiliki
kewajiban untuk memastikan bahwa orang-orang yang terilbat </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> dalam <span style="mso-tab-count: 1;"> </span>pemberian jasa profesional mematuhi prinsip
obyektivitas. </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">e. <span style="mso-tab-count: 1;"></span> Anggota tidak boleh
menerima atau menawarkan hadiah atau entertainment yang <span style="mso-tab-count: 1;"> </span>dipercaya dapat menimbulkan pengaruh yang tidak pantas
terhadap pertimbangan <span style="mso-tab-count: 1;"> </span> </span><br />
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"> profesional mereka
atau terhadap orang-orang yang berhubungan dengan mereka. </span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; mso-highlight: fuchsia;">Prinsip Kelima - Kompetensi dan Kehati-hatian
Profesional</span> </b></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Kehati-hatian
profesional mengharuskan anggota untuk memenuhi tanggung jawab profesionalnya
dengan kompetensi dan ketekunan. Hal ini mengandung arti bahwa anggota
mempunyai kewajiban untuk melaksanakan jasa profesional dengan sebaik-baiknya
sesuai dengan kemampuannya, derni kepentingan pengguna jasa dan konsisten
dengan tanggung-jawab profesi kepada publik. </span></span></div>
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<br /></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Kompetensi
diperoleh melalui pendidikan dan pengalaman. Anggota seyogyanya tidak
menggambarkan dirinya mernilki keahlian atau pengalaman yang tidak mereka
punyai. Dalam semua penugasan dan dalam semua tanggung-jawabnya, setiap anggota
harus melakukan upaya untuk mencapai tingkatan kompetensi yang akan meyakinkan
bahwa kualitas jasa yang diberikan memenuhi tingkatan profesionalisme tinggi
seperti disyaratkan oleh Prinsip Etika. Kompetensi profesional dapat dibagi
menjadi 2 (dua) fase yang terpisah: </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pencapaian Kompetensi
Profesional. </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pencapaian kompetensi profesional pada awalnya memerlukan
standar pendidikan umum yang tinggi, diikuti oleh pendidikan khusus, pelatihan
dan ujian profesional dalam subyek-subyek yang relevan, dan pengalaman kerja.
Hal ini harus menjadi pola pengembangan yang normal untuk anggota. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pemeliharaan
Kompetensi Profesional</span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Kompetensi
harus dipelihara dan dijaga melalui kornitmen untuk belajar dan melakukan <span style="mso-tab-count: 1;"> </span>peningkatan profesional secara
berkesinambungan selama kehidupan profesional <span style="mso-tab-count: 1;"> </span>anggota.Pemeliharaan
kompetensi profesional memerlukan kesadaran untuk terus <span style="mso-tab-count: 1;"> </span>mengikuti perkembangan profesi akuntansi, termasuk di
antaranya pernyataan-<span style="mso-tab-count: 1;"> </span>pernyataan
akuntansi, auditing dan peraturan lainnya, baik nasional maupun <span style="mso-tab-count: 1;"> </span>internasional yang relevan.<br />Kehati-hatian profesional
mengharuskan anggota untuk merencanakan dan mengawasi secara seksama setiap
kegiatan profesional yang menjadi tanggung-jawabnya.</span><span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">
</span></div>
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<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; mso-highlight: fuchsia;">Prinsip Keenam - Kerahasiaan</span></b> </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Anggota
mempunyai kewajiban untuk menghormati kerahasiaan informasi tentang klien atau
pemberi kerja yang diperoleh melalui jasa profesional yang diberikannya.
Kewajiban kerahasiaan berlanjut bahkan setelah hubungan antara anggota dan
klien atau pemberi kerja berakhir. </span></span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<span style="mso-tab-count: 1;"> </span>Kerahasiaan harus dijaga oleh
anggota kecuali jika persetujuan khusus telah diberikan atau terdapat kewajiban
legal atau profesional untuk mengungkapkan informasi. Anggota mempunyai
kewajiban untuk memastikan bahwa staf di bawah pengawasannya dan orang-orang
yang diminta nasihat dan bantuannya menghormati prinsip kerahasiaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<span style="mso-tab-count: 1;"> </span>Kerahasiaan tidaklah
semata-mata masalah pengungkapan informasi. Kerahasiaan juga mengharuskan
anggota yang memperoleh informasi selama melakukan jasa profesional tidak
menggunakan atau terlihat menggunakan informasi terse but untuk keuntungan
pribadi atau keuntungan pihak ketiga. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Anggota yang
mempunyai akses terhadap informasi rahasia ten tang penerima jasa tidak boleh
mengungkapkannya ke publik. Karena itu, anggota tidak boleh membuat
pengungkapan yang tidak disetujui (unauthorized disclosure) kepada orang lain.
Hal ini tidak berlaku untuk pengungkapan informasi dengan tujuan memenuhi
tanggung-jawab anggota berdasarkan standar profesional. </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Berikut ini adalah contoh hal-hal yang harus dipertimbangkan
dalam menentukan sejauh mana informasi rahasia dapat diungkapkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Apabila pengungkapan
diizinkan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Jika persetujuan untuk mengungkapkan diberikan oleh penerima
jasa, kepentingan semua pihak termasuk pihak ketiga yang kepentingannya dapat
terpengaruh harus dipertimbangkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pengungkapan
diharuskan oleh hokum</span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Ketika ada kewajiban
atau hak profesional untuk mengungkapkan: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">• untuk mematuhi
standar teknis dan aturan etika; pengungkapan seperti itu tidak bertentangan
dengan prinsip etika ini; </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">• untuk melindungi
kepentingan profesional anggota dalam sidang pengadilan; </span></div>
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<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">• untuk menaati peneleahan mutu (atau penelaahan sejawat) IAI
atau badan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>profesionallainnya;.dan
. untuk menanggapi permintaan atau investigasi oleh IAI atau <span style="mso-tab-count: 1;"> </span>badan pengatur. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; mso-highlight: fuchsia;">Prinsip Ketujuh - Perilaku Profesional</span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Setiap
anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan
menjauhi tindakan yang dapat mendiskreditkan profesi: </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan
profesi hams dipenuhi oleh anggota sebagai perwujudan tanggung-jawabnya kepada
penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan
masyarakat umum. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br />
<b style="mso-bidi-font-weight: normal;"><span style="background: fuchsia; mso-highlight: fuchsia;">Prinsip Kedelapan - Standar Teknis</span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #009900;">Setiap
anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan
standar proesional yang relevan. Sesuai dengan keahliannya dan dengan
berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari
penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan
obyektivitas. </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #009900; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Standar teknis
dan standar profesional yang hams ditaati anggota adalah standar yang
dikeluarkan oleh lkatan Akuntan Indonesia, International Federation of
Accountants, badan pengatur, dan peraturan perundang-undangan yang relevan. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-79992171605712108212014-10-26T14:52:00.001-07:002014-10-26T15:00:07.431-07:00TUGAS 5 - SEBUTKAN ETIKA DALAM DUNIA BISNIS<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; color: #ff0066; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">ETIKA-ETIKA
DALAM DUNIA BISNIS</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dalam menciptakan etika bisnis, ada
beberapa hal yang perlu diperhatikan, antara lain ialah :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-highlight: aqua;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">Pengendalian diri</span></b></div>
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<span style="background-color: white;"><span style="color: blue; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span></span><span style="color: magenta;">Artinya, pelaku-pelaku bisnis dan pihak yang terkait mampu
mengendalikan diri mereka masing-masing untuk tidak memperoleh apapun dari
siapapun dan dalam bentuk apapun. Disamping itu, pelaku bisnis sendiri tidak
mendapatkan keuntungan dengan jalan main curang dan menekan pihak lain dan
menggunakan keuntungan dengan jalan main curang dan menakan pihak lain dan
menggunakan keuntungan tersebut walaupun keuntungan itu merupakan hak bagi
pelaku bisnis, tetapi penggunaannya juga harus memperhatikan kondisi masyarakat
sekitarnya. Inilah etika bisnis yang “etis”.</span></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-highlight: aqua;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">Pengembangan tanggung jawab sosial (social
responsibility)</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pelaku bisnis disini dituntut untuk peduli dengan keadaan
masyarakat, bukan hanya dalam bentuk “uang” dengan jalan memberikan sumbangan,
melainkan lebih kompleks lagi. Artinya sebagai contoh kesempatan yang dimiliki
oleh pelaku bisnis untuk menjual pada tingkat harga yang tinggi sewaktu
terjadinya excess demand harus menjadi perhatian dan kepedulian bagi pelaku
bisnis dengan tidak memanfaatkan kesempatan ini untuk meraup keuntungan yang
berlipat ganda. Jadi, dalam keadaan excess demand pelaku bisnis harus mampu
mengembangkan dan memanifestasikan sikap tanggung jawab terhadap masyarakat
sekitarnya.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.8pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-highlight: aqua;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">Mempertahankan jati diri dan tidak mudah
untuk terombangambing oleh pesatnya perkembangan informasi dan teknologi.</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Bukan berarti etika bisnis anti perkembangan informasi dan
teknologi, tetapi informasi dan teknologi itu harus dimanfaatkan untuk
meningkatkan kepedulian bagi golongan yang lemah dan tidak kehilangan budaya
yang dimiliki akibat adanya tranformasi informasi dan teknologi.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br />
<div style="text-align: left;">
<span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-highlight: aqua;">4. <span style="mso-tab-count: 1;"> </span>Menciptakan
persaingan yang sehat</span></b></span></div>
</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Persaingan dalam dunia bisnis perlu untuk meningkatkan efisiensi
dan kualitas, tetapi persaingan tersebut tidak mematikan yang lemah, dan
sebaliknya, harus terdapat jalinan yang erat antara pelaku bisnis besar dan
golongan menengah kebawah, sehingga dengan perkembangannya perusahaan besar
mampu memberikan spread effect terhadap perkembangan sekitarnya. Untuk itu
dalam menciptakan persaingan perlu ada kekuatan-kekuatan yang seimbang dalam
dunia bisnis tersebut.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-highlight: aqua;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">Menerapkan konsep “pembangunan
berkelanjutan”</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dunia bisnis seharusnya tidak memikirkan keuntungan hanya pada saat
sekarang, tetapi perlu memikirkan bagaimana dengan keadaan dimasa mendatang. Berdasarkan
ini jelas pelaku bisnis dituntut tidak meng-“ekspoitasi” lingkungan dan keadaan
saat sekarang semaksimal mungkin tanpa mempertimbangkan lingkungan dan keadaan
dimasa datang walaupun saat sekarang merupakan kesempatan untuk memperoleh
keuntungan besar.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.8pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="background: aqua; mso-highlight: aqua;">6.<span style="mso-tab-count: 1;"> </span>Menghindari sifat 5K
(Katabelece, Kongkalikong, Koneksi, Kolusi dan Komisi)</span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Jika pelaku bisnis sudah mampu menghindari sikap seperti ini, kita
yakin tidak akan terjadi lagi apa yang dinamakan dengan korupsi, manipulasi dan
segala bentuk permainan curang dalam dunia bisnis ataupun berbagai kasus yang
mencemarkan nama bangsa dan negara.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">7.<span style="mso-tab-count: 1;"> </span> Mampu
menyatakan yang benar itu benar</span></b><b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Artinya, kalau pelaku bisnis itu memang tidak wajar untuk menerima
kredit (sebagai contoh) 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.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">8. <span style="mso-tab-count: 1;"> </span>Menumbuhkan
sikap saling percaya antara golongan pengusaha kuat dan golongan pengusaha
kebawah</span></b><b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Untuk menciptakan kondisi bisnis yang “kondusif” harus ada saling
percaya (trust) antara golongan pengusaha kuat dengan golongan pengusaha lemah
agar pengusaha lemah mampu berkembang bersama dengan pengusaha lainnya yang
sudah besar dan mapan. Yang selama ini kepercayaan itu hanya ada antara pihak
golongan kuat, saat sekarang sudah waktunya memberikan kesempatan kepada pihak
menengah untuk berkembang dan berkiprah dalam dunia bisnis.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">9.<span style="mso-tab-count: 1;"> </span> Konsekuen
dan konsisten dengan aturan main yang telah disepakati <span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;"><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>bersama</span></b><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><br />
<span style="color: magenta;">Semua konsep etika bisnis yang telah ditentukan tidak
akan dapat terlaksana apabila setiap orang tidak mau konsekuen dan konsisten
dengan etika tersebut. Mengapa? Seandainya semua ketika bisnis telah
disepakati, sementara ada “oknum”, baik pengusaha sendiri maupun pihak yang
lain mencoba untuk melakukan “kecurangan” demi kepentingan pribadi, jelas semua
konsep etika bisnis itu akan “gugur” satu semi satu.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.7pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;">10.<span style="mso-tab-count: 1;"> </span>
Menumbuhkembangkan kesadaran dan rasa memiliki terhadap apa yang <span style="mso-spacerun: yes;"> </span></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: aqua; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: aqua;"><span style="mso-spacerun: yes;"> </span>Telah disepakati</span></b><b style="mso-bidi-font-weight: normal;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.7pt;">
<span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: magenta;">Jika etika ini telah memiliki oleh semua pihak, jelas semua
memberikan suatu ketentraman dan kenyamanan dalam berbisnis. </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.7pt;">
<span style="color: magenta;"><span style="mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Perlu adanya sebagian
etika bisnis yang dituangkan dalam suatu hukum positif yang berupa peraturan
perundang-undangan. Hal ini untuk menjamin kepastian hukum dari etika bisnis
tersebut, seperti “proteksi” terhadap pengusaha lemah. </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: center;">
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="background: lime; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: lime;">1. Moral Dalam Dunia Bisnis</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #ff0066;">Berakhirnya
pertemuan para pemimpin APEC di Osaka Jepang dan dengan diperjelasnya istilah
untuk menjadikan Asia Pasifik ditahun 2000 menjadi daerah perdagangan yang
bebas sehingga baik kita batas dunia akan semakin “kabur” (borderless) world.
