Kamis, 25 September 2014

Tugas Etika Profesi Akuntansi #

1. Jelaskan etika sebagai tujuan:

A. Pengertian Etika 

Kata 'Etika' atau lazim juga disebut etik, berasal dari kata Yunani "ethos" yang berarti norma-norma, nilai-nilai, kaidah-kaidah dan ukuran-ukuran bagi tingkah laku manusia yang baik seperti yang dirumuskan oleh beberapa ahli berikut ini :
-  Menurut Drs. O.P Simorangkir, "Etika atau etik sebagai pandangan manusia dalam berprilaku menurut ukuran dan nilai yang baik."
-  Menurut Drs. Sidi Gajalba dalam sistematika filsafat, "Etika adalah teori tentang tingkah laku perbuatan manusia dipandang dari segi baik dan buruk, sejauh yang dapat ditentukan oleh akal."
-  Menurut Drs. H. Burhanudin Salam, "Etika adalah cabang filsafat yang berbicara mengenai nilai dan norma moral yang menentukan prilaku manusia dalam hidupnya."

B. Prinsip - Prinsip Etika

-   Prinsip Keindahan
Prinsip ini mendasari segala sesuatu yang mencakup penikmatan rasa senang terhadap keindahan. Berdasarkan prinsip ini, manusia memperhatikan nilai-nilai keindahan dan ingin menampakkan sesuatu yang indah dalam perilakunya. Misalnya dalam berpakaian, penataan ruang, dan sebagainya sehingga membuatnya lebih bersemangat untuk bekerja.

-  Prinsip Persamaan
Setiap manusia pada hakikatnya memiliki hak dan tanggung jawab yang sama, sehingga muncul tuntutan terhadap persamaan hak antara laki-laki dan perempuan, persamaan ras, serta persamaan dalam berbagai bidang lainnya. Prinsip ini melandasi perilaku yang tidak diskriminatif atas dasar apapun.

-  Prinsip Kebaikan
Prinsip ini mendasari perilaku indvidu untuk selalu berupaya berbuat kebaikan dalam berikteraksi dengan lingkungannya. Prinsip ini biasanya berkenaan dengan nilai-nilai kemanusiaan seperti hormat-menghormati, kasih sayang, membantu orang lain, dan sebagainya.

-  Prinsip Keadilan
Prinsip ini mendasari seseorang untuk bertindak adil dan proposional serta tidak mengambil sesuatu yang menjadi hak orang lain.

-  Prinsip Kebebasan
Dalam prisip kehidupan dan hak asasi manusia, setiap manusia mempunyai hak untuk melakukan sesuatu sesuai dengan kehendaknya sendiri sepanjang tidak merugikan atau mengganggu hak-hak orang lain. Oleh karena itu, setiap kebebasan harus diikuti dengan tanggung jawab sehingga manusia tidak melakukan tindakan yang semena-mena kepada orang lain.

-  Prinsip Kebenaran
Kebenaran biasanya digunakan dalam logika keilmuan yang uncul dari hasil pemikiran yang logis/rasional, Kebenaran harus dapat dibuktikan dan ditunjukkan agar kebenaran itu dapat diyakini oleh individu dan masyarakat. Tidak setiap kebenaran dapat diterima sebagai suatu kebenaran apabila belum dapat dibuktikan. Semua prinsip yang telah diuraikan itu merupakan prasyarat dalam pengembangan nilai-nilai etika atau kode etik dalam hubungan antarindividu, individu dengan masyarakat, dengan pemerintah, dan sebagainya. Etika yang disusun sebagai aturan hukum yang akan mengatur kehidupan manusia, masyarakat, organisasi, instansi pemerintah, dan pegawai harus benar-benar dapat menjamin terciptanya keindahan, persamaan, kebaikan, keadilan, kebebasan, dan kebenaran bagi setiap orang.


