Kode Etik Profesi Akuntansi

Sebelum membahas lebih jauh mengenai kode etik profesi akuntansi, apa itu kode etik ?

Kode etik adalah suatu sistem norma, nilai & juga aturan profesional tertulis yang secara tegas dimana  profesional dapat menyatakan apa yang benar & baik atau apa yang tidak benar & tidak baik. Kode etik menyatakan perbuatan apa saja yang benar / salah, perbuatan apa yang harus dilakukan & perbuatan apa yang harus dihindari atau bisa dikatakan bahwa kode etik adalah suatu pedoman untuk berperilaku.Dimana tujuan adanya kode etik yaitu supaya profesional memberikan jasa yang sebaik-baiknya kepada para pemakai. Dengan adanya kode etik akan melindungi perbuatan dari yang tidak profesional.

Nah lalu bagaimana dengan kode etik profesi Akuntansi?
Profesi Akuntan di Indonesia terbagi menjadi empat, yaitu :
1. Akuntan Publik
2. Akuntan Pemerintahan
3. Akuntan Pendidik
4. Akuntan Manajemen Perusahaan

Adapun tujuan Kode Etik Profesi Akuntansi adalah :

• Untuk meningkatkan mutu organisasi profesi.
• Untuk menjaga dan memelihara kesejahteraan para anggota.
• Untuk menjunjung tinggi martabat profesi
• Untuk meningkatkan mutu profesi.
• Untuk meningkatkan pengabdian para anggota profesi
• Meningkatkan layanan di atas keuntungan pribadi.
• Mempunyai organisasi profesional yang kuat dan terjalin erat.
• Menentukan baku standar

Menurut Mulyadi (2001),kode etik akuntan Indonesia memuat delapan prinsip etika sebagai berikut :
1. Tanggung Jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peran tersebut, anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka.

2. Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.
Satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Profesi akuntan memegang peran yang penting di masyarakat, dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Ketergantungan ini menimbulkan tanggung jawab akuntan terhadap kepentingan publik.

3. Integritas
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 keputusan yang diambilnya. Integritas mengharuskan seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa.

4. Obyektivitas
Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. Obyektivitasnya 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 dibawah pengaruh pihak lain.

5. Kompetensi dan Kehati-hatian Profesional
Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional dan teknik yang paling mutakhir. Hal ini mengandung arti bahwa anggota mempunyai kewajiban untuk melaksanakan jasa profesional dengan sebaik-baiknya sesuai dengan kemampuannya, demi kepentingan pengguna jasa dan konsisten dengan tanggung jawab profesi kepada publik

6. Kerahasiaan
Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya. Kepentingan umum dan profesi menuntut bahwa standar profesi yang berhubungan dengan kerahasiaan didefinisikan bahwa terdapat panduan mengenai sifat sifat dan luas kewajiban kerahasiaan serta mengenai berbagai keadaan di mana informasi yang diperoleh selama melakukan jasa profesional dapat atau perlu diungkapkan.

7. Perilaku Profesional
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.

8. Standar Teknis
Setiap anggota 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 integritas dan obyektivitas.


CONTOH KASUS :
- Panama Papers

Pada bulan April tahun 2016 lalu, tersiar kabar yang menggemparkan dunia tentang kebocoran dokumen rahasia milik Perusahaan Mossack Fonseca yakni merupakan firma hukum dan penyedia jasa konsultasi pengelolaan aset perusahaan yang berlokasi di Panama.  Dokumen ini akrab dengan sebutan Panama Papers karena banyaknya kumpulan dokumen yang bocor, terdiri dari 11,5 juta dokumen dan berukuran hingga sebesar 2,6 Terabyte. Dokumen ini berisi informasi rinci mengenai klien Mossack Fonseca yang membutuhkan jasa untuk mengelola aset klien perseorangan maupun perusahaan agar dapat terhindar dari tagihan pajak di negaranya masing-masing yakni dengan memiliki rekening bank luar negeri dengan identitas anonym / tanpa nama, yang memungkinkan identitas nasabah bank tersebut tidak terlacak oleh petugas pajak di negara mereka masing-masing sehingga dapat terhindar dari tagihan pajak. Hal ini tentunya sangat berdampak bagi banyak orang yg terlibat dan terutama bagi pajak negara masing".