Hal ini jelas membuat semua kegiatan saling berpacu satu sama lain untuk
mendapatkan kesempatan (opportunity) dan keuntungan (profit). Kadang kala untuk
mendapatkan kesempatan dan keuntungan tadi, memaksa orang untuk menghalalkan
segala cara mengindahkan ada pihak yang dirugikan atau tidak.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Dengan kondisi
seperti ini, pelaku bisnis kita jelas akan semakin berpacu dengan waktu serta
negara-negara lainnya agar terwujud suatu tatanan perekonomian yang saling
menguntungkan. Namun perlu kita pertanyakan apakah yang diharapkan oleh
pemimpin APEC tersebut dapat terwujud manakala masih ada bisnis kita khususnya
dan internasional umumnya dihinggapi kehendak saling “menindas” agar memperoleh
tingkat keuntungan yang berlipat ganda. Inilah yang merupakan tantangan bagi
etika bisnis kita. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Jika kita ingin
mencapai target pada tahun 2010 , ada saatnya dunia bisnis kita mampu
menciptakan kegiatan bisnis yang bermoral dan beretika, yang terlihat
perjalanan yang seiring dan saling membutuhkan antara golongan menengah kebawah
dan pengusaha golongan keatas. Apakah hal ini dapat diwujudkan ?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Berbicara tentang moral sangat erat kaitannya dengan pembicaraan
agama dan budaya, artinya kaidah-kaidah dari moral pelaku bisnis sangat
dipengaruhi oleh ajaran serta budaya yang dimiliki oleh pelaku-pelaku bisnis
sendiri. Setiap agama mengajarkan pada umatnya untuk memiliki moral yang
terpuji, apakah itu dalam kegiatan mendapatkan keuntungan dalam ber-“bisnis”. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Jadi, moral
sudah jelas merupakan suatu yang terpuji dan pasti memberikan dampak positif
bagi kedua belah pihak. Umpamanya, dalam melakukan transaksi, jika dilakukan
dengan jujur dan konsekwen, jelas kedua belah pihak akan merasa puas dan
memperoleh kepercayaan satu sama lain, yang pada akhirnya akan terjalin kerja
sama yang erat saling menguntungkan. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Moral dan
bisnis perlu terus ada agar terdapat dunia bisnis yang benar-benar menjamin
tingkat kepuasan, baik pada konsumen maupun produsen. Kenapa hal perlu ini
dibicarakan? Isu yang mencuat adalah semakin pesatnya perkembangan informasi
tanpa diimbangi dengan dunia bisnis yang ber “moral”, dunia ini akan menjadi
suatu rimba modern yang di kuat menindas yang lemah sehingga apa yang
diamanatkan UUD 1945, Pasal 33 dan GBHN untuk menciptakan keadilan dan
pemerataan tidak akan pernah terwujud. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Moral lahir
dari orang yang memiliki dan mengetahui ajaran agama dan budaya. Agama telah
mengatur seseorang dalam melakukan hubungan dengan orang sehingga dapat
dinyatakan bahwa orang yang mendasarkan bisnisnya pada agama akan memiliki
moral yang terpuji dalam melakukan bisnis. Berdasarkan ini sebenarnya moral
dalam berbisnis tidak akan bisa ditentukan dalam bentuk suatu peraturan (rule)
yang ditetapkan oleh pihak-pihak tertentu. Moral harus tumbuh dari diri
seseorang dengan pengetahuan ajaran agama yang dianut budaya dan dimiliki harus
mampu diaplikasikan dalam kehidupan sehari-hari. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="background: lime; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-highlight: lime;">2. Etika Dalam Dunia Bisnis</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #ff0066;">Moral
merupakan sesuatu yang mendorong orang untuk melakukan kebaikan etika bertindak
sebagai rambu-rambu (sign) yang merupakan kesepakatan secara rela dari semua
anggota suatu kelompok. Dunia bisnis yang bermoral akan mampu mengembangkan
etika (patokan/rambu-rambu) yang menjamin kegiatan bisnis yang seimbang,
selaras, dan serasi. Etika sebagai rambu-rambu dalam suatu kelompok masyarakat
akan dapat membimbing dan mengingatkan anggotanya kepada suatu tindakan yang
terpuji (good conduct) yang harus selalu dipatuhi dan dilaksanakan. <span style="mso-tab-count: 1;"> </span>Etika di dalam bisnis sudah tentu harus
disepakati oleh orang-orang yang berada dalam kelompok bisnis serta kelompok
yang terkait lainnya. Mengapa ?<br />
Dunia bisnis, yang tidak ada menyangkut hubungan antara pengusaha dengan
pengusaha, tetapi mempunyai kaitan secara nasional bahkan internasional. Tentu
dalam hal ini, untuk mewujudkan etika dalam berbisnis perlu pembicaraan yang
transparan antara semua pihak, baik pengusaha, pemerintah, masyarakat maupun
bangsa lain agar jangan hanya satu pihak saja yang menjalankan etika sementara
pihak lain berpijak kepada apa yang mereka inginkan. Artinya kalau ada pihak
terkait yang tidak mengetahui dan menyetujui adanya etika moral dan etika,
jelas apa yang disepakati oleh kalangan bisnis tadi tidak akan pernah bisa
diwujudkan. </span></span></div>
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<span style="color: #ff0066; font-family: "Comic Sans MS"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Jadi, jelas
untuk menghasilkan suatu etika didalam berbisnis yang menjamin adanya
kepedulian antara satu pihak dan pihak lain tidak perlu pembicaraan yang
bersifat global yang mengarah kepada suatu aturan yang tidak merugikan siapapun
dalam perekonomian. </span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-71211613265685201912014-10-04T02:16:00.000-07:002014-10-04T02:16:15.024-07:00TUGAS 3 - GCG & PERILAKU ETIKA DALAM PROFESI AKUNTANSI<!--[if gte mso 9]><xml>
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; color: #ff0066; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">Perilaku Etika Dalam Profesi Akuntansi</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #7030a0;">Timbul
dan berkembangnya profesi akuntan publik di suatu negara adalah sejalan dengan
berkembangnya perusahaan dan berbagai bentuk badan hukum perusahaan di negara
tersebut. Pentingnya akan adanya modal dari investor maka untuk itu perlu
dibuatnya laporan keuangan (<i>financial report</i>) yang mencangkup laporan
laba rugi perusahaan, laporan neraca, laporan kas, dan laporan perubahan modal.
Profesi akuntan publik inilah masyarakat kreditur dan investor mengharapkan
penilaian yang bebas tidak memihak terhadap informasi yang disajikan dalam
laporan keuangan oleh manajemen perusahaan.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Profesi akuntan
publik menghasilkan berbagai jasa bagi masyarakat, yaitu jasa assurance, jasa
atestasi, dan jasa nonassurance. Jasa assurance adalah jasa profesional
independen yang meningkatkan mutu informasi bagi pengambil keputusan. Jasa
atestasi terdiri dari audit, pemeriksaan (examination), review, dan prosedur
yang disepakati (agreed upon procedure). Jasa atestasi adalah suatu pernyataan pendapat,
pertimbangan orang yang independen dan kompeten tentang apakah asersi suatu
entitas sesuai dalam semua hal yang material, dengan kriteria yang telah
ditetapkan. Jasa nonassurance adalah jasa yang dihasilkan oleh akuntan publik
yang di dalamnya ia tidak memberikan suatu pendapat, keyakinan negatif,
ringkasan temuan, atau bentuk lain keyakinan. Contoh jasa nonassurance yang
dihasilkan oleh profesi akuntan publik adalah jasa kompilasi, jasa perpajakan,
jasa konsultasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Ada tiga tipe
auditing yaitu audit laporan keuangan, audit kepatuhan dan audit operasional.
