KECURANGAN DALAM AKUNTANSI

Dalam konteks audit atas laporan keuangan, kecurangan didefinisikan sebagai salah satu saji laporan keuangan yang disengaja. Pelaporan keuanga yang curang adalah salah saji atau pengabaian jumlah atau pengungkapan yang disengaja dengan maksud menipu para pemakai laporan itu.

Tiga kondisi kecurangan yang berasal dari pelaporan keuangan yang curang dan penyalahgunaan aktiva diuraikan dalam SAS 99 (AU 316), yaitu:

1.      Insentif/Tekanan. Manajemen atau pegawai lain merasakan insentif atau tekanan untuk melakukan kecurangan.

            2.      Kesempatan. situasi yang membuka kesempatan bagi manajemn atau pegawai untuk melakukan kecurangan.

            3.      Sikap/Rasionalisasi. Mereka berada dalam lingkungan yang cukup menekan yang membuat mereka merasionalisasi tindakan tidak jujur.

      Untuk membantu manajemen dan dewan direksi dalam upaya memerangi kecurangan, AICPA, bersama dengan beberapa organisasi professional menerbitkan Management Antifraud Program and Controls: Guidance to Help Prevent, Deter and Detect Fraud (Program dan pengendalian anti kecurangan: pedoman untuk membantu mencegah, menghalangi dan mendeteksi kecurangan). Pedoman ini terdiri dari tiga unsure, yaitu:

            1.      Budaya jujur dan etika tinggi

            2.      Tanggung jawab manajemen utnuk mengevaluasi resiko kecurangan

            3.      Pengawasan oleh komite audit

Apabila resiko salah saji yang material akibat kecurangan sudah teridentifikasi, pertama auditor harus membahas temuan tersebut dengan manajemen dan minta pandangan manajemen mengenai potensi kecurangan serta pengendalian yang ada yang dirancang untuk mencegah atau mendeteksi salh saji. Respon auditor terhadap resiko kecurangan meliputi:

              1.      Mengubah pelaksanaan audit secara keseluruhan

              2.      Merancang dan melaksanakan prosedur audit untuk menangani resiko kecurangan

              3.      Merancang da melaksanakan prosedur utnuk menangani pengabaian pengendalian oleh manajemen.

Sumber:

Arens, A Alvin, Randal J, Elder, Mark S. Beasly. 2008. Auditing dan Jasa Assurance. Jakarta: Erlangga

Tugas 1 dan 2 Kode Etik

       1.      Jelaskan mengenai kode etik menurut IAI !

       Jawaban :

  ETIKA (ethics) dapat didefinisikan sebagai rangkaian prinsip atau nilai moral. Kode Perilaku Profesional  AICPA (America Institute of Certified Public Accountant) terdiri dari empat bagian yaitu:

1.    Prinsip

standar perilaku etis yang ideal yang dinyatakan dalam istilah filosofis.

2.    Peraturan Perilaku

 standar minimum dari perilaku etis yang dinyatakan sebagaiperaturan spesifik

3.    Interprestasi Peraturan Perilaku.

Interprestasi atas peraturan perilaku oleh Devisi Etika Profesional dar AICPA.

4.    Kaidah Etika

Peraturan perilaku yang diserahkan kepada AICPA oleh para praktisi dan pihak lain yang berkepentingan dengan persyaratan etis.

Kode Etik menurut IAI (Ikatan Akuntan Indonesia) ialah kode etik yang dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan public, bekerja di lingkungan dunia usaha, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung jawab professional.

Kode Etik yang berlaku di Indonesia yang mengatur anggota IAI secara keseluruhan dan pembagiannya terdiri dari :

1.    Kode Etik Akuntan

Merupakan  kode etik yang mengatur seluruh anggota IAI secara umum.

