Kode Etik Profesi Akuntan Publik

Sebagai seorang mahasiswi jurusan akuntansi, ada baiknya kita mengetahui etika profesi seorang akuntan. Karena jelas sekali setelah lulus, profesi kita sebenarnya adalah seorang akuntan. Untuk itulah perlu diketahui kode etik profesi akuntan publik. Tujuannya adalah agar kita dapat mengetahui kode etik kita kelak sebagai seorang akuntan, khususnya akuntan publik.

Kode Etik Profesi Akuntan Publik adalah aturan etika yang harus diterapkan oleh anggota Institut Akuntan Publik Indonesia (IAPI) dan staff profesional yang bekerja pada satu Kantor Akuntan Publik (KAP). Kode Etik Profesi Akuntan Publik berlaku efektif pada tanggal 1 Januari 2010. Kode Etik Profesi Akuntan Publik yang baru saja diterbitkan IAPI menyebutkan 5 prinsip dasar etika profesi, yaitu :

1. Prinsip Integritas
2. Prinsip Objektivitas
3. Prinsip Kompetensi serta Sikap Kecermatan dan Kehati-hatian Profesional
4. Prinsip Kerahasiaan
5. Prinsip Perilaku Profesional

Sedangkan aturan etika terdiri dari :

1. Independensi, Integritas dan Objektivitas
2. Standar Umum dan Prinsip Akuntansi
3. Tanggung Jawab kepada Klien
4. Tanggung Jawab kepada Rekan Seprofesi
5. Tanggung Jawab dan Praktik Lain

Jelas sekali hal-hal tersebut harus diketahui dan dipatuhi oleh seorang akuntan publik. Dalam aturan etika yang pertama menyebutkan bahwa dibutuhkan independensi yaitu sikap independen atau mandiri yang berdiri teguh terhadap peraturan dan tidak dapat terpengaruh oleh siapapun. Integritas yaitu sikap yang memiliki loyalitas tinggi dan Objektivitas yaitu memandang sesuatu berdasarkan kebenaran akan sesuatu hal dan tidak terpengaruh oleh jabatan atau posisi seseorang tersebut.

Aturan kedua menyebutkan mengenai Standar Umum dan Prinsip Akuntansi. Sebagai seorang akuntan publik tidaklah mungkin jika kita tidak mengetahui Standar Umum dan Prinsip Akuntansi. Standar Umum terdiri dari perencanaan dan supervisi serta data relevan yang memadai. Sedangkan Prinsip Akuntansi di antaranya yaitu anggota KAP tidak diperkenankan menyatakan pendapat atau memberikan penegasan bahwa laporan keuangan atau data keuangan lain suatu entitas disajikan sesuai dengan prinsip yang berlaku umum, apabila laporan tersebut memuat penyimpangan yang berdampak material terhadap laporan atau data secara keseluruhan dari prinsip-prinsip akuntansi yang diterapkan oleh badan pengatur standar yang ditetapkan oleh IAPI.

Aturan berikutnya menyebutkan tanggung jawab terhadap klien dan rekan seprofesi. Seorang akuntan publik dituntut untuk bertanggung jawab atas pendapat yang akan dikemukakan dan kerahasiaan data keuangan klien. Seorang akuntan publik juga wajib memelihara citra profesi, dengan tidak melakukan perkataan dan perbuatan yang dapat merusak reputasi rekan seprofesi, yaitu sesama anggota akuntan publik dalam IAPI. Mempunyai sikap tangggung jawab terhadap sesuatu yang dikerjakan adalah hal penting lainnya yang harus dimiliki oleh seorang akuntan publik.

Source :

http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik

http://www.akuntansi.undip.ac.id/index.php?option=com_content&task=view&id=24&Itemid=1

http://id.wikipedia.org/wiki/Kode_Etik_Profesi_Akuntan_Publik

English for Communication

I started learn English when I was at grade 4^th of elementary school. I didn’t know why I’m very interested in English. For me, English is easy to understand. Maybe because I like even love it. Beside, English is very important to learn actually. So many beneficial we get from learning English. Because we can communicate with people almost around the world.

The main thing that makes English very important to learn is for communication. As we know, English is an international language. So this is that makes it very important, to communicate with people from other country. In job carrier, it is the one of company’s need. Because almost company in Indonesia, especially Jakarta are cooperating with foreign company. That’s another thing that makes English important to learn.

English Assignments

Conditional Sentences

People often make wishes when they want reality to be different, to be exactly the opposite of (contrary to) the true situation.

1. Future Possible

A noun clause usually follows wish. Special verb forms are used in the noun clause. When a speaker expresses a wish about a present situation, s/he uses a past verb form.

Example :

a. Ron wishes he didn’t have to work tonight.

The true situation à Ron has to work tonight.

b. I wish I could speak Chinese.

The true situation à I can’t speak Chinese.

2. Present Unreal

If is often used to talk about situations that contrary to fact, situations that are the opposite of the true situation.

Example :

a. If Kate were here, she would help us.

The true situation àKate isn’t here.

b. If the weather were nice today, I would go to the beach.

The true situation à The weather isn’t nice today.

3. Past Unreal

Conditional sentences that discuss pass time have special verb forms :

IF-CLAUSE : the past perfect RESULT CLAUSE : would have/could have + past participle

Example :

a. If I had enough time, I would have accompanied my brother.

The true situation à I didn’t have enough time.

b. If the food has been cooked yesterday, I would have brought it to you.

The true situation à The food wasn’t cook yesterday.

Passive Voice

Form of all passive verbs :

Be + Past Participle

BE can be in any of its form : am, is, are, was, were, has been, have been, will be, etc.