Analisis:
Kasus ini sudah melanggar prinsip kode etik "kerahasiaan" dimana terjadinya kasus ini berawal dari beredarnya dokumen rahasia perusahaan yang bahkan hingga menggemparkan dunia. Berdasarkan kasus pelanggaran di atas, memiliki perusahaan offshore pastilah berkaitan dengan kepemilikan rekening bank luar negeri dimana identitas kita tidak dapat terlacak oleh petugas pajak di negara domisili masing-masing. Yang artinya aset/harta sesorang yang berada di wilayah bebas pajak dengan mendirikan sebuah perusahaan offshore secara otomatis aman dari tagihan pajak di negara domisili mereka. Tidak hanya mengenai prinsip "kerahasiaan", akan tetapi seseorang yang melakukan itu telah melanggar etika profesi akuntansi dalam hal "integritas", dikarenakan orang tersebut menyembunyikan hartanya dan tidak melaporkan secara utuh harta yang dimilikinya kepada petugas pajak. Yang menjadikan orang tersebut membayar pajak yang tidak sesuai dengan keadaan harta mereka dan dia berhasil melindungi dirinya dari tagihan pajak yang besar. 

Sumber :
https://id.wikipedia.org/wiki/Kode_etik_profesi
http://www.pengertianku.net/2015/02/pengertian-kode-etik-dan-tujuannya-lengkap.html
https://airanursyahidah90.wordpress.com/kode-etik-akuntan-indonesia/
http://rikaoktavianis.blogspot.co.id/2016/12/10-kasus-pelanggaran-etika-profesi.html?m=1

Know Your Skin Better

Hi !

In this post I wanna tell you how well I know my skin, and how well you should know your skin.

So, before I know things about skincare, I just don't even care about my skin at all.

I have a very dull skin at that time (when I was in senior high school). But yet, I don't care.

But now, welcome to the college life, when I have to go to campuss in a very hot day, the time when my skin changed from normal skin to oily skin.

And yeaaahhh. I've got a lot of acne, whitehead and blackhead. it made me so frustrated.

But the good thing is, it makes me realize how important is it to care about my skin.

Now I have an oily combination skin, and sometimes hormonal acne come up (period times lol). But, I know how to take care of it now :D

Things that you need to do with your skin

"KNOW YOUR SKIN BETTER"

What it needs? is it need an acne treatment? is it dry? Do it needs hydrating products or oil control products? is it sensitive?

when you already know it, 

"you can choose skincare that suit your skin type"

the key of gettin' the best skincare is TRYIN' IT.

Cause if  "A" products suit my skin so well, doesn't mean it will suit yours.

So, you have to try it by urself.

But, when in doubt, search some review about it first

Goodluck ! 

5 Types Part of Speech

Words can be considered as the smallest elements in language that have meanings.

Words can be classified to 8 types of part of speech.

but, in this post I wanna tell only 5 types of "Part of Speech"

So, let's learn more about "PART OF SPEECH"

1. NOUN

• A noun is the name of a person, place, thing, or ideas.
• The simplest of all the types (part of speech)

Examples :

a. Anita is a teacher in elementary school.

b. The new building beside my house is apartement.

c. Indonesia have a lot of beautiful place.