2.    Kode Etik Kompartemen

Merupakan kode etik yang mengatur masing-masing kompartemen yang terdapat didalam IAI

       2.      Jelaskan mengenai jasa audit secara detail : prinsip dan aturan etika

       Jawaban :

          Jasa Audit dapat disebut sebagai pelayanan untuk mengumpulkan atau mengevaluasi bukti informasi untuk menentukan dan melaporkan derajat kesesuaian antara informasi yang didapat atau yang sudah dikumpulkan atau dievaluasi dengan informasi yang sudah ada. Yang dilakukan oleh Auditor yaitu orang yang sudah kompeten dan independen.

           Prinsip Etika Akuntan adalah prinsip yang harus ditaati oleh semua anggota IAI. Sedangkan Aturan Etika adalah mengikat anggota kompartemen yang mensahkan aturan etika tersebut.

            Prinsip Etika Akuntan yang ditetapkan oleh IAI memuat 8 prinsip etika, yaitu:

1.    Tanggung Jawab Profesi

Dalam melaksanakan tanggung jawabnya sebagai professional anggota harus senantiasa menggunakan pertimbangan moral dan professional dalam semua kegiatanya.

2.  Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayangan kepada public, menghormati kepercayaan public, dan menunjukan komitmen atas professional. Profesi akuntan public memegang peran penting di masyarakat, dimana public dari profesi akuntan terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja dll.

3.     Integritas

Itegritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan professional. Integritas merupakan kualitas yang mendasari kepercayaan public dan merupakan patokan bagi anggota dalam menguji semua keputusan yang diambilnya.

4.     Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. Obyektivitas adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota.

5.     Kompetensi dan Kehatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional yang kompeten.

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.

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. Standar teknis dan standar profesional yang harus ditaati anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia, International Federation of Accountants, badan pengatur, dan peraturan perundang-undangan yang relevan

Sumber :

Arens, A Alvin, Randal J, Elder, Mark S. Beasly. 2008. Auditing dan Jasa Assurance. Jakarta: Erlangga

http://repository.usu.ac.id/bitstream/123456789/30796/4/Chapter%20II.pdf

Union Carbide – Bhopal Disaster

Tugas 3
Union Carbide – Bhopal Disaster

Summary :

     Since 1984, 20,000 people lost their lives in Bhopal, India after a chemical gas spill from a pesticide factory. More than 40 tons of methyl isocyante (MIC) gas created a dense cloud over a resident population of more than half a million people.

       People woke in their homes to fits of coughing, their lungs filling with fluid.  More than 8,000 people were killed in just the first few days following the leak, mainly from cardiac and respiratory arrest.

The chemical factory responsible for this disaster belonged to Union Carbide, which negotiated a settlement with the Indian Government in 1989 for $470 million - a total of only $370 to $533 per victim - a sum too small to pay for most medical bills. In 1987, a Bhopal District Court charged Union Carbide officials, including then CEO Warren Anderson, with culpable homicide, grievous assault and other serious offences. In 1992, a warrant was issued for Anderson's arrest.

But justice has eluded the people of Bhopal for more than 20 years. Dow, since its merger with Union Carbide, refuses to assume these liabilities in India - or clean up the toxic poisons left behind.

Questions :

      1.      What are the ethical issues raised by the case?

ð  - Anderson, who had been imprisoned briefly by the Indian government on charges of "negligence and criminal liability corporation", has been devoting all his attention to the problem of the proliferation of company announcements complete details negotations with government officials in India: they have rejected as inadequate approximately $ 200 million as compensation for the death of the $ 2,000 and injured 200,000 others, due in December 1984 by a poisonous methyl isocyanate gas leak from a Union Carbide pesticide plant located in Bhopal, India.

-  The Analysts expect the company will be forced into bankruptcy. Ironically, Garbide union factory in Bhopal have been losing money for several years and Anderson considered close it.

      2.      Did the legal doctrine of “limited liability” apply to protect the shareholders of Union Carbide (US)?

ð  Apply. But before this tragedy, a subsidiary of India has done poorly. In an attempt to contain an annual loss of $ 4 million from the plant manager is not profitable local company has intiated some cost-cutting program.

