ETIKA PROFESI AKUNTANSI — Perilaku Etika dalam Profesi Akuntansi

Akuntansi Sebagai Profesi dan Peran Akuntan

Menurut International Federation of Accountants, profesi akuntan adalah semua bidang pekerjaan yang mempergunakan keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntan publik, akuntan intern yang bekerja pada perusahaan industri, keuangan atau dagang, akuntan yang bekerja di pemerintah, dan akuntan sebagai pendidik.

Akibat berlakunya kesepakatan Internasional mengenai pasar bebas di Indonesia, profesionalisme profesi khususnya sebagai akuntan harus siap dalam menghadapi tantangan-tantangan yang muncul. Menurut Machfoedz (1997), profesionalisme suatu profesi mensyaratkan tiga hal utama yang harus dipunyai oleh setiap anggota profesi tersebut, yaitu: keahlian (skill), karakter (character), dan pengetahuan (knowledge).

Tujuan profesi akuntansi adalah memenuhi tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik. Supaya tujuan tersebut tercapai, profesi akuntan perlu memiliki kode etik sebagai pedoman yang mengatur tingkah laku anggotanya. Dalam menjalankan profesinya seorang akuntan di Indonesia diatur oleh suatu kode etik profesi dengan nama kode etik Ikatan Akuntan Indonesia (IAI). Keanggotaan dalam Ikatan Akuntan Indonesia bersifat sukarela. Dengan menjadi anggota, seorang akuntan mempunyai kewajiban untuk menjaga disiplin diri di atas dan melebihi yang disyaratkan oleh hukum dan peraturan. 

Secara garis besar profesi akuntansi dapat digolongkan menjadi:

ETIKA BISNIS — Perilaku Etika Dalam Bisnis

Bisnis dan masyarakat memiliki hubungan yang tidak dapat dipisahkan. Tata hubungan baik secara langsung maupun tidak langsung tersebut membawa etika-etika tertentu dalam kegiatan bisnis, yang meliputi etika antara sesama pelaku bisnis dan etika bisnis terhadap masyarakat.

”Etika" menurut Kamus Besar Bahasa Indonesia adalah ilmu tentang apa yang baik dan apa yang buruk dan tentang hak dan kewajiban moral (akhlak). Etika sendiri berasal dari bahasa Yunani “ethos” yaitu ilmu yang secara khusus menyoroti perilaku manusia dari segi moral. Berdasarkan pengertian tersebut, perilaku etis dapat diartikan sebagai perilaku yang mencerminkan keyakinan seseorang dan norma-norma sosial yang diterima secara umum sehubungan dengan tindakan-tindakan yang benar dan baik. 

Dalam bisnis, tidak jarang ditemui tindakan-tindakan tercela (tidak etis) yang menghalalkan segala cara demi pencapaian suatu tujuan. Jika pelaku bisnis mengabaikan nilai-nilai etika, akan dapat menurunkan nilai penjualan maupun nilai perusahaan. Sebaliknya, pelaku bisnis yang menjunjung tinggi nilai-nilai etika akan memiliki peringkat kepuasan bekerja yang tinggi, dan keuntungan jangka panjang dapat meningkat. 

Etika bisnis merupakan penerapan tanggung jawab sosial suatu bisnis yang timbul dari dalam perusahaan itu sendiri. Kebijakan perusahaan yang memberikan perhatian serius pada nilai-nilai etika akan mencitrakan bahwa manajemen mendukung perilaku etis dalam perusahaan. Kebijakan tersebut biasanya secara formal didokumentasikan dalam bentuk Kode Etik (Code of Conduct). Maka dapat disimpulkan bahwa etika bisnis adalah cara-cara untuk melakukan kegiatan bisnis, yang mencakup seluruh aspek yang berkaitan dengan individu, perusahaan, industri dan juga masyarakat. Kesemuanya ini mencakup bagaimana para pelaku bisnis menjalankan bisnis secara adil (fairness), sesuai dengan hukum yang berlaku (legal), tidak tergantung pada kedudukan individu atau perusahaan lain di masyarakat.

Lingkungan Bisnis yang Mempengaruhi Perilaku Etika

Softskill May Assignment

TUGAS SOFTSKILL 3

On May 29^th, 2014 I and my best pal were off for a brain-pause. It’s not the soothe thing we usually do like at the cozy corner of J.CO (one of our basecamp), it’s more like hanging out and enjoying the crowd. I myself kind of dislike crowd, actually. But let make an exceptional this time, i was thinking. Off we went, then, to Jakarta Clothing Expo (JakCloth) Summer Fest 2014. I can tell that was pretty exciting, yet pretty bizzare for us haha. We found at least 3 booths, which we think, unique.

The first one was Loony which sells cute accessories and girl clothes. They got catchy interior and booth design, as you can see. I love how they put those ethnic stuffs in there. And they also got dinosaur bracelets and necklaces! (I know I should have good controlling system when it comes to dinosaurs hehe).