Audit laporan keuangan adalah audit yang dilakukan oleh auditor independen
terhadap laporan keuangan yang disajikan oleh kliennya untuk menyatakan
pendapat mengenai kewajaran laporan keuangan tersebut. Audit kepatuhan adalah
audit yang tujuannya untuk menentukan kepatuhan entitas yang diaudit terhadap
kondisi atau peraturan tertentu. Audit operasional merupakan review secara
sistematik atas kegiatan organisasi, atau bagian daripadanya, dengan tujuan
untuk; (1) mengevaluasi kinerja, (2) mengidentifikasi kesempatan untuk
peningkatan, (3) membuat rekomendasi untuk perbaikan atau tindakan lebih
lanjut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Ada tiga tipe
auditor menurut lingkungan pekerjaan auditing, yaitu auditor independen,
auditor pemerintah, dan auditor intern. Auditor independen adalah auditor
profesional yang menyediakan jasanya kepada masyarakat umum, terutama dalam
bidang audit atas laporan keuangan yang disajikan oleh kliennya. Auditor
pemerintah adalah auditor profesional yang bekerja di instansi pemerintah, yang
tugas pokoknya melakukan audit atas pertanggungjawaban keuangan yang disajikan
oleh unit-unit organisasi dalam pemerintahan atau pertanggungjawaban keuangan
yang ditujukan kepada pemerintah. Auditor intern adalah auditor yang bekerja
dalam perusahaan (perusahaan negara maupun perusahaan swasta), yang tugas
pokoknya adalah menentukan apakah kebijakan dan prosedur yang ditetapkan oleh
manajemen puncak telah dipatuhi, menentukan baik atau tidaknya penjagaan
terhadap kekayaan organisasi, menentukan efisiensi dan efektivitas prosedur
kegiatan organisasi, dan menentukan keandalan informasi yang dihasilkan oleh
berbagai bagian organisasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Setiap profesi
yang menyediakan jasanya kepada masyarakat memerlukan kepercayaan dari masyarakat
yang dilayaninya. Kepercayaan masyarakat terhadap mutu jasa akuntan publik akan
menjadi lebih tinggi, jika profesi tersebut menerapkan standar mutu tinggi
terhadap pelaksanaan pekerjaan profesional yang dilakukan oleh anggota
profesinya. Aturan Etika Kompartemen Akuntan Publik merupakan etika profesional
bagi akuntan yang berpraktik sebagai akuntan publik Indonesia. Aturan Etika
Kompartemen Akuntan Publik bersumber dari Prinsip Etika yang ditetapkan oleh
Ikatan Akuntan Indonesia. Dalam konggresnya tahun 1973, Ikatan Akuntan
Indonesia (IAI) untuk pertama kalinya menetapkan kode etik bagi profesi akuntan
Indonesia, kemudian disempurnakan dalam konggres IAI tahun 1981, 1986,1994, dan
terakhir tahun 1998. Etika profesional yang dikeluarkan oleh Ikatan Akuntan
Indonesia dalam kongresnya tahun 1998 diberi nama Kode Etik Ikatan Akuntan
Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Akuntan publik
adalah akuntan yang berpraktik dalam kantor akuntan publik, yang menyediakan
berbagai jenis jasa yang diatur dalam Standar Profesional Akuntan Publik, yaitu
auditing, atestasi, akuntansi dan review, dan jasa konsultansi. Auditor
independen adalah akuntan publik yang melaksanakan penugasan audit atas laporan
keuangan historis yang menyediakan jasa audit atas dasar standar auditing yang
tercantum dalam Standar Profesional Akuntan Publik. Kode Etik Ikatan Akuntan
Indonesia dijabarkan ke dalam Etika Kompartemen Akuntan Publik untuk mengatur
perilaku akuntan yang menjadi anggota IAI yang berpraktik dalam profesi akuntan
publik.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: lime; color: red; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-highlight: lime;">Ethical Governance</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="color: red; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></u></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: red; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="text-decoration: none;"><br /></span></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #ff0066;">Pengertian
GCG menurut Bank Dunia (<i>World Bank</i>) adalah kumpulan hukum, peraturan,
dan kaidah-kaidah yang wajib dipenuhi yang dapat mendorong kinerja
sumber-sumber perusahaan bekerja secara efisien, menghasilkan nilai ekonomi
jangka panjang yang berkesinambungan bagi para pemegang saham maupun masyarakat
sekitar secara keseluruhan.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Prinsip-prinsip
corporate governance yang dikembangkan oleh<i> </i>OECD<i> </i>meliputi<i> </i>5
(lima) hal yaitu, perlindungan terhadap hak-hak pemegang saham (<i>The
Rights of shareholders</i>), perlakuan yang sama terhadap seluruh pemegang
saham (<i>The Equitable Treatment</i> <i>of Shareholders</i>), peranan <i>Stakeholders</i>
yang terkait dengan perusahaan (<i>The Role of Stakeholders</i>), keterbukaan
dan Transparansi (<i>Disclosure and Transparency</i>) dan akuntabilitas dewan
komisaris / Direksi (<i>The Responsibilities of The Board</i>).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Etika
Perusahaan ada tiga macam yaitu informasi rahasia, conflict interst dan sanksi.
Informasi rahasi adalah kode etik yang perlu dilakukan oleh karyawan yaitu
melindungi informasi rahasia perusahaan dan termasuk Hak Atas Kekayaan
Intelektual (HAKI) serta harus memberi respek terhadap hak yang sama dari pihak
lain. Selain itu karyawan juga harus melakukan perlindungan dengan seksama atas
kerahasiaan informasi rahasia yang diterima dari pihak lain. Adanya kode etik
tersebut diharapkan dapat terjaga hubungan yang baik dengan pemegang saham (<i>share
holder</i>), Conflict interst ialah suatu benturan kepentingan dapat timbul
bila karyawan & pimpinan perusahaan memiliki, secara langsung maupun tidak
langsung kepentingan pribadi didalam mengambil suatu keputusan, dimana
keputusan tersebut seharusnya diambil secara obyektif, bebas dari keragu-raguan
dan demi kepentingan terbaik dari perusahaan. <span style="mso-tab-count: 1;"> </span>Beberapa
kode etik yang perlu dipatuhi oleh seluruh karyawan & pimpinan
perusahaan, antara lain menghindarkan diri dari situasi (kondisi) yang
dapat mengakibatkan suatu benturan kepentingan. Sanksi ialah ketentuan /
peraturan yang berlaku di perusahaan untuk mengatasi dari pada pelanggran,
misalnya tindakan disipliner termasuk sanksi pemecatan (Pemutusan Hubungan
Kerja).</span></div>
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Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-42152074123891253692014-10-04T02:12:00.000-07:002014-10-04T02:13:50.729-07:00TUGAS 2 - PERILAKU ETIKA DALAM BISNIS<!--[if gte mso 9]><xml>
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<span style="color: red;"><b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">“ Perilaku Etika Dalam Bisnis ”</span></u></b></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="color: #0070c0;">Masa
etika bisnis menjadi fenomena global pada tahun 1990-an, etika bisnis telah
menjadi fenomena global dan telah bersifat nasional, internasional dan global
seperti bisnis itu sendiri. Etika bisnis telah hadir di Amerika Latin , ASIA,
Eropa Timur dan kawasan dunia lainnya. Di Jepang yang aktif melakukan kajian
etika bisnis adalah institute of moralogy pada universitas Reitaku di
Kashiwa-Shi. Di india etika bisnis dipraktekan oleh manajemen center of human
values yang didirikan oleh dewan direksi dari indian institute of manajemen di
Kalkutta tahun 1992. Di indonesia sendiri pada beberape perguruan tinggi
terutama pada program pascasarjana telah diajarkan mata kuliah etika bisnis.
Selain itu bermunculan pula organisasi-organisasi yang melakukan pengkajian
khusus tentang etika bisnis misalnya lembaga studi dan pengembangan etika usaha
indonesia (LSPEU Indonesia) di jakarta.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Etika dan
integritas merupakan suatu keinginan yang murni dalam membantu orang lain.
Kejujuran yang ekstrim merupakan kemampuan yang digunakan untuk menganalisa
terhadap batas-batas kompetisi seseorang. Etika dan Kompetisi ini yang harus
dikejar tetapi tidak lupa akan etika profesi tidak boleh lepas. Sebab etika
bersangkut pada moral.Apabila moral kita baik maka bisnis itu akan berjalan
seimbang, selaras dan serasi tanpa adanya hambatan yang merintang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -14.2pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>Dalam menciptakan keadaan tersebut
maka diperlukan suatu etika dalam berbisnis yaitu</span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">penguasaan diri (pengendalian diri)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pengembangan tangggung jawab social</span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">mempertahankan diri dari kemajuan zaman</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menciptakan persaingan yang sehat</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menciptakan konsep pembangunan yang berkelanjutan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menghindari dari 5 K (Katabelece, Kongkalikong, Koneksi, Kolusi
dan Komisi)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">mampu menyatakan yang benar itu benar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menumbuhkan sikap saling percaya, kosistensi</span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">menumbuhkan kesadaran akan saling memiliki daripada kesepakatan
bersama</span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">penjustifikasian di dalam hukum yang termaktub di dalam
peraturan perundang-undangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Dengan adanya
moral dan etika dalam dunia bisnis, serta kesadaran semua pihak untuk
melaksanakannya, kita yakin jurang itu dapat dikurangi, serta kita optimis
salah satu kendala dalam menghadapi era globalisasi dapat diatasi. Moral
merupakan sesuatu yang mendorong orang untuk melakukan kebaikan etika bertindak
sebagai rambu-rambu (sign) yang merupakan kesepakatan secara rela dari semua
anggota suatu kelompok. Dunia bisnis yang bermoral akan mampu mengembangkan
etika (patokan/rambu-rambu) yang menjamin kegiatan bisnis yang seimbang,
selaras, dan serasi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Etika sebagai
rambu-rambu dalam suatu kelompok masyarakat akan dapat membimbing dan
mengingatkan anggotanya kepada suatu tindakan yang terpuji (good conduct) yang
harus selalu dipatuhi dan dilaksanakan. Etika di dalam bisnis sudah tentu harus
disepakati oleh orang-orang yang berada dalam kelompok bisnis serta kelompok
yang terkait lainnya. Mengapa ?<br />
Dunia bisnis, yang tidak ada menyangkut hubungan antara pengusaha dengan
pengusaha, tetapi mempunyai kaitan secara nasional bahkan internasional. Tentu
dalam hal ini, untuk mewujudkan etika dalam berbisnis perlu pembicaraan yang
transparan antara semua pihak, baik pengusaha, pemerintah, masyarakat maupun
bangsa lain agar jangan hanya satu pihak saja yang menjalankan etika sementara
pihak lain berpijak kepada apa yang mereka inginkan. Artinya kalau ada pihak
terkait yang tidak mengetahui dan menyetujui adanya etika moral dan etika,
jelas apa yang disepakati oleh kalangan bisnis tadi tidak akan pernah bisa
diwujudkan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Jadi, jelas
untuk menghasilkan suatu etika didalam berbisnis yang menjamin adanya
kepedulian antara satu pihak dan pihak lain tidak perlu pembicaraan yang
bersifat global yang mengarah kepada suatu aturan yang tidak merugikan siapapun
dalam perekonomian.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Kesaling
tergantungan antara bisnis dan masyarakat Mungkin ada sebagian masyarakat yang
belum mengenali apa itu etika dalam berbisnis. Bisa jadi masyarakat beranggapan
bahwa berbisnis tidak perlu menggunakan etika, karena urusan etika hanya
berlaku di masyarakat yang memiliki kultur budaya yang kuat. Ataupun etika hanya
menjadi wilayah pribadi seseorang. Tetapi pada kenyataannya etika tetap saja
masih berlaku dan banyak diterapkan di masyarakat itu sendiri. Bagaimana dengan
di lingkungan perusahaan? Perusahaan juga sebuah organisasi yang memiliki
struktur yang cukup jelas dalam pengelolaannya. Ada banyak interaksi antar
pribadi maupun institusi yang terlibat di dalamnya. Dengan begitu kecenderungan
untuk terjadinya konflik dan terbukanya penyelewengan sangat mungkin terjadi.