THE PAST PARTICIPLE follows BE. For regular verbs, the past participle ends in –ed. Some past participles are irregular.

Example :

1. Active : Sam sent the message.

Passive : The message was sent by Sam.

2. Active : The news surprises us.

Passive : We are surprised by the news.

3. Active : Mr. Bob will mail the letter.

Passive : The letter will be mailed by Mr. Bob.

4. Active : Rachel has called the doctor.

Passive : The doctor has been called by Rachel.

I ♥ DOG

dog.. how i love this creature.. i don't know why. some say dog is human's best friend. maybe it's right. for somehow dog have a loyality to its owner. that's why (maybe) i do love dog, especially golden retriever.

the price of golden retriever is very expensive. i can't buy it for now. besides, my mom doesn't like pet. so, still have a few more years later to have and petting a golden retriever.

golden retriever, as i know, is the most closest pet for human being. they can easily trained. they also a sweet dogs. they will be waiting for us, no matter how long we're going home, they're always wait in front of our door. :)

when i was a kid, i lived with my grandparent. they have a dog called 'KUMEL'. Kumel was a good dog. i used to play with him everyday after i was going back from school. he never mad at me if i grab his tail, hehe. but, when my aunt pulled his tail accidentally he bite her directly. hahaha... i didn't know why. maybe because i was a kid. he always knew who will going home. even we're 200 metres before home. i really enjoyed my time with him. and sadly he died when i was at grade 1 elementary school because his age was too old. :(

anyway, i really wanna have a puppy. but, i know this isn't the right time. i'm too busy with my college stuffs. i'm afraid i can't take a really good care for my dog. trust me, i want it so bad. :p

isn't he cute?? :p

♥

♥

♥

Hell yeah!

Hell yeah! That's what i'm saying this morning. Today is training day 2. I feel...ahhh!! I just can't understand what the point of this damn thing.
My training is about learning the subject of an accounting, advance accounting actually. And i hate it so much when i couldn't understand about the material. I also hate my brain which can't work properly.
So, here i am. Sitting like an idiot, don't know what to do. My friend who's next to me is busy with her phone. I just keep quite and do nothing. Hell yeah!

Blow Up!!

It's been 2 days i was thinking hardly how to take a decision. I have some kind of problem which unsolved for 2 weeks more. At the beginning i think that this problem can just go away. But, then i was wrong. Once you don't face and even worst solve it, then the problem gone wild and bigger and complicated. I suggest you to face your problem and solve it immediately, before it going bigger and more complicated.
So, the climax was 2 days ago. I was totally sick of it. I wanted this problem could solved as soon as possible. And yes, i did make a decision. I also called my bff to helped me out of this. My bff gave some advices and she supported what decision i take in the end.
Actually, my bff's advice was not the same with my first decision that i wanna take. I was kinda arguing her. I know it's hard to do but i have to keep on my decision. It's about my principle and i won't change my mind. I'm sorry but that's i wanna do.

People Change, So Do I.

11 : 47pm

suddenly i wanna write down about my feeling lately. i have been passed this week with a lot of assignments. i need some refreshment. i need my crazy friends. :(

i'm a lil bit jealous with my bestfriend who study in a different university. seems like she is happy all the time, surrounded by people who has the same crazy things like her.

actually, i have a few of crazy friend at my own campus. but, they are busy with their own bussiness. it's too individualistic. unfortunately, there ain't condition that change, themselves too. every change has its own risk and effect. the effects are just two, progress or regress. progress means the positive change, regress means the negative change. most of my friend are up to the positive change. such as, their ego is commonly less for about a year. also, they are more mature.

but, the others are up to the negative change. they more careless about anybody else. they are just thinking about their own bussiness. so, where are the meaning of "That's What Friends Are For"?? or "You've Got a Friend"???

that two songs makes me fed up when i was facing my friend who has a negative change.

when i need them at most, they never showed up. but when they need me so much, i always ready to heard their problem and gave some advice. at the first time, i felt..oh it's okay. but then, i was feeling like.. WHAT THE...????!!!errrr....

they always share about their sadness. it's a rare thing for them to share their happiness with me. what kind of friend they are!

so, don't blame on me if there is something change from me. don't blame on me if next time i don't wanna hear your story anymore.

i'm sick of being silent for a long time. totally sick of it!

handwriting..

this is a very hard week for me. getting ready for my new busy, my new focus on life. i know i was acting like i'm a tough girl. i am! but sometime there is a time when you wanna go out from this mess. maybe i messed up something or maybe not. i don't know.

i feel tired. i just wanna be alone now. doing all my stuffs and the messy things by myself. i don't wanna think about anybody. just me! but i just can't! as hard as i wanna forget about something, it never disappear from my mind. why the thing i wanna forget can't be just forget? why it shows up unexpectedly?

i wanna be alone right now, for sure. i don't know until when. perhaps, when i reach out my dream. and i will stop if there is no possibility or chance. i still have faith anyway, but faith is not enough. EFFORT and HARD WORK are needed.

don't stop believing, hold on to that feeling!

My AHA Moments

i was joining some competition, called AHA Moments. the gifts are handphones, netbooks and usb modem. honestly, i wanna get netbook. it's pretty cute..hoho :D

we have just posting or uploading our AHA moments photos [it calls AHA Expression] to AHA Moments Facebook page.

and here is my AHA moments photo with my childhood friend, my grandparents, my niece also my best friends.

you can comment if u want, it's a pleasure to me. Enjoy :D

so, what is your AHA moments??

:D

Gimme Back My MONEY!

i really miss my time to watch a movie. besides, my financial is not supported very well. my priority still the same, SAVING. oh God.. but, i really wants to watch these movies badly.

here are the movies..

oh my...... gimme back my MONEY!! (>o<)9