      3.      Were the Indian operations, which were being overseen by the managers of Union Carbide Corporation (U.S) in compliance with legal or moral or ethical standards?

ð  Some other safety measures are not implemented and operating standards at the plant is not in accordance with the standards in the other Union Carbide plant. In addition, there is the possibility of safety measures are allowed as part of the "saving procedures" by the company at the factory. Thus the Union Carbide India was not running the operation according to the standard legal, moral and ethical because it does not perform the procedure well and has resulted in falling victim. They should pay more attention to procedures that do not harm others.

Kelompok :

                            1. Adinda Cecaria Mentari

                            2. Amrizal Bayasud

                            3. Nini Agustin Miranti

                            4. Ramadani Tri Permatasari

                            5. Siti Yuliani

Task Relative Clause and Relative Clause Reduction

        ·         Relative Clause

         1.       Which

         2.       That

         3.       Whom

         4.       Whose

         5.       Which

         6.       Whom

         7.       Whose

         8.       Who

         9.       Which

        10.   That

        11.   Whose

        12.   Which

        13.   Who

        14.   Which

        15.   Whose

        ·         Relative Clause Reduction

         1.       George is the man chosen to represent the committee at the convention

         2.       All of the money accepted has already been released

         3.       The paper on the table belong to patricia

         4.       Tha man brought to the police station confessed to the crime

         5.       The girl drinking coffe is mary allen

         6.       Jhon’s wife a professor has written several paperson this subject

         7.       The man tlking to the policeman is my uncle

         8.       The book on the top is the one I need

         9.       The number of students counted is quite high  

       10.   Leo Evans,a doctor, cats in the restaurant everyday

Relative Clause

Digunakan untuk memberikan informasi tambahan tentang membuat suatu kalimat baru atau menggabungkan 2 kalimat menjadi satu.

Relative pronoun merupakan bagian dari relative clause yang tidak dapat berdiri sendiri, melainkan berada di dalam complex sentence.

Formula :

Relative Clause = Relative Pronoun +/- Subject + Verb

Complex Sentence = Independent Clause + Relative Clause

Contoh :

                        We will use the ticket that I bought yesterday

Keterangan:

            Relative clause            = that I bought yesterday

            Relative pronoun        = that

            Complex sentence      = We will use the ticket that I bought yesterday

Relative pronoun

            Adapun relative pronoun terdiri dari dari :

   ü  Who                             = digunakan untuk orang sebagai subject

   ü  Whom                         = digunakan untuk orang sebagai object

   ü  Whose                         = digunakan untuk orang sebagai pemilik

  

   ü  Which  dan that           = digunakan untuk benda (non person) sebagai object atau subject.

Sumber : http://www.wordsmile.com/pengertian-rumus-dan-contoh-kalimat-adjective-relative-clause

exercise 35 and exercise 36 plus article about causative verb

Exercise 35

     1.       The president is called by somebody everyday

     2.       the other member is being called  by john

     3.       Mr Waston will be called by Somebody tonight

     4.       considerable demage has been caused by The fire

     5.       the supplies for thiss class should be bought by The teacher

Exercise 36

     1.       The teacher made juan leave the room

     2.       Toshiko had her car repaired by a mechanic

     3.       Ellen got Marvin typed her paper

     4.       I made jane call her friend on the telephone

     5.       we got our house painted last week

     6.       dr. Byrd is the having students write a composition

     7.       the police made the suspect lie on the ground

     8.       mark got his transcrips sent to the university

     9.       maria is getting her hair cut tomorrow

     10.   we will have to get the Dean sign this form

     11.   the teacher let Al leave the classroom

     12.   maria got Ed wash the pipettes

     13.   she always has her car fixed by the same mechanic

     14.   gene got his book published by a subsidy publisher

     15.   we have to help janet find her keys.