Baik dalam tataran manajemen ataupun personal dalam setiap team maupun hubungan
perusahaan dengan lingkungan sekitar. Untuk itu etika ternyata diperlukan
sebagai kontrol akan kebijakan, demi kepentingan perusahaan itu sendiri Oleh
karena itu kewajiban perusahaan adalah mengejar berbagai sasaran jangka panjang
yang baik bagi masyarakat. </span></div>
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<br style="mso-special-character: line-break;" />
</span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-18623636503467038212014-09-30T23:36:00.004-07:002014-09-30T23:36:42.319-07:00TUGAS 1 - ETIKA PROFESI AKUNTANSI <!--[if gte mso 9]><xml>
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: aqua; color: #ff0066; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-highlight: aqua;">“ ETIKA PROFESI AKUNTANSI ”</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;"></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-highlight: yellow;">Etika & Teori Etika</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Etika yaitu nilai
mengenai benar dan salah yang dianut suatu golongan atau masyarakat. Etika juga
dapat disebut sebagai cabang ilmu tentang apa yang baik dan buruk tentang hak
dan kewajiban moral.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Etika berasal dari
bahasa Yunani <u>‘ethos’</u> yang berarti adat istiadat/ kebiasaan yang baik.
Etika disebut juga filsafat moral adalah cabang filsafat yang berbicara tentang
praxis (tindakan) manusia. Etika tidak mempersoalkan keadaan manusia, melainkan
mempersoalkan bagaimana manusia harus bertindak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Kamus Besar Bahasa. Indonesia (1995)</span></b></div>
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<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">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. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Maryani & Ludigdo (2001) </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">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.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Teori etika ada tiga
macam yaitu teori hedonism, teori eudemonisme, dan teori utilitarisme:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Teori hedonism</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adalah doktrin etika yang mengajarkan bahwa hal terbaik bagi
manusia adalah mengusahakan “kesenangan” (Hedone).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Teori eudenisme</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adalah tujuan akhir dari manusia adalah kebahagian.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Teori utilatirisme</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adalah kebahagian akan tercapai jika manusia memiliki kesenangan
dan kebebasan dari kesusahan dan mempertimbangkan dari pada kegunaannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-highlight: yellow;">2. Fungsi Etika</span></b>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Fungsi Etika yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebagai sarana untuk
memperoleh orientasi kritis berhadapan dengan berbagai moralitas yang
membingungkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika ingin menampilkan ketrampilan
intelektual yaitu ketrampilan untuk berargumentasi secara rasional dan kritis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Orientasi etis ini
diperlukan dalam mengabil sikap yang wajar dalam suasana pluralisme.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan profesi akuntansi adalah memenuhi tanggung-jawabnya
dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi,
dengan orientasi kepada kepentingan publik. Untuk mencapai tujuan tersebut
terdapat empat kebutuhan dasar yang harus dipenuhi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kredibilitas. Masyarakat
membutuhkan kredibilitas informasi dan sistem informasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Profesionalisme.
Diperlukan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa
Akuntan sebagai profesional di bidang akuntansi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kualitas Jasa. Terdapatnya
keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar
kinerja tertinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kepercayaan. Pemakai jasa
akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang
melandasi pemberian jasa oleh akuntan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-highlight: yellow;"> 3.Jenis Etika</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Etika ada dua jenis
yaitu etika umum dan etika khusus. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -20.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika umum</span></b><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> yang berisi prinsip
serta moral dasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -20.7pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika khusus</span></b><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> atau etika terapan
yang berlaku khusus. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika khusus ini
masih dibagi lagi menjadi etika individual dan etika sosial.<br />
Etika sosial dibagi menjadi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: 0cm;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sikap terhadap sesama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: 0cm;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika keluarga</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: 0cm;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika profesi misalnya
etika untuk pustakawan, arsiparis, dokumentalis, pialang <span style="mso-tab-count: 1;"> </span>informasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 102.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika politik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 102.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika lingkungan hidup</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 102.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">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.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="background: yellow; font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-highlight: yellow;">Sanksi Etika</span></b>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Faktor-faktor yang mempengaruhi pelanggaran
terhadap etika yaitu, kebutuhan individu, tidak ada pedoman, perilaku dan
kebiasaan individu yang terakumulasi dan tak dikoreksi,lingkungan yang tidak
etis dan perilaku dari komunitas.</span></div>
<div style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: #ff0066;">Sanksi Pelanggaran Etika :</span></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0;">Sanksi Sosial</span></b></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: #ff0066;">adalah Skala relatif kecil, dipahami sebagai kesalahan
yang dapat ‘dimaafkan’. sifatnya tidak memaksa serta tidak mengikat dan sanksi
hukum yang sifatnya mengikat dan memaksa.</span></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0;">Sanksi Hukum</span></b></div>
<div style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: #ff0066;">adalah Skala besar yang merugikan hak pihak lain.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-49618553110274824292014-06-29T04:28:00.003-07:002014-06-29T04:29:58.394-07:00TUGAS 3 - REVIEW PRODUCT<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_4-0dVW29TVAFy-Mi5q2AnTeKuhzfNY5mJdsEcRVUfOQN1rgj8uHE7D3nYTehGm4oPEFMsHRnBS-WXmDmLytBZ2mDRgb4k65ofqTO4k6NOrRQQJiREVwSTKYxdSS8Q-dsk2lPzvn96gGi/s1600/samsung.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_4-0dVW29TVAFy-Mi5q2AnTeKuhzfNY5mJdsEcRVUfOQN1rgj8uHE7D3nYTehGm4oPEFMsHRnBS-WXmDmLytBZ2mDRgb4k65ofqTO4k6NOrRQQJiREVwSTKYxdSS8Q-dsk2lPzvn96gGi/s1600/samsung.jpg" height="200" width="200" /></a></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Samsung Galaxy Ace 3 is the latest Android
smartphone Samsung's promoted as the successor of the Samsung Galaxy Ace family
we know it comes with a fairly sophisticated technology. Specifications of
Samsung Galaxy Ace 3 GT-S7270 is pretty fairly good for the category mobile
phone with dual sim market is that the majority of rival mobile-phone china,
with support for virtually all networks including 4G samsung then this should
be one of your targets. </span></div>
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<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">The advantages of Samsung Galaxy Ace 3 GT-S7270 ,
the physical size is not too big that is 121.2 x 62.7 x 9.8 mm and is easy to
put in the pockets of clothing, mediocre screen size is 4 inches with a
resolution of 480 x 800 pixels and pixel density of 233. Kitchen runway has
brought dual core processor with 1 GHz speed, using the Broadcom BCM21664
chipset, resulting in a mediocre performance with 1GB of RAM. Supports HSDPA 3G
cellular Internet network. Samsung superiority was also seen in a powerful 5 MP
camera with autofocus, LED flash, Geo-tagging, face and smile detection,
panorama, the camera is capable of recording HD video at 720p @ 30fps, front
camera for the purpose of video chat with skype app, itur mengukung A-GPS and
GLONASS GPG, features Accelerometer sensor, proximity and compass. </span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The
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use VGA camera, a new type of display using standard TFT capacitive touch
screen, not AMOLED or IPS. At low power battery is 1500 mAh, the battery is a
smartphone can make calls up to 8 hours and standby up to 370 hours.</span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-29996061622616190192014-06-02T00:12:00.002-07:002014-06-02T00:39:53.804-07:00TUGAS 2 - ADVERTISEMENT and APPLICATION LETTER<!--[if !mso]>
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<br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PT. Indonesia Equipment Centre is an
expanding company dealing in heavy equipment business which is known as an
authorized distributor of CHL Products. We are inviting young Indonesian
graduates & professionals to fill following Position :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(Staff Accounting)</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Description of Work:</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Make monthly financial reports for the company</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Creating cost of goods sold</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Calculating tax returns along with reporting</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Qualification <span style="color: white;">:</span></span></div>
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<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Woman</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Age 20-25 years</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Minimum Education Accounting D-III</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Domicile North Jakarta</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Able to work under pressure</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Minimum 1 year experience</span><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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English</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Able to operate Computer Accounting & Ms.Office</span><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">Understand
ledger journal </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">Diligent
& responsible</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">If you meet the
above criteria, send your CV to: <br />
yenny@indoequip.co</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">m
</span><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">or daud.yusriono
@indoequip.com</span></div>
<div style="border-bottom: solid windowtext 1.5pt; border: none; mso-element: para-border-div; padding: 0cm 0cm 1.0pt 0cm;">
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<br /></div>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><u><span style="background: yellow; color: #ff0066; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-highlight: yellow;">APPLICATION LETTER </span></u></b><span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br />
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jakarta, May 11<sup>st</sup>, 2014</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dear sirs,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">Based on information from the internet media jobindo.com
regarding job vacancies at the company where Mr / Mrs lead. Through this cover
letter I want to submit myself to apply for a job at a company that Mr / Mrs
lead to fill the position of <i>"Staff Accounting"</i></span><i><span lang="EN" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PT. Indonesia Equipment
Centre.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">I am a 20 year old female, graduated from a reputable university,
having skill in English, both written and oral and also operating computer
accounting. I am a hard worker, able to work in individual and in team. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">I created this cover letter to the above fact
and look forward to hearing from you soon. I am available for interview at your
convenience</span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">.
</span></div>
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<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span lang="EN" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">Sincerely yours,</span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0cm; text-align: right;">
<span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 9;"> </span><span style="mso-spacerun: yes;"> </span>(Pebriani Utaminingsih)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br />
<br />
<b style="mso-bidi-font-weight: normal;"><span style="color: #ff0066; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">SUMBER:</span></b></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: text1;">http://www.jobstreet.co.id/jobs/2014/5/new/p/40/1245368.htm?fr=R</span></i></b></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-87839156107650072782014-05-26T02:52:00.001-07:002014-05-26T02:55:22.197-07:00TUGAS 1 - MEMO<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #f52be7; font-size: 14.0pt;">“ MEMO ”</span></b></div>
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<br />
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__________________________________________________________________________</div>
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To<span style="mso-tab-count: 2;"> </span>: All employees</div>
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From<span style="mso-tab-count: 2;"> </span>: Eka Margani, SE</div>
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<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Director, Personel</div>
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Date<span style="mso-tab-count: 2;"> </span>: August 23, 2012</div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
Subject <span style="mso-tab-count: 1;"> </span>: Charitable Leave</div>
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<br /></div>
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The corporation is pleased to announce a new
policy which will allow employees to take paid time off for volunteer
activities. Employees may take up to eight hours of paid leave per month to
volunteer for charity organizations. Employees are eligible for this programs
if they are full-time and have been employed here for at least one year.