Different types of noun :

• Proper– proper nouns always start with a capital letter and refers to specific names of persons, places, or things.
• Examples: Bali, Jokowi

• Common– common nouns are the opposite of proper nouns. These are just generic names of persons, things, or places.
• Examples: motorcycle, scissor, woman, boy

• Concrete– this kind refers to nouns which you can perceive through your five senses.
• Examples: folder, sand, board

• Abstract- unlike concrete nouns, abstract nouns are those which you can’t perceive through your five senses.
• Examples: happiness, grudge, bravery

• Count– it refers to anything that is countable, and has a singular and plural form.
• Examples:  kitten, video, ball

• Mass– this is the opposite of count nouns. Mass nouns are also called non-countable nouns, and they need to have “counters” to quantify them.
• Examples of Counters: kilo, cup, meter
• Examples of Mass Nouns: rice, flour, garter

• Collective– refers to a group of persons, animals, or things.
• Example: faculty (group of teachers), class (group of students), pride (group of lions)

NOUN

2. PRONOUN

• Pronoun is a part of a speech which functions as a replacement for a noun
• I, it, he, she, mine, his, hers, we, they, theirs, and ours.

Examples :

a. I usually eat breakfast berfore going to school.

b. She is my besfriend.

c. It is so heavy.

d. This bag is hers.

Types Of Pronoun :

• Personal Pronoun (I, you, they, she, hers, his) refer to specific persons or things

          - I want a coffee

          - The motorcycle is his.

• Demonstrative Pronoun (this, those) are also considered noun markers

          - This book is the best book I've ever read.

• Interrogative Pronoun (who, what, which) introduce questions

          - Who want a cup of tea?

          - What did she say?

• Relative Pronoun (who, which, that) introduce dependent clauses and refers to a person or thing already mentioned in the sentence

          - The girl who live beside my house is pretty.

• Indefinite Pronoun (anything, everything, none) refer to non-specific persons and things

          - He has done everything to get a high scores.

          - She will do anything her mom says.

• Reflexive Pronoun dan Intensive Pronoun (myself, yourself) name a receiver of an action who is identical to the doer of the action.

          - She tell herself to be courage.

          - I give myself a gift.

• Reciprocal Pronoun (each other, one another) express shared actions or feelings

         - Lisa and Lina help each other a lot.

         - He and She sing with one another in a stage.

Pronoun

3. ADJECTIVE

• Adjective is used to describe a noun or a pronoun. 
• Adjectives can specify the quality, the size, and the number of nouns or pronouns.

Example :

a. I feel disappointed.

b. The beautiful lady over there is so flawless.

Adjectives can be used to make comparisons.

For most adjectives of one or two syllables, you can add –er. For example, greater, faster, stronger.

For adjectives longer than two syllables, you should use the word more.

Example : 

a. Lina is prettier than Lisa.

b. He was more intelligent than his sister

Adjectives can also be used as superlatives.

This is usually done by adding –est to the end of an adjective that is one or two syllables.

For example, the loudest, the coolest, the smartest.

If an adjective is three syllables or longer, you must use the words the most.

Example :

a. Her voice is the loudest in class.

b. He is the most intelligent in his family.

Proper Adjectives

proper adjectives are always capitalized in English. They are derived from proper nouns, and they can also includes adjectives. So, when they are used together, they are arranged in a certain order.

4. VERB

• Verbs generally express action or a state of being
• Several classification of verbs :

Verbs

Action Verbs (Show action)

Example :

a. She plays in the park

b. Lina sings a song

c. They study together

Linking Verbs (link the subject to an adjective)

Example :

a. Baby breath flower is beautiful

(The linking verb is links the adjective beautiful with the subject Baby breath flower.)

Main Verbs (can stand alone)

Auxiliary Verbs (helping verbs, serve as support to the main verb)

The most common auxiliary verbs are:

Have, has, had

Do, does, did

Be, am, is, are, was, were, being, been

Should, could, will, would, might, can, may, must, shall, ought (to) 

Example :

a. Lina does her own homework

b. She will make cookies this afternoon.

Transitive Verbs (require a direct object in order to make sense)

Example :

Lina put a newspaper on the table

Put is a transitive verb since the sentence Lina put has no meaning without its direct object a newspaper.