C. Basis Teori Etika       

-  Etika Teleology
a.  Satu tindakan dianggap secara moral benar atau bisa diterima jika menghasilkan keinginan dari sebagian orang, yaitu kesenangan, pengetahuan, pertumbuhan karier, suatu kepentingan atau kegunaan diri.
b. Menaksir nilai moral dari suatu tingkah laku dengan memperhatikan akibat-akibatnya (consequetialism)

Dua pendekatan Teleology :
1). Egoisme : tingkah laku bisa diterima atau benar dengan memaksimalkan kepentingan diri anda, terkait dengan akibat-akibat dan alternatif solusi yang daoat menyumbang dan menambah manfaat kepada kepentingan diri sendiri.
2). Utilitarianism : tingkah laku dianggap benar jika dapat bermanfaat kepada kepentingan publik.

-  Deontologi
Istilah deontologi berasal dari kata Yunani 'deon' yang berarti kewajiban. 'Mengapa perbuatan ini baik dan perbuatan itu harus ditolak sebagai buruk', deontologi menjawab ; 'karena perbuatan pertama menjadi kewajiban kita dan karena perbuatan kedua dilarang'. Yang menjadi dasar baik buruknya perbuatan adalah kewajiban. Pendekatan deontologi sudah diterima dalam konteks agama, sekarang merupakan juga salah satu teori etika yang terpenting.

-  Teori Hak
Teori Hak merupakan suatu aspek dari teori deontologi, karena berkaitan dengan kewajiban. Hak dan kewajiban bagaikan dua sisi uang logam yang sama. Hak didasarkan atas martabat manusia dan martabat semua manusia itu sama. Karena itu hak sangat cocok dengan suasana pemikiran demokratis.

-  Teori Keutamaan (Virtue)
Keutamaan bisa didefinisikan sebagai berikut: disposisi watak yang telah diperoleh seseorang dan memungkinkan dia untuk bertingkah laku baik secara moral.
Contoh keutamaan yaitu kebijaksanaan, keadilan, suka bekerja keras, hidup yang baik.


D. Egoisme

Kata egosime merupakan istilah yang berasal dari bahasa latin yakni ego, yang berasal dari kata Yunani kuno yang masih digunakan dalam bahasa Yunani modern yang berati diri atau saya, dan isme, digunakan untuk menunjukkan sistem kepercayaan.
Egoisme adalah cara untuk mempertahankan dan meningkatkan pandangan yang menguntungkan bagi dirinya sendiri, dan umumnya memiliki pendapat untuk meningkatkan citra pribadi seseorang dan pentingnya intelektual, fisik, sosial, dan lainnya. Egoisme ini tidak memandang kepedulian terhadap orang lain maupun orang banyak pada umumnya dan hanya memikirkan diri sendiri.


2. Dalam menciptakan etika bisnis ada beberapa hal yang perlu diperhatikan, antara lain ialah : pengendalian diri dan pengembangan tanggung jawab sosial (sosial responsibility) jelaskan!

-  Pengendalian diri
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 tersebut walaupun keuntungan itu merupakan hak bagi pelaku bisnis, tetapi penggunaannya juga harus memperhatikan kondisi masyarakat sekitarnya. Inilah etika bisnis yang "etis".

-  Pengembangan tanggung jawab sosial (sosial responsibility)
Pelaku bisnis disini dituntut untuk peduli keadaan masyrakat, 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 tinggu 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.




Sumber : 




Kamis, 26 Juni 2014

Tugas Bahasa Inggris Bisnis 2 #

Opinion of My English Language Skiils


My English skills are still passive. I can sometimes understand what other people are talking about when it comes to the English language, but to reply to my hard words to express it.

I learn English from elementary school. As I also had attended elementary school English language courses. But my english still sounds bad. One of the factors due to memorize difficult words in the English language.

I want to be more proficient in English. To that I like to listen to the songs of the west country. And often interpret the lyrics of the song.

Tugas Bahasa Inggris Bisnis 2 #

My goals after graduating from Gunadarma University

In preparing and building a better future, after graduating from the University Gunadarma and become Dwi Susilowati, SE. I want the job, enough income, can help parents, siblings or others, and live a happy and prosperous. For that I want to apply for a job to the appropriate government agency with the subject that I have taken at the University Gunadarma, namely the field of accounting.