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<![endif]-->Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-20210866460345789822013-12-15T23:17:00.001-08:002013-12-15T23:17:46.811-08:00TUGAS 5 - PARAGRAF GENERALISASI,SEBAB-AKIBAT,ANALOGI<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; color: #fc28ed; font-family: "Comic Sans MS"; font-size: 14.0pt; line-height: 115%; mso-highlight: yellow;">PARAGRAF GENERALISASI</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="color: #fc28ed; font-family: "Comic Sans MS"; font-size: 14.0pt; line-height: 115%;"></span></u></b></div>
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<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ketika kita melempar bola ke atas maka akan terjatuh jika tidak
ada yang menghalangi, begitu juga ketika kita melempar benda-benda lainnya,
maka dapat disimpulkan bahwa gaya grafitasilah yang membuat hal itu terjadi.</span></div>
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alam semesta yang mengembang dapat dijelaskan dan disimpulkan dari apa
yang terjadi pada balon karet yang dikembungkan. Sebelumnya, balon karet
itu diwarnai. Ketika dikembungkan, warna pada balon karet itu ikut
mengembang. Semakin besar balon itu mengembang, semakin pudar warnanya.
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merawat taman sama denga proses merawat anak dalam keluarga. Keduanya
sama-sama memerlukan ketrampilan dan perhatian khusus. Pada tanaman,
diperlukan ketrampilan mengolah tanah dan memberi pupuk, seperti memberi
perhatian khusus, yaitu menyirami tepat waktu agar kelak memberi hasil
yang memuaskan. Begitu pula dengan merawat anak. Pada anak, diperlukan
kemampuan memberi makanan yang bergizi, pembentukan kepribadian, serta
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sehat, cerdas, dan bermoral baik .</span></li>
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Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-11506257643496227252013-12-15T22:40:00.001-08:002013-12-15T22:49:29.191-08:00TUGAS 4 - SISTEMATIKA PENULISAN TENTANG KENAKALAN REMAJA<!--[if gte mso 9]><xml>
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<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Judul<span style="mso-tab-count: 2;"> </span>: Mengatasi masalah kenakalan remaja
di era modern</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.1</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian Remaja dan ciri-cirinya</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.2</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian kenakalan Remaja menurut para ahli </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penyebab terjadinya kenakan remaja </span></div>
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<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.1</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">faktor internal :</span></div>
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<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>a.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">krisis identitas </span></div>
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<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>b.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">kontrol diri yang lemah </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.2</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">faktor eksternal :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>a.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">lingkungan keluarga</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>b.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">teman / lingkungan pergaulan yang kurang baik </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>c.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">komunitas / lingkungan tempat tinggal yang
kurang baik </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Macam-macam kenakalan remaja :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.1</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penyalah gunaan alkohol, narkotika dan zat
aditif lainnya</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.2</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perkelahian perorangan atau kelompok/masal</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.3</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kebut-kebutan /balap liar</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.4</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Freesex dan pemerkosaan </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.5</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembunuhan dan tindak kriminal lainnya </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dampak kenakalan remaja :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.1</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">remaja akan memiliki kepribadian yang buruk</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.2</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">dihindari atau dikucilkan oleh masyarakat </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.3</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">masa depan suram</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">cara menanggulangi kenakalan remaja :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.1</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tindakan Preventif </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>a.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengenal dan mengetahui ciri umum remaja</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>b.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengetahui kesulitan yang secara umum
dialami remaja</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>c.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Usaha pembinaan remaja</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.2</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tindakan Represif</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>a.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dirumah, Remaja harus menaati tata cara dan aturan
yang berlaku</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>b.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Disekolah, Pelaksanaan hukuman terhadap
pelanggaran </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>c.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tindakan kuratif dan rehabilitas </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: #fc28ed; font-family: "Comic Sans MS"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Sumber :</span></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt;">http://belajarpsikologi.com/akibat-kenakalan-remaja/</span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-36987095049993330132013-12-15T20:47:00.002-08:002013-12-15T20:47:59.139-08:00TULISAN 20 - RANTAI KORUPSI DI KEJAKSAAN<!--[if gte mso 9]><xml>
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<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: center;">
<b><span style="background: yellow; color: #fc28ed; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt; mso-highlight: yellow;">“ Rantai Korupsi di Kejaksaan ”</span></b><b><span style="color: #fc28ed; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"></span></b></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">KORUPSI
di negeri ini ibarat tumbuhan gulma. Tidak dikehendaki dan terus dibabat,
tetapi tetap tumbuh subur tanpa dirawat. </span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Lihatlah
bagaimana Komisi Pemberantasan Korupsi giat membabat korupsi, tetapi perilaku
korup terus tumbuh merambat ke segenap instansi dan institusi.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Korupsi
bahkan sejak lama merambah ke institusi penegak hukum. Yang paling mutakhir
ialah korupsi yang diduga dilakukan Kepala Kejaksaan Negeri Praya, Lombok
Tengah, Nusa Tenggara Barat, M Subri SK. Subri tertangkap tangan oleh KPK
ketika menerima suap ribuan dolar Amerika Serikat dari seorang pengusaha dalam
perkara tanah, Sabtu (14/12).</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Kita
pun bertanya, masihkah rakyat boleh berharap bila penegak hukum saja mau
disuap? Bila penegak hukum melanggar hukum, mereka semestinya mendapat hukuman
sangat berat. </span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Itulah
yang terjadi dengan jaksa Urip Tri Gunawan. Urip yang terbukti menerima suap
U$660.000 dan Rp1 miliar dalam perkara bantuan likuiditas Bank Indonesia itu
diganjar hukuman 20 tahun penjara plus denda Rp500 juta.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Vonis
20 tahun penjara merupakan hukuman maksimal bagi pelaku tindak pidana korupsi.
Publik berharap hukuman itu membuat jera para penegak hukum untuk tidak
coba-coba berbuat korup.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Faktanya,
efek jera itu tak terjadi. Para penegak hukum itu tak kapok ketika melihat uang
segepok. Itu artinya ancaman hukuman puluhan tahun penjara tak cukup membuat
jera. </span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Buktinya,
jumlah jaksa nakal yang mendapat sanksi dari Kejaksaan Agung cenderung
meningkat. Pada 2011 Kejaksaan Agung memberi sanksi 248 jaksa. Pada 2012 jumlah
jaksa yang mendapat sanksi meningkat hampir dua kali lipat menjadi 409.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Sejumlah
jaksa mendapat hukuman karena menerima suap bahkan gratifikasi seks. Kajari
Praya M Sukri tentu menambah panjang daftar jaksa yang kedapatan menerima suap.
Kenyataan seperti itu memang menyesakkan. </span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Akan
tetapi, kita tak boleh frustrasi memberantas korupsi. Pemberantasan gulma
bernama korupsi sepertinya merupakan perjuangan tiada henti di negeri ini.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Karena
korupsi ialah kejahatan luar biasa, kita memerlukan cara-cara luar biasa pula
dan komprehensif untuk memberantasnya. Cara komprehensif itu antara lain
memadukan pencegahan dan penegakan.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Pencegahan
meliputi pendidikan moral, remunerasi, dan reformasi birokrasi. Penegakan
mencakup hukuman penjara maksimal, denda maksimal, hingga pemiskinan.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Pemberantasan
korupsi yang komprehensif itu terutama dilakukan di kalangan penegak hukum.
Bagaimana mungkin pemberantasan korupsi berhasil bila penegak hukumnya korup?
Bagaimana para penegak hukum sanggup menegakkan hukum bila justru merek<span style="mso-spacerun: yes;"> </span>yang membengkokkan hukum?</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="IN" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Kita
berharap cara-cara komprehensif dapat menghapus setidaknya mengurangi korupsi
di kalangan penegak hukum. Bila meminimalisasi korupsi di kalangan penegak
hukum pun kita tak mampu, kita patut malu sebagai sebuah bangsa. </span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span lang="NO-BOK" style="color: #fc28ed; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">ANALISIS<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="NO-BOK" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">Saya sangat setuju bahwa aktor korupsi
harus diproses sesuai hukum yang berlaku. Dalam hal ini menurut saya ada
beberapa hal yang harus dicermati khususnya oleh penegak hukum yaitu jenis
korupsinya apakah perorangan atau berjamaah. Untuk yang perorangan mungkin
mudah dalam hal penanganannya, namun untuk korupsi yang berjamaah dalam suatu
sistem tentunya tidak mudah dan dalam hal ini tentunya tidak adil apabila hanya
pada lini atas saja yang dipangkas. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="NO-BOK" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">Contoh kasus yang terjadi pada
departemen xxx yang sekitar 6 bulan lalu marak ditampilkan di layar televisi,
saya melihat korupsi yang terjadi adalah suatu bentuk korupsi yang tersistem
dan sangat tidak sesuai apabila yang dihukum hanya lini top manajemen, karena