Article for Causative Verb

     1.       Active Causative yaitu Subject menyebabkan object melakukan sesuatu.

Subject + (ask/get - got/allow) + Object (person/ orang) + to + Verb 1

Example :

The teacher made juan leave the room

Guru menyuruh juan meninggalkan ruangan

     2.       Passive Causative yaitu Subject menginginkan object diselesaikan oleh seseorang.

Subject + (have - had/get - got) + Object (thing/ benda) + Verb 3

Example :

                                She got this room cleaned

Dia menyuruh membersikan ruangan tersebut

sumber: http://bahasainggrisonlines.blogspot.com/2013/04/fungsi-rumus-dan-contoh-causative.html 

TUGAS BAHASA INGGRIS BISNIS 2 part 2

 Exercise 33 : Because/Because of

     1.       It was difficult to deliver the letter because the sender had written the wrong address on the envelope.

     2.       We decided to leave early because the party was boring.

     3.       Recuse attempts were temporarily halted because of the had weather.

     4.       They visited their friends often because they enjoyed their company.

     5.       Paul cannot go to the football game because of his grades

     6.       Marcella was avarded a scholarship because her superior scholastic ability. 

     7.       Nobody ventured outdoors because of the hurricane warnings.

     8.       We pland to spend our vacation in the mountains because the air is purer there.

     9.       We have to drive around the bay because the bridge was destroyed in the strom.

    10.    The chickens have died because of the intense beat.

Exercise 34 : So/Such

     1.       The sun shone so brightly that maria had to put on her sunglasses.

     2.       Dean was such a powerful swimmer that he always won the races.

     3.       There were such few students registered that the class was cancelled.

     4.       We had such wonderful memories of that place that we decided to retrun.

     5.       We had so good a time at the party that we hated to leave.

     6.       The benefit was such great a success that the promoters decided to repeat it.  

     7.       It was such a nice day that we decided to go to the beach.

     8.       Jane looked so sick that the nurse told her to go home. 

     9.       Those were such difficult assignments that we spent two weeks finishing them.

    10.     Ray called at such an early hour that we weren’t awake yet.

    11.    The book looked so interesting that he decided to read it.

    12.    He worked so carefully that it took him a long time to complete the project.

    13.    We stayed in the sun for such a long time that we became sunburned.

    14.    There were such many people on the bus that we decided to walk.

    15.    The program was so entertaining that nobody wanted to miss it.

CONNECTORS

connectors is a word that is used to join words or sentences.
 (sebuah kata yang digunakan untuk menggabungkan kata atau kalimat).

Connectors are the words which combine two words, phrases and sentence together. They have the same meaning of a conjunction but differ in their function.
konektor adalah kata-kata yang menggabungkan dua kata, frasa dan kalimat bersamaan. Mereka mempunyai arti yang sama dari kata penghubung tetapi memiliki fungsi yang berbeda.

Difference between conjunction and connectors:
perbedaan antara conjunction dan connectors

Conjunctions are used to connect a noun with another noun; two independent clauses; different sentences; a group of words.
conjunction digunakan untuk menghubungkan kata benda dengan kata benda yang lain,dua klausa independen,kalimat yang berbeda,kelompok kata.

Connectors are used to connect a large groups of words; phrases; sentences.
connectors digunakan untuk menghubungkan kelompok kata,frase,kalimat.

Contoh:

ü  Connectors
I broke my leg. However, I still feel great.

“however” disini menghubungkan 2 kelompok kata,yang saling berhubungan satu sama lain.

ü  Conjunction
Lisa and Ria are friends.
“and” disini menghubungkan 2 kata benda yaitu lisa dan ria.

Sumber :

http://www.scribd.com/doc/49891326/Connectors-in-English-Grammar

Tugas Bahasa Inggris 2

A.    Conditional Sentences

Halaman 97, Latihan 21

1.      Henry talks to his dog as if it understood him.

2.      If they has left house earlier,they would not have been so late getting to the airport that they could not check their baggage.