Like the words of Dian Sastrowardoyo "will either be a career or Housewife, highly educated woman obliged because he would be the mother. Smart moms will produce smart kids ". Means of study not just looking for a diploma but for us to become a useful person.

If I could afford in terms of time and cost conditions especially, I want to build an entrepreneurial. In addition to the new experience is also in entrepreneurship.

Tugas Bahasa Inggris Bisnis 2 #

Opinion for The Candidates of President Indonesia 2014













JOKO WIDODO. 40-year-old, one generation younger than the other party leaders, mostly from the Suharto era. Jokowi become the most popular politician in Indonesia today. Jokowi known as a clean politician of corruption. Jokowi represents leadership was polite and simple so that the choice of Indonesian society where the majority of eastern culture is still very strong in the community. Indonesian People still love the model of leadership as Jokowi as can reconcile them. nevertheless Jokowi's leadership model is not ideal because Indonesia's development needs a major breakthrough. There are many problem which require visionary and courageous leaders in the nation take steps to resolve this problem.













PRABOWO SUBIANTO. Prabowo has great potential in solving problems in this country. Prabowo has a firmness that can solve the real problems of this nation. Though Prabowo seems to be facing a big challenge both from within and from outside, especially countries that feel threatened interests in this country. Besides, people are also not familiar with the model of visionary leadership as Prabowo. Charismatic figure was polite and humble that still seems to dominate the leadership model the desired people of this country. Prabowo has spent the last five years to improve its image as a civic leader in Indonesia, and leads polls as a strong candidate to become president.

Sabtu, 26 April 2014

Tugas Bahasa Inggris Bisnis 2 #

the story of the name of cities of Indonesia!

1. Bandung
According to historical records the word "Bandung" is derived from the word "bendung" or "bendungan" because unstoppable Citarum River by lava of Mount Tangkuban Perahu which later formed the lake. However, according to local myth the name of "Bandung" is taken from a water vehicle consisting of two boats tied up alongside the boat called the boat of Bandung used by the Regent of Bandung. Bandung is the biggest metropolitan city in West Java and also the capital of the province. In addition, the city of Bandung is also the third largest city in Indonesia after Jakarta and Surabaya. Another name of Bandung city is the City of Flowers, and also formerly known as Paris van Java. In addition Bandung city it is also known as the city shopping, with malls and factory outlets are widely spread in the city. And in 2007, the British Council made ​​the city of Bandung as a pilot project for the most creative city East Asia. Today, the city of Bandung is one of the main destinations of tourism and education.

2. Surakarta / Solo
The story started when Sunan Pakubuwana II ordered Tumenggung Honggowongso and Tumenggung Mangkuyudo and Dutch commander JAB Van Hohenndorff to find the location of the capital of the new Islamic Mataram kingdom. After taking account of the physical and non-physical finally elected a village on the banks of the Bengawan river named village of Sala (1746 AD or 1671 Java). Since then the village of Sala turned into Surakarta Sultanate and continues to grow rapidly.
Surakarta in the beginning was the empire of Mataram. The city was once the seat of government. Due to Giyanti Agreement (February 13, 1755) led to the Islamic Mataram split because the Dutch colonial propaganda. Then the breaking of the central government into two administrative center in Surakarta and Yogyakarta. Government in Surakarta split again due Treaty of Salatiga (1767) became Kasunanan and Mangkunegaran.
In 1742, Chinese people revolted against the rule Pakubuwana II that reigned in the palace Kartasura so Keraton Kertasura crushed and Pakubuwana II fled to Ponorogo, East Java. With the assistance of the VOC uprising was crushed and Kartasura was retaken. In exchange for the capital of the kingdom which has been destroyed so established the New Palace in Surakarta 20 km to the south east of Kartasura on February 18, 1745. Event is then considered as a starting point Kraton Surakarta establishment.
Giving the name of Surakarta Sultanate following the ancestral instinct, that the Mataram kingdom centered in Karta, then to Pleret, then moved to Wanakarta, which later changed its name to Kartasura. Surakarta Sultanate means hope for the creation of state governance karta tentrem raharja (regular safe orderly and peaceful), and must be accompanied by the determination and courage to face all the obstacles that block (sura) to manifest the life of a beautiful world (Sultanate). Thus, the word "Karta" raised again as a form of solicitation blessing of the ancestors and the establishment of the kingdom of Mataram predecessors.
History of Solo's own name because this area formerly overgrown plants Sala tree (a type of pine tree) as recorded in the Annals fiber sengkala stored in Sana Budaya Yogyakarta. Sala is derived from the original Javanese (Javanese pronunciation: Solo) In the end the people know him by the name Solo.