hal itu tidak akan mematikan korupsi yang ada.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="NO-BOK" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">Menurut
saya ada beberapa hal yang dapat dilakukan supaya dapat meminimalisasi
terjadinya kasus korupsi, yaitu :</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: #0070c0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span lang="NO-BOK" style="font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">bentuk
sistem dengan blue print tugas pokok, fungsi dan aturan yang jelas </span><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="color: #0070c0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span lang="NO-BOK" style="font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">bentuk
suatu badan yang memiliki legalitas untuk melakukan audit</span><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="color: #0070c0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span lang="NO-BOK" style="font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">berikan
reward dan punishment yang jelas mulai dari bawah sampai lini atas.</span><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="color: #0070c0; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify;"><span lang="NO-BOK" style="font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">perhatikan
tingkat kesejahteraan pegawai sesuai dengan besar tanggungjawab yang
diembannya, tanpa adanya kesejahteraan yang memadai kemungkinan terjadinya
korupsi sangat besar.</span><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
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<span lang="NO-BOK" style="color: #0070c0; font-family: "Comic Sans MS"; mso-ansi-language: NO-BOK; mso-fareast-font-family: "Times New Roman";">Tentang
penanganan terhadap pelaku korupsi, tentunya uang hasil korupsi harus
dikembalikan secara penuh dan proses hukum terus berjalan.</span><span style="color: #0070c0; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #fc28ed; font-family: "Comic Sans MS"; font-size: 12.0pt;">SUMBER<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Comic Sans MS";">http://www.metrotvnews.com/videoprogram/detail/2013/12/16/20970/121/Rantai-Korupsi-di-Kejaksaan/Editorial%20Media%20Indonesia</span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-34043316399684464232013-12-15T15:46:00.001-08:002013-12-15T15:46:53.912-08:00TULISAN 19 - EKONOMI SYARIAH<!--[if gte mso 9]><xml>
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<span class="post-content"><span style="font-family: "Comic Sans MS";">Jakarta (</span></span><span class="ix3xd"><span style="font-family: "Comic Sans MS";">ANTARA</span></span><span class="post-content"><span style="font-family: "Comic Sans MS";"> </span></span><span class="ix3xd"><span style="font-family: "Comic Sans MS";">News</span></span><span class="post-content"><span style="font-family: "Comic Sans MS";">) - Presiden
Susilo Bambang Yudhoyono menegaskan kembali komitmen untuk menjadikan sistem
perekonomian syariah sebagai agenda </span></span><span class="ix3xd"><span style="font-family: "Comic Sans MS";">nasional</span></span><span class="post-content"><span style="font-family: "Comic Sans MS";"> mengingat sistem
itu mampu bertahan dari gejolak ekonomi dunia.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<span class="post-content"><span style="font-family: "Comic Sans MS";">"</span></span><span class="ix3xd"><span style="font-family: "Comic Sans MS";">Ekonomi</span></span><span class="post-content"><span style="font-family: "Comic Sans MS";"> ini (syariah) tidak mudah menjadi
gelembung atau yang kita kenal sebagai <i>bubble economy</i>," kata
Presiden Yudhoyono di Lapangan Monumen Nasional Jakarta, Minggu, saat mencanangkan
Gerakan Ekonomi Syariah.</span></span></div>
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<span class="post-content"><span style="font-family: "Comic Sans MS";">Menurut Presiden, </span></span><span class="ix3xd"><span style="font-family: "Comic Sans MS";">sistem</span></span><span class="post-content"><span style="font-family: "Comic Sans MS";"> ekonomi syariah
menghindarkan pembiayaan yang bersifat spekulatif atau eksploitasi pasar
keuangan, lingkungan hidup dan sosial, hanya demi keuntungan ekonomi pemilik
modal. Melalui sistem bagi hasil, tambah Presiden, ekonomi syariah
menghilangkan jarak antara sektor keuangan dan sektor riil. </span></span></div>
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<span class="post-content"><span style="font-family: "Comic Sans MS";">"Dengan kata lain, perkembangan sektor keuangan merupakan
cerminan kemajuan sektor riil," katanya. Oleh karena itu, Presiden
menilai, ekonomi syariah sangat diperlukan untuk memperluas keuangan inklusi
sektor usaha mikro kecil dan menengah (UMKM).</span></span><span style="font-family: "Comic Sans MS";"><br />
<br />
<span class="post-content">Kehadiran dana-dana sosial yang khas dalam sistem
ekonomi syariah, seperti zakat, infaq, dan sedekah, menurut Presiden juga
melengkapi sistem jaring pengaman sosial yang telah ada. </span><br />
<br />
<span class="post-content">"Melalui hal ini kaum miskin dan dhuafa dapat
diberdayakan dan dimandirikan seiring dengan gerak pembangunan nasional,"
katanya, Presiden juga mengundang pelaku ekonomi syariah untuk berperan dalam
percepatan dan perluasan pembangunan infrastruktur di tanah air melalui program
MP3EI yang sudah mencapai angka di atas Rp 737 triliun, </span><br />
<br />
<span class="post-content">Pada kesempatan itu Presiden yang didampingi Gubernur </span><span class="ix3xd">Bank</span><span class="post-content"> </span><span class="ix3xd">Indonesia</span><span class="post-content"> Agus Martowardojo juga menyampaikan salah satu tantangan
terbesar pertumbuhan ekonomi syariah adalah masih rendahnya pemahaman tentang
keuangan syariah, terutama universalisasi nilai-nilai yang menjadi roh sistem
keuangan syariah serta bentuk-bentuk aplikatif dari konsep itu. </span></span></div>
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<span class="post-content"><span style="font-family: "Comic Sans MS";">Namun ia berharap proses pengenalan akan semakin mudah
mengingat sesungguhnya nilai-nilai dalam perekonomian syariah memiliki kesamaan
dengan nilai-nilai lokal. Presiden mencontohkan dalam konsep maro (yang berarti
membagi dua) dan mapat (yang berarti membagi empat).</span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #0070c0; font-family: "Comic Sans MS"; font-size: 12.0pt;">ANALISIS<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<span style="font-family: "Comic Sans MS";">Saya sangat
setuju jika ekonomi Islam mulai diterapkan di negara kita pada khususnya, dan di
dunia pada umumnya. Saya yakin jika sistem ekonomi Islam diterapkan di negara
kita (dengan catatan penerapannya tidak setengah-setengah, namun penerapan
sistem ekonomi Islam secara kaffah berdasarkan asaa-asas ekonomi Islam yg
diajarkan Allah melalui Al-Qur'an dan Hadist, bukan cuma diterapkan pd Bank
Syari'ah saja seperti sekarang2 ini...), Insya Allah seluruh masalah
perekonomian yg tengah melanda Indonesia akan mendapati solusi.<br />
<br />
Pada dasarnya tidak ada sistem ekonomi yang sempurna di dunia ini. Sebab, semua
sistem ekonomi, baik itu kapitalis, sosialis, liberalis, atau demokratis, ke
semuanya itu adalah hasil pemikiran manusia yang merupakan makhluk terbatas dan
nisbi sifatnya. Sehingga pada penerapannya pun seringkali terdapat kekeliruan bahkan
cenderung menguntungkan pada salah satu pihak, sedang di lain pihak merasa
dirugikan. Pada akhirnya sistem ekonomi ini bukan mendatangkan solusi, tetapi
malah mendatangkan masalah bertubi-tubi.<br />
<br />
Contohnya saja Indonesia yang katanya menganut sistem ekonomi pancasila, tapi
pada kenyataannya? penerepannya belum menunjukkan hasil yg optimal jika tidak
ingin dikatakan gagal total. Di saat segala permasalahan ekonomi kian menjadi
rumit runyam, memang sudah saatnya Sistem Ekonomi Islam menjadi solusi yg
tepat.</span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-29559437216847056082013-12-15T06:45:00.005-08:002013-12-15T06:45:44.037-08:00TULISAN 18 - PEMASANGAN RFID<!--[if gte mso 9]><xml>
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<h1>
<span style="background: yellow; color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-highlight: yellow;">“ Ada Petugas Minta Uang Saat Pasang
RFID, Laporkan! ”</span><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt;"></span></h1>
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<strong><span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>Jakarta</ins></span></span></strong><span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins> -PT Pertamina (Persero) meminta
masyarakat melaporkan jika ada petugas yang meminta bayaran saat melakukan
pemasangan RFID (Radio Frequency Identification). Perseroan menegaskan seluruh
pemasangan dan alat RFID diberikan gratis kepada masyarakat pemilik kendaraan.</ins></span></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>"Kami ingatkan kepada masyarakat bahwa RFID adalah
gratis, baik alatnya maupun pemasangannya semua gratis, jika ada petugas yang
menarik biaya pemasangan RFID catat namanya, laporkan ke kami di call center <strong><span style="font-family: "Comic Sans MS";">500-000</span></strong>," tegas Senior
Vice President Fuel Marketing and Distribution Pertamina, Suhartoko ditemui di
SPBU Kalimalang, Jumat (13/12/2013).<br />
<br />
Suhartoko mengatakan Pertamina juga tak membatasi batas akhir pemasangan RFID,
sehingga ia mengimbau masyarakat tak perlu khawatir kehabisan alat RFID.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins><br />
"Masyarakat jangan panik, pemasangan RFID tidak dibatasi waktu, memang ada
target Juli 2014 tetapi itu pemasangan nasional dan diterapkan sistem
monitoring BBM subsidi dan target tersebut sangat mungkin mundur,"
ungkapnya.</ins></span> <span class="msoIns"><ins>Suhartoko menambahkan tim
pemasangan RFID juga siap untuk melakukan pemasangan RFID secara berkelompok
dan semuanya gratis.</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>"Kalau ada satu kelurahan, satu perumahan yang ingin
pasang RFID bersama-sama tanpa repot harus antre ke SPBU, silahkan hubungi call
center 500-000, tim akan datang, dan lagi-lagi semuanya gratis," katanya.</ins></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt;">ANALISIS<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>PT Pertamina (Persero) meminta masyarakat melaporkan jika ada
petugas yang meminta bayaran saat melakukan pemasangan RFID (Radio Frequency
Identification).</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS";">PT.Pertamina
menegaskan <span class="msoIns"><ins>kepada masyarakat bahwa RFID adalah gratis,
baik alatnya maupun pemasangannya semua gratis, jika ada petugas yang menarik
biaya pemasangan RFID catat namanya, laporkan ke kami di call center <strong><span style="font-family: "Comic Sans MS";">500-000</span></strong>," tegas Senior
Vice President Fuel Marketing and Distribution Pertamina, Suhartoko ditemui di
SPBU Kalimalang, Jumat (13/12/2013).</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>Suhartoko menambahkan tim pemasangan RFID juga siap untuk
melakukan pemasangan RFID secara berkelompok dan semuanya gratis.</ins></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt;">SUMBER<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<span style="font-family: "Comic Sans MS";"><a href="http://finance.detik.com/read/2013/12/13/125722/2441224/1034/ada-petugas-minta-uang-saat-pasang-rfid-laporkan"><span style="color: windowtext;">http://finance.detik.com/read/2013/12/13/125722/2441224/1034/ada-petugas-minta-uang-saat-pasang-rfid-laporkan</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com1tag:blogger.com,1999:blog-5648549417055771316.post-45455469309557225262013-12-15T06:39:00.000-08:002013-12-15T06:40:01.556-08:00TULISAN 17 - BELUM ADA KANAIKAN HARGA BAHAN MAKANAN PADA AKHIR TAHUN<!--[if gte mso 9]><xml>
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<span style="background: yellow; color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-highlight: yellow;">“ Belum ada gejolak harga