Intransitive Verbs (do not need direct objects to make them meaningful)

Example :

Lina breaths.

5. ADVERB

• An adverb is a word that modifies an action verb, an adjective or another adverb.
• Different types of adverb :

Adverb of Manner (this refers to how something happens or how an action is done.)

Example :

The snail walks slowly.

The word “slowly” tells how snail walks.

Adverb of Time (this states “when” something happens or “when” it is done)

Example :

a. I will call him tomorrow.

b. I can play guitar since last year.

Adverb of Place (this tells something about “where” something happens or ”where” something is done.)

Example :

a. The contest will be held at school.

b. I do my homework at library.

Adverb of Degree (this states the intensity or the degree to which a specific thing happens or is done.)

Example :

a. The boy over there is so smart !

b. The child is very talented.

Reference :

http://partofspeech.org/ [Accessed May 4]

http://www.edb.utexas.edu/minliu/pbl/ESOL/help/libry/speech.htm [Accessed May 4]

http://www.butte.edu/departments/cas/tipsheets/grammar/parts_of_speech.html [Accessed May 4]

Letter of Intent (LOI)

Eve, Ltd.
12th avenue, Austin Street
No. 47, Rego park

Date : January 29th, 2017

Here with the letter our companies would like to addressed the letter on intent (LOI) as to forge the commitment between :

THE PARTIES

1. Name  : Ms. Natasha Stefanie
Position : CEO (Chief Executive Officer)
Company : Eve, Ltd.

2. Nama : Ms. Natasya Ruby
Position : CEO (Chief Executive Officer)
Company : Lunar Escha, Ltd.

are agreed to have commitment assigning in terms of the said Letter of Intent through several articles as follows :

Article 1
The parties agreed on the commitment stated in prior consent to this letter.

Article 2
The parties are agreed on the terms actualized in this letter and valid until it is being signed.

Article 3
The parties are agreed on the rules and the terms above and could arrange the said matters based on the scheduled meeting on both parties.

Article 4
The parties will obey all the terms stated in this letter as it is stated by the rule of law that applied in the US authorities. Any changes apprehend this commitment must be informed to all parties.

The Signatures


 First Party        Second Party

Debit Card / M-Banking VS Cash

Okay,
we all already know that bank is so much helpful for us. There's a lot of benefit!
In this "internet era", there's a lot of online shop. Debit Card / M-banking makes us easier to do a long distance transaction. It's so useful, that you don't have to hide your money at the back of your pillow, or hide it in your pile of clothes and scared that someone will steal it from you right? But, can we use them anywhere?

Yes, maybe you think we can use it everywhere but the truth is ... it's not.
There's some place that don't even know about it, they just do a transaction with "CASH". Why? Because it's hard to find ATM, or signal to use m-banking.
Okay, let me give you an example.
There's somewhere outhere, that they live in a small country in Indonesia, don't even know about internet, they just use their phone for calling or messaging, so they can't use m-banking (or maybe don't know how to use it), and not only that, they bought something in a small shop. And we all know that small shop can't use debit card, right?
They think that CASH is the most important things for them, not debit card or m-banking.

"But, it's a small country! How about a city? I think we can use it wherever and whenever"
yes, you are right.
BUT
We can do a lot of transaction with debit card or m-banking, but let's choose a shop.
there's a lot of shop here in a city.
Huge one, medium one even small one.
maybe we can use debit card in a huge shop, like mall?
but how about the small one? we should do the transaction with cash tho.
so, no matter how modern it is, how useful it is, we can't use it anywhere (maybe for now).

event though debit card and m-banking is soooo sooooooo useful for me, I still need cash for my transaction tho :')
there's pros and cons for debit card / m-banking and cash right?
what do you think?
that's what I think about this topic, thank you for reading !

*sorry if there's a word or sentence which not pleased*
Xoxo,

Natasha Stefanie