3.  Semarang
In ancient times in the life of a prince of the kingdom of Demak. His name is Raden Made Pandan. Besides the royal nobility he is also known as a scholar or scholar of Islam who was well respected among the various communities.
He has a son named Raden Pandanarang. Raden Pandanarang known as a good kid, sopansantun, friendly and respectful to his parents.
One day, Raden Made Pandan invite his son and invite some accompaniment away from Demak sultanate. after a few days, they reached a fertile place.
There they set up home.
Made Raden Pandan also established a boarding school and teach Islam in that place.
One day Raden Made to feel when facing God's will, then he will saying to his son.
"My son, if I die, continue our struggle to spread the religion of Islam. you do not ever leave this area. Be firm hold to the teachings of the saints. insyallah later your life becomes a glorious, happy afterlife. "
The message was always ringing in teliga Raden Pandanarang.
After her father died, she continued to struggle to teach the religion of Islam.
One day when working on the rice field Pandanarang Raden and his followers saw an oddity. The fertile land in between green trees appear some tamarind trees grow away from each other or sparse. All the people were surprised that the distance between the tamarind tree with one another. Raden Pandanarang said, "why the tamarind trees grow far apart, whereas fertile ground here. It should tamarind trees that grow close together. "Raden true .....!" Said some of his followers. "This is an unusual thing happened, very strange."
Raden Pandanarang said again. "Then I call this area of Semarang is from a rare sour word."

4. Pekalongan
Pekalongan, a unique name. What about the origin of the name of this city? The name is derived from the name of Pekalongan Topo Ngalongnya Joko Bau (Bau Rekso) son of Kyai Cempaluk known as the hero of Pekalongan. Later he became a hero the kingdom of Mataram, which supposedly came from Kesesi story, Pekalongan. One time, he was told by his uncle Ki Cempaluk to serve the Sultan Agung, the king of Mataram. Joko smell got an assignment to bring Ratansari daughter of Kalisalak rod to the palace, but Jaka Bau falls in love with the daughter.
Pekalongan words, the origin of the word and the whole field. The word means the field over, pack de (si wo), bullets (search, musty) is a word that means halong common in everyday language can mean a lot of fishermen. Then said Pek - As means to catch fish in the sea can result. From Pek Halong then into A - PEK - Halong - AN (Pekalongan). Okeh own words Pekalongan Pekalongan community dikromokan be PENGANGSALAN (angsal = can). Then the symbol of Pekalongan that have been established by the Legislative Council Great Pekalongan dated January 29, 1957 and reinforced by the Autonomous Region Gazette Level 1 Central Java on December 15, 1958 Series B No. 11 and approved by the Minister of Home Affairs with the decision No.: Des ./9/52 / 20 dated December 4, 1958 and approved by the Regional Entrepreneur Tertorium War by Decree No. 4: KPTSPPD / 00351/11/1958 dated 18 November 1958.