3.      If I finish the dress before Saturday, I will give it to my sister for her birthday.

4.      If I had seen the movie, I would have told you about it last night.

5.      Had Bob not interfered in his sister’s matrial problems,there would have been peace between them.

6.      He would give you the money if he had it.

7.      I wish they stopped making so much noise so that I could concentrate.

8.      She would call you immediately if she needed help.

9.      Had they arrived at the sale early,the would have found a better selection.

10.  We hope that you enjoyed the party last night.

11.  If you have enough time,please paint the chair before you leave.

12.   We could go for a drive if today were Saturday.

13.  If she wins the prize,it will be because she writes very well.

14.  Mike wished that the editors had permitted him to copy some of their material.

15.   Joel wishes that he had spend his vocation on the gulf coast next year.

16.  I will accept if they invite me to the party.

17.  If your mother buys that car for you, will you be happy?

18.  If he had decided earlier, he could have left on the afternoon flight.

19.  Had we known your address, we would have written you a letter.

20.  If the roofer doesn’t come soon, the rain will leak inside.

21.  Because Rose did so poorly on the exam, she wishes that she had studied harder last night.

22.   My dog always wake me up if he hears strange noises.

23.  If you see Mary today, please ask her to call me.

24.  If he gets the raise, it will be because he does a good job.

25.  The teacher will not accept our work if we turn it in late.

26.  Mrs. Wood always talks to her tenth-grade students as though they were adults.

27.  If  he had left already, he could have called us.

28.  If they had known him, they would have talked to him.

29.  He would understand it if you explained it to him more slowly.

30.  I could understand the French teacher if she spoke more slowly.

B.    Adv,Adj and Comparison Degree

Halaman 107 , Latihan 26 Adj and Adv

1.      Rta plays violin well

2.      That is an intense novel

3.      The sun is shining brightly

4.      The girls speak fluent French

5.      The boys speak Spanish fluently

6.      The table has a smooth surface

7.      We must a figure our income tax retruns accurately

8.       We don’t like to drink bitter tea

9.      The plane will arrive soon

10.  He had an accident because he was driving too fast

Halamn 109 Latihan 27 Lingking (Copulative) Verbs

1.      Your cold sounds terrible

2.      The pianist plays very well

3.      The food in the restaurant always taste good

4.      The campers remained calm despite the thunderstorm

5.      They became sick after eating the contaminated food

6.      Professor calandra looked quickly at the student’s sketches

7.      Paco was working diligently on the project

8.      Paul prostested vehemently about the new proposals

9.      Our neighbors appeared relaxed after their vocation

10.  The music sounded too noisy to be classical

Halaman 114 Latihaan 29 Comparisons

1.      The empire state building is taller than the statue of liberty

2.      California is farther fromm New York than Pennsylvania

3.      His assignment is different from mine

4.      Louie reads more quickly than his sister

5.      No animal is so big as king kong

6.      That report is less impressive than the government’s

7.      Sam wears the same shirt as his teammates

8.      Dave paints much more realistically than his professor

9.      The twins have less money at the end of the month than they have at the beginning

10.  Her sports car different from Nancy’s

Halaman 117, Latihan 30 Comparisons

1.      Of the four dresses, I like the red one better

2.      Phil is the happiest person that we know

3.      Pat’s car is faster than Dan’s

4.      This is the creamier  ice cream I have had in a long time

5.      This poster is more colorful than the one in the hall

6.      Does fred feel better today than he did yesterday?

7.      This vegetable soup taste very good

8.      While trying to balance the basket on her head, the woman walked more awkwardly than her daughter

9.      Jane is the least athletic of all the woman

10.  My cat is the prettier of the two

11.  This summary is the best of the pair

12.  Your heritage is different from mine

13.  This painting is less impressive than the one in the other gallery

14.  The colder the weather gets, the sicker I feel

15.  No sooner had he received the letter than he called Maria

16.  A mink coat costs twice more than a sable coat

17.  Jim has a few opportunities to play tennis as i

18.  That recipe calls for much more sugar than mine does

19.  The museum is the farthest away of the three buildings

20.  George Washington is more famous than John Jay