kode etik akuntan menurut iai

(1)Kode Etik IAI

Adalah aturan perilaku etika akuntan dalam memenuhi tanggung jawab profesionalnya.

Kode Etik Ikatan Akuntan Indonesia dimaksudkan 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.

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:

-Kredibilitas, karena masyarakat membutuhkan kredibilitas informasi dan sistem informasi.

-Profesionalisme, diperlukan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai profesional di bidang akuntansi.

-Kualitas Jasa dimana terdapat keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tertinggi

-Kepercayaan, pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang melandasi pemberian jasa oleh akuntan.

(2)Kode Etik IAI meliputi:

Dalam kode Etik IAI terdapat 3 prinsip etika untuk mengatur setiap perilaku akuntan yang bekerja, diantaranya:

a.Prinsip etika akuntan

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.

b.Aturan etika akuntan; dan

Aturan Etika disahkan oleh Rapat Anggota Himpunan dan hanya mengikat anggota Himpunan yang bersangkutan.

c.Interpretasi aturan etika akuntan

Interpretasi 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.

(3)Kode Etik IAI

dirumuskan oleh Badan yang khusus dibentuk untuk tujuan tersebut oleh Dewan Pengurus Nasional

(4)Kode Etik IAI

mengikat seluruh anggota IAI

Setiap anggota IAI wajib mengikuti setiap kode etik yang telah dibuat oleh badan khusus yang dibentuk oleh Dewan Pengurus Nasional dengan rasa tanggung jawab.

Tugas Softskill Kelompok Union Carbide – Bhopal Disaster

Tugas Softskill Kelompok Union Carbide – Bhopal Disaster

NAMA KELOMPOK :
1.      AFIATRI
2.      AHMAD ALHAFIDHU. H
3.      HARY FAUZI
4.      MUHAMMAD MOOSA
5.      MUHAMMAD ZAKY. S
6.      TEGUH WICAKSONO

Articel - Ethics Case
Bhopal - Union Carbide

1. What are the ethical issues raised by this case?
Answer :
Union Carbide Corporation inadequite an estimate $200nmillion on compensation for the deaths of 200 people and the injuries of 200.000 other because poisonous leak of methyl isocyanate gas from a Union Carbide pesticide plant and company's managers had failed to warn them at the Indian plant because they had suffered losse

2. Did the legal doctrine of “limited liability” apply to protect the shareholders of Union Carbide Corporation (U.S.)? 
Answer :
Shareholders of Union Carbide weren't fully protected by the legal doctrine of limited liability. They weren't liable for the deaths and injuries that occured due to the leak. But they weren't covered for their personal investment in the shares of corp. Stock fell drastically after the incident and shareholders claim to have lost more than $1 billion.

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?
Answer :

 

No, because before the tragedy, the Indian subsidiary had been doing poorly, in an effort to containing $4 million from the unprofitable plant, local company managers had initiated several cos-cutting programs. Only a year before the number of equipment operators on each shift had been reduced from twelve to five. Morale dropped and many of the best operators quit and were replaced with workers whose education was below required by company manuals. 

TUGAS SOFTSKILL MINGGU KE 4

 EXIRCISE 37 page 138

1.   Which
2.   Which
3.   Whom
4.   Whom
5.   That
6.   Whom
7.   Whose
8.   Who
9.   That
10. That
11. Whose
12. Which
13. Who
14. That
15. Whose

EXERCISE 38 page 139

1.   George is the man. George was chosen to represent the committee at the convertion
2.   All the money (the money was accepted) has already been released
3.   The papers (the papers are on the table) belong to patricia
4.   The man was brought to the police station confessed to the crime
5.   The girl is drinking coffee. Mary Allen is the girl
6.   John's wife, a professor, has written several papers on this subject
7.   The man is talking to the policeman. The man is my uncle
8.   The book (the book is on top shelf) is the one that i need
9.   The number of students (the number of students have been counted) is quite high
10. Leo Evans, a doctor, cats in this restaurant every day

Relative Clause
We can use relative clauses to join two English sentences, or to give more information about something.

I bought a new car. It is very fast.
→ I bought a new car that is very fast.

She lives in New York. She likes living in New York.
→ She lives in New York, which she likes.
Defining and Non-defining

A defining relative clause tells which noun we are talking about:

    I like the woman who lives next door.
    (If I don't say 'who lives next door', then we don't know which woman I mean).

A non-defining relative clause gives us extra information about something. We don't need this information to understand the sentence.

    I live in London, which has some fantastic parks.
    (Everybody knows where London is, so 'which has some fantastic parks' is extra information).
We can use 'who', 'which' or 'that'. We use 'who' for people and 'which' for things. We can use 'that' for people or things.

The relative clause can come after the subject or the object of the sentence. We can't drop the relative pronoun.

For example (clause after the object of the sentence):

    I'm looking for a secretary who / that can use a computer well.
    She has a son who / that is a doctor.
    We bought a house which / that is 200 years old.
    I sent a letter which / that arrived three weeks later.

More examples (clause after the subject of the sentence):

    The people who / that live on the island are very friendly.
    The man who / that phoned is my brother.
    The camera which / that costs £100 is over there.
    The house which / that belongs to Julie is in London.

Try an exercise where the relative pronoun is the subject here.

2: The relative pronoun is the object:

Next, let's talk about when the relative pronoun is the object of the clause. In this case we can drop the relative pronoun if we want to. Again, the clause can come after the subject or the object of the sentence. Here are some examples:
(Clause after the object)

    She loves the chocolate (which / that) I bought.
    We went to the village (which / that) Lucy recommended.
    John met a woman (who / that) I had been to school with.
    The police arrested a man (who / that) Jill worked with.

(Clause after the subject)

    The bike (which / that) I loved was stolen.
    The university (which / that) she likes is famous.
    The woman (who / that) my brother loves is from Mexico.
    The doctor (who / that) my grandmother liked lives in New York.

    Try an exercise where the relative pronoun is the object here
    Try an exercise about defining relative clauses, both subject and object here
    Try another exercise about defining relative clauses here

Sumber: http://www.perfect-english-grammar.com/relative-clauses.html