5.  Surabaya
According to the hypothesis von Faber , Surabaya was founded in 1275 AD by King Kertanegara as a new settlement for soldiers who managed to quell the rebellion in 1270 AD Kemuruhan Another hypothesis says that the first named End Galuh Surabaya .
Another version says that the name originated from Surabaya story about life and death fights and Sawunggaling Jayengrono Duke . It is said that after defeating the Tartars , Raden Wijaya founded a kingdom in Ujunggaluh , and put Duke Jayengrono to lead the region . Long since mastered the science of Crocodiles , Jayengrono increasingly powerful and independent that threaten the sovereignty of Majapahit . To conquer Jayengrono diutuslah Sawunggaling that the science Sura . Adu magic is done at the edge of the river near Paneleh Kalimas . Magic ramming it lasts for seven days and seven nights, and ended with a tragic , because they died of exhaustion.
The word " Surabaya " is also often interpreted philosophically as a symbol of the struggle between land and water , between land and water . Moreover , from the word myth Surabaya also appears the battle between fish Suro ( Sura ) and Boyo ( Baya or crocodile ) , which suggests that the name came after the battle of Surabaya between Sura and Crocodile fish ( Baya ) .
In order not to cause public maze in the municipality head of the Level II Surabaya , chaired by Mr Soeparno , issued Decree No. . 64/WK/75 on the anniversary of the establishment of the city of Surabaya . The decree set a date of May 31, 1293 as the date of the anniversary of the city of Surabaya . The date specified above agreement formed by a group of historians that the city government of Surabaya name is derived from the word " sura ing bhaya " which means " courage to face danger " are taken from chapter Mongol forces defeated by Raden Wijaya leadership Java forces on May 31, 1293 . Surabaya itself , in the form of fish and crocodiles sura there are many stories . One of the famous battle sura fish and crocodiles told by LCR . Breeman , a leader Nutspaarbank in Surabaya in 1918 .

It is clear now that in the year 1293 , in the Mongolian forces defeated raden Wijaya , as well as the anniversary of the city immortalized Surabya , ... But , not complete it , if we do not know why and on what basis the Mongolian troops came to the island of Java , while Mongolia region alone are far in the north , further away from the plateau region of China . It is of some articles that I can from the internet , which is rarely explained in detail the circumstances and events related . On another page I will describe the events associated with the Mongol invasions in Java

Rabu, 23 April 2014

Tugas Bahasa Inggris Bisnis 2 #

ERROR ANALYSIS


EVEN :
1. There are much books in the library.
2. A group of students are discussing the homework.
3. The president of Iran or the president of Turkey are attending the meeting.
4. Neither they nor my sons never does the school task.
5. Not only my mother, but also my father have been in London.

ANSWER :
1. There are many books in the library.
2. Some students are discussing the homework.
3. The president of Iran and the president Of Turkey are attending the meeting.
4. Neither they nor my sons does the school task.
5. Not only my mother, but also my father has been in London.

Rabu, 26 Maret 2014

Bahasa Inggris Bisnis 2 #

Story About My Life


Hi, my name is Dwi Susilowati. You can call me Dwi. I have an older brother. Although me and my brother aren’t familiar, but I love him so much. I also have a very patient parent. Although I was often denied his words but they were never angry with me. They are the best parents I have. And I'm very love of them.

Six years ago I graduated from junior high school. I'm confused want to continue to high school or vocational school. Finally, my father decided that I should go to a vocational school so I could work when it passed the school. In 2008 I entered the SMK 50 Jakarta. I majored in accounting because I was following in the footsteps of my cousin who also had majored in accounting at the school a few years ago. My activities when school just to learn and play basketball. I followed basketball at school in order to increase of my activity. Somehow basketball makes my life more colorful. I learned many things from basketball. Learning to work together, solidarity, sociality, and simplicity.

Three years later I graduated from SMK 50 Jakarta. I chose to study at Gunadarma University because I was not accepted at a state university. I majored in S1 of accounting. I majored in accounting because I want to continue accounting knowledge that has been acquired during vocational schools.

Now, I'm sitting in 6th semester. Time spinning so fast, doesn’t feels to have been 2.5 years I've been in Gunadarma university. I'm busy with college, my scientific writing activities, and activities in the laboratory intermediate accounting because I now become a laboratory assistant.

Next year, I'll reach graduation. Hopefully I will graduate on time. I hope that after I graduate I can work in government agencies and also have a business. In the future I want to be useful for others, especially to my family. Don’t forget to pray, may God bring me to someone who He thinks will be the best companion of my life later. Amin.


Notes:
Story About My Life  : Simple past
Story About My Life   : Simple future
Story About My Life    : Simple present