MUSIC AND LYRICS (2007) REVIEW

No one would be able to deny that melody in musics, somehow, effects their lives. When something lets you down you tend to play sad musics just to let yourself drown in a mellow melody. When something makes you happy you tend to play cheerful musics just to let your soul and that joyful melody do a suite. But the lyrics? Some people, perhaps don't mind the lyrics at all as long as the melody is into them. Even some musicians, senselessly think that, "they're just lyrics, they're just not as important as melody so it doesn't have to be perfect". I couldn't agree on that. And I so get that why such beautiful melodies within bunch of songs nowadays have lurid lyrics in them (hey I love exaggerate things :p). Why don't they put that beautiful melody along with beautiful lyrics as well.. A perfect song they'll surely have there.

MUSIC AND LYRICS

I’m actually not kinda person who loves drama movies. But I gotta tell this one has seized my interest. I'm glad that I found this 95 minutes Warner Bros Pictures movie. "Music and Lyrics", released in February 2007, kicks off with an 80s-style Wham-like video of a band called as 'PoP!' presented 'PoP! Goes My Heart'. I personally think that song is way much better than songs nowadays. Both melodies and lyrics are just really good. PoP! was one of the biggest bands of the 80s but then Collin Thompson (Scott Porter), their lead vocalist, met a new manager who convinced him he was the star of the band and he left, taking the last three songs they'd written together and putting them on his solo album which went on to sell eight million records. Shortly, PoP! broke up.

Fifteen years after PoP! disbanded, the washed-up singer Alex Fletcher (Hugh Grant), one of the PoP founding members, do a complete failure solo-career. This 'has-been' reprising his old hits for his now middle-aged fans in increasingly humiliating venues (such as high school reunions, theme parks, dinner parties, and fairs) to survive. But then a current biggest sensation Cora Corman (Haley Bennett), a huge PoP! fan, asks him to compose a duet for the two of them to be called "Way Back Into Love". Alex and his manager Chris Riley (Brad Garrett) capture it as a big chance to refresh Alex's image and make it back into the popular music. Trouble is, Cora needs the song by only three days, and Alex was never good at writing lyrics. He needs a lyricist but it's not easy to get somebody good that fast.

Accidentally, Alex discovers his temporary plant waterer Sophie Fisher (Drew Barrymore), turns out a poems and short stories writer. Alex thinks she were born lyricist, but Sophie doesn't think so. Alex convinced her to assist him on the song and he did it. But Sophie takes too long to get inspiration for the good lyrics and Alex getting anxious of little time they have.

WHAT WILL I DO AFTER GRADUATED FROM UG

According to major I’ve taken, makes sense that i will certainly apply for accounting (and things related to accounting) job after i graduated. Besides, I’d like to improve my foreign languages ability, English and Mandarin. For English, i will keep practicing more both in speaking, listening, and writing autodidactly (just like what i was and still am doing till present) with some helps from friends who speak English natively. And for Mandarin, I am planning to take a course so that makes up my superficial Mandarin. I am sure those foreign languages will able to boost my personal appeal when applying for a job.

Have I told you I also learning Indonesian sign language? Yes, I’ve been learning it for 4 months and I have to tell that’s the most awesome thing I’ve ever done in life. I am helping the deaf to study and better understand the Do(s) and Don’t(s) in life from their own Scriptures without being paid and without any charge. And I am planning to give attention to this matter even more after I graduated. Spending personal expenses and personal energy isn’t matter at all, but great pleasure as its fruitage from helping others especially those who have different ability (difable) is all that matter :)

WHY ENGLISH IS IMPORTANT TO MY MAJOR (ACCOUNTING)

Gunadarma University (UG) is where I belong now as a colleger. As a World Class University (just like they claimed it is) it ideally expects majority of its students are good at English, at least simple conversational in English, since English is an international language that every world class university students should be good at. I myself took majoring in Accounting. I am an Indonesian and no speak English natively by the way :P (so feel free to correct the mistakes). But i do realize perfect English as my second language is very important to my major.

WHY ENGLISH IS IMPORTANT TO MY MAJOR (ACCOUNTING)

I’d bet many of you who took the same major didn’t think that it is necessary to learn or perfect English at the beginning, like me. You did may reckon that Accounting is all about numeric, formulas,  addition, subtraction, and other calculations, but that’s it. Well, we were not completely wrong. However, we forgot the important part, that Accounting is a social practice. In actual social practice as an accountant, we need to talk to people. Remember, an accountant will be dealing with a lot of people from various types of business, even the foreign ones. If we able to speak in their native language, English for example, it is easier to communicate with them and our ability to get things across will be improved.

SIAPA SAYA?

(Tugas Softskill 2)

Rara bukan orang yang pandai dengan kata-kata. Jadi, waktu bu dosen beri tugas untuk menulis artikel “Siapa Saya?”, agak kalap juga. Jangankan mendeskripsikan diri sendiri, mendeskripksikan siapa itu Raden Nararya Sanggramawijaya saja Rara gak bisa (kenal juga ngga).

Tapi Rara anak yang taat, jadi disuruh kerjakan tugas, ya Rara kerjakan, meskipun kelewat sering mengeluarkan jurus “The Power of Kepepet” karena selalu mepet sama deadline. Hehe.

Well, these pieces ain’t gonna take you to my inner deepest, though.. Karena sekali lagi, tulisan ini lahir secara ‘kepepet’. So please bear with it, yea? Oke, here we go…..

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