bahan makanan </span></h3>
<h3 align="center" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; text-align: center;">
<span style="background: yellow; color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-highlight: yellow;">pada akhir tahun”</span><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt;"></span></h3>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div style="line-height: 15.75pt; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins>VIVAnews</ins></span></span></b><span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins> -
Jelang <span class="m72030">Natal</span> dan Tahun Baru 2014, harga pangan masih
relatif stabil, terutama daging dan telur. Kenaikan harga hanya terjadi pada
tepung terigu.</ins></span></span><br />
<br />
Sekjen Asosiasi Pedagang Pasar <span class="m72030">Indonesia</span>, Ngadiran,
mengatakan harga daging sapi masih berkisar Rp90-95 ribu per kilogram. Ngadiran
memastikan, hingga hari ini belum ada gejolak harga bahan makanan bersamaan
dengan Natal dan Tahun Baru.</div>
<div style="line-height: 15.75pt; text-align: justify;">
<br /></div>
<div style="line-height: 15.75pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins>"Untuk daging,
harganya masih aman dan cenderung stabil. Kalau <span class="m72030">ada</span>
gejolak (harga), bisa-bisa itu ulah importir atau para peternak besar
saja," kata dia ketika dihubungi <i><span style="font-family: "Comic Sans MS";">VIVAnews</span></i>,
Sabtu, 14 Desember 2013.</ins></span> <span class="msoIns"><ins>Sementara itu,
harga daging ayam dan telur cenderung "<span class="m72030">adem</span>
ayem". Harga daging ayam di pasar Rp30 ribu per kilogram, sedangkan harga
telur Rp17 ribu per kilogram. Hanya ada sedikit kenaikan pada harga terigu.</ins></span></span></div>
<div style="line-height: 15.75pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins><br /></ins></span></span></div>
<div style="line-height: 15.75pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins>"Harga terigu naik
dari pabrik, harga secara resmi naik kira-kira Rp700 per kilogram," ujar
Ngadiran.</ins></span> K<span class="msoIns"><ins>enaikan harga terigu disebab
karena peningkatan biaya produksi yang dipengaruhi oleh kenaikan upah minimun
regional (UMR) sebulan yang lalu. </ins></span></span><br />
"Harga ini berlaku di Jabodetabek (mulai) dua hari terakhir,"
katanya.</div>
<span class="msoIns"><ins>Sebelumnya, Wakil Menteri
Perdagangan, Bayu Krisnamurthi memastikan bahwa stok pangan aman pada Natal dan
Tahun Baru 2014. "Semua sudah terkendali. Ketersediaan barang juga semua
sudah ada," kata Bayu di Kementerian Perdagangan, <span class="m72030">Jakarta</span>,
Jumat 13 Desember 2013. (ren)</ins></span><div style="line-height: 15.75pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins><br /></ins></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ANALISIS<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></u></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>Jelang <span class="m72030">Natal</span> dan Tahun Baru 2014,
harga pangan masih relatif stabil, terutama daging dan telur. Kenaikan harga
hanya terjadi pada tepung terigu.</ins></span></span></div>
<div style="line-height: 15.75pt; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 11.0pt;"><span class="msoIns"><ins>Sekjen Asosiasi Pedagang
Pasar <span class="m72030">Indonesia</span>, Ngadiran, mengatakan harga daging
sapi masih berkisar Rp90-95 ribu per kilogram. Ngadiran memastikan, hingga hari
ini belum ada gejolak harga bahan makanan bersamaan dengan Natal dan Tahun
Baru.</ins></span> <span class="msoIns"><ins>Untuk daging, harganya masih aman
dan cenderung stabil</ins></span> hanya harga tepung terigu yang ada kenaikan
sedikit. <span class="msoIns"><ins>Kenaikan harga </ins></span>tepung <span class="msoIns"><ins>terigu disebab</ins></span>kan<span class="msoIns"><ins> karena
peningkatan biaya produksi yang dipengaruhi oleh kenaikan upah minimun regional
(UMR) sebulan yang lalu</ins></span></span></div>
<div style="line-height: 15.75pt;">
<br /></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-41580030305958598942013-12-15T06:33:00.002-08:002013-12-15T06:33:47.822-08:00TULISAN 16 - BELUM SEMUA MOBIL PAKAI RFID<!--[if gte mso 9]><xml>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Jakarta</ins></span></span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins> -PT Pertamina (Persero) dan PT Inti (Persero) makin gencar
melakukan pemasangan perangkat monitor konsumsi BBM yaitu Radio Frequency
Identification (RFID) pada kendaraan di Jakarta. Dari target 4,5 juta unit
kendaraan, sampai saat ini baru 80.000 kendaraan yang memakai RFID.</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Yang
terpasang saat ini sudah sebanyak 80.000 unit kendaraan di Jakarta," ujar
Vice President Fuel Marketing Pertamina Moch. Iskandar ditemui di SPBU
Kalimalang, Jakarta Timur, Jumat (13/12/2013)</ins></span>.</span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Iskandar
mengatakan, sampai saat ini di seluruh SPBU di Jakarta sudah terpasang RFID tag
pada setiap nozelnya.</ins></span> <span class="msoIns"><ins>"Sekarang terus
kita uji ke</ins></span>h<span class="msoIns"><ins>andalan sistem RFID ini,
target kami Desember ini sistem RFID ini sudah bisa dioperasikan di seluruh
Jakarta, namun fungsinya hanya mencatat volume penyaluran BBM dari nozel.
Tetapi belum sampai pada tahap mencarat konsumsi per kendaraan, hingga mencatat
nomor kendaraan dan sebagainya," kata Iskandar.<br />
<br />
Setelah seluruh SPBU di Jakarta telah terpasang RFID tag, Pertamina dan Inti
saat ini melanjutkan untuk pemasangan RFID di SPBU di Kalimantan.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Jakarta
sudah semua, sekarang kita lanjutkan ke Kalimantan. Kalau di Kalimantan mengapa
lebih didahulukan, karena di sana banyak kendaraan truk-truk tambang, jangan
sampai kendaraan tambang mengisi BBM subsidi karena sesuai Permen ESDM Nomor 1
Tahun 2013 truk tambang adalah salah satu kendaraan yang dilarang mengisi BBM
subsidi," jelas Iskandar.<br />
<br />
Humas Inti Andy Nugroho mengungkapkan, saat ini pihaknya sudah menyiapkan stok
RFID sampai akhir bulan sebanyak 4,5 juta RFID sesuai target pemasangan di DKI
Jakarta.</ins></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt;">ANALISIS<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt;"><span style="text-decoration: none;"><br /></span></span></u></b></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>PT Pertamina
(Persero) dan PT Inti (Persero) makin gencar melakukan pemasangan perangkat
monitor konsumsi BBM yaitu Radio Frequency Identification (RFID) pada kendaraan
di Jakarta. Dari target 4,5 juta unit kendaraan, sampai saat ini baru 80.000
kendaraan yang memakai RFID.</ins></span> Menurut <span class="msoIns"><ins>Vice
President Fuel Marketing Pertamina Moch. Iskandar ditemui di SPBU Kalimalang,
Jakarta Timur, Jumat</ins></span> 13 Desember 2013.</span><span style="font-family: "Comic Sans MS";"></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";">PT.Pertamina <span class="msoIns"><ins>terus
</ins></span>menguji<span class="msoIns"><ins> ke</ins></span>h<span class="msoIns"><ins>andalan sistem RFID ini, target kami Desember ini sistem RFID
ini sudah bisa dioperasikan di seluruh Jakarta, namun fungsinya hanya mencatat
volume penyaluran BBM dari nozel. Tetapi belum sampai pada tahap mencarat
konsumsi per kendaraan</ins></span>.</span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Setelah
seluruh SPBU di Jakarta telah terpasang RFID tag, Pertamina dan Inti saat ini
melanjutkan untuk pemasangan RFID di SPBU di Kalimanta</ins></span>n.</span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">SUMBER<span style="mso-tab-count: 1;"> </span>:
</span></u></b></div>
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<u><span style="font-family: "Comic Sans MS";"><a href="http://finance.detik.com/read/2013/12/13/133536/2441268/1034/baru-80-ribu-mobil-di-jakarta-pakai-rfid-targetnya-45-juta-unit"><span style="color: windowtext;">http://finance.detik.com/read/2013/12/13/133536/2441268/1034/baru-80-ribu-mobil-di-jakarta-pakai-rfid-targetnya-45-juta-unit</span></a></span></u></div>
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<br />
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: center;">
<b><span style="background: yellow; color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt; mso-highlight: yellow;">Garuda Siapkan Penerbangan Langsung Jakarta-London
Akhir Mei 2014</span></b><b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"></span></b></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Surabaya</ins></span></span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins> -Maskapai penerbangan Garuda Indonesia segera meluncurkan
penerbangan langsung Jakarta-London di akhir Mei 2014. Garuda menjadi maskapai
satu-satunya dari Indonesia yang melayani rute tersebut.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Tahun
depan kita juga akan launch direct flight ke London. Ini satu-satunya
penerbangan dari Indonesia ke Inggris direct, biasanya transit dulu ke
Singapura atau Dubai," kata Dirut Garuda Indonesia, Emirsyah Satar di
Dyandra Convention Center, Surabaya, Kamis (12/12/2013).<br />
<br />
Tahap awal, lanjut Emir, frekuensi direct flight ke London yakni 4 kali dalam
seminggu. Penerbangan ini menggunakan pesawat Boeing 777.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Rencanya
akhir Mei 2014," kata Emir lagi.</ins></span> <span class="msoIns"><ins>Pada
kesempatan yang sama Emirsyah Satar meraih penghargaan "Akuntan of The
Year 2013" dari Ikatan Akuntan Indonesia (IAI).<br />
<br />
Alumni FE UI ini dinilai memiliki profesionalisme, dedikasi, prestasi, dan
inovasi sebagai business leader yang telah membuat profesi akuntan makin
dikenal dan diakui.<br />
"Akuntan nggak hanya berkarier di lingkup keuangan saja. Ini membuktikan,
profesi sebagai akuntan membantu kita lebih luas berkarier," kata
Emirsyah.</ins></span> <span class="msoIns"><ins>Penghargaan "Akuntan of The
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Akuntan Indonesia, Prof Mardiasmo.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>Maskapai penerbangan Garuda
Indonesia segera meluncurkan penerbangan langsung Jakarta-London di akhir Mei
2014. Garuda menjadi maskapai satu-satunya dari Indonesia yang melayani rute
tersebut</ins></span></span></div>
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<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>"Tahun depan kita juga akan
launch direct flight ke London. Ini satu-satunya penerbangan dari Indonesia ke
Inggris direct</ins></span> tanpa<span class="msoIns"><ins> transit ke Singapura
atau Dubai," kata Dirut Garuda Indonesia, Emirsyah Satar di Dyandra
Convention Center, Surabaya, Kamis </ins></span>12 Desember 2013<span class="msoIns"><ins>.<br />
Tahap awal, lanjut Emir, frekuensi direct flight ke London yakni 4 kali dalam
seminggu. Penerbangan ini menggunakan pesawat Boeing 777.</ins></span> Dengan adanya
rute penerbangan seperti ini akan<span style="mso-spacerun: yes;">
</span>mempersingkat waktu customer dan tanpa harus naik turun pesawat untuk
transit .</span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-36429074105373988522013-12-15T04:03:00.004-08:002013-12-15T04:03:33.971-08:00TULISAN 14 - PERTAMINA KLAIM PERTAMAX<!--[if gte mso 9]><xml>
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dari Kompetitor</span></b><b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"></span></b></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Jakarta</ins></span></span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins> -Persaingan bisnis hilir bahan bakar minyak (BBM) makin
sengit ketika harga BBM subsidi dinaikkan menjadi Rp 6.500 per liter. Misalnya
PT Pertamina (Persero) menerapkan strategi harga BBM non subsidinya (Pertamax
dan Pertamax Plus) lebih murah dibandingkan di SPBU Shell dan Tota</ins></span>l.</span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Senior Vice
President Fuel Marketing and Distribution PT Pertamina Suhartoko mengungkapkan
sebagai strategi agar konsumen selalu setia menggunakan Pertamax dan Pertamax
Plus, harga BBM tersebut akan lebih murah daripada SPBU 'tetangga'.<br />
<br />
"Masyarakat bisa cek, setiap SPBU Pertamina yang berdekatan dengan SPBU
pesaing (Shell dan Total) harga BBM non subsidinya seperti Pertamax dan
Pertamax Plus harganya lebih murah Rp 100-200 per liter dibandingkan harga BBM
non subsidi SPBU pesaing," kata Suhartoko ditemui di SPBU Coco Raya
Kalimalang, Jakarta, Jumat (13/12/2013).<br />
<br />
Sementara itu, Vice President Fuel Marketing Pertamina Moch Iskandar mengatakan
selain strategi harga, yang tidak kalah penting ada kualitas bahan bakar yang
dijual perseroan.<br />
<br />
"Kita tidak mungkin main-main dengan kualitas, nggak berani kita bohongi
publik, sekarang banyak ATPM (Agen Tunggal Pemegang Merek) merekomendasikan
mobil yang mereka jual menggunakan BBM non subsidi Pertamina, mereka sendiri
yang anjurkan, karena mereka juga punya penelitian sendiri terhadap bahan bakar
yang tersedia di pasar," tambah Iskandar.<br />
<br />
Iskandar mengungkapkan untuk lebih mendorong masyarakat di Indoensia
menggunakan bahan bakar yang kualitasnya jauh lebih baik, Pertamina meluncurkan
program 'Pertamax Point Rewards'.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Pertamax
Point Rewards ini berupa kartu, dan kartunya gratis, jadi cukup mengisi bahan
bakar jenis Pertamax series minimal Rp 250.000 berlaku kelipatan maka pelanggan
akan mendapat 1 kartu dan 1 stiker. Untuk berikutnya dapat 1 stiker lagi jika beli
pertamax series Rp 250.000," ujar Iskandar.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Dengan kartu
Pertamax Point Rewards tersebut pelanggan bisa mendapatkan gratis layanan
airport lounge di Jakarta, Surabaya dan Bali, serta gratis valet parking di 10
mall di Jakarta dan gratis nonton film di 7 Blitz Megaplex di Indonesia.<br />
<br />
"Kartu dan stiker tersebut bisa diperoleh di 10 SPBU partisipan di wilayah
Jobodetabek seperti di SPBU Ahmad Yani Bekasi, SPBU di BSD-Tangerang, SPBU Daan
Mogot, Tendean, Kemang, Cikini dan lainnya yang sebagian besar merupakan SPBU
Coco (Corporate Owned Corporate Operated)," tutup Iskandar.</ins></span></span></div>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>(rrd/hen)</ins></span></span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins> </ins></span></span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ANALISIS<span style="mso-tab-count: 1;"> </span>:</span></u></b></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></u></b></div>
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<span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>PT Pertamina (Persero) menerapkan
strategi harga BBM non subsidinya (Pertamax dan Pertamax Plus) lebih murah
dibandingkan </ins></span>competitor seperti <span class="msoIns"><ins>di SPBU
Shell dan Total.<br />
Senior Vice President Fuel Marketing and Distribution PT Pertamina Suhartoko </ins></span>saat
ditemui di Jakarta 13 Desember 2013 <span class="msoIns"><ins>mengungkapkan
sebagai strategi agar konsumen selalu setia menggunakan Pertamax dan Pertamax
Plus, harga BBM tersebut akan lebih</ins></span></span><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>
murah
daripada SPBU </ins></span><span style="mso-spacerun: yes;"> </span>competitor . Hal tersebut dapat dilihat dari <span class="msoIns"><ins>harga BBM non subsidinya seperti Pertamax dan Pertamax Plus
harganya lebih murah Rp 100-200 per liter dibandingkan harga BBM non subsidi
SPBU pesaing</ins></span>.<span class="msoIns"><ins><br />
</ins></span></span><span style="font-family: "Comic Sans MS";">Untuk mendorong masyarakat
menggunakan Pertamax PT.Pertamina meluncurkan </span><span style="font-family: "Comic Sans MS";"><span class="msoIns"><ins>Pertamax
Point Rewards </ins></span>yang <span class="msoIns"><ins>berupa kartu, dan
kartunya </ins></span>pun <span class="msoIns"><ins>gratis, </ins></span>J<span class="msoIns"><ins>adi cukup mengisi bahan bakar jenis Pertamax series minimal
Rp 250.000 berlaku kelipatan maka pelanggan akan mendapat 1 kartu dan 1 stiker.
Untuk berikutnya dapat 1 stiker lagi jika beli pertamax series Rp
250.000," ujar Iskandar.</ins></span></span><span style="color: #948a54; font-family: "Comic Sans MS"; mso-themecolor: background2; mso-themeshade: 128;"></span></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-43570888724064330532013-12-15T03:31:00.000-08:002013-12-15T03:31:02.352-08:00TULISAN 13 - OMZET FREEPORT MEMUNCAK<!--[if gte mso 9]><xml>
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<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Jakarta</ins></span></span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins> -Tahun ini pendapatan PT Freeeport Indonesia dari tambang
emas dan tembaganya di Papua diperkirakan mencapai US$ 3,8 miliar atau sekitar
Rp 38 triliun. Ini di bawah perkiraan awal yang sebesar US$ 5,8 miliar atau
sekitar Rp 58 triliun.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins><br />
Presiden Direktur Freeport Indonesia Rozik Boedioro Soetjipto mengatakan,
turunnya pendapatan tersebut karena produksi turun setelah sempat ada
kecelakaan runtuhnya tambang bawah tanah, yang menyebabkan operasi tambang
Freeport berhenti sementara. Selain itu, turunnya harga komoditas tambang juga
menjadi penyebab pendapatan Freeport Indonesia tak capai target.</ins></span></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Untuk
produksi estimasi sampai akhir tahun 12% di bawah bujet (target). Hampir 2 juta
ton konsentrat kira-kira," ujar Rozik di kantornya, Kuningan, Jakarta,
Kamis (12/12/2013).<br />
<br />
Pada tahun ini, Freeport diprediksi mejual sekitar 870 pound tembaga, 990 ribu
ounces emas, dan 2,5 juta ounces perak.</ins></span></span></div>
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<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Rozik
mengatakan, saat ini pihaknya tengah berjuang untuk mendapatkan keringanan dari
pemerintah, terkait larangan ekspor tambang mentah mulai tahun depan. <br />
<br />
Freeport belum siap untuk menghentikan ekspor tambang mentah mulai tahun depan.
Bila ini tetap dilakukan, maka 60% produksi tambang Freeport di Papua terancam
tidak dikeruk tahun depan.</ins></span> <span class="msoIns"><ins>Dampaknya ada
31 ribu karyawan yang terancam pemutusan hubungan kerja (PHK). "Ini
terdiri dari 12.000 tenaga kerja langsung Freeport, lalu 12.000 dari
kontraktor-kontraktor, dan 5.000-6.000 dari kontraktor kecil. Jadi ada 31 ribu
orang yang berkaitan dengan ini," ujar Rozik.</ins></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">ANALISIS : </span></u></b></div>
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<span style="color: #7f7f7f; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; mso-themetint: 128;">P<span class="msoIns"><ins>endapatan PT Freeport Indonesia
dari tambang emas dan tembaganya di Papua diperkirakan mencapai US$ 3,8 miliar
atau sekitar Rp 38 triliun</ins></span></span></div>
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<span style="color: #7f7f7f; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; mso-themetint: 128;"><span class="msoIns"><ins>Presiden Direktur Freeport Indonesia
Rozik Boedioro Soetjipto </ins></span>saat ditemui di Jakarta hari Kamis 12
Desember 2013 <span class="msoIns"><ins>mengatakan, turunnya pendapatan tersebut
karena produksi turun setelah sempat ada kecelakaan runtuhnya tambang bawah
tanah, yang menyebabkan operasi tambang Freeport berhenti sementara. Selain
itu, turunnya harga komoditas tambang juga menjadi penyebab pendapatan Freeport
Indonesia tak capai target.</ins></span></span></div>
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menghentikan ekspor tambang mentah mulai tahun depan. Bila ini tetap dilakukan,
maka 60% produksi tambang Freeport di Papua terancam tidak dikeruk tahun depa</ins></span>n.
Dan saat ini PT.Freeport tengah berjuang untuk mendapatkan keringanan dari
Pemerintah terkait larangan ekspor tambang mentah tahun depan.</span></div>
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Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0tag:blogger.com,1999:blog-5648549417055771316.post-64638562108663552322013-12-15T03:17:00.001-08:002013-12-15T03:17:15.387-08:00TULISAN 12 - BTN MERAJAI RUMAH SUBSIDI<!--[if !mso]>
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<br />
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: center;">
<b><span style="background: yellow; color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt; mso-highlight: yellow;">“ BTN Masih Rajai Pembiayaan Rumah Subsidi ”</span></b></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: center;">
<b><span style="background: yellow; color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt; mso-highlight: yellow;"><br /></span></b><b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt;"></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins></ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Anyer</ins></span></span></b><span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins> -Bank BTN masih mendominasi pembiayaan kredit rumah subsidi
atau Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) dengan total 75.997 unit
atau senilai Rp 3,9 triliun. Dari bank penyalur yang mencapai 18 bank, BTN
membiayai 86,6% dari target pembiayaan rumah subsidi tahun ini.</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>"Dari
22 bank pelaksana, ada 18 yang sudah melakukan realisasi dengan pangsa terbesar
masih oleh BTN," kata Deputi Pembiayaan Perumahan Kementerian Perumahan
Rakyat Sri Hartoyo di acara Media Gathering dan Diskusi Evaluasi dan Proyeksi
Program Kerja Kemenpera, di Anyer, Banten, Jumat (13/12/2013).</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman";"><span class="msoIns"><ins>Sementara
itu, dari realisasi penjualan rumah subsidi melalui skema FLPP hingga
pertengahan Desember 2013 baru terserap 87.765 unit atau 72,5% dari target
sebesar 121.000 unit. Jumlah dana yang tersalurkan senilai Rp 4,55 triliun.<br />
Kita sudah menyerap hampir 88.000 dengan nilai hampir Rp 4,6 triliun,"
katanya.<br />
<br />
Sri masih optimistis, penyaluran kredit FLPP bisa mencapai lebih dari 115.000
unit di akhir tahun."Prognosa akhir bulan ini kita masih mengacu dengan
para bank pelaksana pada bulan Oktober 2013 lalu. Kita masih berharap ketemu di
115.000 lebih," tambah Sri.<br />
Dari sisi daerah, sebaran penyerapan pembangunan rumah subsidi terbanyak di
daerah Jawa Barat yaitu sebanyak 36.080 unit dengan nilai transaksi senilai Rp
1,9 triliun.</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt;">Analisis :</span></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt;"><span style="text-decoration: none;"><br /></span></span></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #595959; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; mso-themetint: 166;"><span class="msoIns"><ins>Bank BTN masih mendominasi
pembiayaan kredit rumah subsidi atau Fasilitas Likuiditas Pembiayaan Perumahan
(FLPP) dengan total 75.997 unit atau senilai Rp 3,9 triliun.</ins></span> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #595959; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; mso-themetint: 166;"><span class="msoIns"><ins>"Dari 22 bank pelaksana, ada 18
yang sudah melakukan realisasi dengan pangsa terbesar masih oleh BTN,"
kata Deputi Pembiayaan Perumahan Kementerian Perumahan Rakyat Sri Hartoyo di
acara Media Gathering dan Diskusi Evaluasi dan Proyeksi Program Kerja
Kemenpera, di Anyer, Banten, Jumat (13/12/2013).</ins></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #595959; font-family: "Comic Sans MS"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1; mso-themetint: 166;">Dari 18 Bank penyalur kredit rumah subsidi BTN <span class="msoIns"><ins>membiayai 86,6% dari target pembiayaan rumah </ins></span>subsidi
tahun ini .<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
Pebriani Utaminingsihhttp://www.blogger.com/profile/11816080152940880867noreply@blogger.com0